Transfer with a change in the method of recognition of income and expenses Accounting problems arise if the method of recognition of income and expenses changes with a change in the tax regime. This is a situation when an organization moves from the simplified tax system to common mode taxation (or vice versa).

Transfer to the object of taxation in the form of income reduced by the amount of expenses First, we will consider cases of transition from other tax regimes to the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses. Here we consider the replacement of the object

Transfer to the object of taxation in the form of income If the taxpayer switches to the simplified tax system with the object of taxation in the form of income, then his fixed assets are not taken into account under the new tax regime. That is, if the taxpayer had fixed assets,

Annex 5 Analytical data on the formation (recognition) of deferred income by objects

Tax Code of the Russian Federation Article 328 bank deposit, as well as interest on securities and other debt obligations

1. The taxpayer, on the basis of analytical accounting of non-operating income and expenses, shall decode income (expenses) in the form of interest on securities, under loan, credit, bank account, bank deposit and (or) otherwise formalized debt obligations.

In analytical accounting, the taxpayer independently reflects the amount of income (expenses) in the amount due in accordance with the conditions these contracts(and for securities - in accordance with the terms of issue, for promissory notes - the terms of issue or transfer (sale)) of interest separately for each type of debt obligation, subject to Article 269 of this Code.

(see text in previous edition)

The amount of income (expense) in the form of interest on debt obligations is taken into account in analytical accounting based on the yield established for each type of debt obligations and the validity period of such debt obligation in the reporting period as of the date of recognition of income (expenses), determined in accordance with the provisions of Articles 271 - of this Code.

2. Interest paid by a bank under a bank account agreement is included by the taxpayer in the tax base on the basis of an extract on the cash flow for bank account taxpayer, unless otherwise provided by this chapter. If the bank account servicing agreement does not provide for settlements for payment for bank services during each settlement and cash transaction, then the date of receipt of income for a taxpayer who has switched to recognition, accounting, determination of income (expenses) on an accrual basis is recognized as the last day of the reporting month.

(see text in previous edition)

3. Interest on credit, loan and other similar agreements, other debt obligations (including securities) are accounted for on the date of recognition of income (expense) in accordance with this Chapter.

4. Interest received (receivable) by a taxpayer for the provision of funds for use shall be accounted for as income (expenses) subject to inclusion in the tax base on the basis of an extract on the taxpayer's cash flow through a bank account, unless otherwise provided by this article.

A taxpayer who determines income (expenses) on an accrual basis determines the amount of income (expense) received (paid) or receivable (payable) in the reporting period in the form of interest, for each type of debt obligations, based on the yield and validity period established by the terms of the agreement such debt obligation in the reporting period, subject to the provisions of this paragraph.

Recognition of income (expenses) in the form of interest on debt obligations is carried out by the taxpayer, who determines income (expenses) on an accrual basis, on a monthly basis, regardless of the term for their payment, provided for by the agreement, for which the term of its validity falls on more than one reporting (tax) period. The taxpayer in analytical accounting, on the basis of certificates of the responsible person who is entrusted with keeping records of income (expenses) on debt obligations, is obliged to reflect in the composition of income (expenses) the amount of interest determined in the manner prescribed by paragraph 6 of Article 271 and paragraph 8 of Article 272 of this Code, respectively. .

(see text in previous edition)

5. For state and municipal securities, income in the form of interest is determined in accordance with this Code and may be recognized on the date of their sale on the basis of a sale and purchase agreement, or on the date of payment of interest on the basis of a bank statement, or on the last date of the reporting period in accordance with the provisions of this chapter. Interest is subject to reflection in tax accounting on the basis of a certificate from a responsible person who calculates profit from operations with securities.

If the taxpayer determines income and expenses on a cash basis, then interest is recognized as received on the date of receipt of funds. The basis for including such amounts in income received in the form of interest is a bank statement on the movement of funds in bank accounts.

If the taxpayer uses the accrual method when determining income and expenses, then the amount of interest received by the taxpayer (due to the taxpayer) on state and municipal securities is recognized as income on the date of sale of the security, or on the date of payment of such interest (redemption of the coupon) in accordance with the terms issue, or on the last date of the reporting period in accordance with the provisions of this chapter.

If the sale price of state and municipal securities includes accumulated coupon income, then the taxpayer independently determines the amount of income in the form of interest on the date of sale of such securities on the basis of a sale and purchase agreement, taking into account the provisions of clauses 6 and this article.

(see text in previous edition)

6. When carrying out transactions with state and municipal securities, in the course of which the transaction price includes the accumulated coupon income (income in the form of interest), a taxpayer who switched to determining income (expense) on a cash basis calculates income in the form of interest as the difference in the amount accumulated coupon income received from the buyer and the amount of accumulated coupon income paid to the seller. If between the date of sale of the security and the date of its acquisition, in accordance with the terms of the issue, the issuer made payments in the form of interest, then the date of receipt of income is the date of payment of interest upon coupon redemption. In this case, income is defined as the difference between the amount of interest paid upon redemption of the coupon and the amount of accumulated coupon income paid to the seller. When selling a security on which, during the period of its stay with the taxpayer, the issuer paid interest income, which was included in income in the manner prescribed by this paragraph, the amount received from the buyer of such security is recognized as interest income.

(see text in previous edition)

7. A taxpayer who determines income and expenses on an accrual basis, who carries out transactions with state and municipal securities, in the sale of which the accumulated interest (coupon) income is included in the transaction price, determines income in the form of interest subject to the following provisions. If the security is not sold before the end of the reporting (tax) period, then the taxpayer is obliged to determine the amount of interest income due on accrual for this period on the last day of the reporting (tax) period.

(see text in previous edition)

At the same time, the income of the reporting (tax) period in the form of interest is recognized as the difference between the amount of accumulated interest (coupon) income calculated at the end of the reporting (tax) period in accordance with the terms of issue, and the amount of accumulated interest (coupon) income calculated at the end of the previous tax period, if after the end of the previous tax period no interest payments (coupon redemptions) were made by the issuer.

If in the current reporting (tax) period interest payments (coupon redemption) were made by the issuer, then in addition to interest income calculated and accounted for in such payments (repayments) in accordance with paragraph four of this clause, interest income is taken equal to the amount accumulated interest (coupon) income calculated as of the end of the specified reporting (tax) period.

