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Lecture notes, cheat sheets
Taxes and taxation. Cheat sheet: briefly, the most important
Directory / Lecture notes, cheat sheets Table of contents
1. THE CONCEPT AND ECONOMIC ESSENCE OF TAXES AND FEES With the adoption of the Tax Code of the Russian Federation and the Budget Code of the Russian Federation, taxes and fees as legal categories were delimited from non-tax payments. In particular, the RF BC enshrined in Art. 41 "Types of budget revenues" the provision that budget revenues are formed from tax and non-tax types of income, as well as from gratuitous and non-refundable transfers. The RF BC classified as tax revenues all federal, regional and local taxes and fees, as well as penalties and fines provided for by the tax legislation. The term "tax revenues" covers two types of obligatory budgetary payments - taxes and fees. Tax - individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities (Article 8 of the Tax Code of the Russian Federation). The essence of the tax consists in the alienation by the state in its favor of funds belonging to private individuals. Through taxation, the state unilaterally withdraws a certain part of GDP into centralized funds for the implementation of public tasks and functions. At the same time, part of the property of taxpayers - individuals and organizations - in monetary form becomes the property of the state. The taxpayer does not have the right to dispose at his own discretion of that part of his property that is subject to contribution to the treasury in the form of a certain amount of money, and is obliged to regularly transfer this amount in favor of the state, since otherwise the rights and legally protected interests of other persons, as well as the state, would be violated . The collection of tax cannot be regarded as an arbitrary deprivation of the owner of his property, it is a legal seizure of part of the property arising from a constitutional public law obligation (decisions of the Constitutional Court of the Russian Federation of December 17, 1996 No. 20-P, of November 11, 1997 No. 16 -P). The tax is established by the state in the form of law. Collection - a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to take legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of licenses (Article 8 Tax Code of the Russian Federation). The essence of collection. The payment of fees implies an individually paid relationship between the payer and the state. The fee is paid in connection with the public service, but not for the service itself. Having paid the fee, the latter has the right to demand from the state the commission of legally significant actions in its favor, to appeal against the refusal to perform them, including in court. When paying fees, the free discretion of the payer, his motivation, and the desire to enter into public law relations with the state are of great importance. The tax is called a payment, and the collection is called a contribution. The fee can be paid in various ways. Purpose of taxation - covering the total costs of public authorities. Purpose of collection - compensate for the additional costs of the state for the provision of individual-specific services of a public law nature to the payer. 2. FUNCTIONS OF TAXES Taxes are a necessary attribute of the state, without which it cannot exist. Taxes make up the vast majority of revenue sources of the state and municipalities. The functional purpose of taxes is financial support of the domestic and foreign policy implemented by the state, i.e. in ensuring the normal functioning of society. The payment of tax payments is intended to provide for the expenses of the public authority. There are different positions on issues related to the formation of a list of tax functions. One approach is that taxes serve four functions: fiscal, social, regulatory, and control. Another approach is that the following main functions of taxes are distinguished: fiscal, regulatory, social. The third approach is that the regulatory and fiscal functions are singled out as the only functions of the tax. The main functions performed by the tax include the following. 1. The treasury function characterizes the tax by answering the question of where the tax goes, where it is mobilized for subsequent redistribution. The treasury function arises for the tax in connection with its receipt in a strictly defined centralized fund - the budget and shows the role of the tax that forms budget revenues. At the same time, it is necessary to distinguish between the fiscal (treasury) function of the tax and its fiscal significance, since they have different signs of manifestation. The treasury function determines the direction of tax movement and its purpose for a specific budget, while the fiscal value of the tax is related to its burdensome function through the amount of the tax and shows the absolute and relative shares of a particular tax in the overall structure of tax revenues of budgets. 2. The burdensome function indicates the quantitative side of the tax and answers the questions, what is the tax in magnitude, how burdensome it is for the taxpayer in absolute and relative terms. This function is characterized by distribution among taxpayers, taking into account their tax burden possibilities in accordance with the socio-economic priorities of state policy. Differentiation of the burdensome effect is made with the help of two elements of the tax - the tax rate and tax benefits. An increase in the overall level of the burdensome effect of the tax may occur as a result of the transition of the tax base to other cost indicators or when additional elements are included in the tax object. 3. The analytical function allows us to draw certain conclusions about the characteristic features of the country's macroeconomic development in the socio-economic conditions prevailing at a particular historical moment. In addition to macroeconomic analysis, this function allows you to identify not only the reasons that led to the discrepancy between the actual tax revenues received and their predicted values for individual taxes, but also the processes that influenced the dynamics of tax revenues when compared with tax revenues for different periods of time. Due to the fact that the social function does not reveal and does not characterize a specific, individually defined property of the tax, we can say that the tax does not have a social function. 3. ELEMENTS OF TAX Tax elements - a necessary minimum of parameters, without the normative fixing of which the tax cannot be considered legally established. Object of taxation - legal facts (actions, events, states), with the presence of which the tax legislation associates the occurrence of a tax liability with the taxpayer. The objects of taxation may be transactions for the sale of goods (works, services), property, profit, income or another object that has cost, quantitative or physical characteristics, with the presence of which the taxpayer's legislation on taxes and fees connects the obligation to pay tax (Art. 38 of the Tax Code of the Russian Federation). Property - type of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation. Product - any property sold or intended for sale. Work - activities, the results of which are tangible and can be implemented to meet the needs of the organization and (or) individuals. Service - activities, the results of which do not have a material expression, are realized and consumed in the process of implementing this activity. Income - economic benefit in cash or in kind, taken into account if it can be measured and to the extent that such benefit can be estimated. Profit - income of the taxpayer, reduced by the amount of expenses incurred by him. Dividend - any income received by a shareholder (participant) from the organization in the distribution of profits remaining after taxation. Percent - any pre-declared (established) income received on any type of debt obligation. The tax base is determined by the legislator as a cost, physical or other characteristic of the object of taxation (clause 1, article 53 of the Tax Code of the Russian Federation). The function of the tax base is to quantify the object of taxation, that is, to measure it. Tax rate - the amount of tax charges per unit of measurement of the tax base (clause 1, article 53 of the Tax Code of the Russian Federation). Tax rates are expressed: 1) as a percentage of the tax base; 2) in a fixed monetary amount, when a fixed amount of tax payment is established per unit of taxation; 3) in a combined form that combines solid and percentage components. Taxable period represents a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. Tax calculation procedure consists in determining the amount of tax payable to the budget (off-budget fund). The tax can be calculated: 1) by the taxpayer; 2) a tax agent; 3) tax authority. Procedure and terms of tax payment. The deadlines for payment are established for each tax and are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The course of a period calculated in years, months, weeks or days begins on the next day after the calendar date or the occurrence of the event that determined its beginning. 4. CLASSIFICATION OF TAXES The Tax Code of the Russian Federation provides for one classification of taxes and fees: all taxes and fees levied in the Russian Federation are divided into federal, regional and local (Section 1, Article 12 Tax Code of the Russian Federation). Taxes and fees established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation are recognized as federal. Regional - taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the constituent entities of the Russian Federation. Local - taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the corresponding municipalities. Taxes are divided into taxes paid by individuals; taxes paid by organizations; mixed taxes paid by both individuals and organizations. According to the object of taxation, there are: 1) taxes on property; 2) taxes on income (profit); 3) taxes on certain types of activities. Classification of taxes into direct and indirect. The classification criterion is the entity bearing the tax burden. For direct taxes, such a person is directly the taxpayer, for indirect taxes - the final consumer (buyer) of goods, works or services. The taxpayer includes the amount of indirect tax in the price of the goods, shifting the real burden of paying it on the buyer. In the event of further resale, this buyer, in turn, becomes a taxpayer. Direct taxes, in turn, are usually classified into personal and real. The amount of personal taxes is determined by the income received, real taxes are calculated depending not on the actual, but on the estimated income of the taxpayer. According to the scale of application, indirect taxes with a certain degree of conditionality can be divided into universal and special. Universal is the value added tax, which is imposed on the sale of almost any product (work, service). Only a narrow, limited list of goods is subject to special taxes (for example, excises). According to the order of calculation, taxes are divided into salaried and non-salary. Salary taxes are calculated by the tax authorities. These include a number of taxes paid by individuals (transport tax, land tax). Taxes calculated by individuals are non-taxable. Taxes can be classified into targeted and general (non-targeted). Taxes cannot be linked to certain budget expenditures; they provide a total set of all state expenditures. In certain cases, the tax may be targeted, due to the interests of certain groups of the population or sectors of the economy or departments. The target is the unified social tax, which, according to the established standards, is credited to state non-budgetary funds. Taxes are classified into ordinary and extraordinary. Extraordinary taxes are introduced in the conditions of any special circumstances, which may include natural disasters, wars, blockades, man-made accidents and catastrophes. 5. LEGISLATION OF THE RUSSIAN FEDERATION ON TAXES AND FEES The Constitution of the Russian Federation establishes norms governing the foundations of the Russian tax system. The Constitution of the Russian Federation establishes the obligation to pay legally established taxes and fees, delimits tax powers between the Russian Federation, its subjects and local self-government. Legislation on taxes and fees is a set of legal acts of legislative (representative) authorities. The legislation on taxes and fees is not assigned by the Constitution to the exclusive jurisdiction of the Russian Federation. In this regard, tax legislation includes three levels of legal regulation - federal, regional and local, which have their own structure, enshrined in regulations. The tax legislation of the Russian Federation consists of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it. The Tax Code of the Russian Federation establishes a system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation, including: 1) types of taxes and fees levied in the Russian Federation; 2) the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; 3) the principles of establishing, enacting and terminating previously introduced taxes of the constituent entities of the Russian Federation and local taxes; 4) the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees; 5) forms and methods of tax control; 6) liability for committing tax offenses; 7) the procedure for appealing against acts of tax authorities and actions (inaction) of their officials. The effect of the Tax Code of the Russian Federation extends to relations on the establishment, introduction and collection of fees in cases where this is expressly provided for by the Tax Code of the Russian Federation. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation. Municipal legal acts on local taxes and fees are adopted by the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation. Regulatory legal acts of municipalities on local taxes and fees include decisions of municipal representative bodies. Information and copies of laws, municipal regulatory legal acts on the establishment and abolition of regional and local taxes and fees are sent by the state authorities of the constituent entity of the Russian Federation and local governments to the Federal Tax Service and the Ministry of Finance of Russia, as well as to regional tax and financial authorities (Article 16 of the Tax Code of the Russian Federation) . In addition to regional and local taxes and fees, subjects of the Russian Federation and municipalities are also entitled to regulate certain elements of federal taxes and fees, as well as some general taxation issues. Legislative acts on taxes and fees also include federal laws and other regulatory legal acts that were in force at the time of entry into force of certain parts of the Tax Code of the Russian Federation and were not directly recognized as invalid. These acts are valid in the part that does not contradict the Tax Code of the Russian Federation, and are subject to harmonization with it. The Tax Code of the Russian Federation - a codified act of direct action, occupies a special place among the sources of tax law. The Tax Code of the Russian Federation structures tax law as a branch, forms the legal foundations of the tax system. 6. SUBJECT OF TAX LAW Subject of tax law includes power relations in the establishment, introduction and collection of taxes and fees, relations arising in the process of tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense (Article 2 of the Tax Code of the Russian Federation). This list is exhaustive and cannot be extended. The existence of tax relations is possible only as legal relations, that is, on the basis of the normative model of taxation created in the process of lawmaking. Without such a regulatory framework, tax relations cannot arise. The subject of tax law is differentiated on various grounds. Three blocks of relations are distinguished, reflecting the staging of taxation as a process, in time and space: 1) a tax-law-making block, including relations on the establishment and introduction of taxes and fees; 2) the tax-govo-implementation block associated with the calculation, payment, and, if necessary, the enforcement of taxes and fees; 3) tax procedural block, mediating the scope of tax control and responsibility. In the subject of tax law, there are: property relations directly related to the movement of funds in cash or non-cash form; organizational relations (non-property). The first are considered as the main, the second - as auxiliary, ensuring the emergence, change or termination of property tax relations. All tax relations are directly or indirectly related to property, material goods, economic benefits, i.e., with an increase in property. Relations on the establishment and introduction of taxes and fees belong to the sphere of lawmaking and are devoid of property content, but in isolation from them it is impossible to consider relations related to the calculation and payment of tax payments. Relations in the field of tax control also have a managerial, non-property nature, but they ultimately ensure the implementation of the obligation to pay legally established taxes and fees. Tax relations are relations about property - by its limitation, collection, control. In some cases, the property and organizational elements in tax legal relations are so closely intertwined that it is difficult to distinguish them, tear them apart. The purpose of tax and legal regulation is the formation of monetary funds of the state and local government through the alienation of funds belonging to taxpayers for the implementation of public tasks and functions. Part of the property of taxpayers in monetary form becomes the property of the state. Departmental and interdepartmental relations between tax authorities are administrative and legal. The powers of the tax authorities in relation to each other form the content of administrative rather than tax legal personality. Tax relations are of an authoritative nature, while civil law relations are not. Subject of tax law constitute property and organizational relations closely related to them, aimed at the formation of monetary funds of the state and municipalities. 7. METHOD OF TAX LAW Tax law method - a set of methods, techniques, means of legal influence on tax relations. The subject of the industry shows what is regulated by tax and legal norms, the method - how, by what means and methods of legal regulation is carried out. Features of the method of tax and legal regulation are due to the public law nature of tax law and include the following features. Public law character. Tax payments are an unconditional attribute of the state. It is taxes and fees that make up the vast majority of revenue sources of the state and municipalities. Their purpose is to financially support the domestic and foreign policy implemented by the state, that is, to ensure the normal functioning of society. The payment of tax payments is intended to provide for the expenses of public authorities (Resolution of the Constitutional Court of the Russian Federation of November 11, 1997 No. 16-P). Priority of public interests over private interests. Tax and legal regulation is of a fiscal nature, i.e. its main goal is not to realize the interests of individuals, but to provide the state with financial resources for the implementation of public tasks and functions. All other tasks are secondary, derivative. The very existence of tax law, its isolation, and increasing importance in the legal system of Russia are due to the special role of tax payments as the main sources of revenue generation for budgets of all levels. Domination of binding and prohibitive norms in tax law. The public legal purpose of taxation is to ensure the formation of centralized state monetary funds. In the content of tax legal relations, there is always an obligation to pay legally established taxes and fees. At the same time, some tax legal relations (main) directly express this obligation, others (auxiliary) ensure its implementation. Most tax rules are binding or prohibitive, although, of course, permissive rules are also present here. The imperative nature of tax and legal regulation. Tax law is characterized by detailed regulatory regulation and minimization of the freedom of subjects to independently regulate their behavior within the tax legal relationship. Dispositive elements that give participants the right to independently regulate certain aspects of legal interactions are reduced to a minimum. As such elements, they often indicate the possibility for the taxpayer to determine the tax and accounting policies of his choice, use tax incentives, participate in tax legal relations personally or through a representative. An example of dispositive regulation is the possibility provided for under the simplified taxation system to choose the object of taxation by the taxpayer himself (Article 346.14 of the NKRF). Many dispositive elements (for example, pledge or representation) do not have their own tax and legal nature, but are the result of the application of civil law institutions to tax legal relations. These are statutory exceptions to the general rule when civil law is applied to power tax legal relations (Article 2 of the Civil Code of the Russian Federation). 8. PRINCIPLES OF TAXATION The principle of taxation - the fundamental, basic provision underlying the tax system of the state. Some of these principles are fixed normatively, others are derived by interpretation of tax legislation by the court or scientific doctrine. Some principles are sector-wide or cross-sector in nature, others regulate legal institutions, sub-institutions or even certain aspects of taxation. The principle of fair taxation. Taxation must be fair. The idea of justice is embodied in the entire system of principles of taxation. Justice is manifested both in universality, and in equality, and in proportionality, and in certainty, and in other legal bases of taxation. Taxation is initially unfair to the taxpayer, since it involves the seizure of part of his property. Fairness in relation to the taxpayer is manifested in the strict observance by the state of the general and special principles of taxation in the establishment, introduction and collection of taxes. The principle of the legality of taxation. It implies the rule of law, the strict implementation by each subject of acts of tax legislation. The principle of universality and equality of taxation. Legal norms are general models of lawful behavior of participants in social interactions. No one falls outside the scope of the law. All entities, without exception, must comply with legal requirements. From the requirement of universality and equality of taxation follows enshrined in Art. 56 of the Tax Code of the Russian Federation prohibits the establishment of tax benefits of an individual nature. Principle of equal tax burden does not allow the establishment of discriminatory rules of taxation, depending on both the legal form and the nature (content) of entrepreneurial activity of taxpayers. Equity taxation does not mean a capitation tax system, where all taxpayers pay the same taxes. The principle of equality in relation to the obligation to pay legally established taxes and fees suggests that equality should be achieved through a fair redistribution of income and differentiation of taxes and fees. The principle of proportionality of taxation. Proportionality of taxation includes the requirements of: 1) proportionality: when establishing taxes, the actual ability of the taxpayer to pay tax is taken into account (clause 1, article 3 of the Tax Code of the Russian Federation); 2) justification: taxes and fees must have an economic basis and cannot be arbitrary (clause 3, article 3 of the Tax Code of the Russian Federation); 3) admissibility: taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable (clause 3, article 3 of the Tax Code of the Russian Federation). The requirement of proportionality complements the principle of universality of taxation: everyone participates in the formation of centralized budgetary and extrabudgetary funds in proportion to their actual ability to pay tax payments. A differentiated approach to objects of taxation of various sizes is assumed. The larger the tax base (the size of the land plot, the value of the property, the engine power, the amount of income or profit), the more tax the taxpayer must pay. 9. THE PLACE OF TAX LAW IN THE LEGAL SYSTEM OF RUSSIA Exist main approaches to the sectoral nature of tax law: 1) tax law - a legal institution of financial law, which should not be considered separately from it; 2) tax law - an independent branch of law with its own subject and method, legal principles, codified legislation and other attributes of the branch; 3) tax law - a sub-branch of financial law, striving for isolation into an independent industry. For isolation into a separate industry, the following prerequisites are necessary: 1) a homogeneous set of relations covering a relatively isolated and significant sphere of social life; 2) a specific regime of legal regulation, including a specially organized system of means, methods, and techniques of legal regulation; 3) a significant normative array, as a rule, codified; 4) a clearly structured general part, including industry-wide principles, the basics of the legal status of participants in the relevant relations, special terminology, a system of sources, etc.; 5) the presence of a procedural block that ensures the implementation of substantive norms; 6) recognition by the scientific community (i.e. legal doctrine) of the regulatory complex as an independent branch of law. All objective conditions for sectoral autonomy of tax law have now been formed: the subject, method, legal principles, special terminology, codification, subject composition, procedural rules and others are normatively fixed and have passed law enforcement approbation. The transformation of tax law from a financial and legal institution into a sub-branch, and then into an independent branch of law, is a long process and has not yet been completed. Constitutional law is distinguished by the universality and universality of legal regulation, covering all spheres of legal relations. Constitutional and legal principles find their development in sectoral legislation. Tax law, in relation to its subject, concretizes and develops the general principles of constitutional law. Tax and administrative law brings together the similarity of the method of legal regulation. In a number of cases, the norms of administrative law act as general in relation to tax and legal norms, since taxation is part of the public administration system. Some institutions of administrative law in a more specific form are regulated by tax and legal norms. For example, there is a correspondence between the following administrative-legal and tax-legal institutions: control and supervision - tax control; administrative process - tax process. Tax and civil law regulate property relations associated with the institution of property. They are united by the object of legal regulation - property relations. They differ in the method of legal regulation. Civil law governs relations between individuals. Tax - between individuals and the state, its bodies endowed with powers of authority and implementing public functions. Civil refers to the private law branches, tax - to the public law branch. 