Law of 29.11 no 382 fz. New rules for taxation of personal income tax on income from the sale of real estate
RUSSIAN FEDERATION
THE FEDERAL LAW
ABOUT CHANGES
IN PART ONE AND SECOND OF THE TAX CODE
RUSSIAN FEDERATION
The State Duma
Federation Council
Introduce into part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; 2003, N 27, Art. 2700; 2004, No. 27, Art.2711; No. 31, Art. 3231; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 16; N 27, Art. 3873; N 29, Art. 4291; N 30, Art. 4575; N 47, Art. 6611; N 48, Art. 6730; 2012, N 50, Art. 6954; 2013, N 26 , art. 3207; N 40, art. 5037; N 44, art. 5646; 2014, N 40, art. 5315) the following changes:
1) clause 2 of Article 8 shall be supplemented with the words "or the payment of which is due to the implementation within the territory where the levy was introduced, of certain types of entrepreneurial activity";
2) Clause 4 of Article 12 shall be stated in the following wording:
"4. Local taxes and fees are taxes and fees that are established by this Code and normative legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.
Local taxes and fees are introduced and cease to operate in the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.
Local taxes and fees are established by this Code and normative legal acts of representative bodies of settlements (municipal districts), urban districts (inner-city districts) on taxes and duties and are obligatory for payment in the territories of the corresponding settlements (inter-settlement territories), urban districts (inner-city districts), if otherwise is not provided for by paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of settlements (inter-urban areas), urban districts (inner-city districts) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), urban districts (inner-city districts) on taxes and fees.
In an urban district with an intracity division, the powers of the representative bodies of municipalities to establish, enact and terminate local taxes in the territories of intracity areas are exercised by the representative bodies of the urban district with intracity divisions or by the representative bodies of the corresponding intracity areas in accordance with the law of the subject of the Russian Federation on the delimitation of powers between bodies local self-government of an urban district with intracity division and local self-government bodies of intracity districts.
Local taxes and fees in the cities of federal significance Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the said subjects of the Russian Federation.
When local taxes are established by representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol), the following elements of taxation are determined in the manner and within the limits provided for by this Code: tax rates, procedure and terms for payment of taxes if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.
Representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol), in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application.
When establishing local fees by the representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol), the rates of fees are determined in the manner and within the limits provided for by this Code, and also benefits for payment of fees may be established, grounds and procedure for their application. ";
3) Article 15 shall be stated in the following edition:
"Article 15. Local taxes and fees
Local taxes and duties include:
1) land tax;
2) tax on property of individuals;
3) trade fee. ";
4) paragraph 1 of Article 102 shall be supplemented with subparagraph 8 as follows:
"8) provided to local authorities in order to monitor the completeness and accuracy of information provided by payers of local taxes for calculating fees, as well as on the amount of arrears on such fees."
Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340, 3341; 2001, N 1, Art. 18; N 23, Art. 2289; N 33, Art. 3413, 3421, 3429; N 49, Art. 4554, 4564; N 53, Art. 5015, 5023; 2002, N 1, Art. 4; N 22, Art. 2026; N 30, Art. 3021, 3027, 3033; N 52, Art.5138; 2003, N 1, Art.2, 5, 6, 8, 10, 11; N 19, Art 1749; N 21, Art 1958; N 22, Art 2066; N 23, Art 2174 ; N 26, Art. 2567; N 27, Art. 2700; N 28, Art. 2874, 2879, 2886; N 46, Art. 4435, 4443, 4444; N 50, Art. 4849; N 52, Art. 5030 ; 2004, N 15, Art. 1342; N 27, Art. 2711, 2713, 2715; N 30, Art. 3083, 3084, 3088; N 31, Art. 3219, 3220, 3222, 3231; N 34, Art. 3517, 3518, 3520, 3522, 3523, 3524, 3525, 3527; N 35, Art. 3607; N 41, Art. 3994; N 45, Art. 4377; N 49, Art. 4840; 2005, N 1, Art. 9, 29, 30, 34, 38; N 21, Art. 1918; N 23, Art. 2201; N 24, Art. 2312; N 25, Art. 2427, 2428, 2429; N 27, Art. 2707, 2710, 2713, 2717; N 30, Art. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; N 43, Art. 4350; N 50, Art. 5246, 5249; 52, Art. 5581; 2006, N 1, Art. 12, 16; N 3, art. 280; N 10, art. 1065; 12, Art. 1233; 23, Art. 2380, 2382; No. 27, Art. 2881; N 30, Art. 3295; 31, Art. 3433, 3436, 3443, 3450, 3452; 43, Art. 4412; N 45, Art. 4627, 4628, 4629, 4630; 47, Art. 4819; N 50, Art. 5279, 5286; 52, Art. 5498; 2007, N 1, Art. 7, 20, 31, 39; 13, Art. 1465; No. 21, Art. 2461, 2462, 2463; N 22, Art. 2563, 2564; 23, Art. 2691; 31, Art. 3991,4013; N 45, Art. 5416, 5417, 5432; 46, Art. 5553, 5554, 5557; 49, Art. 6045, 6046, 6071; N 50, Art. 6237, 6245, 6246; 2008, N 18, Art. 1942; No. 26, Art. 3022; No. 27, Art. 3126; N 30, Art. 3577, 3591, 3598, 3611, 3614, 3616; N 42, Art. 4697; 48, Art. 5500, 5503, 5504, 5519; 49, Art. 5723, 5749; 52, Art. 6218, 6219, 6227, 6236, 6237; 2009, N 1, Art. 13, 19, 21, 22, 31; 11, Art. 1265; 18, Art. 2147; 23, Art. 2772, 2775; No. 26, Art. 3123; N 29, Art. 3582, 3598, 3602, 3625, 3638, 3639, 3641, 3642; N 30, Art. 3735, 3739; 39, Art. 4534; 44, Art. 5171; N 45, Art. 5271; 48, Art. 5711, 5725, 5726, 5731, 5732, 5733, 5734, 5737; 51, Art. 6153, 6155; 52, Art. 6444, 6450, 6455; 2010, N 15, Art. 1737, 1746; 18, Art. 2145; 19, Art. 2291; No. 21, Art. 2524; 23, Art. 2797; No. 25, Art. 3070; 28, Art. 3553; 31, Art. 4176, 4186, 4198; N 32, Art. 4298; No. 40, Art. 4969; N 45, Art. 5750, 5756; 46, Art. 5918; 47, Art. 6034; 48, Art. 6247, 6248, 6249, 6250, 6251; 49, Art. 6409; 2011, N 1, Art. 7, 9, 21, 37; 11, Art. 1492, 1494; N 17, Art. 2311, 2318; 23, Art. 3262, 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; 29, Art. 4291; No. 30, Art. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; N 45, Art. 6335; 47, Art. 6608, 6609, 6610, 6611; 48, Art. 6729, 6731; 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7061, 7063; N 50, Art. 7347, 7359; 2012, N 10, Art. 1164; N 14, art. 1545; 18, Art. 2128; 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3587, 3588; 29, Art. 3980; 31, Art. 4319, 4322, 4334; N 41, Art. 5526, 5527; 49, Art. 6747, 6748, 6749, 6750, 6751; N 50, Art. 6958, 6966, 6968; 53, Art. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, N 9, Art. 874; N 14, art. 1647; 19, Art. 2321; 23, Art. 2866, 2888, 2889; No. 26, Art. 3207; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; 44, Art. 5640, 5645, 5646; 48, Art. 6165; 49, Art. 6335; 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, N 8, Art. 737; N 14, art. 1544; N 16, art. 1835, 1838; 19, Art. 2313, 2314, 2321; 23, Art. 2930, 2936, 2938; No. 26, Art. 3372, 3373, 3393, 3404; No. 30, Art. 4220, 4222, 4239, 4240, 4245; No. 40, Art. 5315, 5316; 43, Art. 5796, 5799; N 45, Art. 6157, 6159) the following changes:
1) in paragraph 1 of Article 148:
a) supplement with sub-clause 4.4 as follows:
"4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and point of destination are outside the territory of the Russian Federation in the event that during transportation on the territory of the Russian Federation the aircraft operated by these carriers lands and the place of arrival of goods to the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation; ";
b) in subparagraph 5 the figures "4.3" shall be replaced by the figures "4.4";
2) paragraph 1 of Article 164 shall be supplemented with subparagraph 2.10 as follows:
"2.10) services for the carriage of goods by aircraft, provided by Russian organizations or individual entrepreneurs, in which the point of departure and point of destination are outside the territory of the Russian Federation, if an aircraft lands on the territory of the Russian Federation, provided that the place of arrival goods to the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation coincide; ";
3) in Article 165:
a) add clause 3.9 as follows:
"3.9. When implementing the services provided for in subparagraph 2.10 of paragraph 1 of Article 164 of this Code, in order to confirm the validity of the application of the tax rate of 0 percent by taxpayers, a register of transportation, shipping or other documents relating to these operations is submitted to the tax authorities, containing:
indication of the route of transportation;
confirmation of the customs authorities that the place of arrival of goods on the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation coincide.
In the event of selective reclamation by the tax authority of certain documents included in the register, copies of these documents shall be submitted by taxpayers within 30 calendar days from the date of receipt of the relevant request from the tax authority. "
b) in clause 9:
in the fifth paragraph, the figures "3.8" shall be replaced by the figures "3.9";
add a new paragraph fourteen as follows:
"the documents specified in clause 3.9 of this article shall be submitted to the tax authority no later than 180 calendar days from the date of the note of the customs authority confirming the departure of goods from the territory of the Russian Federation;";
c) paragraphs fourteen - twenty-two shall be considered, respectively, paragraphs fifteen - twenty-third;
4) the first paragraph of clause 9 of Article 167 after the numbers "2.8," shall be supplemented with the numbers "2.10,";
5) in subparagraph 1 of paragraph 3 of Article 169, the words "of this Code, as well as" replace with the words "of this Code). When committing", the words "for the taxpayer's failure to draw up invoices)" shall be replaced with the words "invoices are not drawn up";
6) Article 172 shall be supplemented with clause 1.1 of the following content:
"1.1. Tax deductions provided for by paragraph 2 of Article 171 of this Code may be claimed in tax periods within three years after the registration of goods (works, services), property rights or goods imported by a taxpayer on the territory of the Russian Federation. Russian Federation and other territories under its jurisdiction.
Upon receipt of an invoice by the buyer from the seller of goods (works, services), property rights after the end of the tax period in which these goods (works, services), property rights are registered, but before the deadline for submission of a tax return established in Article 174 of this Code for the specified tax period, the buyer has the right to deduct the amount of tax in respect of such goods (works, services), property rights from the tax period in which the specified goods (works, services), property rights were registered, taking into account the specifics provided for by this article. ";
7) in Article 174:
a) in the first paragraph of clause 1, the words "on the 20th" shall be replaced by the words "on the 25th";
b) in the first paragraph of clause 4 the words "on the 20th" shall be replaced by the words "on the 25th";
c) in clause 5:
in the first paragraph the words "on the 20th" shall be replaced by the words "on the 25th";
in the second paragraph, the words "on the 20th" shall be replaced by the words "on the 25th";
in the third paragraph, the words "within the prescribed period" shall be replaced by the words "no later than the 25th day of the month following the expired tax period,";
8) Article 210 shall be supplemented with clause 6 as follows:
"6. The tax base for income from the sale of immovable property is determined taking into account the specifics established by Article 217.1 of this Code.";
9) in subparagraph 2 of paragraph 1 of Article 213:
a) in the third paragraph, the word "payments;" replace with the word "payments.";
b) add the following paragraphs:
"In the event of termination of a voluntary life insurance contract (except for cases of termination of voluntary insurance contracts for reasons beyond the control of the parties), when determining the tax base, the amount of insurance premiums paid by an individual under this contract, in respect of which he was provided with a social tax deduction, is taken into account, specified in subparagraph 4 of paragraph 1 of Article 219 of this Code.
At the same time, when an insurance company pays cash (redemption) amounts to an individual under a voluntary life insurance contract, it is obliged to withhold the amount of tax calculated from the amount of income equal to the amount of insurance premiums paid by an individual under this contract for each calendar year in which the taxpayer had the right to receive the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code.
If the taxpayer has provided a certificate issued by the tax authority at the place of residence of the taxpayer, confirming that the taxpayer has not received the social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code, the insurance organization accordingly does not withhold the amount tax or calculates the amount of tax subject to withholding; ";
10) in Article 217:
a) paragraphs two and six of clause 8 shall be declared invalidated;
b) supplement with clauses 8.3 and 8.4 as follows:
"8.3) the amount of payments (including in the form of material assistance) made to taxpayers in connection with a natural disaster or other extraordinary circumstance, as well as to taxpayers who are family members of persons who died as a result of natural disasters or other emergency circumstances, regardless of source of payment;
8.4) the amount of payments (including in the form of material assistance) made to taxpayers who suffered from terrorist acts on the territory of the Russian Federation, as well as to taxpayers who are family members of persons who died as a result of terrorist acts on the territory of the Russian Federation, regardless of the source of payment ; ";
c) Clause 17.1 shall be amended as follows:
"17.1) income received by individuals who are tax residents of the Russian Federation for the relevant tax period:
from the sale of immovable property, as well as shares in the said property, taking into account the specifics established by Article 217.1 of this Code;
from the sale of other property owned by the taxpayer for three years or more.
