Компания "Закон и инвестиции"

The TABLE: «the Analysis of changes of the legislation in the field of book keeping»

The TABLE: «the Analysis of changes of the legislation under the tax to property of the organisations»

That has changed

Since January, 1st, 2010

Till January, 1st, 2010

The tax to property of the organisations

Privileges at the taxation

Subitem 2 of item 4 of item 374 the Tax Code of the Russian Federation

Change is brought by the Federal law from 11/28/2009 № the 283-Federal Law

The property belonging on the right of an operational administration to federal enforcement authorities in which it is legislatively provided military and (or) the service equal to it, used by these bodies for needs of defence, a civil defence, safety and law and order protection in the Russian Federation is not taxed

The property belonging on the right of economic conducting or an operational administration to federal enforcement authorities in which it is legislatively provided military and (or) the service equal to it, used by these bodies for needs of defence, a civil defence, safety and law and order protection in the Russian Federation is not taxed

Property in which relation it is necessary to define separately tax base and to count the tax (advance payments under the tax)

Item 376 item 1, item 382 item 3 the Tax Code of the Russian Federation

Change is brought by the Federal law from 11/28/2009 № the 284-Federal Law

The point is added by the position establishing necessity in addition to define base and to count the tax concerning the property which is a part of Uniform system of gas supply

Is it Apart defined tax base and pays the tax in respect of:

- a property, taxed on site of the organizations (the place of the production on account in tax organ constant representation to foreign organization);

- a property of each isolated subdivision to organizations, having separate balance;

- a real estate, located outside of place of the finding to organizations (the isolated subdivisions, having separate balance);

- a property, taxed on miscellaneous rate

Order of the payment of the tax (advance payments)

point 3 articles 383 Tax Codes to Russian Federation

Change is contributed by Federal law from 28.11.2009 № 284-Federal Law

Point is complemented by position, according to which tax is paid with provision for particularities of the calculus and payment of the tax in respect of property, being included in United system of gas supply

The Tax is paid in budget on site of the Russian organization.

Herewith, it is necessary to take into account particularities of his payment on site of the isolated subdivisions, as well as on place of the finding of each object to premises, located outside of place of the finding to organizations or her isolated subdivisions

Particularities of the calculus and payment of the tax in respect of property, being included in United system of gas supply

article 385.2 Tax Code to Russian Federation

article is added by Federal law from 28.11.2009 № 284-Federal Law

The Tax (the advance payments) is numbered coming from tax base, determined on subject of the Russian Federation as a whole, and is paid in budgets subject to Russian Federation on actual place of the finding this property.

Such revenge confesses the territory of that subject to Russian Federation, in which are realized mining, transportation, keeping or supply of the gas.

Organization owner property, being included in United system of gas supply, is obliged to provide account this property with instruction in primary document of the accounting his actual place of the finding

The Tax subjected to the enrolment in budget on site of the organizations, on balance beside which was listed the property, being included in United system of gas supply.

Enumeration in budgets subject to Russian Federation was realized pro rata cost this property, practically residing on territory corresponding to subject to Russian Federation (point 4 articles 383 Tax Codes to Russian Federation)

Presentation to reporting

point 1 article 386 Tax Codes to Russian Federation

Change is contributed by Federal law from 28.11.2009 № 284-Federal Law

Reporting also necessary to present on place of the finding property, being included in United system of gas supply

The Tax calculations on advance payment and tax declaration introduce in tax inspections: on site of the taxpayer;

- on site of each isolated subdivision, having separate balance;

- on site of each object of the real estate (in respect of which is installed separate order of the calculus and payment of the tax)

Notion of the taxpayer

point 1 article 373 Tax Codes to Russian Federation

Change is contributed by Federal law from 30.10.2009 № 242-Federal Law

The Payer of the tax confesses to organizations, having property, acknowledged by object of the taxation.

Since presenting declaration is a duty taxpayer, in the absence of beside organizations object taxations to give the zero declaration not it is necessary.

As from reporting for I quarter 2010, possible will not to present zero calculations on advance payment if beside organizations of no main means

The Taxpayer is any Russian organization, as well as foreign organization, realizing activity in Russian Federation through constant representation or having in Russian Federation by real estates.

So, even in the absence of beside organizations object taxations, she is obliged to give in tax inspection zero calculations on advance payment and declarations

List of the tax privileges, provided to Moscow organization

article 4 Laws of the city of the Moscow from 05.11.2003 № 64 "About tax on property organization"

Change is contributed by Law Moscow from 11.11.2009 № 1

Changes are connected with law reduction in conformity about the Tax Code of the Russian Federation according to which it is not supposed to establish tax privileges depending on a pattern of ownership (point 2 article 3 the Tax Code of the Russian Federation).