10. SYSTEM (CLASSIFICATION) OF TAXES AND FEES IN THE RUSSIAN FEDERATION The Tax Code of the Russian Federation provides for one classification of taxes and fees: all taxes and fees levied in the Russian Federation are divided into federal, regional and local (clause 1, article 12 of the Tax Code of the Russian Federation). Taxes and fees established by the Tax Code of the Russian Federation and obligatory for payment throughout the territory of the Russian Federation are recognized as federal. Regional - taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the constituent entities of the Russian Federation. Local - taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the corresponding municipalities. In Art. 13-15 of the Tax Code of the Russian Federation, the following system of taxes and fees is fixed. Federal taxes and fees include: 1) value added tax (Chapter 21 of the Tax Code of the Russian Federation); 2) excises (Chapter 22 of the NKRF); 3) personal income tax (Chapter 23 of the Tax Code of the Russian Federation); 4) unified social tax (Chapter 24 of the Tax Code of the Russian Federation); 5) corporate income tax (Chapter 25 of the Tax Code of the Russian Federation); 6) tax on the extraction of minerals (Chapter 26 Tax Code of the Russian Federation); 7) water tax (Chapter 25.2 of the Tax Code of the Russian Federation); 9) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code of the Russian Federation); 10) state duty (Chapter 25.3 of the Tax Code of the Russian Federation). Regional taxes include: 1) tax on property of organizations (Chapter 30 of the Tax Code of the Russian Federation); 2) gambling business tax; 3) transport tax. Local taxes include: 1) land tax; 2) tax on the property of individuals. Taxes are also divided into direct and indirect. Direct taxes are divided into personal and real. The amount of personal taxes is determined by the income received, real taxes are calculated depending on the estimated income. Indirect taxes are divided into universal and special. A universal tax is imposed on the sale of almost any product. A narrow, limited list of goods is subject to special taxes (for example, excises). According to the order of calculation, taxes are divided into salaried and non-salary. Salary taxes are calculated by the tax authorities. These include a number of taxes paid by individuals (transport tax, land tax). Taxes calculated by individuals are considered non-taxable. Target and general (non-target) taxes. Taxes cannot be linked to certain budget expenditures; they provide a total set of all state expenditures. In certain cases, the tax may be targeted, due to the interests of certain groups of the population or industries or departments. Ordinary and extraordinary taxes. Extraordinary taxes are introduced in the conditions of any special circumstances, which may include natural disasters, wars, blockades, man-made accidents and catastrophes. The object of taxation can be: taxes on property, taxes on income (profit), on certain types of activities. Taxes and fees are also systematized on other grounds: taxes paid by individuals, organizations, mixed taxes paid by both individuals and organizations. 11. VALUE ADDED TAX Value added tax (VAT) is an indirect tax. When goods (works, services) are sold, the taxpayer, in addition to the price of the goods (works, services) sold, presents the VAT amount to the buyer for payment. The taxpayer shifts his VAT costs to the buyer, who, when reselling the goods, calculates VAT, shifting the burden of paying it to his buyer, and so on to the final consumer. The tax burden of paying VAT is borne not by taxpayers, but by the end consumer of goods (works, services). VAT taxpayers: organizations; individual entrepreneurs; persons moving goods across the customs border of the Russian Federation. Organizations and individual entrepreneurs are exempt from paying VAT if for the three previous calendar months the amount of proceeds from the sale of goods (except for excisable goods) did not exceed 1 million rubles in total. This rule does not apply to persons selling excisable goods. If both excisable and non-excisable goods are sold at the same time, then these persons are exempted from paying VAT only on transactions with non-excisable goods. Object of VAT taxation - operations for the sale of goods (works, services) in the territory of the Russian Federation, including on a gratuitous basis; transfer of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax; performance of construction and installation works for own consumption; import of goods into the customs territory of the Russian Federation. The Tax Code of the Russian Federation provides for exemptions from the list of objects subject to VAT. Operations that are not recognized by tax legislation as the sale of goods (works or services) are not subject to VAT. To them, in accordance with paragraph 3 of Art. 39 of the Tax Code of the Russian Federation include operations: - related to the circulation of Russian or foreign currency; - transfer of property to legal successors in the course of reorganization; - transfer of property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurship; - transfer of property of an investment nature (contributions to the authorized capital of business companies and partnerships, under a simple partnership agreement, share contributions to share funds of cooperatives); - transfer of residential premises to individuals in the houses of the state (municipal) housing stock during privatization; - seizure of property by confiscation, inheritance of property, conversion of ownerless and abandoned things, ownerless animals, finds, treasures into the ownership of other persons in accordance with the Civil Code of the Russian Federation. In addition, the following are not subject to VAT: - transfer on a gratuitous basis of objects of social and cultural and housing and communal purposes, roads, electrical networks, substations, gas networks, water intake facilities and similar objects to state (local) authorities; - transfer of property of state (municipal) enterprises, redeemed in the order of privatization; - works, services of state (local) bodies within the framework of their powers; - transfer on a gratuitous basis of fixed assets to state (local) bodies; - operations for the sale of land plots; - transfer of property rights of the organization to its legal successor. 12. OBJECT OF TAXATION OF VALUE ADDED TAX Object of VAT taxation - operations for the sale of goods (works, services) on the territory of the Russian Federation, including on a gratuitous basis; transfer of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax; performance of construction and installation works for own consumption; import of goods into the customs territory of the Russian Federation. The Tax Code of the Russian Federation provides for exemptions from the list of objects subject to VAT. VAT is not charged on transactions that are not recognized by tax legislation as the sale of goods (works or services). To them, in accordance with paragraph 3 of Art. 39 of the Tax Code of the Russian Federation include operations: - related to the circulation of Russian or foreign currency; - transfer of property to legal successors in the course of reorganization; - transfer of property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurship; - transfer of property of an investment nature (contributions to the authorized capital of business companies and partnerships, under a simple partnership agreement, share contributions to share funds of cooperatives); - transfer of residential premises to individuals in the houses of the state (municipal) housing stock during privatization; - seizure of property by confiscation, inheritance of property, conversion of ownerless and abandoned things, ownerless animals, finds, treasures into the ownership of other persons in accordance with the Civil Code of the Russian Federation. In addition, the following are not subject to VAT: - transfer on a gratuitous basis of objects of social and cultural and housing and communal purposes, roads, electrical networks, substations, gas networks, water intake facilities and similar objects to state (local) authorities; - transfer of property of state (municipal) enterprises, redeemed in the order of privatization; - works, services of state (local) bodies within the framework of their powers; - transfer on a gratuitous basis of fixed assets to state (local) bodies; - operations for the sale of land plots; - transfer of property rights of the organization to its legal successor. The territory of the Russian Federation is recognized as the place of sale of goods in the presence of one of the following circumstances: 1) the goods are located in the territory of the Russian Federation, are not shipped or transported; 2) the goods at the time of commencement of shipment or transportation are located on the territory of the Russian Federation. The territory of the Russian Federation is recognized as the place of sale of works and services if: - works (services) are directly related to real estate located on the territory of the Russian Federation; - works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation; - services are actually provided on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports; - the buyer of works (services) carries out activities on the territory of the Russian Federation; - when transferring ownership or assignment of patents, licenses or other similar rights; provision of consulting, legal, accounting services, etc.; - the activity of an organization or an individual entrepreneur that performs work (renders services) is carried out on the territory of the Russian Federation. 13. TAX RATES AND TAX DEDUCTIONS FOR VALUE ADDED TAX Tax rates for value added tax are differentiated. The general tax rate is set at 18% of the tax base. The preferential rate (reduced) - 10% - is established for a number of socially significant categories of goods - some food products (meat, milk, sugar, salt, bread, etc.), goods for children, periodicals, some medical products. For a number of objects of taxation, in accordance with the Tax Code of the Russian Federation, a tax rate equal to 0% is established. This tax rate applies, in particular, to the following transactions: - exported goods (works, services) directly related to the production and sale of such goods; - works (services) connected with transportation (transportation) through the customs territory of the Russian Federation of transit goods; - services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents; - works (services) performed (rendered) directly in outer space, as well as a complex of preparatory ground works (services), technologically determined and inextricably linked with the performance of work (rendering services) directly in outer space, etc. The following are exempt from VAT: lease of premises by a landlord to foreign citizens or organizations accredited in the Russian Federation; sale of a number of medical goods and services; provision of services for the maintenance of children in preschool institutions; services for the transportation of passengers by public urban passenger transport (with the exception of taxis, including route taxis); funeral services; services for the provision of residential premises for use in the housing stock of all forms of ownership; some services in the field of education, etc. Important are the tax deductions by which the taxpayer has the right to reduce the total amount of VAT paid. VAT amounts presented to the taxpayer and paid by him when purchasing goods are subject to deductions. The amount of VAT is calculated at the end of each tax period as the total amount of tax received as a result of adding the amounts of taxes calculated separately at rates of 18%, 10% and 0%, reduced by the amount of tax deductions: VAT = (NB (a) X 0,18 + NB (b) x 0,1 + NB(s) x 0) - NV, where VAT is the amount of tax payable; NB(a) - tax base to which the rate of 18% is applied; NB(b) - tax base to which the rate of 10% is applied; NB(c) - tax base to which the rate of 0% is applied; HB - tax deductions. In fact, the amount of VAT is the difference between the amount of VAT paid to the taxpayer by buyers of his goods and the amount of VAT previously paid by the taxpayer to suppliers of various types of goods. If at the end of the tax period the amount of tax deductions exceeds the total amount of VAT calculated on all transactions of the taxpayer, then the resulting difference must be reimbursed (offset, returned) to the taxpayer, and the amount of VAT payable to the budget at the end of this tax period is assumed to be zero. 14. PROCEDURE FOR CALCULATING AND PAYING VAT VAT amount is calculated as a percentage of the tax base corresponding to the tax rate, and in case of separate accounting - as the amount of VAT received as a result of adding the amounts of taxes calculated separately for each rate. Total VAT is calculated on the basis of the results of each tax period in relation to all transactions recognized as an object of taxation and committed in the tax period. VAT payment is made at the end of each tax period based on the actual sale of goods no later than the 20th day of the month following the expired tax period. Taxpayers are required to submit a declaration to the tax authorities no later than the 20th day of the month following the expired tax period. Taxpayers with monthly proceeds from the sale of goods not exceeding 1 million rubles during the quarter are entitled to pay VAT based on the actual sale of goods for the past quarter no later than the 20th day of the month following the past quarter. The taxpayer, when selling goods, in addition to the price of the goods being sold, is obliged to present the corresponding amount of VAT for payment to the buyer of these goods. When selling goods, the seller is obliged to issue an invoice to the buyer within 5 days from the date of shipment of the goods. The invoice is the basis for accepting the presented VAT amounts for deduction or reimbursement. When paying VAT, tax deductions are important, by which the taxpayer has the right to reduce the total amount of VAT paid. The amount of VAT is calculated at the end of each tax period as the total amount of tax received as a result of adding up the amounts of taxes calculated separately at rates of 18%, 10% and 0%, reduced by the amount of tax deductions: VAT = (NB (a) X 0,18 + NB (b) x 0,1 + NB (s) x 0) - HB, where VAT is the amount of tax payable; NB(a) - tax base to which the rate of 18% is applied; NB(b) - tax base to which the rate of 10% is applied; NB(c) - tax base to which the rate of 0% is applied; HB - tax deductions. In fact, the amount of VAT is the difference between the amount of VAT paid to the taxpayer by buyers of his goods and the amount of VAT previously paid by the taxpayer to suppliers of various types of goods. If at the end of the tax period the amount of tax deductions exceeds the total amount of VAT calculated on all transactions of the taxpayer, then the resulting difference must be reimbursed (offset, returned) to the taxpayer, and the amount of VAT payable to the budget at the end of this tax period is assumed to be zero. The obligation to calculate, withhold and transfer VAT in some cases is assigned to tax agents. Thus, the obligation to withhold and pay VAT by foreign persons who are not registered with the Russian tax authorities as taxpayers is assigned to tax agents, which are organizations and individual entrepreneurs registered with the tax authorities and purchasing goods on the territory of the Russian Federation ( works, services) from foreign persons. The taxpayer is obliged to keep separate records of transactions in the event that he carries out transactions subject to taxation and transactions exempt from taxation. 15. EXCISES: TAX PAYERS AND OBJECT OF TAXATION Excises are classified as indirect taxes. The burden of paying excises is shifted by taxpayers to consumers of goods. Excise Taxpayers - organizations and individual entrepreneurs performing transactions subject to excise taxation, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation. Excisable goods. The Russian Federation has a limited list of excisable goods. Excisable goods traditionally include luxury goods, socially harmful goods, the government and society are interested in curbing their consumption. In addition, excisable goods often include highly profitable goods, the sale of which brings excess profits to taxpayers. Excises, like no other tax, have a regulatory function, primarily in the sphere of consumption of goods. The list of excisable goods includes wine and vodka products, tobacco products, etc. The Tax Code refers to excisable goods: ethyl alcohol from all types of raw materials, with the exception of cognac alcohol; alcohol-containing products (solutions, emulsions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%; alcoholic products (drinking alcohol, vodka, liqueurs and other food products with an ethyl alcohol content of more than 1,5%, with the exception of wine materials); beer; tobacco products; passenger cars and motorcycles with engine power over 112,5 kW (150 hp); motor gasoline; diesel fuel; engine oils for diesel and (or) carburetor (injector) engines; straight-run gasoline. Object of taxation represents the sale of excisable goods on the territory of the Russian Federation. Consequently, the object of taxation is not income or property, but a special type of activity - operations on the turnover of excisable goods committed by the taxpayer. The tax base is determined separately for each type of excisable goods. The tax base is determined depending on the tax rates established for excisable goods: 1) as the volume of sold goods in physical terms - for excisable goods for which fixed tax rates are established (in absolute amount per unit of measurement); 2) as the cost of goods sold - for excisable goods, in respect of which ad valorem (as a percentage) tax rates are established. With regard to excisable goods for which different tax rates are established, the tax base is determined in relation to each tax rate. The tax period is a calendar month. Tax rates are set separately for each category of excisable goods. For cigarettes and cigarettes, a combined rate is set, consisting of an ad valorem (as a percentage) and a fixed component. Other rates are fixed in a fixed amount per unit of taxation. For example, for natural wines (excluding champagnes, sparkling, carbonated, effervescent), the rate is 2 rubles. 20 kop. per liter; for cigars - 17 rubles. 75 kop. for 1 piece; for diesel fuel - 1080 rubles. for 1 ton 16. EXCISE: TAX RATES AND TAX DEDUCTIONS Tax rates are set separately for each category of excisable goods. Excises are collected at the same rates for the entire territory of the Russian Federation (including for imported goods). In accordance with Art. 193 of the Tax Code of the Russian Federation establishes three types of rates: - specific, or solid, - in rubles and kopecks per unit of measurement; - ad valorem - as a percentage of the value of the goods, determined in accordance with Art. 187 of the Tax Code of the Russian Federation (i.e., the value of the goods minus excises and VAT). Since 2004, the last ad valorem rate has been excluded from Chapter 22 of the Tax Code of the Russian Federation (it was applied to natural gas); - combined, consisting of two parts - a specific component (in rubles and kopecks per unit of measurement) and an ad valorem component (as a percentage of the cost). Since January 1, 2003, combined rates have been set for cigarettes and cigarettes. Consider excise rates for some types of excisable goods. Beer. There are three excise rates for beer, depending on the alcohol content of the beer. At the same time, unlike alcoholic products, the rate is set not per 1 liter of anhydrous ethyl alcohol, but per 1 liter of physical volume of beer. When filling out the declaration on excise taxes on beer, it is not required to recalculate the volume of sold beer for anhydrous alcohol. In this case, the declaration indicates the actual volume of sales in liters of physical volume. Cars. There are three rates for cars: - for cars with engine power up to 67,5 kW (90 hp) inclusive - 0 rub. for 0,75 kW (1 hp); - for cars with engine power over 67,5 kW (90 hp) and up to 112,5 kW (150 hp) inclusive - 16,5 rubles. for 0,75 kW (1 hp); - for cars with engine power over 112,5 kW (150 hp) - 167 rubles. for 0,75 kW (1 hp). Alcoholic products. Excises on alcoholic products are calculated by producers on the date of their shipment (transfer) to the buyer. The date of transfer of alcoholic products to its own structural unit, which carries out its retail or wholesale sales, is not the moment of accrual of excise duty. Excise tax is charged only on the date of shipment of alcoholic products to another owner. The amount of excise tax may be reduced by the amount of tax deductions. The following amounts of excise are subject to deductions: - presented by the seller and paid by the taxpayer when acquiring excisable goods used as raw materials for the production of other excisable goods; - the amount of excise tax paid to the seller on excisable goods in case of their irretrievable loss during storage, movement and subsequent technological processing; - paid by the owners of tolling raw materials upon its acquisition or during its production; - paid on the territory of the Russian Federation for ethyl alcohol produced from food raw materials, used in the production of wine materials used for the production of alcoholic products; - paid by the taxpayer when the buyer returns excisable goods or refuses them; - paid in the form of an advance payment upon the acquisition of excise stamps, for excisable goods subject to mandatory labeling. 17. PROCEDURE FOR CALCULATING EXCISES Tax rates are set separately for each category of excisable goods. For cigarettes and cigarettes, a combined rate is set, consisting of an ad valorem (as a percentage) and a fixed component. Other rates are fixed in a fixed amount per unit of taxation. So, for natural wines (excluding champagne, sparkling, carbonated, effervescent), the rate is 2 rubles. 20 kop. per liter; for cigars - 17 rubles. 75 kop. for 1 piece; for diesel fuel - 1080 rubles. for 1 ton The taxpayer independently calculates excise amount, payable. With regard to excisable goods for which fixed rates are established, the amount of excise is calculated as the product of the tax rate and the tax base. With regard to excisable goods, for which ad valorem (as a percentage) tax rates are established, the amount of excise duty is calculated as a percentage of the tax base corresponding to the tax rate. The total amount of excise when making transactions with excisable goods is the amount obtained as a result of adding the amounts of excise calculated for each type of excisable goods subject to excise at different tax rates. In accordance with Art. 194 of the Tax Code, the amount of excise for each type of excisable goods (including when imported into the territory of Russia) is calculated as the product of the tax base and the corresponding tax rate. Therefore, the calculation of the amount of excise is made according to the following formulas: a) for goods for which specific rates are set: C \uXNUMXd O × A, where C is the amount of excise; О - tax base (volume of sold products) in physical terms; A - excise rate (in rubles and kopecks per unit of measurement of goods); b) for excisable goods for which ad valorem rates are set: C \u100d O × A / XNUMX%, where C is the amount of excise duty; O - tax base (cost of products sold, determined for each type of excisable goods); A - excise rate (as a percentage of the cost); c) for excisable goods for which combined rates are set: C \u100d (Oc × Ac) + (Oa × Aa / XNUMX%), where C is the amount of excise duty; Os - tax base (volume of sold products) in physical terms; Oa - tax base (cost of products sold, determined for each type of excisable goods); Ac - specific excise rate (in rubles and kopecks per unit of measurement of goods); Aa - ad valorem excise rate (as a percentage of the cost). The total amount of excise is determined based on the results of the tax period as the amount obtained as a result of adding the amounts of excise calculated for each type of excisable goods. In accordance with Article 192 of the Tax Code, the tax period is defined as each calendar month. If the taxpayer does not keep separate records of transactions for the sale of excisable goods taxed at different rates, the amount of excise duty is determined at the maximum rate (out of all those applied by the taxpayer) in relation to a single tax base determined for all transactions subject to excises. For example, if a taxpayer does not keep separate records of the sale of beer taxed at different rates, the total excise amount is determined based on the maximum rate, which is 7 rubles. 45 kop. for one liter of beer. 18. PROCEDURE FOR PAYING EXCISES The procedure for paying excise duty depends on the type of excisable goods. Petroleum products. Taxpayers who have a certificate for wholesale sales pay excises: - no later than the 25th day of the second month following the expired tax period - for petroleum products, with the exception of straight-run gasoline; - no later than the 25th day of the third month following the expired tax period - for straight-run gasoline. Taxpayers who have a certificate for the retail sale of petroleum products pay excises no later than the 10th day of the month following the expired tax period. Taxpayers who have only a certificate for the processing of straight-run gasoline, pay excise tax no later than the 25th day of the third month following the expired tax period. Payment of excise taxes by other taxpayers performing transactions with petroleum products for the expired tax period - no later than the 25th day of the next month. A declaration on excise taxes on petroleum products is also submitted within the specified time limits. Denatured ethyl alcohol. An organization that has a certificate for the production of non-alcohol-containing products, upon receipt of denatured ethyl alcohol, pays excise tax no later than the 25th day of the third month following the expired tax period. Other excisable goods. When selling ethyl alcohol, alcohol-containing, alcoholic products, beer, tobacco products, light cars and motorcycles, excises are paid based on actual sales for the past tax period. The first payment is made no later than the 25th day of the month following the reporting one, and the second - no later than the 15th day of the second month following the reporting one. It is not required to calculate the tax base and excise amounts for the specified excisable goods separately for the period from the 1st to the 15th and from the 16th to the last day of the month. The calculation of the amount of excise is carried out as a whole for the month, then the amount received is divided in half and paid to the budget within the specified time. The declaration on excise taxes for the expired period shall be submitted no later than the 25th day of the next month at the place of registration of the organization, as well as at the location of each branch or other separate subdivision in terms of the operations carried out by them, which are recognized as objects of excise taxation. The procedure and terms for paying excise duty when importing excisable goods into the territory of the Russian Federation customs authorities are established by the customs legislation on the basis of the provisions of Ch. 22 of the Tax Code of the Russian Federation. Customs duties and taxes must be paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed, if the declaration of goods is not made at the place of their arrival. Customs duties and taxes are paid to the cash desk or to the account of the customs authority. Customs duties and taxes are paid at the choice of the payer both in the currency of the Russian Federation and in foreign currency, the exchange rate of which is quoted by the Central Bank of the Russian Federation. The payer may make advance payments against future customs payments to the account of the customs authority. The payer may subsequently order that advance payments made earlier be treated as customs payments. 