The provisions of this clause do not apply to income received by individuals from the sale of securities, as well as to income received by individuals from the sale of property directly used in business; ";
d) Clause 26 shall be stated in the following edition:
"26) income in the form of charitable assistance received by orphans, children left without parental care, and children who are family members, whose income per member does not exceed the subsistence level, the amount of which is determined in accordance with the procedure established by the laws of the constituent entities of the Russian Federation, regardless of the source of payment; ";
11) supplement with Article 217.1 as follows:
"Article 217.1. Features of exemption from taxation of income from the sale of immovable property
1. Exemption from taxation of incomes specified in paragraph two of clause 17.1 of Article 217 of this Code received by individuals who are tax residents of the Russian Federation for the relevant tax period, as well as the determination of the tax base for the sale of real estate, is carried out taking into account the specifics established by this article ...
2. Unless otherwise established by this article, income received by a taxpayer from the sale of an immovable property shall be exempted from taxation, provided that such an object was in the ownership of the taxpayer for the minimum period of ownership of the immovable property and more.
3. For the purposes of this article, the minimum time limit for ownership of an immovable property is three years for immovable property in respect of which at least one of the following conditions is met:
1) the right of ownership to the immovable property was obtained by the taxpayer by inheritance or under a donation agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
2) the right of ownership to the immovable property was obtained by the taxpayer as a result of privatization;
3) the right of ownership to the immovable property was obtained by the taxpayer - the payer of the rent as a result of the transfer of property under a dependent maintenance contract.
4. In cases not specified in paragraph 3 of this article, the minimum time limit for owning an immovable property is five years.
5. In the event that the taxpayer's income from the sale of an immovable property is less than the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the sold immovable property was carried out, multiplied by a reduction factor of 0.7, in For tax purposes, taxpayer income from the sale of the specified object is assumed to be equal to the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the corresponding immovable property object was carried out, multiplied by a reduction factor of 0.7.
In the event that the cadastral value of the immovable property specified in this paragraph is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the specified object was carried out, the provisions of this paragraph shall not apply.
6. By the law of a constituent entity of the Russian Federation, up to zero for all or certain categories of taxpayers and (or) immovable property may be reduced:
1) the minimum time limit for owning an immovable property specified in paragraph 4 of this article;
2) the size of the reduction factor specified in paragraph 5 of this article. ";
12) in Article 219:
a) in subparagraph 4 of paragraph 1:
the first paragraph after the words "disabled children (including adopted children under guardianship (guardianship)," add words "and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance contract (s), if such contracts are concluded for a period of at least five years, a prisoner (prisoner) with an insurance organization in his own favor and (or) in favor of his spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children who are under the guardianship (guardianship), ";
the second paragraph shall be supplemented with the words "and (or) voluntary life insurance";
b) in paragraph 2:
the second paragraph after the words "voluntary pension insurance" shall be supplemented with the words "voluntary life insurance (if such contracts are concluded for a period of at least five years)", after the words "relevant funds" shall be supplemented with the words "and (or) insurance organizations";
the third paragraph after the words "under the voluntary pension insurance agreement (s)" shall be supplemented with the words ", under the voluntary life insurance agreement (s) (if such agreements are concluded for a period of at least five years)";
13) subparagraph 1 of paragraph 2 of Article 220 shall be stated in the following wording:
"1) property tax deduction is provided:
in the amount of income received by the taxpayer in the tax period from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots or shares (shares) in the specified property owned by the taxpayer less than the minimum deadline for the ownership of the immovable object property, established in accordance with Article 217.1 of this Code, not exceeding in total 1,000,000 rubles;
in the amount of income received by the taxpayer in the tax period from the sale of other immovable property owned by the taxpayer for less than the minimum time limit for owning the immovable property, established in accordance with Article 217.1 of this Code, not exceeding in total 250,000 rubles;
in the amount of income received by the taxpayer in the tax period from the sale of other property (except for securities), which was in the taxpayer's property for less than three years, not exceeding 250,000 rubles in total; ";
14) Article 225 shall be supplemented with clause 5 as follows:
"5. If a taxpayer carries out a type of entrepreneurial activity in a constituent entity of the Russian Federation at the place of its registration, in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer has the right to reduce the amount of tax calculated based on the results of the tax period at the rate established by paragraph 1 of Article 224 of this Code, for the amount of the trade tax paid in this tax period.
15) subparagraph 41 of paragraph 1 of Article 251 shall be stated in the following edition:
"41) income received by an all-Russian public association operating in accordance with the legislation of the Russian Federation on public associations, the Olympic Charter of the International Olympic Committee and on the basis of recognition by the International Olympic Committee, and an all-Russian public association operating in accordance with the legislation of the Russian Federation on public associations, the Constitution of the International Paralympic Committee and on the basis of recognition by the International Paralympic Committee, within the framework of agreements on the transfer of property rights (including the rights to use the results of intellectual activity and (or) means of individualization) in cash and (or) in kind (sports equipment , provision of travel, accommodation and insurance services for members of the Olympic delegation of the Russian Federation and the Paralympic delegation of the Russian Federation), provided that the income received is directed to and activities provided for by Articles 11 and 12 of the Federal Law of December 4, 2007 N 329-FZ "On Physical Culture and Sports in the Russian Federation"; ";
16) in the second part of Article 255:
a) Clause 9 shall be stated as follows:
"9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction of the number or staff of the taxpayer's employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by labor contracts and (or) individual agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms; ";
b) paragraph 24 after the words "for length of service" shall be supplemented with the words "and based on the results of work for the year";
17) in Article 256:
a) in paragraph 3:
the second paragraph shall be stated in the following edition:
"transferred (received) under contracts for gratuitous use, with the exception of fixed assets transferred for gratuitous use to public authorities and local authorities, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of the taxpayer is established by the legislation of the Russian Federation; ";
paragraph four shall be stated in the following edition:
"under the decision of the management of the organization for reconstruction and modernization for more than 12 months, unless the fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income;";
b) add clause 4 as follows:
"4. Depreciation accrued on fixed assets transferred for gratuitous use to public authorities and local authorities, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of a taxpayer is established by the legislation of the Russian Federation, is taken into account when determining the tax bases in accordance with Article 274 of this Code. ";
18) paragraph 1 of Article 264 shall be supplemented with subparagraph 48.7 as follows:
"48.7) costs associated with the provision of property (work, services) free of charge to state or local government bodies, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of a taxpayer is established by the legislation of the Russian Federation;";
19) clause 19 of Article 270 shall be supplemented with the words ", as well as the amounts of the trade fee";
20) Article 286 shall be supplemented with clause 10 as follows:
"10. In the event that a taxpayer carries out a type of entrepreneurial activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the subject of the Russian Federation. Federation, which includes a municipality (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of the trade fee actually paid from the beginning of the tax period until the date of payment of tax (advance payment).
The provisions of this clause shall not apply in the event that the taxpayer fails to submit a notice of registration as a payer of the trade tax in respect of the business object for which the trade fee has been paid. ";
21) in the first paragraph of clause 9 of Article 310.1 the words "at the tax rate established by" shall be replaced by the words "at the tax rate established by subparagraph 3 of clause 3 or";
22) paragraph one of clause 2 of Article 322 after the words "gratuitous use," add the words "except for those transferred (provided) for gratuitous use in cases where such a taxpayer's obligation is established by the legislation of the Russian Federation,";
23) paragraph one of paragraph 3 of Article 346.11 after the words "in relation to property used for entrepreneurial activity" shall be supplemented with the words ", with the exception of objects of taxation with property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the peculiarities provided for by the second paragraph of paragraph 10 of Article 378.2 of this Code ";
24) Article 346.21 shall be supplemented with clause 8 as follows:
"8. In the event that a taxpayer carries out a type of entrepreneurial activity, in respect of which, in accordance with Chapter 33 of this Code, a trade tax is established, the taxpayer, in addition to the amounts of reduction established by paragraph 3.1 of this article, has the right to reduce the amount of tax (advance payment) calculated on the basis of tax (reporting) period for the object of taxation from the specified type of business, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipality (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, on the amount of the trade fee paid during that tax (reporting) period.
The provisions of this clause shall not apply in the event that the taxpayer fails to submit a notice of registration as a payer of the trade tax in respect of the business object for which the trade fee has been paid. ";
25) in Article 346.26:
a) in clause 2.1:
the first paragraph shall be stated in the following edition:
"2.1. The single tax is not applied to the types of entrepreneurial activity specified in paragraph 2 of this article in the following cases:";
add a new second paragraph with the following content:
"in the case of carrying out such activities under a simple partnership agreement (joint activity agreement) or a property trust agreement;";
add paragraphs three and four as follows:
"if such types of activities are carried out by taxpayers classified as the largest in accordance with Article 83 of this Code;
in the case of establishment in a municipality (a city of federal significance Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code of trade tax in respect of such activities. ";
b) the second paragraph of clause 4 after the words "in relation to property used for carrying out entrepreneurial activities subject to the single tax" shall be supplemented with the words ", except for the objects of taxation with the property tax of individuals included in the list determined in accordance with clause 7 of Article 378.2 of this Of the Code, taking into account the specifics provided for by the second paragraph of clause 10 of Article 378.2 of this Code ";
26) subparagraph 2 of paragraph 10 of Article 346.43 after the word "taxation" shall be supplemented with the words ", with the exception of objects of taxation with property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the specifics provided for by paragraph two of paragraph 10 article 378.2 of this Code ";
27) subparagraph 3 of paragraph 12 of Article 378.2, after the word "object", add the words "or from an organization that owns such an object on the basis of the right of economic management";
28) the title of section X shall be stated in the following edition:
"Section X. LOCAL TAXES AND CHARGES";
29) in clause 15 of Article 396, after the words "in ownership", add the words "physical and", the words "taxpayers - organizations" shall be excluded;
30) Section X shall be supplemented with Chapter 33 as follows:
"Chapter 33. TRADE FEES
Article 410. General Provisions
1. The trade tax (hereinafter in this chapter - the tax) is established by this Code and regulatory legal acts of the representative bodies of municipalities, enters into force and ceases to operate in accordance with this Code and regulatory legal acts of the representative bodies of municipalities and is obligatory for payment in the territories of these municipalities.
In the cities of federal significance Moscow, St. Petersburg and Sevastopol, the fee is established by this Code and the laws of the indicated constituent entities of the Russian Federation, enters into force and ceases to operate in accordance with this Code and the laws of the indicated constituent entities of the Russian Federation and is obligatory for payment on the territories of these constituent entities of the Russian Federation.
2. When establishing the fee, the representative (legislative) bodies of municipalities (cities of federal significance Moscow, St. Petersburg and Sevastopol) determine the fee rate within the limits established by this chapter.
3. Regulatory legal acts of the representative bodies of municipalities (the laws of the cities of federal significance Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedure for their application.
Article 411. Payers of the levy
1. The payers of the levy are organizations and individual entrepreneurs carrying out types of entrepreneurial activity in the territory of a municipal formation (cities of federal significance Moscow, St. Petersburg and Sevastopol), in respect of which the normative legal act of this municipal formation (laws of federal cities of Moscow, St. Petersburg and Sevastopol), the specified fee is established, using objects of movable and (or) immovable property on the territory of this municipality (cities of federal significance Moscow, St. Petersburg and Sevastopol).
2. Individual entrepreneurs applying the patent taxation system and taxpayers applying the taxation system for tax purposes are exempted from payment of the fee for the types of entrepreneurial activity in respect of which the regulatory legal act of the municipality (the laws of the federal cities of Moscow, St. agricultural producers (unified agricultural tax), in relation to these types of entrepreneurial activities using the corresponding objects of movable or immovable property.
Article 412. Object of taxation
1. The object of taxation is the use of an object of movable or immovable property (hereinafter in this chapter - the object of trade) for the payer to carry out the collection of the type of entrepreneurial activity in respect of which the tax is established, at least once during a quarter.
2. For the purposes of this chapter, the following concepts are used:
1) the date of the origin of the object of taxation - the date of the commencement of the use of the object of trade for carrying out the type of entrepreneurial activity in respect of which the tax is established;
2) the date of termination of the object of taxation - the date of termination of the use of the object of trade for carrying out the type of entrepreneurial activity in respect of which the tax is established.
Article 413. Types of entrepreneurial activity in respect of which the fee is established
1. The fee is established in relation to the implementation of trading activities at the objects of trade.
2. For the purposes of this chapter, trading activities include the following types of trade:
1) trade through objects of a stationary trading network that do not have trading floors (with the exception of objects of a stationary trading network that do not have trading floors, which are gas stations);
2) trade through objects of a non-stationary trading network;
3) trade through the objects of a stationary trading network with trading floors;
4) trade carried out by the release of goods from the warehouse.
3. For the purposes of this chapter, the activity of organizing retail markets is equated to trading activity.
4. For the purposes of this chapter, the following concepts are used:
1) the object of trade:
in relation to the types of trade specified in paragraph 2 of this article - a building, structure, premises, stationary or non-stationary trade facility or point of sale, with the use of which the payer carries out the type of activity in respect of which the fee is established;
in relation to the organization of retail markets - the real estate object, with the use of which the market management company carries out the specified activity;
2) trade - a type of entrepreneurial activity associated with retail, small-scale wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trade network, a non-stationary trade network, as well as through warehouses;
3) activities to organize retail markets - the activities of market management companies, determined in accordance with the provisions of the Federal Law of December 30, 2006 N 271-FZ "On retail markets and on amendments to the Labor Code of the Russian Federation."
Article 414. Taxation period
The taxation period is a quarter.
Article 415. Tax rates
1. The rates of collection are established by regulatory legal acts of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, calculated on the object of trade or its area.