The privileges given to the organizations concerning being in city property are cancelled:

- Monuments of history and the culture, included in the city register;

- Refuges and the ant radiation shelters which are objects of a civil defence.

The state noncommercial establishments formed under the decision of public authorities of a city of Moscow which financial assets are in a city property of Moscow are not released from its payment also.

Privileges remain:

- Concerning the property intended for storage of liquid and firm reagents against ice;

- Concerning highways and road bridge constructions of the general using, roadside gardening, and also the constructions which are the integral technological part of specified objects;

- Concerning objects of a housing-and-municipal complex and the gas supply which maintenance is in full or in part financed at the expense of budgetary funds, and also concerning underground collectors for engineering communications and the property intended for their maintenance and operation

The organizations are released from payment of the tax concerning the following property which is a city property of Moscow:

- The property intended for a heat supply, gas supply, illumination of city territories, storage of liquid and firm reagents against ice;

- Highways and road bridge constructions of the general using, roadside gardening, and also the constructions which are the integral technological part of specified objects, special cars and mechanisms for their maintenance service;

- The objects recognized as monuments stories and cultures, the immovable monuments of history included in the City register and culture and their territories;

- Refuges and the ant radiation shelters which are objects of a civil defence.

Do not pay the tax also:

- The state noncommercial establishments formed under the decision of public authorities of a city of Moscow, which financial assets are in a city property of Moscow;

- The organizations concerning objects of an engineering infrastructure of the housing-and-municipal complex which maintenance is in full or in part financed at the expense of means of a city budget of Moscow and (or) budgets of municipal unions in the city of Moscow

The TABLE: «the Analysis of changes of the legislation under the uniform tax to the made income»

That has changed

Since January, 1st, 2010

Till January, 1st, 2010

The uniform tax to the made income

The list of taxes from which payers the Uniform tax to the made income are released

Item 346.26 item 4 the Tax Code of the Russian Federation

Change is brought by the Federal law from 7/24/2009 № the 213-Federal Law

From the list of taxes from which payment payers the Uniform tax to the made income are released, the Uniform social tax is excluded

Payment by the organizations (individual businessmen) the Uniform tax to the made income provides their clearing of a duty on profit tax payment (the Tax to incomes of physical persons), the tax to property of the organizations (the tax to property of physical persons), the Uniform social tax

Payment of insurance payments by payers the Uniform tax to the made income

Item 1 of item 5 and under point 2 of item 2 of item 57 of the Federal law from 7/24/2009 № the 212-Federal Law

Payment of insurance payments on obligatory social insurance on a case of time invalidity and in connection with motherhood and obligatory medical insurance is in addition provided. However actually to pay in 2010 it is necessary still only payments in the Pension fund of Russia payments on obligatory social insurance from accidents on manufacture.

On other payments for this period tariffs at a rate of 0 percent are established

Payers the Uniform tax to the made income pay insurance payments on Obligatory pension insurance (paragraph 5 of item 4 of item 346.26 the Tax Code of the Russian Federation) and payments on obligatory social insurance from accidents on manufacture (paragraph 7 of item 3 of the Federal law from 7/24/1998 № the 125-federal Law)

Payment order the Uniform tax to the made income

Item 346.32 item 2 the Tax code of the Russian Federation

Change is brought by the Federal law from 7/24/2009 № the 213-Federal Law

To existing structure of the expenses reducing the sum of the tax, insurance payments are added on:

- Obligatory social insurance on a case of time invalidity and in connection with motherhood;

- Obligatory medical insurance;

- Obligatory social insurance from accidents on manufacture and occupational diseases

Payers the Uniform tax to the made income in the right to reduce the sum of the uniform tax, to the sums:

- Insurance payments on the Obligatory pension insurance, paid (within the estimated sums) for the same period of time at payment of compensations to the workers occupied in those fields of activity which are assessed the Uniform tax to the made income;

- Insurance payments in the form of the fixed payments paid by individual businessmen for the insurance;

- The temporary disablement allowances paid to workers

Procedure of payments of factor-deflator К1

Item 346.27 paragraph 5 the Tax code of the Russian Federation

Change is brought by the Federal law from 7/22/2008 № the 155-Federal Law

The size К1 pays off as product of factor К1 applied in the previous period, and the factor considering change of consumer prices of the goods (works, services) in previous calendar year.

For 2010 К1 it is established at a rate of 1,295 (the order of Ministry of economic development and trade of the Russian Federation from 11/13/2009 № 465). This factor is already calculated with multiplication on factor for 2009 In addition to multiply it by factor for 2009 it is not necessary

The factor-deflator reflects only change of consumer prices of the goods (works, services) for previous year.

Its value in 2009 made 1,148

The form of the tax declaration and order of its filling

Change is brought by the order of the Ministry of Finance of the Russian Federation from 11/19/2009 № 119n

In connection with an adoption of law about insurance payments in the given line it is necessary to specify the sum of all insurance payments paid (within the estimated sums) for the tax period at payment of compensations to the workers occupied in assessed Uniform tax to the made income of activity, and also the sum of the payments paid by the individual businessman for the insurance.