Upon the first interest payment (coupon redemption) in the reporting (tax) period, interest income is calculated as the difference between the amount of interest paid (redeemable coupon) and the amount of accumulated interest (coupon) income calculated at the end of the previous tax period. In the event of subsequent interest payments (coupon redemptions) in the reporting (tax) period, income in the form of interest is taken equal to the amount of interest paid (redeemed coupon). of this paragraph, where the amount of accumulated interest (coupon) income calculated as of the end of the reporting (tax) period is replaced in calculations by the amount of accumulated interest (coupon) income calculated as of the date of sale.

(see text in previous edition)

"Regulatory acts for an accountant", 2009, N 18

In order to save your savings, one of the possible solutions is to open a bank deposit. At the same time, it must be borne in mind that in the cases established by the Tax Code of the Russian Federation, income in the form of interest is subject to taxation. This article discusses the features of personal income tax taxation of interest income on deposits in banks.

Features of personal income tax taxation of interest income on deposits is carried out in accordance with the norms established by three articles tax code RF - Art. 214.2, paragraph 27 of Art. 217 and paragraph 2 of Art. 224.

According to paragraph 27 of Art. 217 of the Tax Code of the Russian Federation exempt from taxation income in the form of interest received by taxpayers on deposits in banks located in the territory Russian Federation, If:

• interest on ruble deposits is paid within the amounts calculated on the basis of the effective refinancing rate of the Bank of Russia increased by five percentage points during the period for which the specified interest is accrued;
• the established rate does not exceed nine percent per annum on deposits in foreign currency;
• interest on ruble deposits, which, as of the date of conclusion of the agreement or extension of the agreement, were set at an amount not exceeding the current refinancing rate of the Bank of Russia increased by five percentage points, provided that during the interest accrual period the amount of interest on the deposit did not increase and from the moment , when the interest rate on the ruble deposit exceeded the refinancing rate of the Bank of Russia, increased by 5 percentage points, no more than three years have passed.

Article 214.2 of the Tax Code of the Russian Federation provides that in relation to income in the form of interest received on deposits in banks, the tax base is determined as the excess of the amount of interest accrued in accordance with the terms of the agreement over the amount of interest calculated on ruble deposits based on the refinancing rate of the Bank of Russia , increased by five percentage points, effective during the period for which the specified interest is calculated, and for deposits in foreign currency - based on nine percent per annum.

In accordance with paragraph 2 of Art. 224 of the Tax Code of the Russian Federation in respect of interest income on deposits in banks in terms of exceeding the amounts indicated above, the tax rate is set at 35 percent.

Features of the application of new norms

Paragraph 2, paragraph 27 of Art. 217 of the Tax Code of the Russian Federation applies to bank deposit agreements, the interest on which did not exceed the refinancing rate (discount rate) of the Bank of Russia, increased by five percentage points. That is, even if during the period of the ruble deposit agreement the interest on such a deposit increased, but did not exceed the increased discount rate of the Bank of Russia during the entire period of the deposit agreement, income in the form of such interest is not subject to personal income tax.

Paragraph 3, paragraph 27 of Art. 217 of the Tax Code of the Russian Federation establishes a limit within which interest income on deposits in foreign currency is not subject to taxation.

As regards par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation, its provisions apply to those ruble deposits, the interest on which exceeds the discount rate of the Bank of Russia, increased by five percentage points. If there is such an excess, the amounts of the specified excess are not subject to taxation, subject to three conditions:

• as of the date of conclusion or extension of the loan agreement, the established interest did not exceed the discount rate of the Bank of Russia, increased by five percentage points. That is, income in the form of interest on a bank deposit, initially exceeding the increased discount rate of the Bank of Russia, is subject to taxation in accordance with Art. 214.2 of the Tax Code of the Russian Federation;
• during the term of the deposit agreement, the amount of interest on the deposit did not increase, that is, the resulting excess of interest was due not to an increase in interest on the deposit by the bank itself, but to a decrease in the discount rate of the Bank of Russia. If, during the term of the agreement, the bank increases the interest on the deposit to a level exceeding the refinancing rate increased by five percentage points, then the resulting excess amounts are subject to taxation;
• the excess of interest on the deposit over the increased discount rate of the Bank of Russia is not subject to taxation only for three years of such an excess. After three years, the amounts of such excess are subject to taxation in in due course.

Based on the provisions of paragraph 27 of Art. 217 of the Tax Code of the Russian Federation and Art. 214.2 of the Tax Code of the Russian Federation, the Ministry of Finance of Russia in its Letters, in particular in Letter No. 03-04-05-01/6 of 18.01.2008, explains the following procedure for determining the tax base for ruble deposits (we present it subject to current legislation).

As follows from the provisions of Art. 214.2 of the Tax Code of the Russian Federation, when calculating the tax base for interest income, two amounts must be taken into account - the amount of interest actually paid by the bank on the deposit and the amount calculated based on the current discount rates of the Bank of Russia, increased by five percentage points during the period for which interest paid has been calculated. If during any period the discount rate of the Bank of Russia has changed, then the new rate should be applied when calculating the tax-free amount of interest from the date of its establishment.

For foreign currency deposits, the tax base is calculated using the amount of interest calculated on the basis of nine percent per annum as the amount used to determine the excess.

The emergence of legal relations regulated by Art. 214.2 of the Tax Code of the Russian Federation and clause 27 of Art. 217 of the Tax Code of the Russian Federation, is due to the receipt of income by the taxpayer in the form of interest on the deposit. Consequently, the provisions of these norms as amended federal law dated 22.07.2008 N 158-FZ apply to income in the form of interest paid from 1 January 2009 under all deposit agreements, regardless of the date of conclusion of such agreements (Letter of the Ministry of Finance of Russia dated 20.10.2008 N 03-04-06-01 / 310), and also regardless of the fact that the period for calculating interest on such deposits began in 2008 (Letter of the Ministry of Finance of Russia dated 02.03.