19. INDIVIDUAL INCOME TAX (PIT) taxpayers admit: - individuals who are tax residents of the Russian Federation and who actually stay on the territory of the Russian Federation for at least 183 days in a calendar year; - individuals who are not tax residents of the Russian Federation, but receive income from sources in the Russian Federation, actually staying on the territory of the Russian Federation for more than 183 days in a calendar year. Individuals include: - citizens of the Russian Federation; - Foreign citizens; - stateless persons. Individual entrepreneurs are singled out as a separate category of personal income tax payers. Income of individuals who are not tax residents is subject to personal income tax at an increased rate of 30% instead of 13. Also, income received by a non-resident taxpayer, when calculating personal income tax, is not reduced by standard tax deductions. A tax resident is an individual who actually stays on the territory of the Russian Federation for at least 183 days in a calendar year. The course of a period calculated in years, months, weeks or days begins on the next day after the calendar date or the occurrence of the event that determined its beginning. The countdown of the period of actual stay of an individual in the territory of the Russian Federation begins on the day after the day this person arrived in the Russian Federation. The countdown of the period of stay outside the Russian Federation begins on the next day after his departure abroad. Object of taxation. Depending on the status of the taxpayer, the object of taxation is: - for tax residents - income received from sources in the Russian Federation and (or) abroad; - for non-residents - income received from sources in the Russian Federation. The object of taxation for personal income tax is income received by taxpayers: - from sources in Russia and abroad - for individuals who are tax residents of the Russian Federation; - from sources in Russia - for individuals who are not tax residents of the Russian Federation. Therefore, in order to determine whether an individual will pay personal income tax, it is necessary to establish not only his tax status, but also the sources of his income. Three forms of income: income in cash; income in kind; income in the form of material benefits. Income can be paid in cash directly from the cash desk of the enterprise, transferred to the bank account of the taxpayer or, at his request, to the accounts of third parties. Income denominated (denominated) in foreign currency is recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of receipt of income. Income can be paid in kind. These include: payment (in full or in part) for an individual by organizations or entrepreneurs of goods or property rights, including utilities, food, recreation, training in the interests of the taxpayer; Goods received by the taxpayer, works performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge; wages in kind. Material benefit - preferential interest for the use of borrowed (credit) funds, the purchase of goods (works, services) from interdependent persons at a reduced price, preferential purchase of securities. 20. DETERMINATION OF THE TAX BASE FOR PIT The tax base - cost characteristic of the taxpayer's income received in the tax period: from all sources - for tax residents; from sources in the Russian Federation - for persons who are not tax residents. All incomes of the taxpayer received by him, or the right to dispose, which he had in the tax period, are taken into account. The tax base is determined separately for each type of income, for which different tax rates are established. The tax base for personal income tax includes all the taxpayer's income received by him during the tax period (calendar year). When calculating the tax base in accordance with the Tax Code of the Russian Federation, the following three types of income are taken into account: in cash; in kind; in the form of material gain. For tax purposes, all income is taken into account in full without any deductions. The Tax Code provides for four tax rates on personal income - 9, 13, 30 and 35%. The tax rate depends on the type of income. The tax base is determined for each type of income, for which different rates are established. At a rate of 13%, wages and other payments as wages, remuneration under civil law contracts, income received by individual entrepreneurs, as well as private notaries and private practitioners, etc. are taxed. The following types of income are taxed at a rate of 35%: - the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services; - insurance payments under voluntary life insurance contracts; - interest on bank deposits in excess of the amount calculated on the basis of 3/4 of the current refinancing rate of the Central Bank of the Russian Federation, during the period for which interest is accrued, on ruble deposits and 9% per annum on deposits in foreign currency; - the amount of savings on interest when taxpayers receive borrowed (credit) funds on preferential terms: for ruble loans - as an excess of the amount of interest for the use of borrowed funds denominated in rubles, calculated based on 3/4 of the current refinancing rate established by the Central Bank of the Russian Federation, over the amount interest calculated under the contract; for foreign currency loans - as an excess of the amount of interest for the use of borrowed funds, expressed in foreign currency, calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement. The exception is the material benefit received from savings on interest for the use of targeted loans (credits) received from credit and other Russian organizations and spent on the construction or purchase of a residential building or apartment in the Russian Federation. At a rate of 30%, all income received by individuals who are not tax residents of the Russian Federation is taxed. At a rate of 9% are taxed: - dividends from equity participation in the activities of organizations; - income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007. 21. PIT RATES The Tax Code provides for four tax rates on personal income - 9, 13, 30 and 35%. The tax rate that should be applied when calculating personal income tax does not depend on the size, but on the type of income. The tax base is determined for each type of income, for which different rates are established. At the personal income tax rate of 13%, most of the income received by payers is taxed. At a rate of 13%, wages and other payments as wages, remuneration under civil law contracts, income received by individual entrepreneurs, as well as private notaries and private practitioners, etc. are taxed. For some forms of income, special tax rates are set: 35, 30 and 9%. The following types of income are taxed at a rate of 35%: - the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services; - insurance payments under voluntary life insurance contracts; - interest on bank deposits in excess of the amount calculated on the basis of 3/4 of the current refinancing rate of the Central Bank of the Russian Federation, during the period for which interest is accrued, on ruble deposits and 9% per annum on deposits in foreign currency; - the amount of savings on interest when taxpayers receive borrowed (credit) funds on preferential terms: for ruble loans - as an excess of the amount of interest for the use of borrowed funds denominated in rubles, calculated based on 3/4 of the current refinancing rate established by the Central Bank of the Russian Federation, over the amount interest calculated under the contract; for foreign currency loans - as an excess of the amount of interest for the use of borrowed funds, expressed in foreign currency, calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement. The exception is the material benefit received from savings on interest for the use of targeted loans (credits) received from credit and other Russian organizations and spent on the construction or purchase of a residential building or apartment in the Russian Federation. At a rate of 30%, all income received by individuals who are not tax residents is taxed. At a rate of 9% are taxed: - dividends from equity participation in the activities of organizations; - income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007. The procedure for determining the amount of tax that must be withheld when paying income depends on the rate at which this income is taxed: - at a rate of 13%; - at a rate of 35, 30 or 9%. The Tax Code of the Russian Federation provides that a sufficiently large list of incomes is not taken into account to determine the tax base for personal income tax. Among them: - income fully exempt from taxation; - Income partially exempt from taxation. If income is taxed at a rate of 13%, then before calculating personal income tax, income must be reduced by the amount of tax deductions. Amounts partially exempted from taxation are also classified as deductions. 22. APPLICATION OF TAX DEDUCTIONS Tax agents (employers, etc.), withholding personal income tax, provide the employee with standard, social, property, professional tax deductions. The tax base is reduced by the amount of the standard tax deduction due to the employee. Deductions are granted at the request of the taxpayer. Standard tax deductions are provided only to taxpayers - residents of the Russian Federation who receive income subject to personal income tax at a rate of 13%. A taxpayer can receive deductions for the same tax period from only one tax agent. Types of standard tax deductions: non-taxable minimum income; child support costs. Non-taxable minimum income consists of the following tax deductions: - in the amount of 3000 rubles. - monthly; - in the amount of 500 rubles. - monthly; - in the amount of 400 rubles. - provided monthly until the month in which the employee's income from the beginning of the calendar year exceeds 20 rubles. When a taxpayer is eligible for multiple deductions, a maximum is granted. Taxpayers are entitled to allowance for each child under the age of 18, as well as for a full-time student, student, graduate student, cadet and resident under the age of 24. Social tax deduction for charity provided if during the year the taxpayer transferred money to charitable purposes. The deduction can be used if the money was transferred: - organizations of science, culture, education, healthcare and social security financed from the budget; - physical culture and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams; - to religious organizations for the implementation of their statutory activities. The amount of the deduction cannot exceed 25% of the income received by the taxpayer for the year. Social tax deduction for medical treatment provided if during the year the taxpayer paid for medical services or purchased medicines, medical insurance. The maximum amount of the deduction is 50 rubles. in a year. Social tax deduction for education is provided if during the calendar year the taxpayer not only worked, but also studied, or for the education of their children under the age of 24 if they study full-time. When the amount of the deduction is greater than the income received, the tax base is considered to be zero. property tax deductions provided if the taxpayer has purchased or built housing. The maximum deduction amount is 1 rubles. Professional tax deductions provided to taxpayers, individual entrepreneurs, private notaries and other private practitioners: - receiving income from the performance of works (services) under civil law contracts; - receiving royalties under copyright agreements; - receiving income from individuals who are not tax agents for the performance of work (services) under civil law contracts. Deductions are provided by tax agents or on the basis of a written application of taxpayers when submitting a tax return to the tax office at the end of the tax period (calendar year). 23. INCOME NOT SUBJECT TO PIT TAXATION In accordance with Art. 217 of the Tax Code of the Russian Federation is not subject to taxation (exempted from taxation) is a fairly large list of income. These include: income fully exempt from taxation; income partially exempt from taxation. A separate type of income that is completely exempt from taxation is income received from family members and close relatives. Income received by an individual is not recognized as an object of personal income tax: from transactions related to property and non-property relations of individuals recognized as family members or close relatives in accordance with the RF IC (with the exception of income received by these individuals under agreements concluded between these individuals civil law or labor agreements). When civil law contracts or labor agreements are concluded between family members and close relatives, the income received by one of the parties under such an agreement is subject to taxation. Consequently, the object of taxation does not arise when receiving income from transactions related to property and non-property relations of family members or close relatives, only if these relations are not formalized by civil law contracts. The preferential taxation regime is applied in this case rather limitedly. It is limited to relations that are regulated by a marriage contract, the property rights of the child, maintenance obligations of family members, etc. Other income fully or partially exempt from taxation: - state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with applicable law; - severance pay in connection with the liquidation of the organization, reduction in the number or staff of the organization's employees in the amount of the average monthly earnings. The amounts of severance payments in other cases or the establishment of increased amounts of severance payments cannot be exempted from personal income tax; - state pensions and labor pensions, assigned in the manner prescribed by law; - compensation payments within the limits established by the legislation of the Russian Federation; - travel expenses: per diem, paid within the limits established by law; expenses for travel, renting a dwelling, paying for communication services, obtaining and registering an official foreign passport, obtaining visas; expenses related to the exchange of cash currency or a check in a bank for cash foreign currency; - compensation for persons working and living in the regions of the Far North and areas equated to them for travel to the place of use of vacation in the territory of the Russian Federation and back by any mode of transport (except taxi), paid once every two years at the expense of the employer, as well as for payment baggage allowance up to 30 kg; - the cost of travel of the employee and members of his family to the place of use of the vacation and back, as well as the cost of carrying luggage, when such an obligation of the employer is provided for in the collective agreement. 24. UNIFIED SOCIAL TAX (UST): TAX PAYERS AND OBJECT OF TAXATION The unified social tax replaced the previously paid mandatory insurance contributions to state off-budget funds. The UST is a targeted tax: it is intended to raise funds for the realization of the right of citizens to state pension and social security, insurance, and medical care. Groups of UST payers: 1) organizations, entrepreneurs, individuals making payments to individuals; 2) entrepreneurs, lawyers, notaries engaged in private practice. When a person simultaneously belongs to both groups of taxpayers, he must calculate and pay tax on each basis. For the purpose of calculating and paying the UST, members of a peasant (farm) economy are equated with individual entrepreneurs. Object of taxation: - for taxpayers of the first group, payments and other remunerations accrued in favor of individuals under labor and civil law contracts are recognized (with the exception of civil law contracts, the subject of which is the transfer of ownership, other real rights to property related to the transfer of property for use ); - for taxpayers of the second group, income from entrepreneurial or other professional activities is recognized, minus the costs associated with their extraction. Remuneration to members of the board of directors for management functions is not the subject of an employment contract between the organization and members, since the board of directors is a higher authority in relation to the general director of the organization. Usually remuneration to members of the board of directors is paid by the decision of the founders, members or major shareholders. Consequently, such remuneration is not a remuneration and is not recognized as an object of taxation of the UST and insurance premiums for mandatory pension insurance, if the organization does not attribute such payments to expenses that reduce the tax base for corporate income tax. The object of UST taxation for individuals not recognized as entrepreneurs making payments to individuals is recognized as payments and other remuneration under labor and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals. The object of taxation does not include payments made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), as well as contracts related to the transfer of property, property rights for use. The object of taxation for entrepreneurs and lawyers who do not make payments to individuals is income from entrepreneurial or other professional activities, minus expenses. Payments and remuneration are not recognized as an object of taxation if: - for taxpayers-organizations, such payments are not classified as expenses that reduce the tax base for income tax in the tax period; - for taxpayers - entrepreneurs or individuals, such payments do not reduce the tax base for personal income tax in the tax period. 25. TAX BASE AND UST RATES The tax base: - for organizations, entrepreneurs, individuals making payments to individuals, it is the amount of payments and other remunerations accrued by taxpayers for the tax period in favor of individuals; - for entrepreneurs, lawyers, notaries engaged in private practice, the tax base is the amount of income received by them during the tax period, in cash and in kind, from entrepreneurial or other professional activities, less the costs associated with their extraction. Any remuneration is taken into account, regardless of the form of their payment. The tax base is determined separately for each individual from the beginning of the tax period at the end of each month on an accrual basis. For individual entrepreneurs, lawyers, notaries, the tax base is income received from entrepreneurial or other professional activities, minus expenses. For individuals who are not recognized as individual entrepreneurs, the tax base is determined as the amount of payments and remunerations provided for in paragraph 2 of Art. 236 of the Tax Code of the Russian Federation, for the tax period to individuals. Tax rates include both fixed and ad valorem (percentage) components of the tax base. UST rates are progressive-regressive - with the growth of the tax base, the size of the firmly fixed part of the rate increases; ad valorem - decreases. For organizations, individual entrepreneurs, individuals making payments to individuals, the following tax rates are established: for payments of up to 280 rubles. per year - 000%; with the amount of payments from 26 rubles. up to 280 rubles per year - 001 rubles. + 600% from the amount exceeding 000 rubles; with the amount of payments over 72 rubles. - 800 10 rubles. + 280% from the amount exceeding 000 rubles. For agricultural producers, organizations of folk art crafts and tribal, family communities of the indigenous peoples of the North, engaged in traditional sectors of management, reduced tax rates have been established. Agricultural commodity producer - an individual or legal entity engaged in the production of agricultural products, which in value terms is more than 50% of the total volume of manufactured products, including a fishing artel, a collective farm, the production of agricultural, fish products and the volume of catch of aquatic biological resources in which is in value terms more than 70% of the total volume of production. For taxpayers - organizations and entrepreneurs that have the status of a resident of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovative special economic zone, the maximum UST rate is 14%. For individual entrepreneurs who do not make payments to individuals, the maximum rate is 10%. For lawyers and notaries, the maximum rate is 8%. For organizations operating in the field of information technology, the maximum rate is 26%. Regressive elements stimulate wage increases by employers. 26. TAX BENEFITS FOR UST The following are exempted from paying UST: 1) organizations - from the amounts of payments and other remuneration; 2) taxpayers - from the amounts of payments and other remuneration: - public organizations of the disabled, among whose members the disabled and their legal representatives make up at least 80%; - organizations whose authorized capital consists of contributions from public organizations of the disabled and in which the number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 25%; - institutions created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the sole owners of whose property are public organizations disabled people. These benefits do not apply to taxpayers involved in the production and (or) sale of excisable goods, minerals, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation; 3) entrepreneurs who are disabled people of groups I, II or III, in terms of income from entrepreneurial and other professional activities in the amount not exceeding 100 rubles. during the tax period. Under the public organizations of the disabled are understood, among other things, the established unions of public organizations of the disabled and their regional and local branches. The authorized capital of organizations must consist entirely of contributions from public organizations of the disabled, or their average number of disabled people must be at least 50%, and the share of wages of disabled people in the payroll fund must be at least 25%. Institutions, the sole owners of whose property are public organizations of the disabled, are exempted from paying UST if they are created to achieve educational, cultural, health-improving, sports, scientific, informational and other social goals, to provide legal and other assistance to disabled people, children disabled people and their parents. UST benefits are applied subject to the following requirements: - a legal entity is created in the form of an institution; - the creation was carried out to achieve social goals or to provide legal and other assistance to disabled people, disabled children and their parents; - the sole owner of the property is a public organization of the disabled. Such taxpayers are exempted from UST from amounts of payments and other remuneration not exceeding 100 rubles. during the tax period for each individual. Benefits do not apply to taxpayers engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled. Individual entrepreneurs, lawyers, notaries who are disabled of I, II or III groups are exempted from paying UST in terms of income from their entrepreneurial activities and other professional activities in the amount not exceeding 100 rubles. during the tax period. 