At the same time, taking into account the specifics provided for in this article, the tax rate cannot exceed the estimated amount of tax to be paid in the corresponding municipality (the city of federal significance Moscow, St. Petersburg or Sevastopol) in connection with the application of the patent taxation system based on a patent for the corresponding type activity issued for three months.
2. For the purpose of determining the marginal tax rates in accordance with paragraph 1 of this article, restrictions on the application of the patent taxation system for activities in the form of retail trade, established by subparagraph 1 of paragraph 3 of Article 346.43 of this Code, are not taken into account.
3. The rate of levy established for trade through objects of a stationary trading network with a trading floor area of \u200b\u200bmore than 50 square meters for each trade organization facility, as well as for trade carried out by the release of goods from a warehouse, is set per 1 square meter of the trading floor area and cannot exceed the estimated amount of tax payable in connection with the application of the patent taxation system in this municipality (the city of federal significance Moscow, St. more than 50 square meters for each object of the organization of trade, issued for three months, divided by 50.
4. The tax rate established for the organization of retail markets may not exceed 550 rubles per 1 square meter of the retail market area. The specified rate is subject to annual indexation by the deflator coefficient established for the corresponding calendar year.
5. The area of \u200b\u200bthe trading floor for the purposes of this chapter is determined in accordance with subparagraph 5 of paragraph 3 of Article 346.43 of this Code.
6. Regulatory legal acts of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) may establish differentiated collection rates depending on the territory of a particular type of trading activity, the category of the payer of the fee, the specifics of certain types of trade, as well as the characteristics of objects trade. In this case, the fee rate can be reduced down to zero.
Article 416. Registration of payers of the levy
1. Registration, deregistration of an organization or an individual entrepreneur as a payer of the levy in the tax authority is carried out on the basis of a relevant notification of the payer of the levy submitted by him to the tax authority, or on the basis of information provided by the authorized body specified in paragraph 2 of Article 418 of this Code to the tax authority.
The notification contains information about the taxable object: type of business activity; the object of trade, with the use of which the specified business activity is carried out (terminated); characteristics (number and (or) area) of the object of trade, necessary to determine the amount of the fee.
2. The payer of the levy shall submit a corresponding notification not later than five days from the date of the occurrence of the object of taxation.
Carrying out the type of entrepreneurial activity in respect of which the fee is established, without sending the specified notification, is equivalent to the conduct of activities by an organization or an individual entrepreneur without registration with a tax authority.
The payer of the levy is obliged to notify the tax authority of each change in the indicators of the object of trade, which entails a change in the amount of the levy, no later than five days from the date of the corresponding change.
3. Registration is carried out on the basis of a notification submitted by the payer of the fee, within five days after the tax authority receives the said notification. Within five days from the date of registration, a corresponding certificate is sent to the payer of the fee.
4. In case of termination of entrepreneurial activity using the object of trade, the payer of the levy shall submit a relevant notification to the tax authority.
The date of deregistration of an organization or an individual entrepreneur as a payer of the fee is the date of termination of the collection by the payer of the type of activity specified in the notification.
5. The forms of notifications, as well as the procedure and composition of the information indicated in the notifications, are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
6. A notice of registration as a payer of the levy for the object of carrying out the type of entrepreneurial activity in respect of which the levy is established is a corresponding written statement or an application drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature.
7. Registration, deregistration of an organization or an individual entrepreneur as a payer of a fee in a tax authority is carried out:
at the location of the immovable property - if the entrepreneurial activity in respect of which the fee is established is carried out using the immovable property;
at the location of the organization (place of residence of an individual entrepreneur) - in other cases.
In the event that several objects of carrying out types of entrepreneurial activities, in respect of which the fee is established, are located in one municipality (the city of federal significance Moscow, St. Petersburg or Sevastopol) in the territories under the jurisdiction of different tax authorities, registration of the payer of the fee is carried out by the tax authority at the location of the object, information about which was received from the payer of the fee earlier than about other objects.
Article 417. Procedure for calculating and paying the fee
1. Unless otherwise established by this Article, the amount of the levy is determined by the payer independently for each taxable object starting from the taxation period in which the taxable object arose, as the product of the tax rate in relation to the relevant type of business activity and the actual value of the physical characteristics of the corresponding object of trade ...
2. Payment of the levy is made no later than the 25th day of the month following the taxation period.
3. In case of submission from the authorized body of information on the identified objects of taxation, in respect of which a notification has not been submitted to the tax authority or in respect of which the notification contains inaccurate information, the tax authority shall send the payer of the levy a request to pay the levy no later than 30 days from day of receipt of the specified information.
The amount of the fee specified in the demand is calculated on the basis of information provided to the tax authorities by the authorized body.
Article 418. Powers of local self-government bodies (public authorities of the cities of federal significance Moscow, St. Petersburg and Sevastopol)
1. Local self-government bodies (government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) exercise the authority to collect, process and transfer to tax authorities information about taxable objects within the limits established by this article.
2. The regulatory legal act of the representative body of the municipality (by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) determines the body exercising the powers specified in paragraph 1 of this article (hereinafter in this article - the authorized body).
3. The authorized body, in accordance with the legislation, exercises control over the completeness and reliability of information about objects of taxation on the territory of its municipal formation (federal cities of Moscow, St. Petersburg or Sevastopol).
4. If objects of taxation are identified, in respect of which a notification has not been submitted to the tax authority or in respect of which inaccurate information is indicated in the notification, the authorized body shall, within five days, draw up an act on the identification of a new taxable object or an act on the identification of inaccurate information regarding the object taxation and sends the specified information to the tax authority in the form (format) and in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
The authorized body informs the payer of the levy about the sending of information to the tax authority within five days from the date of sending the information specified in the first paragraph of this clause, with the attachment of the corresponding act.
The acts referred to in this paragraph may be appealed by the payer of the fee in the manner prescribed by the legislation of the Russian Federation. In case of cancellation of the relevant act, information about this is sent by the authorized body to the tax body in the manner prescribed by the first paragraph of this paragraph. ".
Subparagraph "b" of Clause 8 of Article 1 of the Federal Law of July 24, 2007 N 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 31, Art 4013) shall be declared invalidated.
1. This Federal Law shall enter into force on January 1, 2015, but not earlier than after one month from the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, except for the provisions for which this article establishes another date of their entry into force.
2. Clause 8, subclause "c" of clause 10, clauses 11, 13 and 27 of Article 2 of this Federal Law shall enter into force on January 1, 2016.
3. The provisions of Clause 6 of Article 210, Clause 17.1 of Article 217, Article 217.1 and Subclause 1 of Clause 2 of Article 220 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) are applied to immovable property acquired after January 1, 2016 ...
4. The trade tax in accordance with Chapter 33 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) may be introduced in the cities of federal significance Moscow, St. Petersburg and Sevastopol no earlier than July 1, 2015. In municipalities that are not part of the federal cities of Moscow, St. Petersburg and Sevastopol, the trade tax can be introduced only after the adoption of the corresponding federal law.
The president
Russian Federation
Moscow Kremlin
E. S. Kazakov, expert of the journal "Acts and Comments for an Accountant"
Federal Law of November 29, 2014 No. 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Federal Law No. 382-FZ), which introduced further amendments to the tax legislation concerning a variety of taxes (we will discuss this in detail below), caused fierce controversy. One of the innovations identified by him can be considered really important, since he has established a new collection.
This is a trade fee. Note that it will not affect all taxpayers. This fee is included in the list of local taxes and fees in art. 15, and how it is calculated is described in the new ch. 33 of the Tax Code... Therefore, it is probably too early to talk about it in detail.
The trade tax can be introduced as early as 07/01/2015 as soon as the region is ready in Moscow, St. Petersburg and Sevastopol (the latter got into this "capital company", of course, because of its similar status to these two cities of the city of federal significance, it is unlikely by the specified date, it will be ready for the introduction of the trade tax). Other regions will be able to introduce it only after another federal law is issued, which will be allowed ( p. 4, art. 3 of Federal Law No. 382-FZ).
The trade fee is payable from the moment when the object begins to be used in the relevant business activity, and ceases to be paid when such use of the object ceases. As with the various special regimes, the payment of the fee is made after the notification of the start of a specific type of entrepreneurial activity has been submitted, but the payment of the fee is not voluntary.
Organizations do not include the amount of trade tax in expenses when calculating income tax ( clause 19 of Art. 270 of the Tax Code in the new edition). But on the other hand, they can reduce by this amount the amount of income tax credited to the budget of the subject of the Russian Federation, in the amount of the actually paid fee ( art. 286 Tax Code supplemented p. 10).
As for individual entrepreneurs, they will be able to reduce the amount of personal income tax accrued in relation to entrepreneurial activity by the amount of the trade tax paid for the same tax period ( art. 225 Tax Code supplemented p. 5).
A condition for such a reduction in tax payments for organizations and entrepreneurs is the submission to the tax authority of a notice of registration as a payer of trade duty for a specific object ( art. 225 Tax Code supplemented p. 5).
Under the same condition, it will be able to reduce the amount payable for the single tax (advance payment) and the "simplified" ( art. 346.21 of the Tax Code of the Russian Federation supplemented p. 8). Obviously, this applies to taxpayers regardless of which taxation object they have chosen.
True, according to p. 3.1 of the same article, “simplified taxpayers” with the object of taxation “income” reduce the single tax on insurance premiums, expenses for the payment of benefits and payments under personal insurance contracts. True, all these expenses cannot reduce the single tax by more than 50%.
But first of all, it is necessary to reduce the single tax on these expenses. The resulting balance of the single tax is reduced by the amount of the trade tax without the 50% limit.
In addition, if a trade tax is introduced in a municipality in relation to any type of UTII activity for this type of activity, it is impossible to pay (changed clause 2.1 of Art. 346.26 of the Tax Code of the Russian Federation).
But taxpayers who pay unified agricultural tax, and entrepreneurs on a patent do not switch to paying the trade fee for the corresponding type of activity ( clause 2 of Art 411 Tax Code).
Value added tax
All changes regarding VAT come into force from 01.01.2015.
Air transportation and landing in the Russian Federation
IN article 148 of the Tax Code it explains in some detail how the place of implementation of works, services in various situations is determined, that is, is it located on the territory of the Russian Federation. This is especially important when determining whether a taxpayer is entitled to apply a zero VAT rate.
In the new nn. 4.4 p. 1 of this article, it is now separately indicated in which case for services for the transportation of goods by aircraft, the place of sale is the Russian Federation. If both the point of departure and the point of destination are outside the Russian Federation, in general, according to nn. 5 clause 1.1 of Art. 148 of the Tax Code the territory of the Russian Federation is not the place where these services are sold.
In accordance with nn. 1 p. 1 of Art. 146 of the Tax Codethe object of VAT taxation is considered to be operations on the sale of goods (works, services) on the territory of the Russian Federation. IN Letters Federal Tax Service of Russia dated 10.06.2014 No. GD-4-3 / 11237 indicated that based on nn. 4.1 and 4.2 clause 1 of Art. 148 of the Tax Code the place of sale of transportation (transportation) services rendered by Russian organizations is the territory of the Russian Federation if the transportation of goods is carried out between the points of departure and (or) destination located on the territory of the Russian Federation, or if the transported goods are placed under the customs procedure of customs transit. In other cases, according to nn. 5 clause 1.1 of Art. 148 of the Tax Code the territory of the Russian Federation is not recognized as the place of sale of services for the transportation (transportation) of goods.
Such other cases include the carriage of goods by an aircraft if both the point of departure and the point of destination are outside the Russian Federation, but the ship lands in the territory of the Russian Federation, for example, for refueling. In this case, the goods, once they reach the territory of the Russian Federation, are not placed under the customs procedure of customs transit.
According to the tax authorities, as a result, these services are not subject to VAT and, accordingly, the zero rate cannot be applied to them, the entire amount of “input” VAT on these services should be expensed.
Now, for these services, the place of sale will be the territory of the Russian Federation, provided that:
- they turn out to be Russian air carriers - organizations or individual entrepreneurs;
- the place of arrival of goods on the territory of the Russian Federation coincides with the place of their departure from the territory of the Russian Federation, in other words, upon landing, these goods are not sold.
At the same time, the nn. 5 p. 1 of Art. 148 of the Tax Code... In addition, the new nn. 2.10 clause 1 of Art. 164 Tax Code now it is explicitly stated that if these conditions are met, the services in question will be subject to a zero rate.
According to the new clause 3.9 of Art. 165 Tax Code the coincidence of the places of arrival and departure of goods must be confirmed by the customs authority. The taxpayer shall attach this confirmation, as well as an indication of the route of transportation to the register of transportation, shipping or other documents related to the relevant operations.
These documents are submitted to the tax authority no later than 180 calendar days from the date of the customs authority's mark confirming the departure of goods from the territory of the Russian Federation (amended clause 9 of Art. 165 Tax Code). The last day of the quarter in which the complete set of these documents was collected is recognized as the moment when the tax base for VAT was determined (changed clause 9 of Art. 167 Tax Code).
Do not draw up an invoice so do not draw up
Clarified nn. 1 p. 3 art. 169 Tax Code... Most recently, Federal Law No. 238-FZ of July 21, 2014 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and Article 12 of the Federal Law“ On Amendments to Certain Legislative Acts of the Russian Federation regarding Counteraction to Illegal Financial Transactions ”was an amendment was made, after which the wording of this provision turned out to be contradictory.