"percentage point"

The term "percentage point", used in the Federal Law of July 22, 2008 N 158-FZ, is not established by the current legislation. However, for analytical purposes, the term "percentage point" is a unit used to compare values ​​expressed as a percentage. So, for example, if during the period for which interest is accrued on a bank deposit, the refinancing rate of the Bank of Russia is 12 percent per annum, the amount of interest with which it is necessary to compare income received in the form of interest on a deposit in order to determine the tax base for personal income tax, should be calculated on the basis of 17 percent per annum.

Subparagraph 1 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, it is determined that when receiving income in cash, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer's bank accounts or, on his behalf, to the accounts of third parties. In the case of capitalization of accrued interest on deposits in a bank, the dates of actual receipt of income will be the dates of adding income to the amount of the taxpayer's deposit, that is, the tax base for income in the form of interest on bank deposits is determined for the period between the dates of actual payment (capitalization) of interest.

In other words, since the date of actual receipt of income in the form of interest on a bank deposit will be the date of capitalization (payment) of interest (the date the income is added to the amount of the taxpayer's deposit), the obligation to calculate, withhold and transfer the amount of personal income tax to budget system The Russian Federation will arise from the bank on each date of interest capitalization.

Accordingly, the provisions of par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation, the condition of not increasing the interest rate on the deposit during the interest accrual period is also established for the corresponding periods between the dates of the actual payment (capitalization) of interest.

In the event of an increase in the amount of interest on a deposit from the moment of their previous accrual, income in the form of accrued interest is subject to taxation in accordance with the established procedure. If in any period between the dates of the actual payment (capitalization) of interest, the interest rate on the deposit was increased, the tax base for such previous periods is not recalculated (see Letter of the Ministry of Finance of Russia dated 11.07.2008 N 03-04-06-01 / 193 ).

Taking into account that when determining the date of receipt of interest income, the date of adding interest to the amount of the payer's deposit (i.e., the date of their capitalization) matters, let's consider an example of a deposit agreement concluded in 2007. Let's consider two cases - capitalization of interest on the deposit is carried out monthly , or at a time, interest is added to the deposit amount on the day the deposit is returned in 2009.

Personal income tax with monthly capitalization

If the accrued interest is monthly added to the amount of the deposit, increasing it, the taxation of the income received is made on the basis of the following.

Taxation of income from a bank deposit received in 2007 is carried out in accordance with the norms of clause 27 of Art. 217 of the Tax Code of the Russian Federation as amended, which was in force on the respective dates of receipt of income in 2007 and provided for exemption from taxation of interest paid within the amounts calculated based on the current refinancing rate of the Bank of Russia during the period for which the specified interest was accrued.

When calculating the tax base for income in the form of interest added to the deposit amount in 2008, the provisions of Art. 214.2 of the Tax Code of the Russian Federation, introduced by the Federal Law of July 24, 2007 N 216-FZ. According to this provision, as amended in 2008, in respect of income in the form of interest received on this deposit, the tax base is determined as the excess of the amount of interest accrued in accordance with the terms of the agreement over the amount of interest calculated on ruble deposits based on the rates refinancing of the Bank of Russia, valid during the period for which the specified interest is accrued.

From January 1, 2009 Art. 214.2 of the Tax Code of the Russian Federation and clause 27 of Art. 217 of the Tax Code of the Russian Federation are valid as amended by the Federal Law of July 22, 2008 N 158-FZ. This wording provides for exemption from taxation of interest paid on ruble deposits within the amounts calculated on the basis of the refinancing rate of the Bank of Russia increased by five percentage points.

Personal income tax on payment of interest at the end of the term of the deposit

Let's consider a different situation - interest on the deposit is paid at the end of the term of the contract (in 2009) without capitalization during the term of the contract. At the same time, as of the date of conclusion of the bank deposit agreement, the interest rate specified in the agreement exceeded the refinancing rate of the Bank of Russia, increased by five percentage points.

When calculating the tax base for income in the form of interest on a deposit received from January 1, 2009, the provisions of Art. 214.2 of the Tax Code of the Russian Federation as amended by Federal Law No. 158-FZ of July 22, 2008, regardless of the fact that the period for calculating these interest began in 2007. In this case, according to the Ministry of Finance of Russia, the amount of refinancing rates of the Bank of Russia valid during the period interest accrual (from the date of its opening), and the amount of interest on this deposit (see Letters of the Ministry of Finance of Russia dated September 23, 2008 N 03-04-05-01 / 355, dated June 15, 2007 N 03-04-06-01 / 188 ).

Example 1. The bank deposit agreement, concluded on January 15, 2009, provides that if the depositor does not demand the return of the deposit within a certain period of time (one year), the agreement is extended for new term. The interest rate on this deposit as of the date of its conclusion did not exceed the current rate of the Bank of Russia, increased by five percentage points, and the interest rate on the deposit did not increase during the interest accrual period. Does the three-year period required for exemption from taxation of interest income include the duration of the extended contract?

Taxpayers' income in the form of interest on a deposit, the amount of which exceeds the refinancing rate of the Bank of Russia increased by five percentage points, under such circumstances, is not subject to taxation for three years from the date of the above excess (until January 15, 2012). At the same time, for the purposes of calculating the tax base for personal income tax, the entire period of the deposit, starting on January 15, 2009, is used, regardless of the number of renewals of the contract.

Example 2. The bank deposit agreement, concluded on February 2, 2009 for a period up to August 9, 2009, provides that when placing a deposit of funds in the amount of less than 100,000 rubles. The interest rate on the deposit is 13 percent per annum. Capitalization occurs monthly. If the depositor increases the deposit amount by more than 100,000 rubles. the rate on the deposit will increase and will be 18 percent per annum. The initial amount of funds attracted to the deposit is 90,000 rubles. (the interest rate is 13 percent per annum), on May 2, 2009 the client increases this amount to 110,000 rubles and the interest rate is 18 percent per annum.

The condition for increasing the interest rate on the deposit with an increase in the deposit amount is established in the deposit agreement, i.e. the change in the interest rate on the deposit occurs in accordance with the terms of the agreement, and is not made by the bank itself.

In this case, in relation to the interest received on the deposit, the amount of which exceeds the amount calculated based on the current refinancing rate of the Bank of Russia, increased by five percentage points, the norm of par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation.