Respective alterations are brought in the name of a line and in an order of filling of section 3 of the declaration.

The tax declaration for I quarter 2010 should be represented under the new form

On a line 030 sections 3 of the declaration are underlined the sum of pension payments for which the sum estimated for the tax period the Uniform tax to the made income decreases

The TABLE: «the Analysis of changes of the legislation under the profit tax»

That has changed	Since January, 1st, 2010	Till January, 1st, 2010
The profit tax
Expenses on a payment Item 255 item 15 the Tax Code of the Russian Federation Changes are brought by the Federal law from 24.07.2009 № the 213-Federal Law	Surcharge does not concern expenses on a payment before actual earnings in case of the time disability, established by the legislation of the Russian Federation	Surcharge concerns expenses on a payment before actual earnings in case of the time disability, established by the legislation of the Russian Federation
Expenses on a payment Item 255 item 16 the Tax Code of the Russian Federation Changes are brought by the Federal law from 7/24/2009 № the 213-Federal Law	Expenses of employers under contracts on rendering of medical services, the prisoner in favour of workers for the term of not less than one year with the medical organizations having corresponding licenses for realization of medical activity, given out according to the legislation of the Russian Federation, join in structure of expenses in the size which is not exceeding 6 percent of the sum of expenses on a payment	Payments under the contracts of the voluntary personal insurance providing payment by insurers of medical expenses of insured workers, join in structure of expenses in the size which is not exceeding 6 percent from the sum of expenses on a payment
The list of conditions at which the organizations which are carrying out activity in the field of an information technology, have the right not to amortize electron-computer facilities Item 259 item 6 the Tax Code of the Russian Federation Changes are brought by the Federal law from 7/24/2009 № the 213-Federal Law	The list of conditions is established, to which there should correspond the organizations which are carrying out activity in the field of an information technology to take advantage of the right not to amortize electron-computer facilities, and to consider it in material expenses. The specified organizations following conditions should be met: - The organization receives the document on the state accreditation of the organization which are carrying out activity in the field of an information technology; - The share of incomes of realization of copies of the computer programs, databases, transfers of property rights on the computer programs, databases, from rendering of services (performance of works) on working out, and updating of the computer programs, databases, and also services (works) in installation, testing and support of the specified computer programs, databases following the results of the tax period makes adaptations not less than 90 percent in the sum of all incomes of the organization for the specified period, including from foreign persons not less than 70 percent; - Average number of workers for the tax period makes not less than 50 persons.	It is not regulated
Definition of a share of incomes of buyers – foreign persons Item 259 item 6 the Tax Code of the Russian Federation Changes are brought by the Federal law from 7/24/2009 № the 213-Federal Law	At definition of a share of incomes of buyers — foreign persons incomes of foreign persons are considered, a place of which realization of activity is not the territory of the Russian Federation. The place of realization of activity of the buyer is defined as a place of actual presence of the buyer in territory of the foreign state on the basis of the state registration of the organization, and at its absence — on the basis of a place specified in constituent documents of the organization, a place of management of the organization, the locations of constantly operating executive office, the permanent mission location if the computer programs and databases, services (work) and the property rights provided by the present point, were got through this permanent mission, a residence of the physical person The documents confirming reception of incomes of buyers-foreign persons, are the contract (a contract copy), the prisoner with the foreign person, and the documents confirming the fact of rendering of services (performance of works), or the customs declaration (its copy) with marks of the Russian customs body which has carried out release of the goods in a customs mode of export, and the Russian customs body in which region of activity there is a check point, through which goods has been taken out for limits of customs territory of the Russian Federation	It is not regulated
Expenses on obligatory and voluntary property insurance Item 263 item 1 the Tax Code of the Russian Federation Changes are brought by the Federal law from 19.07.2009 № 202 Limiting	Expenses on obligatory and voluntary property insurance also include insurance payments on voluntary insurance of the property interests connected with the reference of bank cards, let out (emitted) by the tax bearer, in cases of occurrence of losses of the insurer as a result of carrying out by the third parties of operations with use of the bank cards counterfeit, lost or stolen at holders, write-offs of money resources on the basis of forged слипов or the receipts of the electronic terminal confirming carrying out of operations by the holder of a bank card, carrying out of other illegal operations with bank cards	It is not regulated

The TABLE: «the Analysis of changes of the legislation under the tax to the added cost»

That has changed

Since January, 1st, 2010

Till January, 1st, 2010

The value-added tax

The value-added tax

Order of payment of the tax to the goods moved through customs border of the Russian Federation without the customs control and customs registration

Item 152 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

The value-added tax If the international contract of the Russian Federation cancels the customs control and customs registration of the Russian Federations of the goods moved through border, collection of the tax from the goods occurring from such state, is carried out by tax departments in an order provided by the corresponding international contract

If the international contract of the Russian Federation cancels the customs control and customs registration of the Russian Federations of the goods moved through customs border, collection of the tax from the goods occurring from such state, carry out tax departments of the Russian Federation.