When performing the operations listed in it, the taxpayer, based on the requirements p. 3, art. 169 Tax Code, must draw up an invoice, keep logs of received and issued invoices, purchase books and sales books. Moreover, obviously, this also applies to operations for the sale of goods (works, services), property rights to persons who are not VAT payers, and taxpayers who are exempted from the duties of a taxpayer related to the calculation and payment of tax, even if there was even a written consent of the parties to the transaction on the taxpayer's failure to draw up invoices (in this case, buyers do not need it, since they do not deduct VAT).
That is, on the one hand, the counterparties legally agreed not to draw up an invoice, on the other hand, the seller (supplier) must draw up it. Although it is understandable that the legislators meant that such a taxpayer does not draw up an invoice, but maintains logs of received and issued invoices, purchase books and sales books. This is precisely the meaning that the modified wording will now contain. p. 3, art. 169 Tax Code.
At the same time, according to the recommendations of the Ministry of Finance set out in Letter dated 09.10.2014 No. 03-07-11 / 50894, in such cases, the sales ledger can reflect the details of the invoice drawn up by the seller in one copy, or primary accounting documents confirming the facts of economic life.
It will be easier to apply VAT deductions
IN article 172 of the Tax Code made two fundamental changes (added p. 1.1), aimed at facilitating the application of VAT deductions by taxpayers. The first is as follows.
Although the ability to deduct VAT is declared by the regulatory authorities as a taxpayer's right, at the same time, until recently, they have tried rather severely to limit it in relation to the period when it can do it.
So, it would seem that the budget will at least not lose from the fact that the taxpayer applies the deduction at a later period than the one in which all the conditions for its application were met. But in letters of the Ministry of Finance of Russia dated 12.03.2013 No. 03-07-10 / 7374, dated 13.02.2013 No. 03-07-11 / 3784, dated 15.01.2013 No. 03-07-14 / 02, dated 31.10.2012 No. 03-07-05 / 55 it was indicated that in such cases it is necessary to submit an updated declaration for the period when the right to apply the deduction arose. Moreover, the judges ( resolutions of the FAS ZSO dated 16.08.2013 in case No. A81-4188 / 2012, FAS VVO from 31.01.2011 in case No. A11-2497 / 2010).
However, the arbitrators began to lean towards the fact that the taxpayer has the right to claim a deduction in any period within three years after he was entitled to it, and not just directly in this period. The culmination was the adoption of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 05/30/2014 No. 33 "On some issues arising from arbitration courts when considering cases related to the collection of value added tax."
IN paragraph 27 of this decision, the arbitrators indicated that tax deductions can be reflected by the taxpayer in the tax return for any of the tax periods included in the corresponding three-year period, since the Tax Code does not provide otherwise. The main thing is that the tax deduction is reflected in the declaration before the expiration of the stipulated clause 2 of Art. 173 of the Tax Code three-year term.
Now in art. 172 Tax Code It is expressly stated that tax deductions can be claimed in tax periods within three years after the registration of goods (works, services) acquired by a taxpayer in the territory of the Russian Federation, property rights or goods imported by him into the territory of the Russian Federation and other territories under its jurisdiction ... In fact, the taxpayer can choose the period when he applies the deduction, for which all the conditions are met.
And here it is no less definitely established that if the invoice is received after the expiration of the tax period to which it belongs, but before the deadline for submitting the tax return for this period established by the Tax Code of the Russian Federation, then the deduction can be made exactly in the period when all conditions for its application.
Example 1.
The conditions for applying the deduction for the transaction performed in the 1st quarter of 2015 were met in the same quarter, except that the invoice was received on April 15, 2015.
In this case, according to the new clause 1.1 of Art. 172 Tax Code the deduction can be reflected precisely in the declaration for the first quarter of 2015.
Until now, the regulatory authorities reasoned like this: no invoice - no deduction. In what period the taxpayer received it, in which case let him apply the deduction (see, for example, letters of the Ministry of Finance of Russia dated 08.08.2014 No. 03-07-09 / 39449, FTS of Russia dated 28.07.2014 No. ED-4-2 / \u200b\u200b14546).
The judges often expressed the same, although as a result, as a rule, they made a decision in favor of the taxpayer, who expected to apply the deduction during the period of receipt of the invoice, justifying this by the fact that this document was received by him out of time, not in the period when the other conditions for the application of the deduction, ( resolutions of the FAS ZSO dated 07.10.2013 in case No. A81-4911 / 2012, FAS MO dated 04.03.2013 in case No. A40-83606 / 12-115-56, FAS CO of February 21, 2013 in case No. A35-4522 / 2012).
At the same time, in other cases, the arbitrators indicated that the invoice is the basis for deduction, but the taxpayer has the right to apply it in the period when transactions were made to purchase goods (works, services). This can be done when the invoice is received, and if necessary, you can submit a revised declaration.
Now the Tax Code allows you to do this, but only, as we indicated, in the event that the deadline for submitting the declaration established by the Tax Code of the Russian Federation has not yet come. In our opinion, receipt of an invoice after this deadline will prevent the taxpayer from making a deduction in the period to which the invoice relates. This will have to be done in the period in which the invoice is received. The Tax Code of the Russian Federation now strictly distinguishes between receiving an invoice before and after the deadline for filing a declaration.
Five more days are given to fill out the declaration and pay tax
VAT payers have long been accustomed to the fact that the VAT declaration is submitted no later than the 20th day of the month following the reporting period. And so the legislators finally decided to meet the taxpayers halfway and shift the deadline for the submission of this declaration to the 25th day. More precisely, they did not dare, but were forced. Indeed, although the requirement to submit a VAT return in electronic form is becoming more and more stringent, and such a procedure for submitting a declaration, it would seem, simplifies its submission to the tax authorities and its prompt processing by tax authorities, the form of the declaration itself and the procedure for filling it out are becoming much more complicated and expanded. Now in the VAT return you need to include additional information about the transactions performed in large volumes ( clause 5.1 of Art. 174 of the Tax Code in the edition valid from 01.01.2015).
In this regard, changes have been made to several norms art. 174 of the Tax Code, which regulates the deadline for submitting the VAT return. In this case, of course, the deadline for paying the tax is also postponed to the 25th. These are:
- on the payment of tax in equal installments in each of the three months following the expired tax period, on transactions recognized as an object of taxation in accordance with nn. 1 - 3 p. 1 of Art. 146 of the Tax Code (par. 1 p. 1 of Art. 174 of the Tax Code);
- on the payment of tax for the expired tax period no later than the 20th day of the month following the expired tax period by the persons specified in clause 5 of Art. 173 of the Tax Code, that is, when they issue an invoice in the absence of such an obligation ( par. 1 p. 4 art. 174 of the Tax Code);
- on the submission of a declaration by all persons who are required to do so ( clause 5 of Art. 174 of the Tax Code).
However, it seems that the legislators have forgotten that the same Federal Law of 28.06.2013 No. 134-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in terms of countering illegal financial transactions" established a new obligation for persons who are not taxpayers, taxpayers exempted from the duties of a taxpayer related to the calculation and payment of tax that are not recognized by tax agents, in the event that they issue and (or) receive invoices ( clause 5.2 of Art. 174 of the Tax Code in the edition valid from 01.01.2015):
- when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) purchase of goods (works, services), property rights on behalf of the commission agent (agent), or on the basis of transport forwarding agreements (if, when determining tax base in the manner prescribed ch. 23, 25 , 26.1 and 26.2 of the Tax Code, the income includes income in the form of remuneration in the execution of transport forwarding agreements);
- when performing the functions of a developer.
These persons will submit to the tax authority in relation to such activities a log of received and issued invoices. At the same time, it is logical that they were set the same submission deadline as for the VAT declaration, that is, the 20th day of the month following the expired tax period.
But Federal Law No. 382-FZthis norm is not affected, the deadline for the submission of the specified accounting journal is still exactly the 20th. But, perhaps, this will not be long and the legislators will soon correct their mistake.
This law came into force on 01.01.2015, including in terms of changing the deadlines for filing a VAT return and payment of this tax. In our opinion, this means that already for the IV quarter of 2014 it is possible to submit a declaration and pay tax on a new date, despite the fact that the new form of the declaration will begin to operate, apparently, only with respect to reports starting from the I quarter of 2015.
Personal income tax
On helping taxpayers in emergency situations
From 01.01.2015, the procedure for exemption from personal income tax on payments to taxpayers and their family members related to natural disasters or terrorist attacks has slightly changed. Previously, such payments were mentioned in par. 2 and 6 p. 8 art. 217 Tax Code.
This paragraph spoke about the exemption from personal income tax payments in connection with various events in the life of the taxpayer, in which he experiences financial difficulties. At the same time, in order not to be subject to personal income tax, these payments had to be of a one-time nature.
Now the mentioned payments related to natural disasters or terrorist attacks are separated into separate p. 8.3 and 8.4 Art. 217 Tax Code... In this case, the condition of a one-time character is excluded for them. This also applies to financial assistance, which can be paid to the same individual several times, and it will not be subject to personal income tax.
Sale of real estate: a new procedure for exemption from personal income tax
The procedure for exemption from personal income tax on income received by an individual from the sale of real estate has significantly changed. According to the current edition clause 17.1 of Art. 217 Tax Code it was enough for such an object to be in the ownership of the taxpayer for three years or more so that this rule could be applied, and the corresponding income was not fully taxed with personal income tax.
At the same time, this rule specifically indicated which real estate objects were meant (residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in the property being transferred).
Now this paragraph refers to the exemption from personal income tax not of certain types of real estate (for example, apartments, land plots, etc.), but real estate in general, without specifying, including shares in it.
Note that in the Tax Code of the Russian Federation the concept of real estate is not deciphered. In this case, according to the accepted practice, it is necessary to turn to other branches of legislation. So, according to clause 1 of Art. 130 of the Civil Code of the Russian Federation immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction. Moreover, the Civil Code of the Russian Federation also includes air and sea vessels, inland navigation vessels, space objects subject to state registration as immovable things, and according to the law, other property can also be recognized as immovable things.
As you can see, in comparison with the current edition clause 17.1 of Art. 217 Tax Code from 01.01.2015, a greater number of real estate objects will be exempted from personal income tax. But it is too early for taxpayers to rejoice. First of all, because this rule stipulates only the fundamental possibility of exemption of income from the sale of real estate from taxation. The conditions for such exemption are set out in the new art. 217.1 Tax Code.
From this article it follows that the principle "three years have passed - no tax" will no longer apply to all real estate objects, but only to those:
- the right of ownership to which was received by taxpayers by inheritance or under donation agreements from individuals recognized as family members and (or) close relatives of these taxpayers in accordance with the RF IC;
- the property right to which was obtained by taxpayers as a result of privatization;
- the right of ownership to which was obtained by taxpayers - payers of rent as a result of the transfer of property under a contract of lifelong maintenance with dependents.
For your information:
The Family Code does not explicitly define who belongs to family members and who to close relatives. But from art. 2 and 14 IC RF one can understand what the code means by family members of spouses, parents and children (adoptive parents and adopted children), and by close relatives - relatives in direct ascending and descending lines (parents and children, grandfathers, grandmothers and grandchildren), full-blooded and incomplete (having a common father or mother) brothers and sisters.
In other cases (for example, if the object was acquired under a sale and purchase agreement, even from a family member or close relative), the minimum period of ownership of real estate required for exemption from personal income tax upon its sale is five years. These two options for holding periods (three years and five years) are called the minimum deadlines for the ownership of real estate.
But that is not all. Suppose that the period of ownership of the property by the taxpayer is not enough to avoid paying personal income tax. If, as of January 1 of the year in which the sale takes place, its cadastral value was determined for the corresponding property, then the amount of income from the sale must be compared with this cadastral value multiplied by a factor of 0.7.
If the actual amount of income from sales is less than the result obtained, the latter is included in the tax base.
Example 2.
The amount of income from the sale of the property was 3 million rubles. Its cadastral value as of January 1 of the year in which the sale took place is 5 million rubles.
The calculated amount for comparison with the actual income received is 3.5 million rubles. (5 million rubles x 0.7). Consequently, an amount equal to 3.5 million rubles must be included in the income taxed with personal income tax.
Apparently, in this way, the legislators decided to fight the practice of understating by the parties to contracts for the sale and purchase of real estate the value that they indicate in the contract, in comparison with the actual value (when some of the payments are made by “black cash”). Until now, this has often been done to reduce personal income tax.
If the cadastral value of the property on January 1 is not determined, such a calculation is not necessary. In addition, it is useful for a taxpayer who has sold a real estate object to refer to the legislation of a constituent entity of the Russian Federation, in which he is registered as a taxpayer. The fact is that a constituent entity of the Russian Federation can adopt a law by which, in the territory subject to it, the minimum period of property ownership in order to exempt from personal income tax can be set at less than five years, or the reduction coefficient can be lowered from 0.7.
We also recall that in accordance with nn. 1 p. 2 art. 220 TC RFif the real estate object (residential house, apartment, room, including privatized residential premises, summer cottage, garden house or land plot or share (shares) in the said property) belongs to the taxpayer for less than three years, the latter may apply a property deduction from the taxable base in the amount of not more than 1 million rubles.
The right to such a property deduction has been preserved, and if the property belongs to a group of real estate for which, according to art. 217.1 Tax Code the minimum deadline for owning an immovable property is five years, then a property deduction for such real estate can be obtained if it was owned by the taxpayer for up to five years, and not three years.
At the same time, it is not entirely clear whether the new regulation will be applied to such property, that is, to the taxpayer's property for less than three (five) years. art. 217.1 Tax Code, concerning the comparison of the amount of income received with the cadastral value of the object. Although it is present precisely in this new article, which refers to the imposition of personal income tax on the value of property owned by the taxpayer for more than three (five) years, it does not indicate that it applies only to such, and not to any real estate being sold.