Comparing the amount of interest accrued on the deposit and the amount of interest calculated on the basis of the refinancing rates of the Bank of Russia increased by five percentage points, effective for the period of interest accrual, we calculate the interest income on this deposit received from May 2, 2009 to August 9, 2009 g., according to the formula:

Dp = V x P% x D / 365 x 100,

where V is the amount of the deposit;

P - interest rate;

D is the number of days for which interest is calculated.

For the period from 02.05.2009 to 09.08.2009 the refinancing rate of the Bank of Russia was:

from 05/02/2009 to 05/13/2009 - 12.5% ​​per annum (12 days);

from 05/14/2009 to 06/04/2009 - 12% per annum (22 days);

from 06/05/2009 to 07/12/2009 - 11.5% per annum (38 days);

from 07/13/2009 to 08/09/2009 - 11% per annum (28 days).

The total number of days for which interest is accrued is 100 days.

Interest income on deposits for specified period will be:

110,000 x 18% x 100 / 365 x 100% = 5424.66 rubles

Interest amounts calculated based on the refinancing rates of the Bank of Russia increased by five percentage points:

from 05/02/2009 to 05/13/2009: 110,000 x 17.5% x 12 / 365 x 100% = 632.88 rubles;

from 05/14/2009 to 06/04/2009: 110,000 x 17% x 22: 365 x 100% = 1127.12 rubles;

from 06/05/2009 to 07/12/2009: 110,000 x 16.5% x 38: 365 x 100% = 1889.59 rubles;

from 07/13/2009 to 08/09/2009: 110,000 x 16% x 28: 365 x 100% = 1350.14 rubles.

Total 4999.73 rubles.

Thus, the interest income subject to personal income tax, received for 100 days of the deposit agreement, is 424.93 rubles. (5424.66 - 4999.73).

Example 3. The trustee deposited client funds - individuals under management to a term bank deposit. Do the provisions of paragraph 27 of Art. 217 of the Tax Code of the Russian Federation on income of individuals in the form of interest on a bank deposit, if the agreement with the bank is concluded not by the individual himself, but by the trustee?

Paragraph 1 of Art. 1012 Civil Code The Russian Federation provides that the transfer of property to trust management does not entail the transfer of ownership of it to the trustee. In accordance with paragraph 3 of this article of the Civil Code of the Russian Federation, transactions with property transferred to trust management are made by the trustee on his own behalf, indicating that he acts as such a manager.

That is, it does not matter that the bank deposit agreement is concluded by a trustee, the norms of Art. 214.2 of the Tax Code of the Russian Federation and clause 27 of Art. 217 of the Tax Code of the Russian Federation.

Example 4. Initially, the interest rate on the deposit is 20 percent per annum. What to do if the bank first significantly lowers the interest rate on the deposit to 10 percent per annum, and then raises it to 18 percent per annum, which is higher than the refinancing rate of the Bank of Russia, increased by five percentage points, but at the same time even an increased deposit rate (18 percent per annum) does not exceed the originally established (20 percent per annum)?

It does not matter that the increased rate on the deposit is still lower than the originally established one. The provisions of par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation apply to bank deposit agreements, the amount of interest on which has not increased from the date of conclusion of the agreement during the entire period of its validity. To this contribution, the provisions of par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation are not applicable, and interest income on such a deposit, defined as the difference between the amount of interest accrued in accordance with the terms of the agreement, and the amount of interest calculated on the basis of the refinancing rate of the Bank of Russia in force during the interest accrual period, is subject to taxation.

Example 5. What is the procedure for taxation if income in the form of interest on ruble deposits or deposits in foreign currency is paid to an individual who is not a tax resident of the Russian Federation?

In such a situation, it must be borne in mind that the provisions of Art. 217 of the Tax Code of the Russian Federation apply to income received by all taxpayers, both those who are and those who are not tax residents of the Russian Federation. With regard to the application of Art. 217 of the Tax Code of the Russian Federation to income received by an individual, the tax status of this person does not matter.

That is, if a bank pays to an individual who is not a tax resident of the Russian Federation interest on a deposit in foreign currency, the rate of which does not exceed nine percent per annum, or interest on a ruble deposit within the refinancing rate of the Bank of Russia increased by five percentage points, the amount interest income is not taxable.

With regard to all types of income received by individuals who are not tax residents of the Russian Federation (except income in the form of dividends), clause 3 of Art. 224 of the Tax Code of the Russian Federation, the personal income tax rate is set at 30 percent.

Thus, income in the form of interest on bank deposits received by individuals who are not tax residents of the Russian Federation is subject to taxation at a rate of 30 percent in excess of the amounts established by par. 2 and 3 paragraph 27 of Art. 217 of the Tax Code of the Russian Federation. In doing so, it is necessary to bear in mind the provisions of par. 4 p. 27 Art. 217 of the Tax Code of the Russian Federation, applicable to ruble deposits.

This conclusion is contained in the Letter of the Ministry of Finance of Russia dated April 22, 2008 N 03-04-06-01/99.

Example 6. The Bank entered into a bank account agreement with an individual not recognized as a tax resident of the Russian Federation. Are incomes in the form of interest accrued on the balance of funds in such a bank account subject to personal income tax?

The conclusion is that the effect of the norm of paragraph 27 of Art. 217 of the Tax Code of the Russian Federation also applies to income in the form of interest accrued by the bank on the balance of funds on the taxpayer's accounts opened in accordance with bank account agreements, is contained in a number of Letters of the Ministry of Finance of Russia, for example, in Letters dated 12.10.2005 N 03-05- 01-03/105, dated 05.10.2005 N 03-05-01-04/288.

As already mentioned, the provisions of paragraph 27 of Art. 217 of the Tax Code of the Russian Federation apply to income received by taxpayers, regardless of whether or not they have the status of a tax resident of the Russian Federation.

Thus, the income of an individual who is not recognized as a tax resident in accordance with the provisions of Art. 207 of the Tax Code of the Russian Federation, in the form of interest accrued by the bank on the balance of funds in the account opened in accordance with the bank account agreement, are exempt from personal income tax, subject to the restrictions established by paragraph 27 of Art. 217 of the Tax Code of the Russian Federation (see Letter of the Ministry of Finance of Russia dated February 11, 2009 N 03-04-06-01 / 24).