27. TAX ON INCOME OF ORGANIZATIONS: TAX PAYERS, OBJECT OF TAXATION Corporate income tax is a direct tax. taxpayers organizations (Russian and foreign) are recognized under this tax. Russian organizations are legal entities established in accordance with the current legislation of the Russian Federation. Russian organizations must pay this tax from all sources. Foreign organizations are recognized as foreign legal entities with civil legal capacity, established in accordance with the legislation of foreign states, as well as international organizations. They also include branches and representative offices of foreign organizations, if they are established on the territory of the Russian Federation. Such organizations must pay this tax, not only operating in the Russian Federation through permanent representative offices, but also receiving income from Russian sources. The taxpayers of this tax are not organizations transferred to the simplified taxation system or to the payment of a single tax on imputed income. The object of taxation is the profit of the organization, namely the difference between income and expenses. Russian and foreign organizations that work in the Russian Federation through permanent representative offices calculate profit in the same way. Foreign organizations take into account income (expenses) received (produced) in the Russian Federation. At the same time, income from Russian sources received by foreign organizations that are not related to the activities of their permanent representative offices are also subject to this tax. Income (Articles 249-251) and expenses (Articles 252-270) are determined according to the rules established by the Tax Code of the Russian Federation. There are features of the definition in relation to the income and expenses of banks, insurance organizations, non-state pension funds, organizations of the consumer cooperation system and professional participants in the securities market (Article 290-300 of the Tax Code of the Russian Federation). Organizations that make transactions with derivatives instruments determine income and expenses, taking into account Art. 301-303, 305 of the Tax Code of the Russian Federation. Income subject to taxation is divided into two groups: 1) income from sales, representing proceeds from the sale of goods, property rights; 2) non-operating income - non-production income: - from equity participation in other organizations; - penalties recognized by the debtor or payable on the basis of a court decision; - rent; - interest received under loan, credit, bank account, bank deposit agreements, securities and other debt obligations; - property received free of charge, etc. A number of incomes are not subject to taxation, in particular received: - in the form of property (property rights) received in the form of a pledge or deposit; - in the form of contributions to the authorized capital; - in the form of property by budgetary institutions by decision of executive authorities at all levels; - under credit or loan agreements, as well as in repayment of such borrowings; - by unitary enterprises from the owner of the property or a body authorized by him; - religious organizations in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items, etc. 28. TAX BASE The tax base - Monetary expression of profit subject to taxation. Therefore, the income and expenses of the taxpayer for tax purposes are taken into account in cash. When determining the tax base, profit is calculated on an accrual basis from the beginning of the tax period. If in the reporting period the taxpayer received a loss, then the tax base is recognized as equal to zero. Income tax is paid on the profits received by the organization. Profit is the difference between income received and expenses incurred. Income (Articles 249-251) and expenses (Articles 252-270) are determined according to the rules established by the Tax Code of the Russian Federation. There are specific definitions regarding the income and expenses of banks, insurance organizations, non-state pension funds, organizations of the consumer cooperation system and professional participants in the securities market (Articles 290-300 of the NCRF). Income subject to taxation is divided into two groups: 1) income from sales, representing proceeds from the sale of goods, property rights; 2) non-operating income - non-production income: - from equity participation in other organizations; - penalties recognized by the debtor or payable on the basis of a court decision; - rent; - interest received under loan, credit, bank account, bank deposit agreements, securities and other debt obligations; - property received free of charge, etc. A number of incomes are not subject to taxation, in particular received: - in the form of property (property rights) received in the form of a pledge or deposit; - in the form of contributions to the authorized capital; - in the form of property by budgetary institutions by decision of executive authorities at all levels; - under credit or loan agreements, as well as in repayment of such borrowings; - by unitary enterprises from the owner of the property or a body authorized by him; - religious organizations in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items, etc. When calculating the tax base, income and expenses must be expressed in monetary terms. Income received not in money, but in property, property rights, is recognized based on the transaction price. If, as a result of the activity, the organization has received a loss, then the tax base is equal to zero. Losses can be carried forward. For some types of business or tax regimes, income and expenses are not taken into account in taxation. So, gambling profits are not taxed. Organizations carrying out this type of activity pay tax on gambling business. Therefore, when calculating the tax base for income tax, income and expenses related to the gambling business should be excluded from it. When calculating the tax base for income tax, income and expenses related to special tax regimes are not taken into account. For this, separate accounting must be carried out. Expenses can simultaneously relate to all types of activities of the organization. In this case, the amount of expenses attributable to the gambling business or special tax regimes is determined in proportion to the share of income from this business in the total income of the organization. 29. PROCEDURE FOR DETERMINING INCOME AND THEIR CLASSIFICATION Income (Articles 249-251) and expenses (Articles 252-270) are determined according to the rules established by the Tax Code of the Russian Federation. There are features of the definition in relation to the income and expenses of banks, insurance organizations, non-state pension funds, organizations of the consumer cooperation system and professional participants in the securities market (Article 290-300 of the Tax Code of the Russian Federation). Organizations that make transactions with derivatives instruments determine income and expenses, taking into account Art. 301-303, 305 of the Tax Code of the Russian Federation. Income subject to taxation is divided into two groups: 1) income from sales, representing proceeds from the sale of goods, property rights; 2) non-operating income - non-production income: - from equity participation in other organizations; - penalties recognized by the debtor or payable on the basis of a court decision; - rent; - interest received under loan, credit, bank account, bank deposit agreements, securities and other debt obligations; - property received free of charge, etc. A number of incomes are not subject to taxation, in particular received: - in the form of property (property rights) received in the form of a pledge or deposit; - in the form of contributions to the authorized capital; - in the form of property by budgetary institutions by decision of executive authorities at all levels; - under credit or loan agreements, as well as in repayment of such borrowings; - by unitary enterprises from the owner of the property or a body authorized by him; - by religious organizations in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items, etc. Russian and foreign organizations that work in the Russian Federation through permanent representative offices will calculate the profit in the same way. Foreign organizations take into account income (expenses) received (produced) in the Russian Federation. At the same time, income from Russian sources received by foreign organizations that are not related to the activities of their permanent representative offices are also subject to this tax. Income includes income from sales - proceeds from the sale of goods, property rights. Income excludes indirect taxes levied on buyers: VAT and excises. Incomes subject to taxation are determined on the basis of primary documents, other documents confirming income, tax accounting documents. The following methods can be used to determine income - the accrual method and the cash method. The accrual method is used as a general method, the cash method - in specially provided cases. Accrual method - income is recognized in the tax period in which they occurred, regardless of the actual receipt of funds or other form of payment. So, for income from sales, the date of receipt of income is the day of shipment (transfer) of goods, regardless of the actual receipt of funds to pay for them. Cash method - income is recognized in the tax period in which funds were actually received to bank accounts and (or) to the cash desk of the organization, other property (work, services) and property rights, and the debt was repaid in another way. 30. EXPENSES AND THEIR GROUPING Reasonable and documented expenses incurred by the taxpayer for the implementation of activities aimed at generating income are recognized as expenses. Justified costs - economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses - expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred . The taxpayer's expenses that are considered for taxation are divided into two groups: 1) costs associated with production and sales (material costs for the purchase of raw materials, materials, inventory, fuel, components, the amount of accrued depreciation, labor costs, the development of natural resources, etc.); 2) non-sales expenses - expenses not directly related to the production and sale of goods. These include, in particular, the costs of maintaining the property transferred under a lease (leasing) agreement; interest on debt obligations of any kind; court costs and arbitration fees; bank service costs; amounts of bad debts; losses from natural disasters, accidents and other emergencies, etc. The following methods can be used to determine expenses - the accrual method and the cash method. The accrual method is used as a general method, the cash method - in specially provided cases. Accrual method - expenses are recognized in the tax period in which they occurred, i.e. expenses incurred after their actual payment. Cash method - expenses are recognized in the tax period in which funds were actually received to bank accounts and (or) to the cash desk of the organization, other property and property rights, and the debt was repaid in another way. The cash method is used by organizations (with the exception of banks) that have, on average, for the previous four quarters, the amount of proceeds from the sale of goods (works, services), excluding VAT, not more than 1 million rubles. for every quarter. The costs of the organization are divided into costs associated with the production and sale of goods, and non-operating costs. Expenses must be justified and documented. Expenses are considered reasonable provided that they are made for the implementation of activities aimed at generating income. However, not all costs that meet this criterion are fully recognized. Individual expenses are normalized for tax purposes. Organizations can reduce taxable income on the basis of any documents, one way or another confirming the expense incurred. Such documents include, in particular: - papers issued according to the customs of the business turnover of the country in whose territory the costs were incurred; - customs declaration; - travel order; - travel documents; - report on the work performed under the contract. When certain types of costs can be attributed to several types of expenses, the taxpayer has the right to decide which group to include such costs. 31. TAX RATE ON INCOME TAX OF ORGANIZATIONS General tax rate for corporate income tax is 24%. The amount of tax calculated at a rate of 6,5% is credited to the federal budget; and at a rate of 17,5% - to the budgets of the constituent entities of the Russian Federation. The rate in the part to be credited to the budgets of the constituent entities of the Russian Federation may be lowered for certain categories of taxpayers by the laws of the constituent entities of the Russian Federation. The specified rate cannot be lower than 13,5%. Tax payment to the wrong budget is qualified as non-payment of tax, which entails the accrual of penalties and tax liability. Income tax rates for foreign organizations that are not related to activities in the Russian Federation through a permanent establishment are set at 10% - from income for the use, maintenance or leasing (freight) of ships, aircraft or other mobile vehicles or containers in connection with the implementation international transportation and 20% - from all other income. For organizations - residents of a special economic zone, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of tax to be credited to the budgets of the constituent entities of the Russian Federation from activities carried out in the territory of a special economic zone. At the same time, it is necessary to keep separate records of income received in the territory of the special economic zone, and income received outside it. The specified rate cannot be lower than 13,5%. The following rates apply to income received in the form of dividends: - 9% - for income received in the form of dividends from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation; - 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as on income received in the form of dividends by Russian organizations from foreign organizations. The following tax rates apply to income from operations with certain types of debt obligations: - 15% - on income in the form of interest on state and municipal securities, the terms of issue and circulation of which provide for income in the form of interest, as well as on income in the form of interest on mortgage-backed bonds and income of founders of trust management of mortgage coverage received on based on the acquisition of mortgage certificates issued by a mortgage collateral manager after January 1, 2007; - 9% - on income in the form of interest on municipal securities, as well as on income in the form of interest on mortgage-backed bonds and income of the founders of a mortgage-backed trust management received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1 2007; - 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bonded loan of 1999; - 0% in relation to the profit received by the Central Bank of the Russian Federation from the implementation of activities related to the performance of its functions; - 24% in relation to the profit received by the Central Bank of the Russian Federation from the implementation of activities not related to the performance of its functions. 32. PROCEDURE FOR CALCULATION OF INCOME TAX Income Taxes is defined as the percentage of the tax base corresponding to the tax rate. The tax amount based on the results of the reporting period and the amount of advance payments based on the results of the reporting periods are determined by the taxpayer independently on the basis of tax accounting data. The tax is paid at the end of the tax period no later than March 28 of the following year. March 28 of the following year is set as the deadline for filing a tax return. Russian and foreign organizations that work in the Russian Federation through permanent representative offices calculate the tax in the same way. Foreign organizations take into account income received in the Russian Federation. Income (Articles 249-251 of the Tax Code of the Russian Federation) and expenses (Articles 252-270 of the Tax Code of the Russian Federation) are determined according to the rules established by the Tax Code of the Russian Federation. There are features of the definition in relation to the income and expenses of banks, insurance organizations, non-state pension funds, organizations of the consumer cooperation system and professional participants in the securities market (Article 290-300 of the Tax Code of the Russian Federation). Income subject to taxation is divided into two groups: 1) income from sales, representing proceeds from the sale of goods, property rights; 2) non-operating income - non-production income: - from equity participation in other organizations; - penalties recognized by the debtor or payable on the basis of a court decision; - rent; - interest received under loan, credit, bank account, bank deposit agreements, securities and other debt obligations; - property received free of charge, etc. A number of incomes are not taken into account when calculating the tax, in particular received: - in the form of property (property rights) received in the form of a pledge or deposit; - in the form of contributions to the authorized capital; - in the form of property by budgetary institutions by decision of executive authorities at all levels; - under credit or loan agreements, as well as in repayment of such borrowings; - by unitary enterprises from the owner of the property or a body authorized by him; - religious organizations in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items, etc. When making advance payments on a monthly basis based on the profit for the previous quarter, the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the payment payable in the second quarter of the current tax period is equal to one third of the amount of the advance payment calculated for the first reporting period of the current year. The amount of the payment payable in the third quarter of the current tax period is equal to one third of the difference between the amount of the advance payment calculated based on the results of the first half year and the amount of the advance payment calculated based on the results of the first quarter. The amount of the payment payable in the fourth quarter of the current tax period is equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of half a year. 33. TERMS AND PROCEDURE FOR PAYING TAX Income tax is defined as corresponding to the tax rate percentage of the tax base. The amount of tax based on the results of the reporting (tax) period and the amount of advance payments based on the results of reporting periods are determined by the taxpayer independently on the basis of tax accounting data. The tax is paid at the end of the tax period no later than March 28 of the following year. March 28 of the following year is set as the deadline for filing a tax return. There are three options for paying advance income tax payments: - monthly based on the profit for the last quarter; - on a monthly basis based on the actual profit received; - quarterly. Monthly advance payments can be calculated in two ways: 1) "from what has been achieved" - based on the amounts of advance payments accrued earlier (in the previous reporting period); 2) on the basis of actually received profit, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month. When making advance payments on a monthly basis based on the profit for the previous quarter, the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the payment payable in the second quarter of the current tax period is equal to one third of the amount of the advance payment calculated for the first reporting period of the current year. The amount of the advance payment payable in the third quarter of the current tax period is equal to one third of the difference between the amount of the advance payment calculated based on the results of the first half year and the amount of the advance payment calculated based on the results of the first quarter. The amount of the payment payable in the fourth quarter of the current tax period is equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of half a year. When the calculated payment amount is negative or equal to zero, then the specified payments are not made in the corresponding quarter. Organizations have the right to switch to paying monthly advance payments based on actual profit, notifying their tax office of this no later than December 31 of the year preceding the transition. At the same time, the system for paying advance payments does not change during the year. Organizations whose sales revenue does not exceed an average of 3 million rubles over the previous four quarters. for each quarter, is entitled to pay only quarterly advance payments based on the results of the reporting period. Depending on the method of calculation, monthly advance payments payable during the tax period are paid: 1) when calculating the tax "from what has been achieved" - no later than the 28th day of each month of this reporting period; 2) when calculating the tax on the actually received profit - no later than the 28th day of the month following the month following the results of which the tax is calculated. The organization of its choice may transfer monthly advance payments: - Based on the profit received in the previous quarter; - Based on the actual profit received for the month. 34. CALCULATION AND PAYMENT OF TAX BY A TAXPAYER HAVING SEPARATE SUBDIVISIONS Income tax is defined as a percentage of the tax base corresponding to the tax rate. The amount of tax at the end of the reporting period and the amount of advance payments at the end of reporting periods determined by the taxpayer based on tax records. Russian organizations that have separate subdivisions calculate and pay the amounts of advance payments to the federal budget, as well as the amounts of tax calculated at the end of the tax period, at their location without distributing the said amounts among separate subdivisions. Advance payments are made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of its separate divisions based on the share of profit attributable to these separate divisions, determined as the arithmetic average of the share of the average number of employees and the share of the residual value of the depreciable property of this separate division. When a taxpayer has several separate subdivisions on the territory of one subject of the Russian Federation, then the distribution of profits for each of these subdivisions may not be made. The amount of tax in this case is determined on the basis of the share of profit calculated from the totality of indicators of separate subdivisions located on the territory of a constituent entity of the Russian Federation. The share of the average number of employees and the share of the residual value of depreciable property are determined based on the actual indicators of the average number of employees and the residual value of fixed assets of these organizations and their separate divisions for the reporting period. At the same time, taxpayers independently determine which of the indicators should be applied - the average number of employees or the amount of labor costs. Instead of the indicator of the average number of employees, a taxpayer with a seasonal work cycle or other features of activity that provide for the seasonality of attracting employees, in agreement with the tax authority at the place of its location, can use the indicator of the share of labor costs. At the same time, the share of labor costs of each separate subdivision in the taxpayer's total labor costs is determined. The amounts of advance payments, as well as the amounts of tax to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, are calculated at the tax rates in force in the territories where the organization and its separate subdivisions are located. Calculation of the amount of advance tax payments, as well as the amount of tax payable to the budgets of the constituent entities of the Russian Federation and the budgets of municipalities at the location of separate subdivisions, is carried out by the taxpayer independently. Information about the amounts of advance tax payments, as well as the amounts of tax calculated at the end of the tax period, the taxpayer reports to his separate subdivisions, as well as to the tax authorities at the location of the separate subdivisions. 35. TAX ON EXTRACTION OF MINERAL RESOURCES (MET) Taxpayers - organizations, individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation. Bosom - a part of the earth's crust located below the soil layer, and in its absence - below the earth's surface and the bottom of reservoirs and watercourses, extending to depths accessible for geological study and development. Subsoil within the boundaries of the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil, are state property. Extracted minerals and other resources may be in federal ownership, the property of subjects of the Russian Federation, municipal, private and other forms of ownership. Subsoil users - business entities, foreign citizens, legal entities, if the laws do not establish restrictions on granting the right to use subsoil. Under the terms of production sharing agreements, subsoil users may be legal entities and associations of legal entities established on the basis of simple partnership agreements and not having the status of a legal entity. The rights and obligations of the subsoil user acquire: - from the moment of state registration of a license for the use of subsoil plots; - when granting the right to use subsoil under the terms of a production sharing agreement - from the moment the agreement enters into force. In case of early termination of the use of a subsoil block and provision of this block for short-term use to a legal entity with a license, this person is recognized as a taxpayer. The object of taxation for this tax are recognized: 1) minerals extracted from the subsoil in the territory of the Russian Federation, in a subsoil area; 2) minerals extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing; 3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (also leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use; 4) common minerals and groundwater, not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used by him directly for personal consumption; 5) mined (collected) mineralogical, paleontological and other geological collection materials; 6) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects of scientific, cultural, aesthetic, health-improving or other social significance; 7) minerals extracted from own dumps or wastes (losses) of mining and related processing industries, if they were subject to taxation in the course of extraction from the subsoil in the generally established manner; 8) drainage underground waters not taken into account in the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures. 36. DETERMINATION OF THE TAX BASE FOR MET The tax base - the cost of extracted minerals, with the exception of dehydrated, desalted and stabilized oil, associated gas and combustible natural gas from all types of hydrocarbon deposits. The tax base for each type of extracted mineral is determined separately. The tax base is determined by the taxpayer independently in relation to each extracted mineral (including useful components extracted from the subsoil along with the extraction of the main mineral). The tax base for the extraction of dehydrated, desalted and stabilized oil, associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in natural terms. The amount of extracted minerals is determined by the taxpayer independently. Depending on the extracted mineral, its quantity is determined in units of mass or volume. The assessment of the value of extracted minerals is determined by the taxpayer independently in one of the following ways: 1) based on the sales prices prevailing for the taxpayer for the relevant tax period, excluding state subventions; 2) proceeding from the realized prices of the extracted mineral for the taxpayer for the corresponding tax period; 3) based on the estimated value of the extracted minerals. The value of the mined minerals is the product of the quantity of mined minerals and the unit cost of the mined mineral. The amount of minerals extracted during the extraction of associated gas and combustible natural gas from all types of hydrocarbon deposits is determined in physical terms. The tax base is determined separately for each extracted mineral, i.e. for each component recognized as extracted mineral. The types of mined minerals are: 1) anthracite, hard coal, brown coal and oil shale; 2) peat; 3) hydrocarbon raw materials; 4) commercial ores; 5) useful components of a multicomponent complex ore extracted from it, when they are sent within the organization for further processing; 6) mining and chemical non-metallic raw materials; 7) mining non-metallic raw materials; 8) bituminous rocks; 9) raw materials of rare metals, as well as other recoverable useful components that are associated components in ores of other minerals; 10) non-metallic raw materials used mainly in the construction industry; 11) a conditioned product of piezo-optical raw materials, especially pure quartz and semi-precious raw materials; 12) natural diamonds, other precious stones from primary, alluvial and technogenic deposits, including unprocessed, sorted and classified stones; 13) concentrates and other semi-products containing precious metals obtained during the extraction of precious metals, i.e. the extraction of precious metals from ore, alluvial and man-made deposits; 14) natural salt and pure sodium chloride; 15) underground waters containing minerals and natural healing resources, as well as thermal waters; 16) raw materials of radioactive metals. 