All new provisions related to the sale of real estate will come into force on 01.01.2016 and relate to income that will be received from this date.
About charitable assistance to children
The legislators decided to expand the possibilities of providing charitable assistance to orphans, children left without parental care, and children who are members of families whose income per member does not exceed the subsistence level, so that it is not subject to personal income tax. In the current edition p. 26 art. 217 Tax Code such charitable assistance was not subject to personal income tax, only if it was provided by NPOs.
From 01/01/2015, for exemption from personal income tax such charitable assistance, the source of its payment is unimportant.
Recall that in addition to this, personal income tax is not imposed on the amount of payments in the form of any charitable assistance in cash and in kind provided in accordance with the legislation of the Russian Federation on charitable activities ( Federal Law of 11.08.1995 No. 135-FZ "On Charitable Activities and Charitable Organizations") duly registered Russian and foreign charitable organizations ( clause 8.2 of Art. 217 Tax Code).
More social deductions
According to nn. 4 p. 1 art. 219 of the Tax Code A taxpayer is entitled to social deductions under certain types of contracts of non-state pension provision or voluntary pension insurance.
From 01.01.2015, this social deduction is also extended to insurance premiums under a voluntary life insurance agreement (agreements), provided that such an agreement is concluded by a taxpayer:
- for a period of at least five years;
- with an insurance organization in their favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (guardianship)).
The right to this deduction is confirmed when the taxpayer submits documents confirming his actual expenses on voluntary life insurance.
Do not forget that according to par. 3 p. 2 art. 219 of the Tax Code social tax deductions specified in nn. 2 - 5 p. 1 of this article (with the exception of the costs of educating the taxpayer's children and costs of expensive treatment), are provided in the amount of actual costs incurred, but in aggregate no more than 120,000 rubles. in the tax period. This also applies to insurance premiums under voluntary life insurance agreement (s).
In addition, it should be remembered that if such an agreement turns out to be terminated for reasons beyond the control of either the taxpayer or the insurance company (presumably, we are talking about early termination of the agreement), then this social deduction will have to be returned to the budget (changed nn. 2 p. 1 art. 213 of the Tax Code). In this case, the taxpayer can take a certificate from the tax authority for presentation to the insurance company, from which it will follow that he did not receive this social deduction, or in which it will be indicated in what amount he received it. In the absence of such a certificate, the insurance organization will withhold personal income tax from the entire amount of insurance premiums paid by the taxpayer under the terminated contract for the entire period of its validity, on the assumption that the taxpayer received a social deduction from this entire amount.
Income tax
Changes in income tax come into effect from 01.01.2015.
Clarified what to include in labor costs
IN paragraph 9 of Art. 255 Tax Code clarifies that wages for the purpose of calculating income tax include accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number of employees or staff.
Now this rule applies to employee charges related to dismissal for any reason, including those listed. It is clarified that such charges include, in particular, severance pay paid by the employer to employees upon termination of employment contracts with them. Their payment must be provided for by one of the following documents:
- an employment contract and (or) separate agreements of the parties to the employment contract, including an agreement on termination of an employment contract;
- collective agreement;
- an agreement and a local normative act containing labor law norms.
Clarified also p. 24, art. 255 Tax Code... IN article 324.1 of the Tax Code of the Russian Federation the procedure for accounting for expenses for the formation of a reserve for future expenses for paying vacations, a reserve for the payment of annual remuneration for length of service, as well as based on the results of the year (the latter is indicated in item 6 of this article).
At the same time, according to p. 24, art. 255 Tax Code only expenses in the form of deductions to the reserve for the forthcoming payment of vacations of employees and (or) to the reserve for the payment of annual remuneration for length of service were related to labor costs. Now this paragraph has been supplemented, it also mentions remuneration based on the results of work for the year.
Provided property free of charge - don’t pay tax
In certain cases, organizations are obliged to provide property for use by state and municipal bodies, institutions and unitary enterprises on a gratuitous basis. For example, according to h. 6 art. 48 of the Federal Law of 07.02.2011 No.3-FZ "On the Police" transport organizations provide, on a gratuitous basis, to territorial bodies and police units performing tasks to ensure the safety of citizens and the protection of public order, combating crime on railway, water and air transport, office and auxiliary premises, equipment, means and communication services.
Legislators have previously exempted such transactions from VAT ( nn. 5 p. 2 art. 146 of the Tax Code), but did not provide any compensation for the expenses incurred by these organizations in relation to income tax. Now this defect has been corrected.
So, in accordance with p. 3, art. 256 of the RF Tax Code in the current version, such property, like any other transferred for free use, was removed from the composition of the depreciable property. This norm has been clarified. Now, if a taxpayer transferred a fixed asset for free use to a state or municipal body, institution or unitary enterprise, since he was obliged to do so, he continues to charge depreciation on such a fixed asset (changed also par. 1 p. 2 art. 322 Tax Code).
In this case, the accrued depreciation can be taken into account when calculating income tax ( art. 256 of the RF Tax Code supplemented p. 4). All costs associated with these operations can be accounted for as miscellaneous costs based on the new nn. 48.7 clause 1 of Art. 264 Tax Code.
IN paragraph 3 of Art. 256 of the RF Tax Code clarified also par. 4... According to it, fixed assets are excluded from the composition of the depreciable property, which are, by decision of the management of the organization, for reconstruction and modernization with a duration of over 12 months. However, in practice, such fixed assets, despite the fact that they are under reconstruction and modernization, often continue to be used in activities aimed at generating income.
In the opinion of the Ministry of Finance, in such cases, the accrual of depreciation for the purpose of calculating income tax is possible, but only on condition that the taxpayer in tax accounting can allocate into two independent accounting objects part of the fixed asset that is under reconstruction (modernization) for more than 12 months, and the rest (non-reconstructible, non-modernizable) part of this object (see, for example, Letter dated 19.10.2012 No. 03-03-06 / 1/560).
The financiers decided that in this case depreciation is charged on the active part of the fixed asset (recorded as an independent inventory item).
The Tax Code now allows depreciation to be charged on a reconstructed (modernized) fixed asset if it is involved in activities aimed at generating income. At the same time, there are no restrictions, that is, depreciation can be charged in relation to the entire fixed asset without dividing it into active and non-operating inventory objects.
Special regimes and payment of property tax for individuals
According to clause 3 of Art. 346.21 of the Tax Code of the Russian Federation the use of the simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay, in particular, the property tax of individuals (in relation to property used for entrepreneurial activity).
Federal Law dated 04.10.2014 No. 284-FZ the Tax Code introduced a new ch. 32, according to which this tax is calculated from 01.01.2015. It provides that for some objects, the tax base for this tax will be determined based on their cadastral value ( clause 3 of Art. 402 Tax Code). The list of such objects is determined in accordance with p. 7 and 10 tbsp. 378.2 of the Tax Code of the Russian Federation... It is being developed by regional authorities.
Now in clause 3 of Art. 346.21 of the Tax Code of the Russian Federation it was established that with respect to such objects, the entrepreneur is not exempt from paying property tax for individuals. This is natural, since these objects are just intended for use in business, and ch. 32 it is envisaged to calculate property tax in respect of them, albeit in a special procedure.
The same rule will apply to individual entrepreneurs who have switched to paying UTII. In respect of objects for which property tax of individuals will be paid based on the cadastral value in accordance with p. 7 The text of the law and the commentary to it were published in No. 21, 2014.
2. The provisions of this Federal Law shall apply to international commercial arbitration, the seat of which is the Russian Federation, only in cases directly provided for by this Federal Law and the Law of the Russian Federation of July 7, 1993 N 5338-1 "On International Commercial Arbitration".
3. The provisions of Clause 3 of Part 18 and Part 20 of Article 44 of this Federal Law shall apply upon the expiration of one year from the date of the establishment by the Government of the Russian Federation of the procedure provided for by Parts 4-7 of Article 44 of this Federal Law.
4. The validity of the arbitration agreement and any other agreements entered into by the parties to the arbitration in relation to the arbitration shall be determined in accordance with the laws in force on the date of the conclusion of the respective agreements. Within the framework of the proceedings in the courts on issues related to the said proceedings, the norms provided for in part 10 of this article shall apply.
5. Arbitration agreements concluded prior to the date of entry into force of this Federal Law shall remain in force (subject to the provisions of Parts 6 and this Article) and cannot be recognized as invalid or unenforceable only on the grounds that this Federal Law provides for rules other than those that acted upon the conclusion of these agreements.
6. If the arbitration (arbitration) agreements in force on the date of entry into force of this Federal Law provided for the consideration of disputes in permanent arbitration courts, subject to other provisions of this Federal Law, disputes provided for by such agreements may be considered in permanent arbitration courts specified in such agreements, or in successor agencies in accordance with their most applicable rules. In accordance with this Federal Law, it is allowed to create only one legal successor institution in relation to any legal predecessor institution. At the same time, as part of the documents for obtaining the right to exercise the functions of a permanent arbitration institution for the successor institution, the non-profit organization, under which the successor institution is created, must submit a written consent of the body of the legal entity under which the predecessor institution was created, to perform a new a permanent arbitration institution functions of the predecessor institution in accordance with the arbitration (arbitration) agreements that provided for the consideration of disputes by the predecessor institution.
7. From the date of entry into force of this Federal Law, the provisions of Federal Law No. 102-FZ of July 24, 2002 "On Arbitration Courts in the Russian Federation" shall not apply, with the exception of arbitration initiated and not completed before the date of entry into force of this Federal Law. The provisions of Chapters 7 and this Federal Law shall apply, inter alia, to arbitration started and not completed before the date of entry into force of this Federal Law.
8. The provisions of this Federal Law establishing the possibility of going to court in the cases provided for by Parts 3 and 4 of Article 11, by Part 3 of Article 13, by Part 1 of Article 14 and by Part 3 of Article 16 of this Federal Law shall not apply to an arbitration initiated or not completed. until the date of entry into force of this Federal Law.
9. In relation to arbitration commenced after the date of entry into force of this Federal Law, this Federal Law shall apply.
10. When the court resolves any issues related to arbitration, including in the cases provided for by Parts 3 and 4 of Article 11, Part 3 of Article 13, Part 1 of Article 14, Part 3 of Article 16, and this Federal Law, as well as in the case when any of the parties file a claim with the court in the presence of an arbitration agreement, the court is guided by the rules of procedural legislation of the Russian Federation in force at the time the court initiates proceedings on the relevant application, as well as by this Federal Law, with the exception of the cases provided for in part 8 of this article.
11. From the date of entry into force of this Federal Law, permanent arbitration institutions are created in the Russian Federation in the manner established by this Federal Law.
12. The International Commercial Arbitration Court and the Maritime Arbitration Commission at the Chamber of Commerce and Industry of the Russian Federation must, by February 1, 2017, approve, post on their website in the Internet information and telecommunications network and deposit with the authorized federal executive body the rules of a permanent arbitration institution that meet the requirements of this Federal Law, which indicate, inter alia, that they administer disputes in accordance with previously concluded arbitration agreements, as well as the procedure for applying new (amended) rules in relation to previously concluded arbitration agreements and arbitration begun earlier. These rules, posted on the website in the information and telecommunications network "Internet" in the manner prescribed by this Federal Law, are effective from the date of their deposit in the authorized federal executive body.
13. Upon the expiration of one year from the date of the establishment by the Government of the Russian Federation of the procedure provided for in parts 4 - 7 of Article 44 of this Federal Law, permanent arbitration institutions, permanent arbitration courts that do not meet the requirements of Article 44 of this Federal Law and have not received the right to exercise functions of a permanent arbitration institution (with the exception of the International Commercial Arbitration Court and the Maritime Arbitration Commission at the Chamber of Commerce and Industry of the Russian Federation) is not entitled to carry out activities related to the administration of arbitration.
14. The Government of the Russian Federation, within three months from the date of entry into force of this Federal Law, establishes the procedure provided for in Parts 4-7 of Article 44 of this Federal Law, as well as the procedure for depositing the rules of a permanent arbitration institution with the authorized federal executive body.
15. The activities of permanent arbitration institutions, permanent arbitral tribunals administering disputes on the territory of the Russian Federation in violation of the requirements of part 13 of this article shall be terminated, and the decisions of arbitration courts adopted within the framework of arbitration administered by the said permanent arbitration institutions, permanently operating arbitration courts in violation of Parts 13 and this Article shall be deemed to have been accepted in violation of the arbitration procedure provided for by this Federal Law.
16. Disputes within the framework of arbitration administered by a permanent arbitration institution, a permanent arbitration tribunal that have lost the right to administer the dispute in accordance with Part 13 of this Article, continue to be considered by the arbitration tribunal, and all the functions of administering the arbitration shall be performed by the arbitral tribunal as in arbitration carried out by an arbitration tribunal established by the parties to the arbitration to resolve a specific dispute, unless the parties to the dispute agree on a different dispute resolution procedure and if the arbitration agreement does not become unenforceable.
Federal Law of November 29, 2014 N 382-FZ
On the constitutional and legal meaning of the provisions of this Federal Law, see the definition of the Constitutional Court of the Russian Federation of October 11, 2016 N 2152-О
President of Russian Federation
Earlier, personal income tax was not taxed on income from the sale of real estate that was owned for 3 years or more. According to the amendments, this period applies if one of 3 conditions is met. The ownership right is formalized by inheritance or under a donation agreement from a family member and (or) close relative. The property was received through privatization. The property was transferred under an annuity agreement. In other cases, the minimum period of ownership of an object for exemption from personal income tax is 5 years. These provisions apply to real estate acquired after January 1, 2016.