Example 7. An individual has opened a deposit in the bank in precious metal. Are the interest paid on this deposit subject to taxation, given that the deposit was made in precious metal, and not in cash?

Art. 214.2 of the Tax Code of the Russian Federation and clause 27 of Art. 217 of the Tax Code of the Russian Federation provides for a special procedure for taxing interest on deposits in banks only for cash deposits in rubles or in foreign currency.

A precious metal deposit is not a cash deposit, the interest on which is subject to taxation in accordance with Art. 214.2 of the Tax Code of the Russian Federation in compliance with the conditions established by paragraph 27 of Art. 217 of the Tax Code of the Russian Federation. That is, interest paid under an agreement on opening and servicing an urgent depersonalized metal account in precious metal is subject to personal income tax in full (see Letter of the Ministry of Finance of Russia dated February 20, 2007 N 03-04-06-01 / 43).

On informing depositors about the amount of personal income tax

With regard to the obligation of banks to inform their customers about their income in the form of interest on a deposit subject to personal income tax, one can note the Decree of the Federal Antimonopoly Service of the West Siberian District dated November 20, 2007 N F04-8000 / 2007 (40262-A75-6). In its decision, the court concluded that the legislation of the Russian Federation does not oblige banks to inform depositors in advertisements about the amount, procedure and terms for paying personal income tax when receiving income in the form of interest on deposits. At the same time, the court indicated that the bank deposit agreement should contain information on the withholding of personal income tax from interest on the deposit.

Due to the fact that the procedure for taxation, defined by Art. 214.2 of the Tax Code of the Russian Federation and clause 27 of Art. 217 of the Tax Code of the Russian Federation as amended by Federal Law No. 216-FZ of July 24, 2007, is applicable from January 1, 2008, and this Federal Law provides for the extension of the provisions of these norms to legal relations that arose from January 1, 2007, banks had a number of questions regarding the return of excessively withheld personal income tax from interest income received in 2007.

As indicated in a number of Letters of the Ministry of Finance of Russia, for example, in Letter N 03-04-06-01 / 61 dated March 18, 2008, the return to the taxpayer of the amount of tax withheld by the tax agent from January 1, 2007 from income in the form of interest on the deposit, the amount of which exceeded the reduced refinancing rate of the Bank of Russia, can be carried out at the end of the tax period by the tax authority upon a written application of the taxpayer upon submission of tax return for personal income tax for 2007

Later, the Ministry of Finance of Russia clarified its position regarding the possibility of returning personal income tax amounts excessively withheld from interest income on deposits. In its Letter N 03-04-06-01/272 dated September 17, 2008, the Ministry of Finance of Russia notes that the amount of tax withheld by a tax agent in 2007 from income in the form of interest on a deposit, the amount of which exceeded the reduced refinancing rate of the Bank of Russia, after the entry into force of the provisions of the Federal Law of July 24, 2007 N 216-FZ, providing for exemption from taxation of such income, are recognized as excessively withheld and paid in the sense of Art. Art. 78 and 231 of the Tax Code of the Russian Federation.

Despite the fact that paragraph 1 of Art. 231 of the Tax Code of the Russian Federation establishes the obligation tax agent on the return of tax amounts excessively withheld from the taxpayer's income, Art. 231 of the Tax Code of the Russian Federation, the terms and procedure for offsetting or returning by a tax agent the amounts of excessively withheld tax are not established. Therefore, taxpayers at the end of the tax period have the right to apply to tax authority in accordance with the provisions of Art. 78 of the Tax Code of the Russian Federation for the return of these amounts of personal income tax.

T.N. Tyunina

Chief specialist-expert

Yu.V. Kapanina, certified tax consultant

Credits and loans: "profitable" interest accounting

How to take into account income and expenses when issuing / receiving loans

Companies do not always have enough own funds to conduct activities. Sometimes you have to borrow money from a bank, a founder or another company. And how, in this case, to take into account the debt obligations incurred by both parties to the transaction when calculating income tax, you will learn from our article (we will consider accounting for companies using OSNO).

Debt obligations are understood as loans, including commodity and commercial, loans or other borrowings, regardless of the method of their execution (for example, bills, bonds) paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation. In what follows, we will refer to all types of debt obligations as loans.

How to account for "profitable" income and expenses

For loans issued or received, income and expenses will not be the loan amount itself, but the interest due to the lender sub. 10 p. 1 art. 251, paragraph 12 of Art. 270, paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation.

At the lender. Interest received is included in non-operating income subject to income tax. paragraph 6 of Art. 250 Tax Code of the Russian Federation. If the term of the loan agreement falls on more than one reporting (tax) period, then income in the form of interest is taken into account on the last day of each month, regardless of the date or terms of their payment provided for by the agreement, as well as on the date of termination of such an agreement (loan repayment and ) paragraph 6 of Art. 271, para. 3 p. 4 art. 328 Tax Code of the Russian Federation.

Until January 1, 2014, in a situation where, under the terms of the agreement, interest was accrued and paid at a time at the end of the loan agreement, the lender had disputes about the moment of inclusion of interest in non-operating income. Judges in such disputes took the side of the taxpayers. They believed that the interest on the loan should be taken into account in income in the period of their receipt, established in the contract. Determination of the Supreme Arbitration Court dated January 15, 2014 No. VAC-19281/13; Decrees of the FAS Central Organ of August 01, 2013 No. A68-8200 / 2012; FAS PO dated November 19, 2013 No. А57-1470/2013.

At the borrower. Similar provisions apply to expenses. Thus, expenses in the form of interest (including interest on loans raised for the acquisition (creation) of fixed assets) are taken into account by the borrower when calculating income tax in non-operating expenses on the last day of each month during which the company used borrowed money, as well as on the maturity date loan a sub. 2 p. 1 art. 265, paragraph 8 of Art. 272 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 10.03.2015 No. 03-03-10/12339.

That is, it doesn’t matter how the contract specifies the terms for paying interest, they need to be recognized in tax accounting at the end of each month.