Object of the taxation cost of the got goods imported on territory of the Russian Federation admits such cases, including expenses for their delivery to border of the Russian Federation.

The tax is paid simultaneously with payment of cost of the goods, but not later than 15 calendar days after acceptance on the account of the goods imported on customs territory of the Russian Federation.

The order of payment of the tax to the goods moved through customs border of the Russian Federation without the customs control and customs registration, is defined by the Government of the Russian Federation

The operations which are not subject to the taxation of the VAT

Item 162 item 3 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 11/28/2009 № the 287-Federal Law

Are not subject to the means taxation, arriving to the operating organizations on formation of a reserve for carrying out flowing and major repairs of the general property in an apartment house

It is not regulated

Representation in tax departments of documents for clearing of the taxation

Paragraph 5 and 6 under point 19 of item 2 of item 149 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

From the list of documents are excluded: the extract of the bank confirming actual receipt of a gain into the account of the organization in the Russian bank for realized donor of free aid or the addressee of free aid (the goods (works, services).

If the contract provides calculation by cash money resources, the extract of the bank confirming entering of the sums received by the tax bearer into its account in the Russian bank, and also the copies of the coming cash warrants confirming actual receipt of a gain from the buyer of the specified goods are represented to tax department (works, services)

At realization of the goods within the limits of free aid for clearing of the VAT taxation it is necessary to present following documents to tax department: the contract (a contract copy) tax bearer with the donor (the organization authorized by the donor) free aid (assistance) or with the addressee of free aid; the certificate (notarially certified copy of the certificate); a bank extract.

If the contract provides calculation by cash, copies of coming cash warrants are represented

Order of reference of the sums of the tax to expenses on manufacture and realization of the goods (works, services)

Item 170 item 4 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 281-Federal Law

Features of calculation of the proportion defined for acceptance to a deduction or the account in cost of the goods of the sums of the VAT, shown by sellers, to the tax bearers who are carrying out both taxable, and operations released from the taxation are established

It is not regulated

Requirements to invoice registration

Item 169 item 2 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

Errors in the invoices, not interfering tax departments at carrying out of tax check to identify the seller or the buyer, the name of the goods, their cost, and also the tax rate and the sum of the tax shown to the buyer, are not the basis for refusal in acceptance to a deduction of the sums of the VAT

The Invoices made and exposed with infringement of an order, established the Tax Code of the Russian Federation, cannot be the basis for acceptance shown to the buyer the seller of the sums of the tax to a deduction or compensation

Order of compensation of the Tax

Item 176 item 12 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

The organizations have the right to take advantage заявительным of order of compensation of the tax.

The given positions are applied to an order of compensation of the tax to the added cost under the tax declarations presented for the tax periods, since the first quarter 2010

It is not regulated

The tax bearers having the right to accelerated compensation of the VAT

Item 176.1 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

The sum of the VAT declared to compensation in the tax declaration, can be compensated to the tax bearer before end by tax departments not exit tax check.

10 times tax compensation following tax bearers have the right:

- The organizations at which the cumulative sum of the VAT, excises, the profit tax and the Tax to the mining operations, paid for last three calendar years, makes not less than 10 billion roubles;

- The organizations which have given together with the tax declaration in which the VAT sum to compensation is declared, a bank guarantee (providing duty of bank on request of tax department to pay in the budget sum of the tax unduly received by the tax bearer)

It is not regulated

The documents necessary for accelerated compensation of the VAT

Item 176.1 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

Not later than the day following day of delivery to a bank guarantee, the bank notifies tax department in a place of the account of the organisation on the fact of delivery of a bank guarantee. Thus the bank guarantee should be given the bank included in the list of banks and meeting established requirements. Certain demands also are made to a bank guarantee.

The organizations having the right to compensation of the tax, should submit to inspection not later than five days from the date of giving of the tax declaration the statement for application of the given order. In the statement specify requisites of the bank account for transfer of money resources

It is not regulated

Refusal cases in the accelerated compensation of the VAT

Item 176.1 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

The sums listed under the cancelled decision on compensation of the tax, and also unduly received sums including percent on them, the organization should return.

In default or the consent to tax compensation, inspection is obliged to notify the organization in a written order within five days from the date of decision-making.

Decision-making on refusal in compensation of the sum of the tax declared to compensation, in заявительном and order does not change an order and carrying out terms камеральной tax check of the presented tax declaration.