Additionally, a reduction factor of 0.7 has been introduced to the cadastral value of real estate if the income from its sale is less than the cadastral value as of January 1 of the year in which the transfer of ownership was registered, multiplied by 0.7. However, the provision does not apply if the cadastral value at the specified date has not been determined.
Now, personal income tax is not paid from charitable assistance received from all organizations (and not only from non-profit, as before) orphans, children left without parental care, and children who are family members whose income per member does not exceed the subsistence level.
Another local tax has been introduced - trade tax. It can be introduced in federal cities of Moscow, St. Petersburg and Sevastopol not earlier than July 1, 2015, and in municipalities that are not part of them, only after the adoption of the relevant federal law.
It concerns such activities as trade through fixed network facilities that do not have sales areas (except for shops at gas stations), a non-stationary network, as well as the release of goods from the warehouse.
Fee rates are determined in rubles per quarter per trade object or per area.
However, they cannot exceed the estimated amount of tax paid in connection with the application of the PSN on the basis of a patent for the relevant type of activity, issued for 3 months.
Some of the amendments concern VAT and income tax.
The federal law comes into force on January 1, 2015, but not earlier than after 1 month from the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, with the exception of certain provisions for which different periods are established.
Federal Law of November 29, 2014 N 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation"
This Federal Law shall enter into force on January 1, 2015, but not earlier than after one month from the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, with the exception of paragraph 8, subparagraph "c" of paragraph 10, paragraphs 11, 13 and 27 of Article 2, which come into force on January 1, 2016.
On personal income tax on income from the sale of real estate acquired before January 1, 2016
Income from the sale of real estate acquired before January 1, 2016 is subject to personal income tax according to the "old" rules
Changes concerning the procedure for taxing personal income tax on income from the sale of immovable property were introduced by Federal Law No. 382-FZ of 29.11.2014 "On Amendments to Part One and Two of the Tax Code of the Russian Federation" (including the amendments provide for an increase from three to five years of the minimum deadline for owning an immovable property, the proceeds from the sale of which are exempt from taxation).
However, the new rules apply to immovable property acquired after January 1, 2016 (paragraph 3 of Article 4 of Law N 382-FZ).
Also, in the letter of the Ministry of Finance of Russia, the procedure for taxation of personal income tax in relation to the sale of property acquired before January 1, 2016 (in terms of obtaining a property tax deduction when selling property owned by a taxpayer for less than three years, as well as the taxpayer's right to reduce income taxed with personal income tax by expenses associated with the acquisition of the specified property).
Question: About personal income tax for the sale after 01.01.2016 of an apartment acquired before the specified date.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
The Department of Tax and Customs Tariff Policy has considered the appeal on the issue of calculating and paying tax on personal income and, in accordance with article 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), explains the following.
Federal Law No. 382-FZ of November 29, 2014 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 382-FZ) amended the procedure for taxing personal income tax on income from the sale of real estate ...
In accordance with paragraph 3 of Article 4 of Law No. 382-FZ, the provisions, in particular, Article 217.1 and subparagraph 1 of paragraph 2 of Article 220 of Part Two of the Code (as amended by Law No. 382-FZ) are applied to immovable property acquired after 1 January 2016.
Thus, upon the sale by a taxpayer after January 1, 2016 of immovable property acquired by him before January 1, 2016, the calculation and payment of personal income tax in respect of income received from the sale of such property will be made without taking into account the changes made to Chapter 23 of the Code by Law No. 382-FZ.
According to subparagraph 1 of paragraph 1 and subparagraph 1 of paragraph 2 of Article 220 of the Code (hereinafter as amended in relation to legal relations that arose before January 1, 2016), when selling property that has been in the ownership of the taxpayer for less than three years, the taxpayer has the right to receive a property tax deduction in the amounts received by the taxpayer in the tax period from the sale, in particular, of apartments, but not exceeding in general 1,000,000 rubles.
At the same time, subparagraph 2 of paragraph 2 of Article 220 of the Code establishes that instead of receiving a property tax deduction in accordance with subparagraph 1 of paragraph 2 of Article 220 of the Code, the taxpayer has the right to reduce the amount of his taxable income by the amount of his actually incurred and documented expenses related to the acquisition of said property ...
Income exceeding the amount of the applied property tax deduction is subject to personal income tax in accordance with the generally established procedure at the rate of 13 percent.
Federal Law of November 29, 2014 N 382-FZ 15/3288
"On amendments to parts one and two of the Tax Code of the Russian Federation"
Adopted by the State Duma on November 21, 2014
Approved by the Federation Council on November 26, 2014
"Article 217.1. Specifics of exemption from taxation of income from the sale of immovable property 1. Exemption from taxation of income specified in paragraph two of clause 17.1 of Article 217 of this Code received by individuals who are tax residents of the Russian Federation for the relevant tax period, as well as determination of the tax base upon sale immovable property is carried out taking into account the features established by this article.
2. Unless otherwise established by this article, income received by a taxpayer from the sale of an immovable property shall be exempted from taxation, provided that such an object was in the ownership of the taxpayer for the minimum maximum period of ownership of the immovable property and more.
3. For the purposes of this article, the minimum time limit for owning an immovable property is three years for immovable property in respect of which at least one of the following conditions is met: 1) the right of ownership to the immovable property is received by the taxpayer by inheritance or under a donation agreement from an individual who is recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation; 2) the right of ownership to the immovable property was obtained by the taxpayer as a result of privatization; 3) the right of ownership to the immovable property was obtained by the taxpayer - the payer of the rent as a result of the transfer of property under a dependent maintenance contract.
4. In cases not specified in paragraph 3 of this article, the minimum time limit for owning an immovable property is five years.
5. In the event that the taxpayer's income from the sale of an immovable property is less than the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the sold immovable property was carried out, multiplied by a reduction factor of 0.7, in For tax purposes, taxpayer income from the sale of the specified object is assumed to be equal to the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the corresponding immovable property object was carried out, multiplied by a reduction factor of 0.7. In the event that the cadastral value of the immovable property specified in this clause is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the specified object was carried out, the provisions of this clause shall not apply.
6. By the law of a constituent entity of the Russian Federation, up to zero for all or certain categories of taxpayers and (or) real estate objects, the following can be reduced: 1) the minimum deadline for owning a real estate object specified in paragraph 4 of this article; 2) the size of the reduction coefficient specified in paragraph 5 of this article. ";
Article 4 1. This Federal Law shall enter into force on January 1, 2015, but not earlier than after one month from the date of its official publication and not earlier than the 1st day of the next tax period for the relevant tax, with the exception of provisions for which this the article establishes a different date for their entry into force.
2. Clause 8, sub-clause "c" of clause 10, clauses 11, 13 and 27 of Article 2 of this Federal Law shall enter into force on January 1, 2016.
3. The provisions of Clause 6 of Article 210, Clause 17.1 of Article 217, Article 217.1 and Subclause 1 of Clause 2 of Article 220 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) are applied to immovable property acquired after January 1, 2016 ...
President of the Russian Federation V. Putin Moscow, Kremlin November 29, 2014 N 382-FZ
Federal Law of the Russian Federation of November 29, 2014 N 382-FZ.
Good evening everyone! Dear experts, who knows exactly when the amendments come into force? And then I read the comments of many realtors and they refer to the fact that all this will not happen now and there is no need to worry, they say, in 2016 only. So when? The following is written under the heading of the law. copied verbatim.
Verified by CIAN
Elena, everyone just thinks that
a) we will start living by the new rules already from January 1, 2015: http://realty.dmir.ru/forum/477493/ /\u003e b) it will be possible to reduce income for expenses
And in fact, the new rules for determining the tax will apply only to objects, the ownership of which will be registered after 01.01.2016.
Once again: The provisions of paragraph 6 of Article 210, paragraph 17.1 of Article 217, Article 217.1 and subparagraph 1 of paragraph 2 of Article 220 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law)
apply to immovable property acquired AFTER JANUARY 1, 2016.
Daniel, I hoped that it would be you who would answer, since already in many comments of the last few days your colleagues write exactly that all this will be already in 2015. Thank!
Verified by CIAN
Participant of the program "I work honestly"
And I know that you were waiting for me)))
Good evening)
It's just that I'm probably not the only one who is completely dumb reading our laws in the original (I didn't finish reading it to the end). Now I have finished reading. Did you understand correctly that having sold my apartment in 2015, in 2016 I will pay taxes anew?
Or in 2015, you can still write 1 million in the contract and this will not entail the calculation of the tax on the cadastral value? Is it 5 years since 2015 or since 2016?
And if you sell for how much and bought it, but it is below the inventory cost. * 0.7, will there be a tax? Panic in thoughts.
Commentary on Federal Law No. 382-FZ dated 29.11.2014
Federal Law of November 29, 2014 No. 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Federal Law No. 382-FZ), which introduced further amendments to the tax legislation concerning a variety of taxes (we will discuss this in detail below), has caused fierce controversy. One of the innovations identified by him can be considered really important, since he has established a new collection.
This is a trade fee. Note that it will not affect all taxpayers. This fee is included in the list of local taxes and fees in art. 15, and how it is calculated is described in the new ch. 33 of the Tax Code... Therefore, it is probably too early to talk about it in detail.
The trade tax may be introduced as early as 07/01/2015 as soon as the region is ready in Moscow, St. Petersburg and Sevastopol (the latter got into this "metropolitan company", of course, because of its similar status to these two cities of the city of federal significance, it is unlikely by the specified date, it will be ready for the introduction of the trade tax). Other regions will be able to introduce it only after another federal law is issued, which will be allowed ( p. 4, art. 3 of Federal Law No. 382-FZ).
The trade fee is payable from the moment when the object begins to be used in the relevant business activity and ceases to be paid when such use of the object ceases. As with the various special regimes, the payment of the fee is made after the notification of the start of a specific type of entrepreneurial activity has been submitted, but the payment of the fee is not voluntary.
Organizations do not include the amount of trade tax in expenses when calculating income tax ( clause 19 of Art. 270 of the Tax Code in the new edition). But on the other hand, they can reduce by this amount the amount of income tax credited to the budget of the constituent entity of the Russian Federation, in the amount of the actually paid fee ( art. 286 Tax Code supplemented p. 10).
As for individual entrepreneurs, they will be able to reduce the amount of personal income tax accrued in relation to entrepreneurial activity by the amount of the trade tax paid for the same tax period ( art. 225 Tax Code supplemented p. 5).
A condition for such a reduction in tax payments for organizations and entrepreneurs is the submission to the tax authority of a notice of registration as a payer of trade tax for a specific object ( art. 225 Tax Code supplemented p. 5).
Under the same condition, it will be able to reduce the amount payable for the single tax (advance payment) and "simplified" ( art. 346.21 of the Tax Code of the Russian Federation supplemented p. 8). Obviously, this applies to taxpayers regardless of which taxation object they have chosen.
True, according to p. 3.1 of the same article, “simplified taxpayers” with the object of taxation “income” reduce the single tax on insurance premiums, expenses for the payment of benefits and payments under personal insurance contracts. True, all these expenses cannot reduce the single tax by more than 50%.
But first of all, it is necessary to reduce the single tax on these expenses. The resulting balance of the single tax is reduced by the amount of the trade tax without the 50% limit.
In addition, if a trade tax is introduced in a municipality in relation to any type of UTII activity for this type of activity, it is impossible to pay (changed clause 2.1 of Art. 346.26 of the Tax Code of the Russian Federation).
But taxpayers who pay unified agricultural tax, and entrepreneurs on a patent do not switch to paying the trade fee for the corresponding type of activity ( clause 2 of Art 411 Tax Code).
Value added tax
Air transportation and landing in the Russian Federation
IN article 148 of the Tax Code it explains in some detail how the place of implementation of works, services in various situations is determined, that is, is it located on the territory of the Russian Federation. This is especially important when determining whether a taxpayer is entitled to apply a zero VAT rate.
In the new nn. 4.4 p. 1 of this article, it is now separately indicated in which case for services for the transportation of goods by aircraft, the place of sale is the Russian Federation. If both the point of departure and the point of destination are outside the Russian Federation, in general, according to nn. 5 clause 1.1 of Art. 148 of the Tax Code the territory of the Russian Federation is not the place where these services are sold.
In accordance with nn. 1 p. 1 of Art. 146 of the Tax Code the object of VAT taxation is considered to be operations on the sale of goods (works, services) on the territory of the Russian Federation. IN LettersFederal Tax Service of Russia dated 10.06.2014 No. GD-4-3 / 11237 indicated that based on nn. 4.1 and 4.2 clause 1 of Art. 148 of the Tax Code the place of sale of transportation (transportation) services rendered by Russian organizations is the territory of the Russian Federation if the transportation of goods is carried out between the points of departure and (or) destination located on the territory of the Russian Federation, or if the transported goods are placed under the customs procedure of customs transit. In other cases, according to nn. 5 clause 1.1 of Art. 148 of the Tax Code the territory of the Russian Federation is not recognized as the place of sale of services for the transportation (transportation) of goods.
Such other cases include the carriage of goods by an aircraft if both the point of departure and the point of destination are outside the Russian Federation, but the ship lands in the territory of the Russian Federation, for example, for refueling. In this case, the goods, once they reach the territory of the Russian Federation, are not placed under the customs procedure of customs transit.