And the interest is calculated like this paragraph 4 of Art. 328 Tax Code of the Russian Federation:

Example. Calculation of the amount of interest recognized in income/expenses

/ condition / The loan agreement was concluded on August 10, 2015 (the money was transferred to the borrower on the same day). Loan amount - 1,500,000 rubles. Under the terms of the agreement, interest on the loan is accrued at a rate of 16% per annum from the day following the day the loan is granted, until the day the loan is repaid, inclusive, and is paid on the 10th day of each month according to the payment schedule. So, the borrower needs to pay 20,383.56 rubles on September 10.

/ solution / Since of the interest payable on 10.09.2015, only part of the amount is due in August, it is necessary to calculate the amount of interest for August. In August, the number of days for using the loan is 21 (31 days - 10 days). Then the amount of interest that must be taken into account in income / expenses on August 31 will be equal to:

RUB 1,500,000 x 16% / 365 days x 21 days \u003d 13,808.22 rubles.

What size to consider

Income/expenses include interest calculated on the basis of the actual interest rate specified in the agreement. paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation.

ATTENTION

Check if your accounting policy interest rate rules. Indeed, the presence of such a condition can lead to disputes with tax authorities.

This procedure applies to contracts signed both in 2015 and earlier, but only for those interest that accrue from 2015. Letters of the Ministry of Finance dated January 13, 2015 No. 03-03-06/1/69460, dated May 14, 2015 No. 03-03-06/2/27735

Thus, a very pleasant amendment for the majority of companies has been introduced into the Tax Code - the rationing of interest has been canceled.

Although, as with any rule, there are exceptions here too. special order provided for the recognition of interest on controlled transactions and transactions with affiliated foreign companies (in relation to controlled debt) paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation. In these cases, it is not always possible to include in the costs the entire amount of interest accrued under the agreement. Yes, and with income, not everything is simple.

Controlled transactions

Transactions will be recognized as controlled when two conditions are met:

• they must be conducted between interdependent persons. The Tax Code of the Russian Federation lists cases when persons are recognized as interdependent and paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation. For example, organizations will be considered as such if the share of participation of one company in another is more than 25%. Or several organizations have the same participant and his share in each company is more than 25%;
• the amount of income from such transactions in calendar year exceeds a certain cost limit Art. 105.14 of the Tax Code of the Russian Federation. For example, for organizations - residents of the Russian Federation, the amount of income from their transactions (revenues from all transactions with one person are summed up) should exceed 1 billion rubles. And when determining the limit, only taxable incomes are taken into account. paragraph 9 of Art. 105.14, paragraph 1 of Art. 248 Tax Code of the Russian Federation. This means that when issuing a loan, it is necessary to determine whether the threshold is exceeded or not by the amount of interest due to the lender.

Admittedly, there are exceptions here as well. There are transactions that are not recognized as controlled, regardless of whether they satisfy the above conditions. paragraph 4 of Art. 105.14 of the Tax Code of the Russian Federation. For example, transactions between members of the same consolidated group of taxpayers will not be considered controlled.

If suddenly your transactions (including the provision of a loan) fall under the category of controlled, then the interest is accounted for as follows.

At the lender. Income is interest calculated on the basis of the actual rate, determined by the treaty loan if this rate exceeds the minimum value of the limit range pp. 1.1, 1.2 st. 269 ​​of the Tax Code of the Russian Federation.

At the borrower. The entire amount of interest can be included in expenses based on the actual rate, provided that this rate is less than the maximum value of the limit range pp. 1.1, 1.2 st. 269 ​​of the Tax Code of the Russian Federation.

If the actual rate specified in the loan/credit agreement goes beyond the limits of the range of limit values, then the income/expense is taken into account based on the market rate and clause 1.1 of Art. 269 ​​of the Tax Code of the Russian Federation.

And the limit value intervals are set as follows clause 1.2 of Art. 269 ​​of the Tax Code of the Russian Federation.

* The key rate from 03.08.2015 is 11%.

** The refinancing rate has not changed since September 14, 2012. Its size is 8.25%.

In this case, the Central Bank rate (LIBOR, EURIBOR, SHIBOR) is taken clause 1.3 of Art. 269 ​​of the Tax Code of the Russian Federation:

• <или>on the date of actual receipt of money g Letter of the Ministry of Finance of April 15, 2013 No. 03-03-06/1/12502 if the agreement provides for a fixed interest rate (it does not change during the entire term of the agreement). If the loan agreement was concluded before the introduction of the key rate by the Bank of Russia (before September 13, 2013), then to calculate the interest limits, you need to use the refinancing rate that was in effect on the date of conclusion of the agreement a Letters of the Ministry of Finance dated June 11, 2015 No. 03-03-RZ / 33795, dated June 8, 2015 No. 03-03-06 / 1/33157;
• <или>on the date of recognition of income/expense under other terms of the contract.

Example. Determination of the amount of interest taken into account in income and expenses when calculating income tax

/ condition / LLC "Zaimoravets" provided a loan (the money was transferred on 07/01/2015) for a period of 1 year to the interdependent LLC "Borrower" in the amount of 50,000,000 rubles. at 7% per annum. The interest rate does not change during the term of the contract. Suppose that transactions between these companies are recognized as controlled in accordance with paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation.

/ solution / Since the interest rate under the agreement is fixed, the key rate of the Central Bank effective on the date of attraction of funds should be applied to calculate interest. In our case, it is equal to 11.5%.

On July 31, 2015, the lender must recognize income in the form of interest received. To do this, he needs to compare the actual rate with the minimum value of the limit value interval. In 2015, this minimum value is equal to 0% of the key rate of the Central Bank. Since 7% > 0% (11.5% x 0), then interest is recognized in income based on the actual rate of 7% in the amount of 297,260.27 rubles. (50,000,000 rubles x 7% / 365 days x 31 days in July). During 2015, the amount of interest taken into account will change only due to the number of days in the calendar month of using the borrowed money.

But in 2016, the minimum value of the range of limit values ​​will already be 75% of the key rate, that is, the actual rate should be compared with the value of 8.625% (11.5% x 0.75). In this case 7% 8.625%. This means that the actual rate no longer falls within the established limits and the income will have to be calculated based on the market rate. Probably, the tax authorities will consider as market rates those that are included in the range of limit values ​​(above the minimum and below the maximum) Information of the Federal Tax Service "On the entry into force from January 1, 2015 of new rules for transactions with debt obligations". Let's say the company has determined the market rate - 8.64%. Then for January 2016 the income will be equal to 365,901.64 rubles. (50,000,000 rubles x 8.64% / 366 days x 31 days in January).