If the organization has shortages, debts on corresponding пеням or to penalties, tax department have the right independently зачесть the sum of the tax, declared to compensation, on account of repayment of the specified shortages and debts.

If the sum of the compensated tax exceeds the sum which is subject to compensation by results камеральной of check, the tax department has the right to cancel the decision on tax compensation.

The bank has not the right to refuse to tax department satisfaction of the requirement about payment of a sum of money on a bank guarantee (except for a case when such requirement is shown bank after the term termination on which the bank guarantee is given out).

In case of default by bank when due hereunder requirements about payment of a sum of money on a bank guarantee, the tax department realizes the right of indisputable write-off of the sums specified in the given requirement

It is not regulated

Giving of the specified tax declaration

Item 176.1 the Tax Code of the Russian Federation

Changes are brought by the Federal law from 12/17/2009 № the 318-Federal Law

Before the termination камеральной checks the organization has the right to submit the specified declaration.

If the specified declaration is submitted before decision-making on compensation such decision under earlier submitted tax declaration is not accepted.

If the specified tax declaration is submitted by the tax bearer after acceptance by tax department of the decision on compensation of the sum of the tax, but before end камеральной tax check the specified decision under earlier submitted tax declaration is cancelled not later than the day following day of giving of the specified tax declaration

It is not regulated

TABLE: «the Analysis of changes of the legislation on the general questions of the taxation»

That has changed	Since January, 1st, 2010	Till January, 1st, 2010
The general questions of the taxation
In connection with an adoption of law about insurance payments from 7/24/2009 № the 212-Federal Law, the Federal law from 7/24/2009 № the 213-Federal Law makes changes to articles 6, 13, 29, 63, 64, 64.1, 67, 82 Tax Code of the Russian Federation. According to the brought changes with 1/1/2010 the Tax Code of the Russian Federation does not extend on the uniform social tax and bodies of the state off-budget funds
The rights of tax departments are expanded Under point 9 point 1 article 31 the Tax Code of the Russian Federation Change is brought by the Federal law from 12/17/2009 № the 318-Federal Law	The right of tax departments to collecting of percent is established. To collect shortages, and also meerschaum, percent and penalties inspection have the right only in cases and an order which are established the Tax Code of the Russian Federation	Tax departments have the right to collect shortages, and also meerschaum and penalties in an order, established the Tax Code of the Russian Federation
At overpayment revealing under taxes it is possible not to hand over the specified declarations, and to bring this data in the current tax declaration Item 1 of item 54 Tax the Code of the Russian Federation Change is brought by the Federal law from 11/26/2008 № the 224-Federal Law	In the current period by the errors concerning by last tax (accounting) periods, it is possible to spend recalculation of tax base and the tax sum as well when the committed errors have led to excessive payment of the tax	At error detection in calculation of the tax base concerning by last tax (accounting) periods, recalculation of tax base and the tax sum is made in the period of its fulfillment. The exception is made by a situation when it is impossible to define the period of fulfillment of an error. In this case recalculation is made for that tax (accounting) period in which the error is revealed. At updating of tax base for last periods of the organization it is necessary to present the specified tax declarations
Responsibility of tax departments for infringement of term of cancellation of the decision on blocking of the bank account is established Item 76 item 9.2 the Tax Code of the Russian Federation Change is brought by the Federal law from 11/26/2008 № the 224-Federal Law	At infringement of term of cancellation of the specified decision or delivery term to its representative of bank (directions in bank) for the sum of money resources in which relation the stay mode operated, are charged the percent which are subject to payment to the tax bearer for each calendar day of infringement of term. The interest rate is accepted to the equal rate of refinancing the Central Bank of the Russian Federation operating in days of infringement by tax department of corresponding terms	It is not regulated
The requirement of documents at carrying out of tax check Item 93 item 5 the Tax Code of the Russian Federation Change is brought by the Federal law from 7/24/2009 № the 213-Federal Law	Use of the documents which are already available for tax department, will be not the right, and a duty of tax specialists. That is tax departments have not the right those documents which were already represented earlier by tax bearers at carrying out not exit or exit checks will demand. It is provided only two exceptions: documents were represented in the form of originals and have been returned, documents have been lost by tax department owing to force majeure circumstances. The given position is applied only concerning the documents represented to tax departments 1/1/2010	By consideration of materials of tax check are investigated, including documents earlier obtained on demand at the checked person, the documents presented to tax departments at carrying out of not eligible to travel abroad or exit tax checks of the given person, and other documents which are available for tax department (paragraph 2 of item 4 of item 101 the Tax Code of the Russian Federation)

Tax check

We with you questions are answered with Sergey Tarakanov (Federal Tax Service of Russia) (The material from newspaper "The Account. Taxes. The Right")

Sergey Tarakanov, the adviser of the state civil service of the Russian Federation of 3rd class, the deputy chief of department of methodology, automation of the tax control and the organization of interdepartmental interaction of Control management Federal Tax Service of Russia.