According to the tax authorities, as a result, these services are not subject to VAT and, accordingly, the zero rate cannot be applied to them, the entire amount of "input" VAT on these services should be expensed.
Now, for these services, the place of sale will be the territory of the Russian Federation, provided that:
- they turn out to be Russian air carriers - organizations or individual entrepreneurs;
- the place of arrival of goods on the territory of the Russian Federation coincides with the place of their departure from the territory of the Russian Federation, in other words, upon landing, these goods are not sold.
At the same time, the nn. 5 p. 1 of Art. 148 of the Tax Code... In addition, the new nn. 2.10 clause 1 of Art. 164 Tax Code now it is expressly stated that if these conditions are met, the services in question will be subject to a zero rate.
According to the new clause 3.9 of Art. 165 Tax Code the coincidence of the places of arrival and departure of goods must be confirmed by the customs authority. The taxpayer shall attach this confirmation, as well as an indication of the route of transportation to the register of transportation, shipping or other documents related to the relevant operations.
These documents are submitted to the tax authority no later than 180 calendar days from the date of the customs authority's mark confirming the departure of goods from the territory of the Russian Federation (amended clause 9 of Art. 165 Tax Code). The last day of the quarter in which a complete set of these documents was collected is recognized as the moment when the tax base for VAT was determined (changed clause 9 of Art. 167 Tax Code).
Do not draw up an invoice so do not draw up
Clarified nn. 1 p. 3 art. 169 Tax Code... Most recently, Federal Law No. 238-FZ of July 21, 2014 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and Article 12 of the Federal Law“ On Amendments to Certain Legislative Acts of the Russian Federation regarding Counteraction to Illegal Financial Transactions ”was an amendment was made, after which the wording of this provision turned out to be contradictory.
When performing the operations listed in it, the taxpayer, based on the requirements p. 3, art. 169 Tax Code, must draw up an invoice, keep logs of received and issued invoices, purchase books and sales books. Moreover, obviously, this also applies to operations for the sale of goods (works, services), property rights to persons who are not VAT payers, and taxpayers who are exempted from the duties of a taxpayer related to the calculation and payment of tax, even if there was even a written consent of the parties to the transaction on the taxpayer's failure to draw up invoices (in this case, buyers do not need it, since they do not deduct VAT).
That is, on the one hand, the counterparties legally agreed not to draw up an invoice, on the other hand, the seller (supplier) must draw up it. Although it is understandable that the legislators meant that such a taxpayer does not draw up an invoice, but maintains logs of received and issued invoices, purchase books and sales books. This is precisely the meaning that the modified wording will now contain. p. 3, art. 169 Tax Code.
At the same time, according to the recommendations of the Ministry of Finance set out in Letter dated 09.10.2014 No. 03-07-11 / 50894, in such cases, the sales ledger can reflect the details of the invoice drawn up by the seller in one copy, or primary accounting documents confirming the facts of economic life.
It will be easier to apply VAT deductions
IN article 172 of the Tax Code made two fundamental changes (added p. 1.1), aimed at facilitating the application of VAT deductions by taxpayers. The first is as follows.
Although the ability to deduct VAT is declared by the regulatory authorities as a taxpayer's right, at the same time, until recently, they have tried rather severely to limit it in relation to the period when it can do it.
So, it would seem that the budget will at least not lose from the fact that the taxpayer applies the deduction at a later period than the one in which all the conditions for its application were met. But in letters of the Ministry of Finance of Russia dated 12.03.2013 No. 03-07-10 / 7374, dated 13.02.2013 No. 03-07-11 / 3784, dated 15.01.2013 No. 03-07-14 / 02, dated 31.10.2012 No. 03-07-05 / 55 it was indicated that in such cases it is necessary to submit a revised declaration for the period when the right to apply the deduction arose. Moreover, the judges ( resolutions of the FAS ZSO dated 16.08.2013 in case No. A81-4188 / 2012, FAS VVO dated 31.01.2011 in case No. A11-2497 / 2010).
However, the arbitrators began to lean towards the fact that the taxpayer has the right to claim a deduction in any period within three years after he was entitled to it, and not just directly in this period. The culmination was the adoption of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 "On some issues arising in arbitration courts when considering cases related to the collection of value added tax."
IN paragraph 27 of this decision, the arbitrators indicated that tax deductions can be reflected by the taxpayer in the tax return for any of the tax periods included in the corresponding three-year period, since the Tax Code does not provide otherwise. The main thing is that the tax deduction is reflected in the declaration before the expiration of the stipulated clause 2 of Art. 173 of the Tax Code three-year term.
Now in art. 172 Tax Code It is expressly stated that tax deductions can be claimed in tax periods within three years after the registration of goods (works, services) acquired by a taxpayer in the territory of the Russian Federation, property rights or goods imported by him into the territory of the Russian Federation and other territories under its jurisdiction ... In fact, the taxpayer can choose the period when he applies the deduction, for which all the conditions are met.
And here it is no less definitely established that if the invoice is received after the expiration of the tax period to which it belongs, but before the deadline for submitting the tax return for this period established by the Tax Code of the Russian Federation, then the deduction can be made exactly in the period when all conditions for its application.
The conditions for applying the deduction for the transaction performed in the 1st quarter of 2015 were met in the same quarter, except that the invoice was received on April 15, 2015.
In this case, according to the new clause 1.1 of Art. 172 Tax Code the deduction can be reflected precisely in the declaration for the first quarter of 2015.
Until now, the regulatory authorities reasoned like this: no invoice - no deduction. In what period the taxpayer received it, in which case let him apply the deduction (see, for example, letters of the Ministry of Finance of Russia dated 08.08.2014 No. 03-07-09 / 39449, FTS of Russia dated 28.07.2014 No. ED-4-2 / \u200b\u200b14546).
The judges often expressed the same, although as a result, as a rule, they made a decision in favor of the taxpayer, who expected to apply the deduction during the period of receipt of the invoice, justifying this by the fact that he received this document out of time, not in the period when the other conditions for the application of the deduction, ( resolutions of the FAS ZSO dated 07.10.2013 in case No. A81-4911 / 2012, FAS MO dated 04.03.2013 in case No. A40-83606 / 12-115-56, FAS CO of February 21, 2013 in case No. A35-4522 / 2012).
At the same time, in other cases, the arbitrators indicated that the invoice is the basis for deduction, but the taxpayer has the right to apply it in the period when transactions were made to purchase goods (works, services). This can be done when the invoice is received, and if necessary, you can submit a revised declaration.
Now the Tax Code allows you to do this, but only, as we indicated, in the event that the deadline for submitting the declaration established by the Tax Code of the Russian Federation has not yet come. In our opinion, receipt of an invoice after this deadline will prevent the taxpayer from making a deduction in the period to which the invoice relates. This will have to be done in the period in which the invoice is received. The Tax Code of the Russian Federation now strictly distinguishes between receiving an invoice before and after the deadline for filing a declaration.
Five more days are given to fill out the declaration and pay tax
In this regard, changes have been made to several norms art. 174 of the Tax Code, which regulates the deadline for submitting the VAT return. In this case, of course, the deadline for paying the tax is also postponed to the 25th. These are:
- on the payment of tax in equal installments in each of the three months following the expired tax period on transactions recognized as an object of taxation in accordance with nn. 1- 3 p. 1 of Art. 146 of the Tax Code (par. 1 p. 1 of Art. 174 of the Tax Code);
- on the payment of tax for the expired tax period no later than the 20th day of the month following the expired tax period by the persons specified in clause 5 of Art. 173 of the Tax Code, that is, when they issue an invoice in the absence of such an obligation ( par. 1 p. 4 art. 174 of the Tax Code);
- on the submission of a declaration by all persons who are required to do so ( clause 5 of Art. 174 of the Tax Code).
However, it seems that the legislators have forgotten that the same Federal Law of 28.06.2013 No. 134-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in terms of countering illegal financial transactions" established a new obligation for persons who are not taxpayers, taxpayers exempted from the duties of a taxpayer related to the calculation and payment of tax that are not recognized by tax agents, in the event that they issue and (or) receive invoices ( clause 5.2 of Art. 174 of the Tax Code in the edition valid from 01.01.2015):
- when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) purchase of goods (works, services), property rights on behalf of the commission agent (agent), or on the basis of freight forwarding agreements (if, when determining the tax bases in the manner prescribed ch. 23, 25 , 26.1 and 26.2 of the Tax Code, the income includes income in the form of remuneration in the performance of transport forwarding agreements);
- when performing the functions of a developer.
These persons will submit to the tax authority in relation to such activities a log of received and issued invoices. At the same time, it is logical that they were set the same submission deadline as for the VAT declaration, that is, the 20th day of the month following the expired tax period.
But Federal Law No. 382-FZ this norm is not affected, the deadline for the submission of the specified accounting journal is still exactly the 20th. But, perhaps, this will not be long and the legislators will soon correct their mistake.
This law came into force on 01.01.2015, including in terms of changing the deadlines for filing a VAT return and payment of this tax. In our opinion, this means that already for the IV quarter of 2014 it is possible to submit a declaration and pay tax on a new date, despite the fact that the new declaration form will begin to operate, apparently, only with respect to reports starting from the I quarter of 2015.
Personal income tax
About helping taxpayers in emergency situations
This paragraph spoke about the exemption from personal income tax payments in connection with various events in the life of the taxpayer, in which he experiences financial difficulties. At the same time, in order not to be subject to personal income tax, these payments had to be of a one-time nature.
Now the mentioned payments related to natural disasters or terrorist attacks are separated into separate p. 8.3 and 8.4 Art. 217 Tax Code... In this case, the condition of a one-time character is excluded for them. This also applies to financial assistance, which can be paid to the same individual several times, and it will not be subject to personal income tax.
Sale of real estate: a new procedure for exemption from personal income tax
At the same time, this rule specifically indicated which real estate objects were meant (residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in the property being transferred).
Now this paragraph refers to the exemption from personal income tax not of certain types of real estate (for example, apartments, land plots, etc.), but real estate in general, without specification, including shares in it.
Note that in the Tax Code of the Russian Federation the concept of real estate is not deciphered. In this case, according to the accepted practice, it is necessary to turn to other branches of legislation. So, according to clause 1 of Art. 130 of the Civil Code of the Russian Federation immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress. Moreover, the Civil Code of the Russian Federation also includes aircraft and sea vessels, inland navigation vessels, space objects subject to state registration to immovable things, and according to the law, other property can also be recognized as immovable things.
As you can see, in comparison with the current edition clause 17.1 of Art. 217 Tax Code from 01.01.2015, a greater number of real estate objects will be exempted from personal income tax. But it is too early for taxpayers to rejoice. First of all, because this rule stipulates only the fundamental possibility of exemption of income from the sale of real estate from taxation. The conditions for such exemption are set out in the new art. 217.1 Tax Code.
It follows from this article that the principle “three years have passed - no tax” will no longer apply to all real estate objects, but only to those:
- the ownership right to which was received by taxpayers by inheritance or under donation agreements from individuals recognized as family members and (or) close relatives of these taxpayers in accordance with the RF IC;
- property rights to which were obtained by taxpayers as a result of privatization;
- the right of ownership to which was obtained by taxpayers - payers of rent as a result of the transfer of property under a dependent life support agreement.
For your information:
The Family Code does not explicitly define who belongs to family members and who to close relatives. But from art. 2 and 14 IC RF one can understand what the code means by family members of spouses, parents and children (adoptive parents and adopted children), and by close relatives - relatives in direct ascending and descending lines (parents and children, grandfathers, grandmothers and grandchildren), full-blooded and incomplete (having a common father or mother) brothers and sisters.
In other cases (for example, if the object was purchased under a sale and purchase agreement, even from a family member or close relative), the minimum period of ownership of real estate required to be exempted from personal income tax upon its sale is five years. These two options for holding periods (three years and five years) are called the minimum deadlines for the ownership of real estate.
But that is not all. Suppose that the period of ownership of the property by the taxpayer is not sufficient to avoid paying personal income tax. If, as of January 1 of the year in which the sale takes place, its cadastral value was determined for the corresponding property, then the amount of income from the sale must be compared with this cadastral value multiplied by a factor of 0.7.
If the actual amount of income from sales is less than the result obtained, it is the latter that is included in the tax base.
The amount of income from the sale of the property was RUB 3 million. Its cadastral value as of January 1 of the year in which the sale took place is 5 million rubles.
The calculated amount for comparison with the income actually received is 3.5 million rubles. (5 million rubles x 0.7). Therefore, an amount equal to 3.5 million rubles must be included in the income taxed with personal income tax.
Apparently, in this way, the legislators decided to combat the practice of understating by the parties to contracts for the sale and purchase of real estate the value that they indicate in the contract, in comparison with the actual value (when some of the payments are made by “black cash”). Until now, this has often been done to reduce personal income tax.
If the cadastral value of the property as of January 1 is not determined, such a calculation is not necessary. In addition, it is useful for a taxpayer who has sold a real estate object to refer to the legislation of the constituent entity of the Russian Federation, in which he is registered as a taxpayer. The fact is that a constituent entity of the Russian Federation can adopt a law by which, in the territory subject to it, the minimum period of property ownership in order to exempt from personal income tax can be set at less than five years or the reduction coefficient can be lowered from 0.7.
We also recall that in accordance with nn. 1 p. 2 art. 220 Tax Codeif the real estate object (residential house, apartment, room, including privatized residential premises, summer cottage, garden house or land plot or share (shares) in the said property) belongs to the taxpayer for less than three years, the latter may apply a property deduction from the taxable base in the amount of not more than 1 million rubles.