For the borrower, under such terms of the contract, the expenses include the entire amount of accrued interest based on the actual rate of 7% both in 2015 and 2016. Since the maximum limit value will be equal to:

• in 2015 - 20.7% (11.5% x 1.8);
• in 2016 - 14.375% (11.5% x 1.25), -

therefore, the condition 7% is satisfied maximum value.

Example. Determining the amount of interest recognized in tax accounting at a different interest rate

/ condition / Let's use the condition of the previous example, but change the loan rate - 16%.

/ solution / The lender's income should be taken into account based on the actual rate of 16%, as it is in 2015 and 2016. will be within the limits.

To calculate the cost of the loan, the borrower should compare the actual rate with the maximum value of the established limit range. In 2015, it is equal to 20.7% (11.5% x 1.8), respectively, the actual rate of 16% will be lower. This means that the costs can be taken into account in full, based on the rate of 16%. In 2016, the maximum value of the interval of limiting boundaries is 14.375% (11.5% x 1.25). 16% exceeds this value. Thus, it will not be possible to include the entire amount of accrued interest in expenses.

controlled debt

As a rule, it arises in relations with foreign organizations. Suppose a company has outstanding debt on a debt obligation:

• <или>before a foreign organization, directly or indirectly about pp. 2, 3 art. 105.2 of the Tax Code of the Russian Federation owning more than 20% of its authorized (share) capital (fund);
• <или>to a Russian organization recognized as an affiliate of the above foreign organization. For example, an affiliate of a legal entity (in our case, a foreign organization) is an organization (in our case, a Russian company), in which it entity has the right to dispose of more than 20% of the total number of votes attributable to voting shares or contributions constituting the authorized or share capital, shares of this legal entity Art. 4 Law of the RSFSR dated March 22, 1991 No. 948-1;
• <или>in respect of which such an affiliate and (or) directly this foreign organization acts as a surety, guarantor or otherwise undertakes to ensure the performance of the company's debt obligation.

Then such debt is recognized as controlled. paragraph 2 of Art. 269 ​​of the Tax Code of the Russian Federation.

At the lender. The income of the Russian controlled debt lender will be the entire amount of interest received in paragraph 6 of Art. 250 of the Tax Code of the Russian Federation; ,.

At the borrower. To calculate the amount of interest (both on foreign currency and ruble loans) taken into account when calculating income tax, the borrowing company needs to do this.

Determine the amount of equity on the last day of the reporting (tax) period. It can be calculated using the formula e par. 1, 5 p. 2 art. 269 ​​of the Tax Code of the Russian Federation:

* These figures are taken from financial statements on the last day of the reporting (tax) period.

** Debt on contributions to the Pension Fund of the Russian Federation, the FSS of the Russian Federation and the FFOMS does not apply to debt on taxes and collections of m Letter of the Ministry of Finance dated 07.03.2013 No. 03-03-06/1/6908.

If the amount of equity turns out to be negative or equal to zero, then the interest on the loan is generally not taken into account as an expense when calculating income tax Letters of the Ministry of Finance dated 06/02/2015 No. 03-08-05 / 31748, dated 05/30/2011 No. 03-03-06 / 1/319 (p. 1).

When equity > 0

If the equity value is positive, then proceed as follows.

STEP 1. Compare the amount of controlled debt on the last day of the reporting period with the amount of equity:

• <если>controlled debt does not exceed the amount of equity multiplied by a factor of 3 (for companies engaged exclusively in leasing - by a factor of 12.5), then the above described general order. That is, interest is taken into account in expenses in full on the last day of each month. paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 11.01.2012 No. 03-03-06/1/2;
• <если>the amount of debt is more than 3 times (for leasing companies - more than 12.5 times) exceeds equity, then the so-called thin capitalization rule must be applied to calculate interest pp. 2-4 tbsp. 269 ​​of the Tax Code of the Russian Federation. In this case, proceed to the next step.

STEP 2. Calculate on the last day of each reporting (tax) period the maximum amount of interest recognized in expenses on controlled debt, according to the formula par. 3 p. 2 art. 269 ​​of the Tax Code of the Russian Federation:

In this case, the capitalization ratio is considered as par. 4 p. 2 art. 269 ​​of the Tax Code of the Russian Federation:

* The coefficient must be calculated separately for each creditor. If there are several debts in relation to the same creditor (under several agreements), then they must be summarized and considered in aggregate and Letters of the Ministry of Finance dated January 27, 2015 No. 03-03-06 / 1/2538, dated August 27, 2012 No. 03-03-06 / 1/433; Decree of the FAS MO dated January 17, 2014 No. F05-16745 / 2013.

Please note that controlled debt interest limits cannot be considered a cumulative total. According to the Ministry of Finance, with which, by the way, SAC agrees, interest expenses on controlled debt should be determined discretely. Letter of the Ministry of Finance dated May 24, 2012 No. 03-03-06 / 1/271; Resolution of the Presidium of the Supreme Arbitration Court dated September 17, 2013 No. 3715/13. This means that each time the calculation includes interest accrued only for the last quarter, and interest accrued in previous quarters of the year is not taken into account. And there is no need to recalculate previously recorded interest expenses, for example, when the capitalization ratio changes in the next quarter compared to the previous one. This rule may soon appear in the Tax Code of the Russian Federation.

STEP 3. Compare the amount of interest actually accrued with the limit amount. If, according to the results of the comparison, the amount of actually accrued interest turns out to be less than the limit value, then interest in full is taken into account in expenses. If more, then only the maximum amount of interest can be included in the costs.

The tax authorities explained why the rules were introduced to limit the interest taken into account for taxation on controlled debt. This was done in order to avoid tax abuses in the case of a hidden distribution of dividends under the guise of interest payments between affiliates and Letter of the Federal Tax Service No. GD-4-3/10807@ dated June 22, 2015. Indeed, in fact, the issuance of a loan to a company in an amount significantly exceeding its own capital can be regarded as an investment by a participant in its authorized capital for which he can receive dividends.

What happens to the unexpended interest?