37. TAX RATES OF MET AND ITS PAYMENT The Tax Code of the Russian Federation establishes different tax rates depending on the type of mineral. Taxation is carried out at a tax rate of 0% for the production of: 1) minerals in terms of standard losses of minerals. 2) associated gas; 3) groundwater containing minerals, the extraction of which is associated with the development of other types of minerals, and extracted during the development of mineral deposits, as well as during the construction and operation of underground structures; 4) minerals in the development of substandard or previously written off mineral reserves (except for cases of deterioration in the quality of mineral reserves as a result of selective mining of a deposit); 5) minerals remaining in overburden, enclosing rocks, in dumps or in waste from processing industries; 6) mineral waters used for medical and resort purposes; 7) groundwater used for agricultural purposes; 8) oil in subsoil areas located within the borders of the Republic of Sakha (Yakutia), the Irkutsk Region, the Krasnoyarsk Territory; 9) extra-viscous oil produced from subsoil areas. Taxation is carried out at the tax rate: - 3,8% in the extraction of potash salts; - 4,0% when extracting: peat; hard coal, brown coal, anthracite and oil shale; apatite-nepheline, apatite and phosphorite ores; - 4,8% in the extraction of standard ores of ferrous metals; - 5,5% when mining: raw materials of radioactive metals; mining and chemical non-metallic raw materials; non-metallic raw materials used mainly in the construction industry; salts of natural and pure sodium chloride; underground industrial and thermal waters; nephelines, bauxites; - 6,0% when mining: mining non-metallic raw materials; bituminous rocks; concentrates and other semi-products containing gold; - 6,5% when extracting: concentrates and other semi-products containing precious metals (except for gold); precious metals that are useful components of multicomponent complex ore (except for gold); a standard product of piezo-optical raw materials, highly pure quartz raw materials and semi-precious raw materials; - 7,5% for the extraction of mineral waters; - 8,0% when mining: conditioned non-ferrous metal ores (except for nephelines and bauxites); rare metals; multicomponent complex ores, as well as useful components of multicomponent complex ore, with the exception of precious metals; natural diamonds and other precious and semi-precious stones; - 419 rubles. for 1 ton of dehydrated, desalinated and stabilized oil produced; - 17,5% for the extraction of gas condensate from all types of hydrocarbon deposits; - 147 rubles. for 1000 cu. m of gas in the production of combustible natural gas from all types of hydrocarbon deposits. The tax amount is calculated as a percentage of the tax base corresponding to the tax rate at the end of each tax period for each type of extracted mineral. The tax is payable at the location of the subsoil plot. The amount of tax payable at the end of the tax period shall be paid no later than the 25th day of the month following the expired tax period. 38. PAYMENTS FOR THE USE OF SUBSOIL The following payments are established for the use of subsoil: 1) one-time payments for the use of subsoil upon the occurrence of certain events specified in the license; 2) regular payments for the use of subsoil; 3) payment for geological information on subsoil; 4) fee for participation in a competition, auction; 5) fee for the issuance of licenses. Production sharing agreements provide for the division of extracted raw materials between the Russian Federation and the subsoil user. Subsoil users who are parties to such an agreement are exempted from the collection of certain taxes and other obligatory payments in the manner prescribed by the legislation of the Russian Federation. The procedure, amounts of payments for the use of subsoil and the conditions for collecting such payments when fulfilling production sharing agreements are established by the said agreements in accordance with the legislation in force on the date of signing the agreement. One-time payments for the use of subsoil upon the occurrence of certain events specified in the license. Subsoil users who have received the right to use subsoil pay one-time payments for the use of subsoil upon the occurrence of certain events specified in the license (one-time payments for the use of subsoil). Minimum (starting) dimensions one-time payments for the use of subsoil are established in the amount of at least 10% of the amount of the tax on the extraction of minerals, based on the average annual design capacity of the mining organization. The final amounts of one-time payments for the use of subsoil are established based on the results of a tender or auction and are fixed in the license for the use of subsoil. Payment of one-time payments is made in the manner established in the license for the use of subsoil. The size of one-time payments for the use of subsoil, as well as the procedure for their payment when fulfilling production sharing agreements, are established in the production sharing agreement. One-time payments for the use of subsoil upon the occurrence of certain events specified in the license are credited to the budgets of the federal and constituent entities of the Russian Federation in accordance with budget legislation. Regular payments for the use of subsoil are charged for granting subsoil users exclusive rights to search, evaluate, explore, geological study of mineral deposits. Payment for geological information about the subsoil, received as a result of the state geological study of the subsoil from the federal management body of the state subsoil fund. The amount of payment for geological information and the procedure for its collection are determined by the Government of the Russian Federation. The amount of payment for geological information and the procedure for its collection in the performance of production sharing agreements are established in the production sharing agreement. Fee for participation in the competition (auction) is made by all their participants and is one of the conditions for registering an application. The amount of the fee is determined based on the cost of preparing, holding and summing up the results of the competition (auction), remuneration of the involved experts. Fee for the issuance of licenses for subsoil use is paid by subsoil users when issuing the specified license. The amount of the fee is determined based on the cost of preparation, execution and registration of the issued license. 39. PAYMENTS FOR THE USE OF THE FOREST FUND Payment for the use of forests is one of the main principles of forest legislation. For the use of forests, a rent or payment under a contract for the sale of forest plantations is paid. In the case of the conclusion of a contract for the sale of forest plantations, the buyer is charged the fee established by this contract. For forest use that does not require the conclusion of a lease agreement for a forest plot or the sale and purchase of forest plantations, no fee is charged. Payment for the use of forests is transferred to the budgets of the Russian Federation and the constituent entities of the Russian Federation. The amount of rent for a forest plot determined on the basis of the minimum rent. When using a forest plot with the withdrawal of forest resources, the minimum amount of rent is determined as the product of the rate of payment per unit volume of forest resources and the amount of withdrawal of forest resources on the leased forest plot. When using a forest area without withdrawal of forest resources, the minimum amount of rent is determined as the product of the rate of payment per unit area of the forest area and the area of the leased forest area. For the lease of a forest plot owned by the Russian Federation, a subject of the Russian Federation, a municipal formation, the rates of payment for a unit of forest resources and the rates of payment for a unit of area of a forest plot are established respectively by the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation, and local governments. The amount of payment under the contract for the sale of forest plantations, except for the fee under the contract for the sale of forest plantations for own needs, is determined on the basis of the minimum fee. The minimum amount of payment under a contract for the sale of forest plantations is determined as the product of the rate of payment per unit volume of timber and the volume of timber to be harvested. The rates of payment for a unit volume of wood harvested on lands owned by the federal government, the property of the constituent entities of the Russian Federation, municipal property are established by the Government of the Russian Federation, the authorities of the constituent entities of the Russian Federation, and local governments, respectively. The payment under the contract for the sale of forest plantations for own needs is determined at rates established by the authorities of the constituent entities of the Russian Federation. Forest assessment (assessment of forest plots and assessment of property rights arising from the use of forests) is carried out in accordance with the Law "On valuation activities in the Russian Federation". The cadastral value of forest plots is determined in accordance with the procedure established by the Government of the Russian Federation. As a general rule, the cadastral value of land is carried out and established for calculation - for the purposes of taxation by land tax. For other purposes, a market assessment of forest plots and property rights arising from the use of forests is carried out. At the same time, the Tax Code of the Russian Federation excluded land plots from the objects of land taxation, and forest plots within the forest fund. Excluded from land taxation are plots withdrawn from circulation (restricted in circulation) in accordance with the law or occupied by cultural heritage sites, historical and cultural reserves, archaeological heritage sites provided for defense, security and customs needs. 40. PAYMENTS FOR NEGATIVE ENVIRONMENTAL IMPACT The negative impact on the environment is paid. All entities conducting economic and other activities related to the impact on the environment are obliged to carry out payment for negative impact on the environment. The payers of the payment for the negative impact on the environment are legal entities and individual entrepreneurs that have such a negative impact. Types of negative impact on the environment: - emissions of pollutants and other substances into the atmospheric air; - discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and catchment areas; - pollution of subsoil, soil; - disposal of production and consumption waste; - pollution of the environment by noise, heat, electromagnetic, ionizing and other types of physical influences. Forms of payment and the procedure for calculating and collecting payment for negative environmental impact are established by the legislation of the Russian Federation. For example, vehicles are mobile objects of negative impact. Standards for payment for emissions into the atmosphere are established not depending on the volume of pollutant emissions, but depending on the type and volume of fuel used. Therefore, the organization is recognized as the payer of the fee for the negative impact on the environment and must calculate the payments by multiplying the relevant standards by the amount of fuel consumed during the reporting period (quarter), as well as by the correction factors established by the relevant regulatory legal acts to the fee standards. The amount of fuel consumed is confirmed by primary accounting documents. Calculation of payment for negative impact from mobile sources is submitted by payers to the relevant territorial bodies of Rostekh-nadzor at the place of state registration of the mobile object of negative impact, and in the absence of such - at the place of registration on the territory of the Russian Federation of the owner of the mobile object no later than the 20th day of the month following reporting period. Payment for the negative impact on the environment does not release the subjects of economic and other activities from the implementation of environmental protection measures and compensation for damage to the environment. Payments for negative environmental impact do not have all the features inherent in a tax liability, and are legally established not only when the payment rates are provided for by federal law, but also when the rates are established by the Government of the Russian Federation on the basis of the law. The Government of the Russian Federation has the right to provide for mandatory payments in regulatory acts. The Government of the Russian Federation also establishes the rates of non-tax payments, fees, if it is delegated by law, which directly defines the payers and the object of taxation. Payment for the negative impact on the environment refers to payments of a non-tax nature, therefore, those entrepreneurs who work on a single tax must also pay it. 41. WATER TAX: TAX PAYERS AND OBJECT OF TAXATION Water Tax Payers - organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation. Organizations and individuals engaged in water use on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded and adopted after the entry into force of the Water Code of the Russian Federation, are not taxpayers. Special water use (use of water bodies with the use of structures, technical means and devices) is carried out in the presence of a license for water use and a concluded water use agreement. General water use (use of water bodies without the use of structures, technical means and devices) can be carried out without obtaining a license. Thus, organizations and individuals directly engaged in special water use are recognized as taxpayers of this tax. A water user-citizen has the right to use water bodies for their own needs. However, he is not a payer of this tax. When carrying out entrepreneurial activities, the use of water bodies is possible only after obtaining the appropriate license. In this case, the entrepreneur is a taxpayer of the water tax. When water users receive water through the housing and communal services system, they are not taxpayers, since in this case there is no fact of special or special water use. Health organizations located on the sea coast or near it, in addition to using water obtained through the housing and communal services system, take in sea and other healing waters. However, they are tax payers. Objects of taxation: 1) water intake from water bodies; 2) use of the water area of water bodies, with the exception of timber rafting in rafts and purses; 3) use of water bodies without water intake for hydropower purposes; 4) use of water bodies for the purpose of rafting in rafts and purses. A water body is a concentration of waters on the surface of the land in the forms of its relief or in the depths, having boundaries, volume and features of the water regime. The use of water bodies is the receipt of benefits from water bodies in various ways to meet the material and other needs of citizens and legal entities. The objects of taxation are water intake from water bodies, both from surface and underground sources. Therefore, the object of taxation is the type of water use, and not the subsequent purposes of water use. Not recognized as objects of taxation, in particular, the fence: - from underground water bodies, water containing minerals or natural healing resources, thermal waters; - water from water bodies to ensure fire safety, eliminate natural disasters and the consequences of accidents; - sea vessels, vessels of inland and mixed (river - sea) navigation of water from water bodies to ensure the operation of technological equipment; - water from water bodies and the use of the water area of water bodies for fish farming and reproduction of aquatic biological resources, etc. 42. TAX BASE AND TAX RATES OF THE WATER TAX The tax base for each type of water use is determined by the taxpayer separately for each water body. When different tax rates are established for a water body, the tax base is determined for each tax rate. The tax base can be calculated on the basis of the following indicators: the volume of water withdrawn from a water body for a tax period; the area of the provided water space; quantity of products produced during the tax period. The tax period is a quarter. The tax base for water abstraction is defined as the volume of water withdrawn from a water body. The volume of water is determined based on the readings of water meters. If there are no water meters, then the volume of water taken is determined based on the operating time and performance of technical equipment. When it is impossible to determine the volume of water withdrawn in this way, the volume is determined based on the norms of water consumption. In cases of water losses during the use of water bodies, the tax should be calculated for the entire volume of water withdrawn, including its losses during intake and transportation. When water is intended for both public water supply and own needs, the withdrawal losses are distributed based on the percentage ratio between these types of water use in order to calculate the tax. The tax base for the use of the water area of water bodies is determined as the area of the water area granted by the license. The tax base for the use of water bodies without water withdrawal for hydropower purposes is determined as the amount of electricity produced during the tax period. The tax base for the use of water bodies for the purpose of rafting in rafts and purses is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. Tax rates are established for the basins of rivers, lakes, seas and economic regions in fixed amounts - in rubles per 1000 cubic meters. m of water. In case of water withdrawal in excess of the established quarterly (annual) water use limits, tax rates in terms of exceeding the limits are set at five times the tax rates. If there are no approved quarterly limits, they are determined as one-fourth of the approved annual limit. When water is taken from water bodies for water supply to the population, the water tax rate is set at 70 rubles. per 1000 cu. m of water. When using water bodies without withdrawing water, difficulties arise in calculating the tax base. Given the seasonal nature of the use of water bodies, there is uncertainty with the adjustment of the size of the tax base. Use without withdrawal of water - the use of water bodies, with the exception of timber rafting, for the purposes of hydropower, for the purposes of timber rafting in rafts, purses. The tax is calculated as the product of the tax base, determined for the quarter based on the area of the provided water space, the amount of electricity produced, the volume of wood rafted in rafts and purses, and the rate. 43. PROCEDURE FOR CALCULATING AND PAYING WATER TAX Procedure for calculating tax. The taxpayer for each type of water use calculates the amount of tax separately for each water body independently. The amount of tax at the end of each tax period is calculated as the product of the tax base (water area, etc.) and the corresponding tax rate. The total amount of tax is the amount obtained by adding the amounts of tax calculated for all types of water use. To calculate this tax, it is necessary to multiply the tax base by the corresponding rate. The tax base is calculated based on the volume of water withdrawn from the water body during the tax period; the area of the provided water space; quantity of products produced during the tax period. The tax base for the use of water bodies for the purpose of rafting in rafts and purses is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. Given the seasonal nature of the use of water bodies, there is uncertainty with the adjustment of the size of the tax base. Use without withdrawal of water - the use of water bodies, with the exception of timber rafting, for the purposes of hydropower, for the purposes of timber rafting in rafts, purses. The tax is calculated as the product of the tax base, determined for the quarter based on the area of the provided water space, the amount of electricity produced and the volume of wood rafted in rafts and purses, and the rate. Tax rates are set for the basins of rivers, lakes, seas and economic regions in fixed amounts - in rubles per 1000 cubic meters. m of water. In case of water withdrawal in excess of the established quarterly (annual) water use limits, tax rates in terms of exceeding the limits are set at five times the tax rates. Procedure and terms of tax payment. The object of water taxation is the use of a water body, and therefore the tax is paid at the place of actual water use. The water tax must be paid no later than the 20th day of the month following the expired tax period. The tax period is a quarter. When using a water body located on the territory of several subjects of the Russian Federation, the water user concludes an agreement with all executive authorities of the relevant subjects or, with their consent, with one of them. This agreement may also define the parameters of the object of taxation of the subject of the Russian Federation. Water tax for different types of use of the same water body should be calculated at the appropriate tax rates established for each type of water use. The tax declaration is submitted by the taxpayer to the tax authority directly at the location of the object of taxation within the period established for the payment of water tax. Taxpayers, foreign persons also submit a copy of the tax declaration to the tax authority at the location of the authority that issued the license for water use within the period established for tax payment. There are no tax incentives for water tax. 44. FEES FOR THE USE OF WILDLIFE AND WATER BIOLOGICAL RESOURCES Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, organizations and individuals are recognized, including individual entrepreneurs who have received a license (permit) in accordance with the established procedure for the use of objects of the animal world in the territory of the Russian Federation. Payers of the fee for the use of objects of aquatic biological resources organizations and individuals are recognized, including individual entrepreneurs, who have received in accordance with the established procedure a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, in the Azov, Caspian, Barents Seas and in the area of the Svalbard archipelago. Objects of the animal world legal entities are provided for long-term use on the basis of a long-term license, citizens - for short-term use under a nominal one-time license. The license does not imply the direct removal of wildlife objects from their habitat, but gives the right to carry out activities related to the use and protection of wildlife objects. Short-term licenses - a restrictive document that is issued for the removal of a specific number of objects of the animal world in a specific place and at a specific time. Such licenses are issued to individuals: - by licensing authorities in territories not granted to organizations and individual entrepreneurs as users of wildlife; - users of wildlife - organizations and individual entrepreneurs with long-term licenses in the territories assigned to them. Use of objects of aquatic biological resources is carried out on the basis of one restrictive document - a permit to catch a specific amount of aquatic biological resources in a specific fishing area. Objects of taxation recognized: objects of the animal world, the removal of which from their habitat is carried out on the basis of a license for the use of objects of the animal world, issued in accordance with the legislation of the Russian Federation; objects of aquatic biological resources, the withdrawal of which from their habitat is carried out on the basis of a license for the use of objects of aquatic biological resources, issued in accordance with the law. The objects of the animal world and aquatic biological resources, the use of which is carried out to meet personal needs, are not recognized as objects of taxation: - representatives of the indigenous peoples of the North, Siberia and the Far East; - persons who do not belong to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activity, for whom hunting and fishing is the basis of existence. These persons have the right to use the facilities without paying tax, provided that they use the facilities solely to meet their own needs. This right applies only to the number of objects mined to meet personal needs. 45. RATES OF FEES Collection rates for each object of the animal world are set in fixed amounts - in rubles per animal. In case of removal of young animals (under the age of one year) of wild ungulates, the fee rates for the use of wildlife objects are set at 50% of the rates. Fee rates do not depend on the habitat of a particular animal species. The collection rates for each object of the animal world are set at 0 rubles. in cases where the use of such objects of the animal world is carried out for the purposes of: - protecting public health, eliminating a threat to human life, protecting agricultural and domestic animals from diseases, regulating the species composition of wildlife objects, preventing damage to the economy, wildlife and its habitat, as well as for the purpose of reproduction of wildlife objects, carried out in accordance with the permission of the authorized executive body; - study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation. The list of objects of the animal world, for which a fee is paid for hunting, includes: ungulates and fur animals, predators, birds - a total of 45 species, subspecies and populations of wild animals. Hunting for other wild animals not mentioned in the list, including reptiles, amphibians and mammals, is not subject to a fee for the use of wildlife objects. Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are set in fixed amounts - in rubles per ton of aquatic biological resources, depending on the place of catch (harvesting). The fee is levied in case of permitted fishing. Fee rates for each object of aquatic biological resources - marine mammals are set in fixed amounts - in rubles per ton of aquatic biological resources, depending on the place of capture (harvesting). Fee rates for each object of aquatic biological resources are set at 0 rubles. in cases where the use of such objects of aquatic biological resources is carried out for the purposes of: - protection of public health, elimination of a threat to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of objects of aquatic biological resources, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of aquatic biological resources, carried out in in accordance with the permission of the authorized authority; - study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation. Fee rates for each object of aquatic biological resources for town and village forming Russian fishery organizations are set at 15% of the fee rates. The reduced rate of duty applies to the amount of industrial quotas not exceeding the annual amount of such quotas allocated to these organizations free of charge in 2001. Town- and village-forming Russian fishery organizations are organizations in which the number of employees, taking into account family members living with them, is at least half of the population. 