Meerschaum will even though elaborated declarations "to additional charge" and "to reduction" is delivered simultaneously

вЂ“ We have submitted the specified declarations under the VAT for the first and second quarters 2008. And for the first quarter the tax has turned out to surcharge, and for the second to reduction. The sums absolutely identical. Overpayments and shortages under the VAT during those periods at us were not. Whether it is necessary for us to list the tax and to pay meerschaum?

вЂ“ Time the specified declaration under the VAT В«to surchargeВ» for the first quarter 2008 is submitted earlier, than В«to reductionВ» for the second quarter it is necessary to pay in addition the tax for the first quarter, and also due meerschaum as of April, 22nd, 2008 the shortage will be registered. Otherwise the company can fine under article 122 of the Tax code. After all, to be released from tax responsibility at giving of the specified declaration, В«to surchargeВ» it is necessary to list before its representation the due tax and corresponding meerschaum during delay. It is demanded by point 4 of article 81 of the Tax code.

вЂ“ And if we hand over both specified declarations in the same day, meerschaum it is necessary to pay?

- Don't care it is necessary. If you their do not pay, that possible fine on article 122 Tax codes.

- But beside us in such event will not appear the arrears before budget. In point 42 resolutions of the Plenum of the High court of arbitration from 28.02.01 в„– 5 are said that when no arrears, no and fine on this article.

вЂ“ Truly, but there a bit different situation is considered вЂ“ when the company has an overpayment under the tax in the previous tax periods which has not been included before, and there is an understating of tax base under the same tax and in the same budget in a following period. But at you the tax overpayment was formed in later period, in the second quarter 2008. Therefore, to avoid the penalty under article 122 of the Tax code, it is necessary to meet the conditions defined by point 4 of article 81 РќРљ the Russian Federation. That is to list before giving of the specified declarations of a shortage and meerschaum from April, 22nd on July, 21st, 2008, that is till the moment when there was an overpayment. Such conclusion follows from this decision point 42 в„– 5 Plenums of the Supreme Arbitration Court.

The COMMENT В«The Account. Taxes. The rightВ». The situation when the specified declarations are handed over in one day, is considered in the decision of Presidium of the Supreme Arbitration Court from 28.01.08 в„– 11538/07. The court has noticed that in such situation there are no bases to consider that the companies can be made answerable under article 122 the Tax Code of the Russian Federation. After all at the moment of representation of the specified declarations the company did not have a duty on tax payment.

As to the penalty because of non-payment РїРµРЅРµР№ at giving of the specified tax declaration, it took a point at issue. The matter is that the penalty under article 122 of the Tax code is charged proceeding from the shortage sum, instead of РїРµРЅРµР№, that is the base for its charge in this situation is not present (We see В«have not paid РїРµРЅРё under the specified declaration. Us will fine?В»).

When change the market share in other organization better to report on this in inspection

- A Companies are obliged in writing to report in tax organ on site on all events of the participation in Russian and foreign organization upon the terms not later one month since day begin such participations. This means that every time when buying and selling the actions it is necessary to report or about buying only?

- Every time, but only when buying the shares of the join-stock company or share in СѓСЃС‚Р°РІРЅРѕРј capital society with limited liability. The matter is that in subparagraph 2 of point 2 of article 23 of the Tax code it is a question that the company should submit such data not later than one month from the date of the participation beginning. About cessation of the participation there nothing be not said so and duties to give the information in this case beside companies no.

- But as be when increase the market share?

вЂ“ At increase in a share of participation, proceeding from norm of article 23 of the Tax code to inform on it is not required. However, as in the form of the message, confirmed the order Federal Tax Service of Russia from 17.01.08 в„– MM-3-09/11, provides a requisite of a share of participation about its change in this or that party, and also from participants of the legal person it is better to inform on an exit of the company in inspection.

вЂ“ And the penalty for not the message of such data is possible?

вЂ“ No. The penalty for the message on change of a share of participation should be, as term for representation of such data in the code is not established. The same as and at an exit from the legal person.

The COMMENT В«The Account. Taxes. The rightВ». Really, the companies are better for informing on all changes of shares of participation in other organizations to avoid conflicts to the tax. There are letters of the Ministry of Finance in which officials demand to submit data, including at sale of securities (for example, the letter from 28.01.08 в„– 03-02-07/1-34).

Discrepancies in the declaration can be corrected only specified declaration

вЂ“ Our organization has received the notice from tax inspection in which it is informed on errors in the presented tax declaration. Inspectors demand to present explanatory in connection with carrying out not exit tax check or to make necessary corrections to the tax declaration. Whether it is possible to make these corrections directly to the initial declaration?

- Practically impossible.

- Why? In Tax code no forbid.