A positive difference between actual accrued and marginal interest that is not included in "earnings" expenses is treated as if it were a dividend paid to a controlled debt foreign entity and should be subject to income tax. By general rule when paying dividends to a foreign organization, a tax rate of 15% is applied sub. 3 p. 3 art. 284 Tax Code of the Russian Federation. At the same time, it must be remembered that an international treaty may establish different tax rates from dividends than those provided for by the Tax Code of the Russian Federation. Then you need to apply the rules international treaty A paragraph 1 of Art. 7 Tax Code of the Russian Federation.

Also, all interest on the loan that is not taken into account in expenses with negative equity will be considered as dividends paid. Letter of the Ministry of Finance dated 02.06.2015 No. 03-08-05/31748.

If a loan agreement is concluded between two Russian companies, then when paying a positive difference between the amount of accrued interest and the amount of marginal interest, the borrower does not withhold tax on dividends Letters of the Ministry of Finance dated May 14, 2015 No. 03-08-05 / 27557, dated March 6, 2014 No. 03-08-05 / 9669.

Concessions for foreign currency loans

I would also like to note that for debt obligations denominated in foreign currency and arising before October 1, 2014, legislators have provided for certain features in determining the maximum amount of interest taken into account in the period from July 1, 2014 to December 31, 2015. Part 1 Art. 2 Law of March 8, 2015 No. 32-FZ

Firstly, the amount of controlled debt is determined in rubles at the exchange rate of the Central Bank of the Russian Federation as of the last reporting date of the reporting (tax) period, but not exceeding the exchange rate of the Central Bank of the Russian Federation as of July 1, 2014 for the respective currency. That is, the limit values ​​of exchange rates for converting the amount of controlled debt into rubles are fixed.

Secondly, the amount of equity is calculated without taking into account positive (negative) exchange rate differences from the revaluation of foreign exchange claims (liabilities) that arose from July 1, 2014 to the date for which the capitalization ratio is determined, due to changes in the exchange rates established by the Central Bank of the Russian Federation.

Borrowers need to remember one more important circumstance. With each payment of interest income to a foreign lender (if a foreign company does not operate in the Russian Federation through a permanent representative office), the borrower, as a tax agent, must calculate, withhold from income and pay income tax to the budget paragraph 1 of Art. 310, sub. 3 p. 1 art. 309, paragraph 2 of Art. 287 Tax Code of the Russian Federation. For interest, the rate of 20% is applied, unless other rates are provided for by an international agreement. sub. 1 p. 2 art. 284, paragraph 1 of Art. 7 Tax Code of the Russian Federation. After all, if this is not done, then the inspectors can recover from the tax agent the amount of tax that he did not withhold from the foreign organization when paying income, and penalties paragraph 2 of the Resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57.

non-operating income

Income from equity participation in the activities of other enterprises is attributed for the purposes of calculating income tax:

- non-operating income

W

Debt to the budget for VAT is reflected in the credit of the account:

- 68 "Calculations for taxes and fees"

Legislature subject of the Russian Federation for the calculation of corporate property tax:

- has the right not to establish reporting periods for this tax

What revenues form the main revenue part of the budget?:

- tax revenues;

What is the source of corporate property tax?

- profit from the ordinary activities of the enterprise;

Land tax payable from land plots belonging to the taxpayer:

Answer: ownership

AND

Do tax authorities have the right to suspend transactions of taxpayers on bank accounts?:

- yes, for a period until the decision is canceled by the tax authority;

Do tax officials have the right to inspect production, storage and retail premises owned by a taxpayer?:

They have the right to switch to a simplified taxation system:

- organizations regardless of the legal form and individual entrepreneurs

Individual entrepreneurs do not pay as part of the UST payments:

- to the Fund social insurance

Individual entrepreneur constantly sells goods to customers at a price 30% less than the market price for a similar type of product. In this case, the tax authority:

(?) An individual entrepreneur constantly sells goods for 100 rubles. for a unit. The buyer of the goods is an LLC in which this entrepreneur is the sole founder and director. In this case, the tax authority:

Answer: the right to calculate taxes for an individual entrepreneur, using the market price of an identical product for calculation

Sole proprietor using common system taxation, purchased goods for 59,000 rubles. (including VAT - 9,000 rubles), and in the same year he sold it for 118,000 (including VAT - 18,000 rubles). The entrepreneur did not receive other income subject to personal income tax; only professional ones apply. tax deductions. Personal income tax at the end of the year is payable in the amount of:
6500

An individual entrepreneur purchased flour for 110 rubles. (including VAT at a rate of 10% - 10 rubles) and electricity for 118 rubles. (including VAT at a rate of 18% - 18 rubles), made bakery products and sold them in the same quarter for 253 rubles. (including VAT at a rate of 10% - 23 rubles). The entrepreneur did not carry out other transactions related to VAT, the conditions for applying deductions are met. The amount of VAT at the end of the quarter will be:

Answer: 5 rubles to be reimbursed from the budget

Based on the regulatory definition, a fee is a fee:

the payment of which is one of the conditions for the performance of legally significant actions against the payer

Based on paragraph 1 of Art. 193 of the Tax Code of the Russian Federation, the excise tax rate for vodka for 2013 is set at 400 rubles. per 1 liter of anhydrous ethyl alcohol. The strength of vodka is 40%. What amount of excise is to be included by the manufacturer in the price of a 0.5 liter bottle of vodka?

- 80 rub.

TO

What tax sanction is applied for gross violation by the organization of the rules for accounting for income and expenses?:

-fine in the amount of 5,000 rubles; 10,000

Penalty of 20% of the unpaid tax;

fine for officials enterprises in the amount of 2 to 5 minimum wages.

What tax sanction is applied for late payment of VAT?:

- penalties in the amount of 1/300 of the Central Bank refinancing rate for each day of delay.

What types of activities are not considered sales in accordance with Article 39 of the Tax Code of the Russian Federation?:

- carrying out operations related to the circulation of Russian or foreign currency;

What types of income of an individual are not subject to personal income tax:

- state pension;

- Scholarships for students

What types of food products are subject to VAT at a rate of 18%?:

Margarine;

- butter; (butter - dairy products - 10%)

- sausage "Amateur". (Amateur sausage - boiled - 10%)