The right to such a property deduction has remained, and if the property belongs to a group of real estate for which, according to art. 217.1 Tax Code the minimum deadline for owning an immovable property is five years, then a property deduction for such real estate can be obtained if it was owned by the taxpayer for up to five years, and not three years.
At the same time, it is not entirely clear whether the new regulation will be applied to such property, that is, to the taxpayer's property for less than three (five) years. art. 217.1 Tax Code, concerning the comparison of the amount of income received with the cadastral value of the object. Although it is present precisely in this new article, which refers to the imposition of personal income tax on the value of property owned by the taxpayer for more than three (five) years, it does not indicate that it applies only to such, and not to any real estate being sold.
All new provisions related to the sale of real estate will come into force on 01.01.2016 and relate to income that will be received from this date.
About charitable assistance to children
The legislators decided to expand the possibilities of providing charitable assistance to orphans, children left without parental care, and children who are members of families whose income per member does not exceed the subsistence level, so that it is not subject to personal income tax. In the current edition p. 26 art. 217 Tax Code such charitable assistance was not subject to personal income tax, only if it was provided by NPOs.
From 01/01/2015, for exemption from personal income tax such charitable assistance, the source of its payment is unimportant.
Recall that in addition to this, personal income tax is not imposed on the amount of payments in the form of any charitable assistance in cash and in kind provided in accordance with the legislation of the Russian Federation on charitable activities ( Federal Law of 11.08.1995 No. 135-FZ "On Charitable Activities and Charitable Organizations") duly registered Russian and foreign charitable organizations ( clause 8.2 of Art. 217 Tax Code).
More social deductions
According to nn. 4 p. 1 art. 219 of the Tax Code A taxpayer is entitled to social deductions under certain types of contracts of non-state pension provision or voluntary pension insurance.
From 01.01.2015, this social deduction is also extended to insurance premiums under a voluntary life insurance agreement (s), provided that such an agreement is concluded by a taxpayer:
- for a period of at least five years;
- with an insurance organization in their favor and (or) in favor of a spouse (including a widow, a widower), parents (including adoptive parents), children (including adopted children under guardianship (guardianship)).
The right to this deduction is confirmed when the taxpayer submits documents confirming his actual expenses on voluntary life insurance.
Do not forget that according to par. 3 p. 2 art. 219 of the Tax Code social tax deductions specified in nn. 2 - 5 p. 1 of this article (with the exception of the costs of educating the taxpayer's children and costs of expensive treatment), are provided in the amount of actual costs incurred, but in aggregate no more than 120,000 rubles. in the tax period. This also applies to insurance premiums under voluntary life insurance agreement (s).
In addition, it should be remembered that if such an agreement turns out to be terminated for reasons beyond the control of either the taxpayer or the insurance company (presumably, we are talking about early termination of the agreement), then this social deduction will have to be returned to the budget (changed nn. 2 p. 1 art. 213 of the Tax Code). In this case, the taxpayer can take a certificate from the tax authority for presentation to the insurance company, from which it will follow that he did not receive this social deduction, or in which it will be indicated in what amount he received it. In the absence of such a certificate, the insurance organization will withhold personal income tax from the entire amount of insurance premiums paid by the taxpayer under the terminated contract for the entire period of its validity, on the assumption that the taxpayer received a social deduction from this entire amount.
Income tax
Clarified what to include in labor costs
IN paragraph 9 of Art. 255 Tax Code clarifies that wages for the purpose of calculating income tax include accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number of employees or staff.
Now this rule applies to employee charges related to dismissal for any reason, including those listed. It is specified that such charges include, in particular, severance pay paid by the employer to employees upon termination of employment contracts with them. Their payment must be provided for by one of the following documents:
- an employment contract and (or) separate agreements of the parties to the employment contract, including an agreement on termination of an employment contract;
- collective agreement;
- agreement and local regulations containing labor law norms.
Clarified also p. 24, art. 255 Tax Code... IN article 324.1 of the Tax Code of the Russian Federation the procedure for accounting for expenses for the formation of a reserve for future expenses for paying vacations, a reserve for the payment of annual remuneration for length of service, as well as based on the results of the year (the latter is indicated in item 6 of this article).
At the same time, according to p. 24, art. 255 Tax Code only expenses in the form of deductions to the reserve for the forthcoming payment of vacations of employees and (or) to the reserve for the payment of annual remuneration for length of service were related to labor costs. Now this paragraph has been supplemented, it also mentions remuneration based on the results of work for the year.
Provided property free of charge - don’t pay tax
In certain cases, organizations are obliged to provide property for use by state and municipal bodies, institutions and unitary enterprises on a gratuitous basis. For example, according to h. 6 art. 48 of the Federal Law of 07.02.2011 No. 3-FZ "On the Police" transport organizations provide, on a gratuitous basis, to territorial bodies and police units performing tasks to ensure the safety of citizens and the protection of public order, combating crime on railway, water and air transport, office and auxiliary premises, equipment, means and communication services.
Legislators have previously exempted such transactions from VAT ( nn. 5 p. 2 art. 146 of the Tax Code), but did not provide any compensation for the expenses incurred by these organizations in relation to income tax. Now this defect has been corrected.
So, in accordance with p. 3, art. 256 of the RF Tax Code in the current version, such property, like any other transferred for free use, was removed from the composition of the depreciable property. This norm has been clarified. Now, if a taxpayer transferred a fixed asset for free use to a state or municipal body, institution or unitary enterprise, since he was obliged to do so, he continues to charge depreciation on such a fixed asset (changed also par. 1 p. 2 art. 322 Tax Code).
In this case, the accrued depreciation can be taken into account when calculating income tax ( art. 256 of the RF Tax Code supplemented p. 4). All costs associated with these operations can be accounted for as miscellaneous costs based on the new nn. 48.7 clause 1 of Art. 264 Tax Code.
IN paragraph 3 of Art. 256 of the RF Tax Code clarified also par. 4... According to it, fixed assets are excluded from the composition of the depreciable property, which are, by decision of the management of the organization, for reconstruction and modernization with a duration of over 12 months. However, in practice, such fixed assets, despite the fact that they are under reconstruction and modernization, often continue to be used in activities aimed at generating income.
In the opinion of the Ministry of Finance, in such cases, the accrual of depreciation for the purpose of calculating income tax is possible, but only on condition that the taxpayer in tax accounting can allocate into two independent accounting objects a part of the fixed asset that has been under reconstruction (modernization) for more than 12 months, and the rest (non-reconstructible, non-modernizable) part of this object (see, for example, Letter dated 19.10.2012 No. 03-03-06 / 1/560).
The financiers decided that in this case, depreciation is charged on the active part of the fixed asset (recorded as an independent inventory item).
Now, the Tax Code allows depreciation to be charged on a reconstructed (modernized) fixed asset if it participates in activities aimed at generating income. At the same time, there are no restrictions, that is, depreciation can be charged in relation to the entire fixed asset without dividing it into active and non-operating inventory objects.
Special regimes and payment of property tax for individuals
Federal Law dated 04.10.2014 No. 284-FZ the Tax Code introduced a new ch. 32, according to which this tax is calculated from 01.01.2015. It provides that for some objects, the tax base for this tax will be determined based on their cadastral value ( p. 3, art. 402 Tax Code). The list of such objects is determined in accordance with p. 7 and 10 tbsp. 378.2 of the Tax Code of the Russian Federation... It is being developed by regional authorities.
Now in clause 3 of Art. 346.21 of the Tax Code of the Russian Federation it was established that in relation to such objects, the entrepreneur is not exempt from paying property tax for individuals. This is natural, since these objects are just intended for use in business, and ch. 32 it is envisaged to calculate property tax in respect of them, albeit in a special procedure.
The same rule will apply to individual entrepreneurs who have switched to paying UTII. In respect of objects for which property tax of individuals will be paid based on the cadastral value in accordance with p. 7 and 10 tbsp. 378.2 of the Tax Code of the Russian Federation, this tax must be paid by the "imputed" (changed par. 2 p. 4 art. 346.26 of the Tax Code of the Russian Federation).
Finally, this will also apply to entrepreneurs working on a patent (modified nn. 2 p. 10 art. 346.43 of the Tax Code of the Russian Federation).
Subscribe to the main thing from the "Clerk" on Yandex.Zen. The most peaceful accounting service.
From January 1, 2016, the taxation procedure for income received from the sale of real estate will change significantly. The corresponding amendments were made to Chapter 23 of the Tax Code of the Russian Federation by the Federal Law of November 29, 2014 No. 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 382-FZ). Read about the innovations in our material.
Term of ownership of property
Currently, income received from the sale of any property (including real estate) is not subject to personal income tax if this property was owned by the seller for three years or more. This follows from clause 17.1 of Art. 217 of the Tax Code of the Russian Federation.
From January 1, 2016, this rule will be applied in a new edition. Income from the sale of property not related to real estate will be exempt from taxation in the same manner (that is, provided that the seller has been in the property of the seller for at least three years), but with respect to income from the sale of real estate, special rules for exemption from personal income tax established by the new Art. 217.1 of the Tax Code of the Russian Federation. It follows from this article that the minimum deadline for ownership of real estate, subject to which income from its sale is not subject to personal income tax, will depend on how the property was acquired.
The three-year period remains for cases when the ownership of the immovable property is received:
- by inheritance or under a donation agreement from an individual who is recognized as a family member and (or) close relative in accordance with the Family Code of the Russian Federation. Recall that according to the Family Code, family members are spouses, parents and children, adoptive parents and adopted children (Article 2), and relatives in a direct ascending and descending line are recognized as close relatives. These include parents and children, grandfather, grandmother and grandchildren, full-blooded and incomplete (having a common father or mother) brothers and sisters (Art. 14);
- as a result of privatization;
- the payer of rent as a result of the transfer of property under a dependent maintenance contract.
In all other cases, income from the sale of real estate will be exempt from personal income tax if it has been in the property of the seller for five years or more.
Please note that the new procedure will apply to immovable property acquired after January 1, 2016 (clause 3, article 4 of Law No. 382-FZ). So, if the ownership of an apartment purchased under a sale and purchase agreement is registered on December 25, 2015, the old rules will apply to tax income from its sale. And if, for example, the apartment was transferred to the owner by the developer under the transfer act on December 25, 2015, and the certificate of ownership of the apartment was received on January 15, 2016, then new rules will apply when taxing income from its sale.
Note that the subjects of the Russian Federation are given the right to reduce by their law the minimum time limit for owning an immovable property to zero for all or certain categories of taxpayers and (or) immovable property.
Property deduction on sale
In connection with the establishment of various minimum deadlines for the ownership of real estate, subject to which income from its sale is not subject to personal income tax, it was necessary to make some changes to sub. 1 p. 2 art. 220 of the Tax Code of the Russian Federation, which determines the procedure for granting property tax deduction when selling property. We note right away that the limit for the deduction has not changed.
In the new edition of this provision, the property in respect of which the deduction is applied is divided into the following three groups:
1) residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots or a share (shares) in said property that were owned by a taxpayer for less than the minimum deadline for owning an immovable property. The deduction will be provided in the amount of income received from the sale, not exceeding in total 1 million rubles;
2) other immovable property owned by the taxpayer for less than the minimum time limit for owning the immovable property. Deduction - in the amount of income received from the sale, not exceeding 250,000 rubles;
3) other property that has been in the ownership of the taxpayer for less than three years. Deduction - in the amount of income received from the sale, not exceeding 250,000 rubles.
Determination of sales proceeds
From January 1, 2016, a new procedure is introduced for determining the amount of income from the sale of real estate for tax purposes. It is spelled out in paragraph 5 of Art. 217.1 of the Tax Code of the Russian Federation.
The income received by the seller from the sale of real estate will be compared with the cadastral value of this real estate as of January 1 of the year in which the state registration of the transfer of ownership to it was carried out, multiplied by a reduction factor of 0.7. And if the income actually received turns out to be less, for tax purposes, the cadastral value multiplied by a reduction factor of 0.7 will be considered income. This procedure will not apply if the cadastral value of the immovable property has not been determined as of January 1 of the year in which the state registration of the transfer of ownership of this property was carried out.
For example, the cadastral value of an apartment as of January 1, 2016 is 3 million rubles. The product of the cadastral value by a factor of 0.7 is equal to 2.1 million rubles. (3 million rubles x x 0.7). Let's say that the apartment was sold in 2016 for 2.5 million rubles. In this case, the income from the sale of the apartment for tax purposes will be equal to 2.5 million rubles, since 2.5 million rubles. \u003e 2.1 million rubles.
If the apartment was sold in 2016 for 1.8 million rubles, for tax purposes, the income received from the sale of the apartment will be 2.1 million rubles, since 1.8 million rubles.< 2,1 млн руб.
Note that the new procedure for determining income will apply only to real estate acquired after January 1, 2016 (clause 3, article 4 of Law No. 382-FZ). That is, if the apartment was acquired in ownership before 2016, and is sold after January 1, 2016, the income from its sale will be determined according to the old rules (the price specified in the agreement will be recognized as income for tax purposes).
The constituent entities of the Russian Federation are given the right to reduce the size of the reduction coefficient down to zero for all or certain categories of taxpayers and (or) real estate.
- The Central Bank told about the new tariffs for the civil liability insurance What's new for the civil liability insurance from June 1
- What is sleep and who uses it What does sleep mean income
- Debit cards "Sberbank of Russia": what does this concept mean, how to use, an overview of the offered by the bank
- Simplified taxation system What does it mean in accounting usn