46. PROCEDURE FOR CALCULATION AND PAYMENT OF FEES The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world. The amount of the fee for the use of objects of aquatic biological resources is determined for each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the collection rate established for the corresponding object of aquatic biological resources. Payment of the fee for the use of objects of the animal world is made by payers at the location of the authority that issued the license (permit) for the use of objects of the animal world. The fee for the use of objects of aquatic biological resources is paid: - payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit) for the use of objects of aquatic biological resources; - payers - organizations and individual entrepreneurs - at the place of their registration. Payers pay the amount of the fee for the use of wildlife objects upon receipt of a license (permit) for the use of wildlife objects. Payers pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions. The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. A one-time fee is paid upon obtaining a license for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day. Taxpayers are obligated to make a one-time and full payment of the fee even before the start of using the objects of the animal world, i.e. upon obtaining the appropriate license. Organizations and individual entrepreneurs pay fees at the place of their registration, citizens, with the exception of individual entrepreneurs, at the location of the authority that issued the license. Consequently, organizations and individual entrepreneurs pay the fee upon receipt of forms of nominal one-time licenses from the territorial hunting departments for their subsequent issuance to citizens. They must transfer the fee at their place of registration: organizations - at their location, and individual entrepreneurs - at their place of residence. If the payers of the fee are individuals, then the funds are transferred at the location of the authority that issued the license. The fee is paid through a bank, in case of its absence - through the cash desk of a rural or settlement local government body or through a communication organization of the corresponding federal government body. Form of tax payers' reporting to the tax authorities - information on the obtained license for the use of wildlife objects, on the amounts of the fee for the use of them that are payable, and on the amounts of the fee paid. 47. STATE DUTY: MAIN PROVISIONS The state duty is a fee collected from individuals when they apply to state bodies, local governments, other bodies or officials for the commission of legally significant actions in respect of these persons, with the exception of actions performed by the consular institutions of the Russian Federation. At the same time, the issuance of documents, their copies, duplicates is equated to legally significant actions. Organizations and individuals are recognized as state duty payers. These persons are recognized as payers of the state duty if they: 1) apply for the performance of legally significant actions provided for by this chapter; 2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the court decision is not in their favor and the plaintiff is exempt from paying the state fee. Procedure and terms of payment. As a general rule, the state fee is paid by the payer himself. If several payers who are not entitled to benefits simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares. In the event that among the persons who applied for a legally significant action, one person (several persons) in accordance with this Chapter is exempted (exempted) from paying the state fee, the amount of the fee shall be reduced in proportion to the number of persons exempted from paying it in accordance with this Chapter . In this case, the remaining part of the amount of the state fee is paid by the person (persons) not exempt (not exempt) from paying the state fee. State duty is paid in the following terms: 1) when applying to the Constitutional Court of the Russian Federation, to courts of general jurisdiction, arbitration courts or justices of the peace - before filing a request, petition, statement, statement of claim, complaint (including an appeal, cassation or supervisory one); 2) individuals - within ten days from the date of entry into force of the court decision; 3) when applying for the performance of notarial acts - before the performance of notarial acts; 4) when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); 5) when applying for an Apostille - before the Apostille is affixed; 6) when applying for other legally significant actions - before filing applications and (or) other documents for such actions or before submitting the relevant documents. The Tax Code of the Russian Federation establishes the specifics of the payment of duties depending on the type of legally significant actions performed, the category of payers, or other circumstances. The state duty is paid at the place where the legally significant action was performed. The size of the state fee. The Tax Code of the Russian Federation establishes differentiated duty rates: 1) in firmly fixed amounts; 2) in percentage terms; 3) in combined form. Depending on the property status of the payer, the courts have the right to reduce the amount of the fee or delay its payment. The Tax Code of the Russian Federation provides for exemption from payment of state duties (benefits) depending on the categories of payers and legally significant actions. 48. CUSTOMS DUTIES, ITS TYPES Customs duties are charged if they are established in accordance with the legislation of the Russian Federation. Object of taxation customs duties and taxes are goods transported across the customs border. The tax base for the purposes of calculating customs duties and taxes is the customs value of goods and (or) their quantity. Customs value of goods is determined by the declarant in accordance with the methods for determining the customs value established by the legislation of the Russian Federation, and is declared to the customs authority when declaring goods. The customs authority, on the basis of the documents and information submitted by the declarant, as well as on the basis of the information at its disposal used in determining the customs value of goods, makes a decision on agreement with the chosen declarant on the method of determining the customs value of goods and on the correctness of determining the customs value of goods declared by the declarant. In the absence of data confirming the correctness of determining the customs value of goods declared by the declarant, the customs authority has the right to take a decision on disagreement with the use of the chosen method for determining the customs value of goods and propose to the declarant to determine the customs value of goods using another method. The procedure for calculating customs duties. Customs duties are calculated by the declarant or other persons responsible for paying customs duties on their own, except for cases established by law. When a demand is made for the payment of customs payments, the calculation of payable customs duties and taxes is carried out by the customs authority. The amounts of payable customs duties and taxes shall be calculated in rubles. Customs duty rates. For the purpose of calculating customs duties, the rates effective on the day of acceptance of the customs declaration by the customs authority are applied, except for cases established by law. For the purposes of calculating customs duties and taxes, rates are applied that correspond to the name and classification of goods in accordance with the Customs Code of the Russian Federation and the Tax Code of the Russian Federation, except for cases established by law. When declaring goods of several names with one classification code according to the Commodity Nomenclature of Foreign Economic Activity, all such goods are subject to customs duty rates corresponding to this classification code. Types of customs duties: import customs duty; export customs duty. Duties are paid when moving goods across the customs border: when importing goods - from the moment of crossing the border; when exporting goods - from the moment of filing a customs declaration or performing actions aimed at exporting goods from the territory of the Russian Federation. Special, anti-dumping and countervailing duties established in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures for the import of goods are levied in accordance with the rules provided for by the Customs Code. Preliminary special, anti-dumping and preliminary countervailing duties, established in accordance with the legislation of the Russian Federation when importing goods, are levied in accordance with the rules provided for by the Customs Code. 49. CUSTOMS TARIFF AND DETERMINATION OF THE CUSTOMS VALUE OF THE GOODS Customs tariff of the Russian Federation - a set of customs duty rates applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity. The customs tariff applies to the import of goods into the customs territory of the Russian Federation and the export of goods from the territory of the Russian Federation. The procedure for establishing rates of customs duties. Duty rates are uniform and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for cases established by law. The rates of import customs duties within the limits established by the Law "On the Customs Tariff" are determined by the Government of the Russian Federation. Types of duty rates: ad valorem, calculated as a percentage of the customs value of taxable goods; specific, charged in the prescribed amount per unit of taxable goods; combined, combining both of these types of customs taxation. The Government of the Russian Federation may establish seasonal duties for a period not exceeding 6 months a year. In this case, the rates of customs duties provided for by the customs tariff shall not apply. In order to protect the economic interests of the Russian Federation in imported goods, the Law "On Customs Tariff" provides for the possibility of temporary application of special types of duties: special, anti-dumping and countervailing. Special duties are applied as a protective measure if goods are imported into the territory of the Russian Federation in quantities and on conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods; as a response to discriminatory and other actions that infringe on the interests of the Russian Federation by other states or their unions. Anti-dumping duties are applied in cases of importation into the territory of the Russian Federation of goods at a price lower than their normal value in the country of exportation at the time of this importation, if such importation causes or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of the production of such goods in the Russian Federation . Countervailing duties are applied when goods are imported into the territory of the Russian Federation, in the production or export of which subsidies were used directly or indirectly, if such import causes or threatens to cause material damage to domestic producers or prevents the organization or expansion of the production of such goods in the Russian Federation. Determination of the customs value of goods. The system for determining the customs value (valuation) of goods is based on the general principles of customs valuation accepted in international practice and applies to goods imported into the territory of the Russian Federation. The procedure for applying the customs valuation system for imported and exported goods is established by the Government of the Russian Federation in accordance with the law. The customs value is declared by the declarant to the customs authority of the Russian Federation when the goods are moved across the border. The procedure and conditions for declaring the customs value of imported goods are established by the customs authority of the Russian Federation in accordance with the law. The customs value of the goods is determined by the declarant in accordance with the methods for determining the customs value established by law. 50. CUSTOMS FEES К customs fees relate: 1) customs fees for customs clearance; 2) customs fees for customs escort; 3) customs fees for storage. The procedure for calculating customs fees. The fees are calculated by the persons responsible for their payment, independently, as well as by the customs authorities when submitting claims for the payment of customs payments. The amount of fees payable is calculated in rubles. rates of customs fees. To calculate the amounts of fees for customs clearance, the rates effective on the day of acceptance of the customs declaration by the customs authority are applied. To calculate the amounts of fees for customs escort, the rates applicable on the day of acceptance of the transit declaration by the customs authority are applied. To calculate the amounts of fees for storage, the rates applicable during the period of storage of goods in a temporary storage warehouse, in a customs warehouse are applied. Rates for customs clearance are set by the Government of the Russian Federation. Their size is limited by the approximate cost of the services rendered and cannot be more than 100 thousand rubles. Fees for customs escort are paid in the following amounts: for escorting each motor vehicle and train for a distance of: up to 50 km - 2 thousand rubles; from 51 to 100 km - 3 thousand rubles; from 101 to 200 km - 4 thousand rubles; over 200 km - 1 thousand rubles. for every 100 km, but not less than 6 thousand rubles; for escorting each sea, river or aircraft - 20 thousand rubles. Fees for storage in a temporary storage warehouse or in the customs warehouse of the customs authority shall be paid in the amount of 1 ruble, 2 rub. (for storage of certain types of goods in specially adapted premises) from every 100 kg of weight of goods per day. Payers of customs duties are declarants and other persons who are obligated to pay customs duties. Procedure, forms and terms of payment of customs fees. Fees are paid: for customs clearance - when declaring goods; for customs escort - when escorting vehicles; for storage - when goods are stored in a temporary storage warehouse or in a customs warehouse. Customs clearance fees must be paid prior to filing a customs declaration or at the same time as filing a customs declaration. Customs escort fees must be paid before the actual implementation of the escort. Storage fees must be paid prior to the actual release of the goods from the temporary storage warehouse or from the customs warehouse. Customs clearance fees are not charged for goods transported across the customs border of the Russian Federation: by diplomatic, consular, official representations of foreign states, international organizations, their personnel; in relation to cultural property placed under the customs regime of temporary import, export by state institutions for the purpose of displaying them, etc. Fees for storage are not charged: when goods are placed by customs authorities in a temporary storage warehouse or in a customs warehouse of a customs authority; in other cases determined by the Government of the Russian Federation. The Government of the Russian Federation may determine cases of exemption from payment of fees for customs escort. 51. TAX ON TRANSACTIONS WITH SECURITIES Tax on transactions with securities is paid by individuals (personal income tax) and legal entities (tax on corporate income). Features of determining the tax base for income tax on transactions with securities of individuals. When determining the tax base for income from transactions with securities, the underlying asset for which are securities, the income received from the following transactions is taken into account: - purchase and sale of securities circulating on the organized securities market; - purchase and sale of securities not traded on the organized securities market; - with financial instruments of futures transactions, the underlying asset for which are securities; - purchase and sale of investment units of unit investment funds, including their redemption; - with securities and financial instruments of futures transactions, the underlying asset for which are securities, carried out by the trust manager in favor of the founder of the trust management, who is an individual. The tax base for each transaction with securities is determined separately. Income (loss) on securities purchase and sale operations is determined as the sum of income (from the sale of securities) on the totality of transactions with securities of the corresponding category, made during the tax period, minus the amount of losses (expenses for the acquisition, sale and storage of securities ). Peculiarities of determining the tax base for operations with securities for corporate income tax. The procedure for classifying objects of civil rights as securities is established by civil law and the applicable laws of foreign states. If a transaction with securities can be qualified in the same way as a transaction with financial instruments of futures transactions, then the taxpayer independently chooses the procedure for taxing such a transaction. The taxpayer's income from operations for the sale or other disposal of securities (including redemption) is determined based on the sale price or other disposal of the security, as well as the amount of accumulated interest (coupon) income paid by the buyer to the taxpayer, and the amount of interest (coupon) income, paid to the taxpayer by the issuer (drawer). The taxpayer's income from the sale or other disposal of securities does not include amounts of interest (coupon) income previously taken into account in taxation. Upon disposal (sale, redemption or exchange) of an investment unit of a unit investment fund, if the said investment unit is not circulated on the organized market, the estimated value of the investment unit shall be recognized as the market price. Expenses for the sale (or other disposal) of securities, including investment units of a unit investment fund, are determined based on the purchase price of the security (including the costs of its acquisition), the costs of its sale, the amount of discounts from the estimated value of investment units, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security. In this case, the expense does not include the amounts of accumulated interest (coupon) income previously taken into account in taxation. 52. TAX ON PROPERTY OF ORGANIZATIONS: TAX PAYERS AND OBJECT OF TAXATION The property tax of organizations refers to regional taxes, is established and put into effect in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation. The legislative bodies of the subjects of the Russian Federation, when establishing a tax, determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying the tax, the tax reporting form, and tax benefits. taxpayers recognized as Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices or owning immovable property on the territory, on the continental shelf or in the exclusive economic zone of the Russian Federation. Property tax is not paid by organizations operating under a simplified taxation system, payers of a single tax on imputed income, a single agricultural tax. Also, tax is not paid on the value of property used in activities provided for by production sharing agreements. A Russian organization is recognized as a tax payer from the date of making the relevant entry in the Unified State Register of Legal Entities. A foreign organization is recognized as a tax payer subject to the provisions of international treaties of the Russian Federation in the following cases: - it carries out activities in the Russian Federation, leading to the formation of a permanent establishment; - it has in the Russian Federation on the right of ownership an object of immovable property; at the same time, it does not carry out activities in the Russian Federation, or the real estate object that it owns does not relate to activities carried out through a permanent representative office of a foreign organization in the Russian Federation; - it carries out activities in the Russian Federation, leading to the formation of a permanent establishment, and has in the Russian Federation, on the continental shelf and in the exclusive economic zone of the Russian Federation, a real estate object that belongs to it by right of ownership. The object of taxation for Russian organizations, movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management, contributed to joint activities), accounted for on the balance sheet as fixed assets. Property subject to taxation must have the following features: - the property must be movable or immovable; - property should be recognized as an object of fixed assets in accordance with the accounting rules. The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property. The objects of taxation for foreign organizations that do not operate through permanent representative offices are real estate objects located on the territory of the Russian Federation. The following are not recognized as objects of taxation: 1) land plots and other objects of nature management; 2) property owned by the right of economic management or operational management of federal executive authorities, in which military or equivalent service is provided for by law, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation. 53. TAX ON PROPERTY OF ORGANIZATIONS: TAX BASE, RATES The tax base is determined by taxpayers independently as the average annual value of property recognized as an object of taxation. The property is accounted for at its residual value, formed in accordance with the established accounting procedure, i.e. equal to the difference between the initial cost of the property and the amount of accrued depreciation. If depreciation is not provided for individual items of fixed assets, the value of these items for tax purposes is determined as the difference between their initial cost and the amount of depreciation calculated according to the established rates of depreciation. The tax base for real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as for real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices, is the inventory value of these objects. For the purposes of determining the average annual value of fixed assets for a tax period, the annual amount of depreciation that must be charged for a tax period is evenly distributed over the months of the tax period. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2,2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation. Tax rates for property tax of organizations are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code of the Russian Federation. The Tax Code of the Russian Federation establishes two types of tax incentives for corporate property tax: tax incentives provided at the federal level; tax benefits established by the subjects of the Russian Federation. The following are exempt from taxation: 1) organizations and institutions of the penitentiary system; 2) religious organizations - in respect of property used by them for carrying out religious activities; 3) all-Russian public organizations of the disabled; 4) organizations whose main activity is the production of pharmaceutical products; 5) organizations - in relation to objects recognized as monuments of history and culture of federal significance; 6) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste; 7) organizations - in relation to icebreakers, ships with nuclear power plants and nuclear technology service ships; 8) organizations - in relation to public railways, public federal highways, main pipelines, power transmission lines; 9) organizations - in relation to space objects; 10) property of specialized prosthetic and orthopedic enterprises; 11) property of bar associations, law firms and legal consultation offices; 12) property of state scientific centers; 13) organizations - residents of a special economic zone; 14) organizations - in relation to ships registered in the Russian International Register of Ships. 54. PROCEDURE FOR CALCULATING AND PAYING TAX ON PROPERTY OF ORGANIZATIONS Property tax amount is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax and the amounts of advance tax payments calculated during the tax period. The amount of tax payable to the budget is calculated separately: - in relation to property subject to taxation at the location of the organization; - in relation to the property of each separate subdivision of the organization, which has a separate balance sheet; - in relation to each real estate object located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization; - in respect of property taxed at different tax rates. The amount of the advance tax payment is calculated at the end of each reporting period in the amount of 1/4 of the product of the relevant tax rate and the average value of the property. The amount of the advance tax payment in respect of real estate objects of foreign organizations is calculated after the end of the reporting period as 1/4 of the inventory value of the real estate object as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate. The law of a subject of the Russian Federation may provide for certain categories of taxpayers the right not to calculate and not pay advance payments during the tax period. Tax and advance tax payments are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. During the tax period, taxpayers pay advance tax payments. If advance payments are not established in the law of the region, then they are not paid. At the end of the tax period, taxpayers pay the amount of tax. With regard to property on the balance sheet of the organization, tax and advance payments are payable to the budget at the location of the organization. Advance payments are paid quarterly at the end of the reporting period as 1/4 of the amount of tax calculated as of the 1st day of the month following the reporting period. Property tax is paid from the beginning of the quarter following the quarter in which the said property was registered, in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. Russian organizations pay tax and advance payments: - in relation to property that is on the balance sheet at the location of the organization - to the budget at the location of the organization; - in relation to real estate objects that are part of the Unified Gas Supply System, the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property. Foreign organizations pay tax and advance tax payments to the budget: - carrying out activities in the Russian Federation through permanent representative offices - at the place of registration of permanent representative offices with the tax authorities; - in relation to individual real estate objects - at the location of the immovable property. 