- Really, direct forbid on this count Tax code does not contain. However in practice contributing the corrections in already delivered tax declarations is not used on that reason that they are already found in inspections. As to electronic tax declaration, that here no even technical possibility to correct already sent reporting. Therefore at any discrepancies it is necessary to submit the specified declaration.

Question from editing "The Account. Taxes. The Right"

Silt Danilkin, expert "The Account. Taxes. The Right"

- In practice tax specialist require to translate all documents, drawn on foreign language. But in Tax code straight is not said that all foreign documents company is obliged to translate into Russian language to write off the expenses in tax account. Must company this does?

вЂ“ No, should not. Cases when with a view of the profit tax it is necessary to translate the document into Russian and to represent transfer to tax specialists together with originals, is directly established by the law. First, acknowledgement of the zero rates under dividends вЂ“ article 284 point 3 the Tax Code of the Russian Federation. Secondly, return before the tax withheld at the foreign company from incomes вЂ“ article 312 point 2 the Tax Code of the Russian Federation. And thirdly, acknowledgement of a constant site of the foreign company in the foreign state вЂ“ article 312 point 1 the Tax Code of the Russian Federation. It almost all cases of obligatory transfer which are provided by the Tax code.

THE COMMENTARY "The Account. Taxes. The Right". In our opinion, it is better to make transfer as to defend expenses under not Resifted documents it will be difficult even in court. Sometimes judges support inspectors (the decision of Federal arbitration court of the Western-Siberian district from 13.10.08 в„– F04-6232/2008 (13382-A75-40)). Besides in accounting transfer in the lines on Russian is all the same obligatory (Position item 9, is confirmed by the order of the Ministry of Finance of Russia from 29.07.98 в„– 34n).

Tax on profit (The material from newspaper "The Account. Taxes. The Right")

Questions are answered with Natalia Shunjaeva, the chief of department of exit checks interdistrict Inspection of Federal tax service of Russia on the largest tax bearers across Moscow Region.

From this year objects, revealed at inventories, possible amortize

- At the beginning initially this year before scheduling the balance we have conducted the planned inventory. Equipment was discovered on her total. What take into account such object at payment of the tax on profit?

– The basic means to begin with revealed by results of inventory in the tax account need to be included at their market cost in structure out of realization of incomes. The basis – point 20 of article 250 of the Tax code.

- But we shall be able to amortize such property in tax account?

- Yes, as from this year cost property, which is revealed as a result of inventories, confesses depreciable. Such adjustments were contributed in point 1 article 257 Tax codes.

- As us then define the initial cost of the revealed object?

- Initial cost of the basic means revealed as a result of inventory, is defined as the sum in which such property on the basis of article 250 point 20 the Tax Code of the Russian Federation is estimated. Naturally, information on the prices it is necessary to confirm documentary, possible by undertaking the independent estimation. In cost also necessary to include the costs on building, fabrication, delivery and доведение fixed assets before condition, in which it for use suitable, with the exclusion of VAT and excise.

THE COMMENTARY "The Account. Taxes. The Right". Presently inexpensive object property, revealed in the course of inventories, became advantageously to take into account as fixed assets. After all cost of surpluses of is material-industrial stocks and the other property revealed during inventory, it is impossible to consider (p. 14 «Ideas on economy of money see "The Account. Taxes. The Right" № 48, 2008. The profit tax»).

Lowered factor 0,5 are cancelled on all machine regardless of cost and date commissioning

– On automobile cars with initial cost is more expensive than 600 thousand rubles have cancelled special factor 0,5. Spreads this correction for cars, which we started to use in past years? Or this concerns only machines, gained this year?

– Unfortunately, legislators have not specified, whether this rule concerns the cars placed in operation till January, 1st, 2009, therefore the amendment has caused at once different interpretations. However recently the Ministry of Finance of Russia has made explanations favorable to the companies – the lowering factor can to be applied on all expensive vehicles irrespective of commissioning date (the letter from 05.12.08 № 03-03-06/1/677. – The edition note).After all the Federal law from 26.11.08 № the 224-federal Law which has cancelled factor, has not established any features.

– And how to be with expensive cars which limit cost till 2008 made 300 thousand? About them in the law № the 224-federal Law too it is told nothing.

– You are right, their legislators also have ignored. Logically on such motor-vehicle pool also it is not required to apply factor. However, considering available ambiguity of the company it makes sense to address for written explanations in the Ministry of Finance.

THE COMMENTARY "The Account. Taxes. The Right". Of the Ministry of Finance us have assured that the companies have the right not to apply factor 0,5 on any available cars. More in detail about it is possible to read in "The Account. Taxes. The Right". № 48, 2008, p. 4 «Since 2009 can be amortized all motor-vehicle pool without factor 0,5».

In the account of expenses on web design and payments from accidents there are features

– Our company accepts a part of orders for delivery of the goods through a site. To raise its attendance, we have paid the foreign organization of service in its advancement through search systems, and also work for web design and navigation improvement. Whether we can include such expenses in the tax account?

– The code does not specify, in which structure of expenses it is necessary to consider expenses on site advancement. As a matter of fact, they have advertising character as promote distribution of the information on the company among an uncertain circle of persons. So, such expenses can be considered completely on the basis of subparagraph 28 of point 1 of article 264 the Tax Code of the Russian Federation.

– I have one more question about the tax account. Payments on obligatory insurance upon accidents on manufacture and occupational diseases are not named in the recommended list of direct costs. As them to consider: as a part of direct or indirect expenses?

– As a part of the miscellaneous costs connected with manufacture and realization, on the basis of subparagraph 45 of point 1 of article 264 the Tax Code of the Russian Federation.

- We always considered in the same way and included them in other expenses. However auditors persist on that that this directs expenses. Who rights from us?

– The companies independently define the list of direct costs in the registration policy. Therefore, these payments will concern direct costs or not, your company has the right to solve itself. Such right gives point 1 of article 318 of the Tax code. If in accounting payments concern direct costs then the logical will include them in structure of straight lines and in the tax account.

Include dividends in declaration it is necessary at period their actual payment

- A Founders have come to a conclusion pay on total of the year dividends. But because of temporary problems with circulating assets practically to reckon with owner of the companies we shall be able exactly not earlier April-May. When it is necessary to reflect the amount calculated dividend in sheet 03 declarations on tax on profit?

– In the period when actually pay dividends. After all a duty of your company as the tax agent to keep and declare the sum of the tax from dividends will arise at the moment of income payment.

- But transfer the tax in budget it is necessary will in general be an order that is to say after completion отчетного period?

– No, the tax from dividends of your company as the tax agent needs to keep and pay in the budget within 10 days from the date of income payment. Such order is established in point 4 of article 287 of the Tax code.

To write off expenses it is possible, even if they have exceeded incomes

– Because of crisis we have temporarily curtailed an activity part, as a result of expenses it has appeared more than incomes. Whether it is possible to consider such expenses in the tax account?

– Yes, of course, provided that they are connected with the activity directed on reception of the income.

– But to us in inspection have told that in such situation it is possible to recognize expenses, only when there will be a profit, having submitted the specified declarations.

It is incorrect. The company has the right to consider any expenses provided that they are connected with the activity directed on reception of incomes. Even if actually such incomes still are not present. Therefore if expenses have arisen on such activity you have all bases to recognize them at profit tax calculation. Thus it is necessary to adhere to an order stated in the letter of the Ministry of Finance of Russia from 13.10.06 № 03-03-04/4/160.

«The account taxes the Right» №6 on February, 10-16th, 2009 Hot line

Whether the inspector has the right to accept the declaration if has noticed an error

Elena Popova, the state adviser of tax service of the Russian Federation of I rank explains

No, have not the right. From paragraph 2 of point 4 of article 80 the Tax Code of the Russian Federation follows that tax inspection has not the right to refuse reception of the declaration which is presented under the established form. The same order is provided by point 2.1.4 of the regulations confirmed by the order Federal Tax Service of Russia from 09.09.05 № САЭ-3-01/444. According to it the inspector will not accept the declaration, only if it does not correspond to the established form.

And errors in declarations tax inspection reveals discrepancies not during their reception, and at processing and information input in a database. If at this stage in the declaration errors tax inspection will direct the organizations the notice with the offer are found out to bring specifications (regulations point 2.1.7). And presence of errors is not the basis for organization attraction to responsibility under article 119 the Tax Code of the Russian Federation. Such position courts (confirm also decisions of federal arbitration courts of the Western-Siberian district from 06.04.05 № Ф04-1990/2005 (10068-A27-23), districts Volgo-Vjatskogo from 22.03.06 № А43-23732/2005-35-709).

«The account.Taxes.The Right» № 6 10-16.02.2009 HOT LINE

How to charge the VAT since advance payment if while it is not known, what goods will not be taxed

Natalia Komov explains,

The deputy director of department of a tax and customs-tariff policy of the Ministry of Finance of Russia

On this question the legislation does not contain an unambiguous answer.

According to the Ministry of Finance of Russia, the VAT needs to be added from all sum of the received advance payment (the letter from 21.10.08 № 03-07-08/243). For example, so it is necessary to arrive, if advance payment is received on account of delivery of the goods the part from which will be realized further in Russia, and a part – abroad.

After the actual quantity of the goods (works, services), assessed VAT and not subject to the taxation, becomes known, the sum of the tax unduly paid since advance payment, it will be possible to return or зачесть. For this purpose it is required to submit the specified declaration to tax inspection for a quarter in which advance payment on account of the goods, subsequently the realized has arrived.