55. GAMBLING TAX: TAX PAYERS AND OBJECT OF TAXATION Gambling business is an entrepreneurial activity associated with the extraction of income by organizations or individual entrepreneurs in the form of winnings and (or) fees for gambling, betting, which is not the sale of goods, works or services. taxpayers recognized organizations or individual entrepreneurs engaged in entrepreneurial activities in the field of gambling. The obligation to pay gambling tax arises for an organization (individual entrepreneur) from the moment when it began to receive economic benefits in the form of income from activities in the field of gambling. If the organization during the tax period did not conduct entrepreneurial activity, then the tax is not paid. The tax period for gambling business tax is a month. The gambling business tax should be paid only by those who actually carry out such activities. Even if such activity was carried out at least one day in a month, then the tax must be paid for a full month. An organization must pay gambling tax only if the following conditions are met simultaneously: - the company has registered slot machines, gaming tables, totalizator cash desks or betting office cash desks with the tax office; - these game objects began to generate income. The objects of taxation include: 1) gaming table - a place specially equipped by the organizer of a gambling establishment with one or more playing fields, intended for gambling with any kind of winnings, in which the organizer of a gambling establishment participates through its representatives as a party or as an organizer; 2) gaming machine - special equipment (mechanical, electrical, electronic or other technical equipment) installed by the organizer of a gambling establishment and used for gambling with any type of winnings without the participation of representatives of the organizer of a gambling establishment in these games; 3) totalizator cash desk or bookmaker's office cash desk - a specially equipped place at the organizer of a gambling establishment (organizer of a totalizator), where the total amount of bets is taken into account and the amount of winnings to be paid out is determined. The object of taxation is registered with the tax authority at the place of its installation no later than two days before the date of installation of each object of taxation. Registration is carried out by the tax authority on the basis of the application of the taxpayer with the obligatory issuance of a certificate of registration of the object (objects) of taxation. The taxpayer is also obliged to register with the tax authorities at the place of registration of objects of taxation any change in the number of objects of taxation no later than two days before the date of installation or disposal of each object of taxation. An object of taxation is considered registered from the moment the taxpayer submits to the tax authority an application for registration of the object (objects) of taxation. An object of taxation is considered retired from the moment the taxpayer submits to the tax authority an application for registration of changes (reductions) in the number of objects of taxation. 56. GAMBLING TAX: TAX BASE AND RATES The tax base for each of the objects of taxation is determined separately as the total number of relevant objects of taxation. The tax base is a cost, physical or other characteristic of the object of taxation. The tax base for this tax on the gambling business always has a physical characteristic, since it is related to the number of special objects recognized as objects of taxation - gaming tables, slot machines, cash desks of bookmakers and sweepstakes. The tax base is determined separately for each of the types of objects of taxation based on the number of relevant objects of taxation, since when calculating the tax, each object of taxation is subject to its own rate. Consequently, the tax base for each type of objects of taxation is determined as the total number of objects of taxation. In this case, the tax base is calculated by the taxpayer at the end of the tax period on the basis of data on objects subject to taxation. The tax period for tax is a calendar month. The objects of taxation include: 1) a gaming table - a place specially equipped by the organizer of a gambling establishment with one or more playing fields, intended for gambling with any kind of winnings, in which the organizer of a gambling establishment participates through its representatives as a party or as an organizer; 2) gaming machine - special equipment installed by the organizer of a gambling establishment and used for gambling with any type of winnings without the participation of representatives of the organizer of a gambling establishment in these games; 3) totalizator cash desk or bookmaker's cash desk - a specially equipped place at the organizer of a gambling establishment, where the total amount of bets is taken into account and the amount of winnings to be paid out is determined. Tax rates are established by the laws of the constituent entities of the Russian Federation in fixed amounts for one object of taxation: 1) for one gaming table - from 25 to 000 rubles; 2) for one slot machine - from 1500 to 7500 rubles; 3) for one cash desk of a totalizator or one cash desk of a betting office - from 25 to 000 rubles. If tax rates are not determined by the laws of the constituent entities of the Russian Federation, minimum rates apply. When gambling business tax rates are not established by the laws of the constituent entities of the Russian Federation, tax rates are set in the following amounts: 1) for one gaming table - 25 rubles; 2) for one slot machine - 1500 rubles; 3) for one cash desk of a totalizator or one cash desk of a betting office - 25 rubles. Since the gambling business tax is a regional tax, the federal legislator has established minimum and maximum tax rates, within which the legislative (representative) bodies of the constituent entities of the Russian Federation can independently regulate. Organizations must apply the rates established in the constituent entity of the Russian Federation where objects of taxation are registered. Entrepreneurs pay tax at the rates applicable in the region where they live (registered), regardless of the location of their gambling facilities. 57. PROCEDURE FOR CALCULATING AND PAYING GAMBLING TAX The amount of tax is calculated by the taxpayer independently as the product of the tax base established for each object of taxation and the tax rate established for each object of taxation. When one game table has more than one game field, the tax rate on the specified game table increases by a multiple of the number of game fields. The tax declaration for the expired tax period shall be submitted by the taxpayer to the tax authority at the place of registration of objects of taxation no later than the 20th day of the month following the expired tax period. The taxpayer fills in a tax return taking into account the change in the number of objects of taxation for the past tax period. When calculating the amount of tax, one should proceed from the date of installation of objects of taxation. When an object of taxation is disposed of, it is considered to have retired from the moment the taxpayer submits an appropriate application to the tax authority. There are features of tax calculation if the number of objects of taxation has changed for the taxpayer during the month. When installing a new object of taxation before the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the established new objects of taxation) and the tax rate established for these objects of taxation. When installing new objects of taxation after the 15th day of the current tax period, the amount of tax on these objects for this tax period is calculated as the product of the number of these objects of taxation and 1/2 of the tax rate established for these objects of taxation. When an object (objects) of taxation is retired before the 15th day (inclusive) of the current tax period, the amount of tax on this object (these objects) for this tax period is calculated as the product of the number of these objects of taxation and 1/2 of the tax rate established for these objects of taxation . When an object (objects) of taxation is retired after the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the retired object (objects) of taxation) and the tax rate established for these objects of taxation. Procedure and terms of payment. The tax payable at the end of the tax period shall be paid by the taxpayer at the place of registration of objects of taxation with the tax authority no later than the 20th day of the month following the expired tax period. Organizations pay tax on gambling business to the budget of the subject of the Russian Federation where the objects of taxation are registered. Individual entrepreneurs pay gambling business tax to the budget of the subject of the Russian Federation where they live (registered), regardless of the location of their gambling facilities. Registration of objects of taxation and registration of the taxpayer are carried out in the same tax authority. When reinstalling the object of taxation, its registration (re-registration) is carried out for the same taxpayer. 58. TRANSPORT TAX: TAX PAYERS AND OBJECT OF TAXATION The transport tax refers to regional taxes, is established by the Tax Code of the Russian Federation and put into effect by the laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When introducing a tax, regional legislative (representative) bodies determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment, and provide for appropriate tax benefits. taxpayers persons are recognized who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation. For transport registered to an individual, acquired and transferred by him on the basis of a power of attorney for the right to own and dispose of transport until the publication of the Tax Code, the taxpayer is the person specified in such a power of attorney. At the same time, persons on whom such vehicles are registered must notify the tax authorities about this. Conditions for recognizing a person as a taxpayer: - transport must be registered to these persons; - transport should be subject to taxation; - for this transport, the taxpayer is not a payer by proxy. The object of taxation cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles duly registered. The objects of taxation are not: 1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower; 2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73,55 kW), received (purchased) through the social protection authorities in the manner prescribed by law; 3) fishing sea and river vessels; 4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations, the main activity of which is the implementation of passenger and (or) cargo transportation; 5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ; 6) vehicles owned by the right of economic management or operational management of federal executive authorities, where military and (or) service equivalent to it is legally provided; 7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body; 8) airplanes and helicopters of air ambulance and medical service; 9) ships registered in the Russian International Register of Ships. 59. TAX BASE OF TRANSPORT TAX The tax base is determined by: 1) in relation to vehicles with engines - as the engine power of the vehicle in horsepower; 2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons; 3) in relation to other water and air vehicles - as a vehicle unit. The tax period is a calendar year. The reporting periods for taxpayers who are organizations are the first quarter, the second quarter and the third quarter. The legislative bodies of the subjects of the Russian Federation, when establishing this tax, have the right not to establish reporting periods. The tax base is determined as follows: 1) in relation to vehicles with engines (with the exception of aircraft) - as the engine power of the vehicle in horsepower; 2) in relation to air vehicles for which the thrust of a jet engine is determined - as a nameplate static thrust of a jet engine (total nameplate static thrust of all jet engines) of an air vehicle in takeoff mode under ground conditions in kilograms of force; 3) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons; 4) for other water, as well as air vehicles that do not have engines, the tax base is determined from each unit of the vehicle (gliders, balloons). For vehicles with engines, air vehicles for which the thrust of a jet engine is determined, water non-self-propelled (towed) vehicles, the tax base is determined separately. Engine power is determined according to the technical documentation for the corresponding vehicle, which is indicated in the registration documents. If the engine power in the technical documentation for the vehicle is indicated in metric power units, then the corresponding conversion to horsepower is carried out by multiplying the engine power, expressed in kW, by 1,35962. The gross tonnage is determined according to the technical documentation for the respective vehicle. In the event of a discrepancy between the information provided to state bodies carrying out state registration and the data in the technical documentation for the vehicle, the data contained in the technical documentation for the vehicle are accepted. In the absence of data on engine power, gross tonnage in the technical documentation for the vehicle, an expert opinion provided by the taxpayer is taken into consideration to determine the engine power (gross tonnage). For unpowered water and air vehicles and for which the gross tonnage is not determined, the tax base is determined as the unit of the vehicle. 60. TAX RATES FOR TRANSPORT TAX Tax rates are established by the laws of the constituent entities of the Russian Federation depending on engine power, jet engine thrust or gross tonnage of vehicles, categories of vehicles based on one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of a vehicle or unit of a vehicle. funds in a fixed amount. The Tax Code of the Russian Federation contains basic transport tax rates. Tax rates may be increased (reduced) by the laws of the subjects of the Russian Federation, but not more than five times. It is allowed to establish differentiated tax rates in relation to categories of vehicles, as well as taking into account the useful life of vehicles. Rates are set in the following sizes. For passenger cars with engine power (per horsepower): - up to 100 hp inclusive - 5 rubles; - over 100 hp up to 150 hp inclusive - 7 rubles; - over 150 hp up to 200 hp inclusive - 10 rubles; - over 200 hp up to 250 hp inclusive - 15 rubles; - over 250 hp - 30 rub. Motorcycles and scooters with engine power (with each horsepower): - up to 20 hp (up to 14,7 kW) inclusive - 2 rubles; - over 20 hp up to 35 hp inclusive - 4 rubles; - over 35 hp - 10 rub. Buses with engine power (per horsepower): - up to 200 hp inclusive - 10 rubles; - over 200 hp - 20 rub. Trucks with engine power (per horsepower): - up to 100 hp (up to 73,55 kW) inclusive - 5 rubles; - over 100 hp up to 150 hp inclusive - 5 rubles; - over 150 hp up to 200 hp inclusive - 10 rubles; - over 200 hp up to 250 hp inclusive - 13 rubles; - over 250 hp - 17 rub. Other self-propelled vehicles, machines and mechanisms on pneumatic, caterpillar tracks (for each horsepower) - 5 rubles. Snowmobiles, snowmobiles with engine power (per horsepower): - up to 50 hp inclusive - 5 rubles; - over 50 hp - 10 rub. Water vehicles with engine power (per horsepower): - up to 100 hp inclusive - 10 rubles; - over 100 hp - 20 rub. Yachts and other motor-sailing vessels with engine power (per horsepower): - up to 100 hp inclusive - 20 rubles; - over 100 hp - 40 rub. Jet skis with engine power (per horsepower): - up to 100 hp inclusive - 25 rubles; - over 100 hp - 50 rub. Non-self-propelled (towed) vessels, for which the gross tonnage is determined (from each registered ton of gross tonnage), - 20 rubles. Aircraft with engines (with horsepower) - 25 rubles. Aircraft with jet engines (from each kilogram of thrust force) - 20 rubles. Other water and air vehicles that do not have engines (per vehicle unit) - 200 rubles. 61. PROCEDURE FOR CALCULATION AND PAYMENT OF TRANSPORT TAX Procedure for calculating tax. Taxpayers that are organizations calculate the amount of tax and the amount of the advance tax payment on their own. The tax of taxpayers who are natural persons is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation. The amount of transport tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the tax base and the tax rate. The amount of tax payable to the budget by organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period. Taxpayers that are organizations calculate the amount of advance tax payments after each reporting period in the amount of 1/4 of the product of the relevant tax base and tax rate. When registering a vehicle and (or) removing a vehicle from registration during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax period ( reporting) period. In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle is taken as a full month. If registration and de-registration of a vehicle takes place within one calendar month, then the specified month is taken as one full month. The legislative body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period. Tax payment procedure. Payment of tax and advance tax payments is made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. Moreover, the tax payment deadline for taxpayers who are organizations cannot be set earlier than February 1 of the year following the expired tax period. During the tax period, taxpayers that are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. After the expiration of the tax period, taxpayers that are organizations pay the amount of tax calculated as the product of the tax base and the tax rate. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority. If the deadlines for the payment of advance payments are missed, penalties are payable for each day of delay. Taxpayers that are organizations must submit to the tax authorities a tax return (based on the results of the tax period, before February 1 of the next year), as well as a tax calculation on advance payments (based on the results of the reporting period, no later than the last day of the next month). 62. LAND TAX: GENERAL PROVISIONS Land tax established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities, put into effect and terminated in accordance with the Tax Code of the Russian Federation and legal acts of the representative bodies of municipalities, is mandatory for payment on the territories of these municipalities. A similar procedure for the establishment and introduction of the tax operates in cities of federal significance. When establishing a land tax, the representative bodies of municipalities (cities of federal significance) determine tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying tax, tax benefits, the grounds and procedure for their application. taxpayers organizations and individuals are recognized as possessing land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots that are on the right of gratuitous fixed-term use or transferred to them under a lease agreement. The object of taxation recognized land plots located within the boundaries of the municipality (cities of federal significance), on the territory of which the tax is introduced. The following land plots are not recognized as an object of taxation: - withdrawn from circulation in accordance with the legislation of the Russian Federation; - restricted in circulation in accordance with the law, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites; - limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs; - from the forest fund lands; - limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund. The tax base is defined as the cadastral value of land plots recognized as an object of taxation. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation. The tax base (cadastral value of a land plot) is determined for each land plot (share in common ownership of a land plot) as of January 1 of the year that is the tax period. The tax base is determined separately in relation to land plots, the owners of which are recognized by different persons or different tax rates are established. Organizations and individual entrepreneurs (in relation to land plots used in entrepreneurial activities) determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them. The tax base for each individual is determined by the tax authorities. In relation to land plots in common shared ownership, the base is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in common ownership. 63. LAND TAX: RATES AND BENEFITS Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities) and cannot exceed 0,3% in relation to land plots: - classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production; - occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction; - provided for personal subsidiary farming, horticulture, horticulture or animal husbandry, as well as dacha farming. Tax rates cannot exceed 1,5% for other land plots. It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot. Tax incentives. The following are exempt from taxation: 1) organizations and institutions of the penitentiary system of the Ministry of Justice of Russia - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; 2) organizations - in relation to land plots occupied by state public roads; 3) religious organizations - in relation to their land plots, on which buildings, structures and structures of religious and charitable purpose are located; 4) all-Russian public organizations of the disabled, among whose members the disabled and their legal representatives make up at least 80%, in relation to the land plots used by them to carry out their statutory activities: - organizations whose charter capital consists entirely of the contributions of these organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, - in relation to land plots used by them for production or sale of goods; - institutions, the sole owners of whose property are the indicated all-Russian public organizations of the disabled, - in relation to land plots used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other goals of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents; 5) organizations of folk arts and crafts - in relation to land plots located in places of traditional existence of folk arts and crafts and used for the production and sale of products of folk arts and crafts; 6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East, as well as communities of such peoples - in relation to land plots used for the preservation and development of their traditional way of life, management and crafts; 7) organizations - residents of a special economic zone - in relation to land plots located on the territory of a special economic zone, for a period of five years from the moment the right of ownership to each plot arises. 64. PROCEDURE FOR CALCULATION OF LAND TAX AND ADVANCE PAYMENTS The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate. With regard to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the three-year design and construction period up to the state registration of rights to the constructed real estate object. Upon completion of construction and state registration of rights to the constructed real estate object before the expiration of the three-year design and construction period, the amount of tax paid during the design and construction period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset to the taxpayer in accordance with the generally established procedure . In relation to land plots acquired in ownership on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 4 during the design and construction period exceeding a three-year period, up to the state registration of rights to the constructed real estate object. In relation to land plots acquired by individuals for individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the design and construction period exceeding ten years. The amount of the advance payment payable by an individual who pays tax on the basis of a tax notice is calculated as the product of the relevant tax base and the share of the tax rate established by legal acts (laws) of the representative bodies of municipalities (cities of federal significance) in an amount not exceeding, if one advance payment. Taxpayers, in respect of which the reporting period is defined as a quarter, calculate the amount of advance payments after the 1st, 2nd and 3rd quarters of the current year as 1/4 of the corresponding tax rate of the percentage share of the tax base as of January 1 of the year that is the tax period. The representative body of a municipal formation (cities of federal significance), when establishing a tax, has the right to provide for the payment during a tax period of not more than two advance tax payments for taxpayers who pay tax on the basis of a tax notice. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax and the amounts of advance payments payable during the tax period. In case of occurrence (termination) during the tax period of the right to a plot, the tax amount in respect of this plot is calculated taking into account the coefficient determined as the ratio of the number of full months during which the plot belonged to the taxpayer to the number of months in the tax period. 65. PROCEDURE AND TERMS OF PAYMENT OF LAND TAX AND ADVANCE PAYMENTS Land tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by regulatory legal acts (laws) of representative bodies of municipalities (cities of federal significance). The tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs, cannot be set earlier than February 1 of the year following the expired tax period. Thus, local authorities have the right to set deadlines for paying tax starting from this date. tax period recognized as a calendar year. The reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of the year. Taxpayers during the tax period pay advance payments, unless otherwise provided by a legal act (law) of the representative body of the municipality (cities of federal significance). The amount of the advance payment is payable by an individual on the basis of a tax notice. After the expiration of the tax period, taxpayers pay the amount of tax calculated as the product of the relevant tax base and a share of the tax rate in an amount not exceeding 1/2 of the rate in case of establishing one advance payment and 1/3 of the rate in case of establishing two advance payments. Land tax and advance payments are paid to the budget at the location of the land plots recognized as the object of taxation. The objects of taxation are land plots located within the boundaries of the municipality (cities of federal significance) on whose territory the tax has been introduced. The following land plots are not recognized as an object of taxation: - withdrawn from circulation in accordance with the legislation of the Russian Federation; - restricted in circulation in accordance with the law, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites; - limited in circulation in accordance with the law, provided to ensure defense, security and customs needs; - from the forest fund lands; - limited in circulation in accordance with the legislation, occupied by state-owned water bodies as part of the water fund. Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority. The organization or individual entrepreneurs must pay the tax and submit a tax return: - at the location of the head office in relation to the land plot at the location of the organization; - at the location of the separate subdivision with respect to the land plot provided to it; - at the location of the real estate object. When land plots are located on the territory of one municipality, the taxpayer has the right to pay tax and submit one tax declaration to the relevant tax authority. 66. TAX ON PROPERTY OF INDIVIDUALS: GENERAL PROVISIONS The legal regulation of the tax on the property of individuals is carried out by the Law "On Taxes on the Property of Individuals". taxpayers This tax is recognized by individuals - owners of property recognized as an object of taxation. If the property recognized as an object of taxation is in the common shared ownership of several individuals, each of these individuals is recognized as a taxpayer in relation to this property in proportion to its share in this property. In a similar manner, taxpayers are determined if such property is in the common shared ownership of individuals and enterprises (organizations). If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. In this case, the payer of the tax may be one of these persons, determined by agreement between them. Objects of taxation residential houses, apartments, dachas, garages and other buildings, premises and structures are recognized. Tax rates are established by regulatory legal acts of representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the following limits: - up to 300 thousand rubles. - up to 0,1%; - from 300 to 500 thousand rubles. - from 0,1 to 0,3%; - over 500 rubles. - from 0,3 to 2,0%. Taxes are credited to the local budget at the location (registration) of the object of taxation. Tax incentives. Representative bodies of local self-government have the right to independently establish tax incentives for the property tax of individuals and the grounds for their use. The following categories of citizens are exempt from paying taxes on the property of individuals: Heroes of the USSR and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; disabled people of groups I, II, disabled since childhood; participants in the Civil and Great Patriotic Wars, other combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans; civilians of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms, etc. Tax on buildings, premises and structures is not paid by: pensioners; citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought; parents and spouses of servicemen and civil servants who died in the line of duty, etc. 67. PROCEDURE FOR CALCULATING AND PAYING TAX ON PROPERTY OF INDIVIDUALS Tax calculation produced by the tax authorities. Persons entitled to benefits independently submit the necessary documents to the tax authorities. The tax on buildings, premises, structures is calculated on the basis of data on their inventory value as of January 1 of each year. The tax for buildings, premises and structures that are in the common shared ownership of several owners is paid by each of the owners in proportion to their share in these buildings, premises and structures. The tax for buildings, premises and structures that are jointly owned by several owners without determining the shares, is paid by one of these owners by agreement between them. In case of inconsistency, the tax is paid by each of the owners in equal shares. For new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition. For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened. In case of destruction, complete destruction of a building, premises, structure, the collection of tax is terminated starting from the month in which they were destroyed or completely destroyed. When transferring ownership of a structure, premises, structure from one owner to another during a calendar year, the tax is paid by the original owner from January 1 of this year until the beginning of the month in which he lost the ownership of the said property, and by the new owner - starting from the month in which the latter acquired ownership. Persons entitled to benefits submit the necessary documents to the tax authorities. The following categories of citizens, in particular, are exempted from paying taxes on the property of individuals: Heroes of the USSR and Heroes of the Russian Federation; disabled people; participants in the Civil and Great Patriotic Wars, other combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army in the field; civilians of the Soviet Army, Navy, internal affairs and state security agencies who held positions in military units, headquarters and institutions during the Great Patriotic War, etc. The tax on buildings, premises, facilities is not paid by: pensioners; citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries; parents and spouses of servicemen and civil servants who died in the line of duty, etc. If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. In case of untimely application for tax relief, the recalculation of the amount of taxes is made no more than three years in advance upon a written application of the taxpayer. Payment notices of tax payment are handed over to payers by tax authorities annually no later than August 1. The tax is paid by the owners in equal shares in two terms - no later than September 15 and November 15. 68. SPECIAL TAX REGIME The special tax regime recognizes a special procedure for calculating and paying taxes, applied in cases and in the manner established by the Tax Code. The following special tax regimes apply. Taxation system for agricultural producers. The unified agricultural tax is established by the Tax Code of the Russian Federation and is applied along with other taxation regimes. Organizations and individual entrepreneurs that are agricultural producers have the right to voluntarily switch to paying the Unified Agricultural Tax. ESHN provides: 1) for organizations - replacing the payment of corporate income tax, corporate property tax and the unified social tax with the payment of the Unified Agricultural Tax; 2) for individual entrepreneurs - replacement of the payment of personal income tax, personal property tax and the unified social tax with the payment of the unified agricultural tax; 3) for organizations and entrepreneurs, the replacement of VAT payment (with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation). Simplified tax system. The application of the simplified system of taxation by organizations provides for the exemption of organizations from paying corporate income tax, corporate property tax and the unified social tax. Entrepreneurs are exempted from paying personal income tax, personal property tax, unified social tax. Taxpayers do not pay VAT, with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation. Other taxes are paid in accordance with other tax regimes. The system of taxation in the form of a single tax on imputed income for certain types of activities is established by the Tax Code, put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of cities of federal significance and is applied along with the general taxation system and other taxation regimes. The system of taxation in the form of a single tax can be applied by decisions of the representative bodies of municipal districts, urban districts, cities of federal significance in relation to the following types of business activities: the provision of personal services; provision of veterinary services; provision of services for the repair, maintenance and washing of vehicles, etc. special tax regime, applied in the performance of agreements that are concluded in accordance with the Law "On production sharing agreements" and meet the following conditions: - agreements are concluded after the auction for granting the right to use subsoil on other terms than production sharing, in the manner and on the terms determined by the Law "On Production Sharing Agreements", and the auction was declared invalid; - when implementing agreements in which the production sharing procedure established by the Law "On Production Sharing Agreements" is applied, the share of the state in the total volume of manufactured products is at least 32% of the total amount of products; - the agreements provide for an increase in the state's share in profitable products in the event of an improvement in investment efficiency for the investor in the implementation of the agreement. 69. SIMPLIFIED TAXATION SYSTEM The application of the simplified system of taxation by organizations provides for the exemption of organizations from paying corporate income tax, corporate property tax and the unified social tax. Individual entrepreneurs are exempted from paying personal income tax, personal property tax, unified social tax. Taxpayers do not pay value added tax, with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation. Other taxes are paid in accordance with other tax regimes. For taxpayers, the procedure for conducting cash transactions and submitting statistical reports is preserved. The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily. taxpayers organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by this chapter are recognized. The organization has the right to switch to the simplified taxation system, if, following the results of nine months of the year in which the organization declares the transition to the simplified taxation system, the income did not exceed 15 million rubles. The specified amount (15 million rubles) is subject to indexation by the deflator coefficient. Not entitled to apply the simplified taxation system: 1) organizations with branches and (or) representative offices; 2) banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops; 3) organizations and individual entrepreneurs engaged in the production of excisable goods, mining and sale of minerals (with the exception of common minerals), gambling business; 4) notaries engaged in private practice, lawyers who have established all forms of lawyer formations; 5) organizations that are parties to production sharing agreements; 6) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (single agricultural tax); 7) organizations in which the share of direct participation of other organizations is more than 25%; 8) organizations and individual entrepreneurs, the average number of employees of which for the tax period exceeds 100 people; 9) organizations whose residual value of fixed assets and intangible assets exceeds 100 million rubles; 10) budgetary institutions; 11) foreign organizations that have branches, representative offices and other separate subdivisions on the territory of the Russian Federation. The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of a calendar year. Taxpayers transferred to the payment of a single tax on imputed income for one or several types of activities are entitled to apply the simplified taxation system in relation to other types of activities they carry out. tax rates. If the object of taxation is income, the rate is set at 6%. If the object of taxation is income reduced by the amount of expenses, the rate is 15%. 70. CONDITIONS FOR THE START AND TERMINATION OF THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM Taxpayers who have expressed a desire to switch to the simplified taxation system shall submit an application to the tax authority at their location (place of residence) in the period from October 1 to November 30 of the year preceding the year from which the taxpayers switch to the simplified taxation system. At the same time, organizations in the application for the transition to a simplified taxation system report the amount of income for nine months of the current year. Selection of the object of taxation carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system was applied for the first time. When changing the object of taxation after filing an application for switching to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this before December 20 of the year preceding the year in which the simplified taxation system was first applied. A newly created organization and a newly registered individual entrepreneur have the right to submit an appropriate application within five days from the date of registration with the tax authority. In this case, the taxpayer has the right to apply the simplified system from the moment they are registered with the tax authority. If, following the results of the tax period, the tax payer's income exceeds 20 million rubles. or the residual value of fixed assets and intangible assets exceeds 100 million rubles, such a taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed. The specified value of the maximum amount of income, which limits the application of the simplified system, is subject to indexation. The amounts of taxes when using a different taxation regime are calculated and paid in the manner prescribed for newly created organizations or registered entrepreneurs. These payers do not pay penalties and fines for late payment of monthly payments during the quarter in which they switched to a different regime. Taxpayers who have ceased to be payers of the single tax on imputed income before the end of the current year are entitled to switch to the simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated. As a general rule, organizations and individual entrepreneurs applying the simplified taxation system are not entitled to switch to a different taxation regime before the end of the tax period. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime within 15 calendar days after the expiration of the reporting period. A taxpayer applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime. A taxpayer who has switched from a simplified taxation system to another taxation regime has the right to switch back to a simplified taxation system not earlier than one year after he lost the right to apply the simplified system. 71. OBJECT OF TAXATION Objects of taxation are: income of the taxpayer; the taxpayer's income reduced by the amount of expenses. The choice of the object of taxation is carried out by the taxpayer independently (with the exception of taxpayers who are parties to a simple partnership agreement (agreement on joint activity) or an agreement on trust management of property). Taxpayers who are parties to a simple partnership agreement or an agreement on trust management of property apply income reduced by the amount of expenses as an object of taxation. The object of taxation cannot change during the entire period of application of the simplified taxation system. When determining the object of taxation, taxpayers take into account the following income: income from sales; non-operating income. Income in the form of received dividends is not included in income if they are taxed by a tax agent. When determining the object of taxation, the taxpayer reduces the income received by the following expenses: 1) expenses for the acquisition, construction and manufacture of fixed assets; expenses for the acquisition of intangible assets; expenses for the repair of fixed assets (including leased assets); rental payments for leased property; 2) material costs; labor costs, payment of benefits for temporary disability; expenses for compulsory insurance of employees and property; interest paid for the provision of funds for use; expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips; travel expenses; 3) the amount of value added tax on paid goods; amounts of customs payments that are not refundable; amounts of taxes, fees; court costs, arbitration fees; 4) expenses for ensuring the fire safety of the taxpayer, expenses for property protection services, maintenance of fire and security alarms; notary fee for notarization of documents; expenses for accounting, auditing and legal services; expenses for the publication of financial statements; 5) expenses for stationery; expenses for postal, telephone, telegraph services, expenses for payment for communication services; expenses associated with the acquisition of the right to use computer programs and databases; advertising costs for goods, trademarks and service marks; 6) expenses for the preparation and development of new industries, workshops and units; expenses for the payment of commissions, agency fees and remuneration under commission agreements; expenses for the provision of services for warranty repairs and maintenance; expenses for confirming the conformity of products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services to the relevant requirements; 7) the costs of conducting a mandatory assessment of the tax base; fee for providing information on registered rights; expenses for paying for the services of specialized organizations for the preparation of documents for cadastral and technical accounting of real estate, etc. 72. TAX BASE The tax base is: - monetary value of the income of an organization or an individual entrepreneur (if the object of taxation is the income of an organization or an individual entrepreneur); - monetary value of income reduced by the amount of expenses (if the object of taxation is the income of an organization or individual entrepreneur, reduced by the amount of expenses). Income and expenses denominated in foreign currency are taken into account together with income and expenses denominated in rubles. At the same time, income and expenses denominated in foreign currency are recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation. Income received in kind is recorded at market prices. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period. A taxpayer who uses income reduced by the amount of expenses as an object of taxation shall pay the minimum tax. The amount of the minimum tax is calculated for the tax period in the amount of 1% of the tax base. The minimum tax shall be paid if for the tax period the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax. The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the paid minimum tax and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future. A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the calculated tax base in the current tax period for losses received following the results of previous tax periods in which he applied the simplified system (using income reduced as an object of taxation). on the cost). Loss is the excess of expenses over income. The loss specified in this paragraph cannot reduce the tax base by more than 30%. In this case, the remaining part of the loss can be carried forward to the next tax periods, but not more than 10 tax periods. The taxpayer is obliged to keep documents confirming the amount of the incurred loss and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss. The loss incurred by the taxpayer when applying other taxation regimes is not accepted when switching to a simplified taxation system. The loss incurred by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes. Tax payers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities keep separate records of income and expenses under various special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes. 73. PROCEDURE FOR CALCULATING AND PAYING TAX The tax is calculated as a percentage of the tax base corresponding to the tax rate. The amount of tax at the end of the tax period is determined by the taxpayer independently. Taxpayers who have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account previously calculated amounts of advance tax payments. Tax amount (advance tax payments), calculated for the tax period, is reduced by the said taxpayers by the amount of insurance premiums for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as by the amount of benefits paid to employees for temporary disability. At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50%. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, taking into account the previously calculated amounts of advance tax payments. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period. Payment of tax and advance tax payments is made at the location of the organization (place of residence of an individual entrepreneur). The tax payable at the end of the tax period is paid no later than the deadline set for filing tax returns. Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period. Taxpaying organizations upon the expiration of the tax (reporting) period submit tax declarations to the tax authorities at their location. Taxpayers-organizations submit tax declarations based on the results of the tax period no later than March 31 of the year following the expired tax period. Taxpayers - individual entrepreneurs after the expiration of the tax period submit tax declarations to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. Taxpayers submit tax declarations based on the results of the reporting period no later than 25 days from the date of the end of the corresponding reporting period. When switching to the simplified taxation system, the tax accounting on the date of such transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired intangible assets that were paid before the transition to the simplified taxation system, in the form of the difference in the acquisition price and the amount of accrued depreciation. 74. SIMPLIFIED TAXATION SYSTEM BASED ON PATENT Individual entrepreneurs who carry out one of certain types of business activities have the right to switch to a simplified taxation system based on a patent. In this case, they are subject to the rules governing the simplified taxation system, taking into account the peculiarities of its application on the basis of a patent. Application simplified taxation system based on patent is allowed for individual entrepreneurs who do not involve employees in their business activities, including under civil law contracts. At the same time, they must carry out one of certain types of entrepreneurial activity, which, in particular, include: sewing and repairing clothes and other garments; production and repair of footwear; production of haberdashery and bijouterie; production of artificial flowers and wreaths; manufacturing, assembly, repair of furniture and other joinery, etc. Opportunities (specific lists of types of entrepreneurial activity within the limits provided for by the Tax Code of the Russian Federation) for individual entrepreneurs to use the simplified taxation system based on a patent in the territories of the constituent entities of the Russian Federation are determined by the laws of the constituent entities of the Russian Federation. The adoption by the constituent entities of the Russian Federation of decisions on the possibility of individual entrepreneurs using a simplified taxation system based on a patent does not prevent entrepreneurs from applying the simplified taxation system of their choice. The document certifying the right of individual entrepreneurs to apply the simplified taxation system based on a patent is a patent for the implementation of one of the types of entrepreneurial activity. A patent is issued by the tax authority at the choice of the taxpayer for one of the periods starting from the first day of the quarter: quarter, half year, nine months, year. The annual cost of a patent is determined as the corresponding tax rate (if the object of taxation is income, the tax rate is set at 6%; if the object of taxation is income reduced by the amount of expenses, the tax rate is 15%), the percentage share established for each type of entrepreneurial activity, potential annual income to be received by an individual entrepreneur. When obtaining a patent for a shorter period (quarter, six months, nine months), the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent was issued. The size of the annual income potentially obtainable by an entrepreneur is established by the laws of the constituent entities of the Russian Federation for each type of entrepreneurial activity. Differentiation of annual income is allowed, taking into account the characteristics and place of doing business. Entrepreneurs who have switched to a simplified taxation system based on a patent pay one third of the cost of a patent no later than 25 calendar days after the start of activities based on a patent. Payment of the remaining part of the cost of the patent is made no later than 25 calendar days from the date of the end of the period for which the patent was received. 75. SINGLE IMPUTED INCOME TAX (UTII) FOR CERTAIN ACTIVITIES The taxation system in the form of a single tax on imputed income for certain types of activities is established by the Tax Code, put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of federal cities and is applied along with the general taxation system and other taxation regimes. Taxation system in the form of a single tax may be applied by decisions of the representative bodies of municipal districts, city districts, cities of federal significance in relation to the following types of entrepreneurial activity: the provision of personal services; provision of veterinary services; provision of services for the repair, maintenance and washing of vehicles, etc. A single tax is not applied to types of entrepreneurial activity in the event that they are carried out under a simple partnership agreement (agreement on joint activities). The single tax is not applied to the types of entrepreneurial activity if they are carried out by taxpayers who switched to paying the single agricultural tax. Payment by organizations of a single tax provides for their release from the obligation to pay: - corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax); - tax on property of organizations (in relation to property used for conducting entrepreneurial activities subject to a single tax); - unified social tax (in relation to payments made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax). Payment by individual entrepreneurs of a single tax provides for their release from the obligation to pay: - tax on personal income (in relation to income received from entrepreneurial activities subject to a single tax); - tax on the property of individuals (in relation to property used for entrepreneurial activities subject to a single tax); - unified social tax (in relation to income received from activities subject to a single tax, and payments made to individuals in connection with the conduct of activities subject to a single tax). Taxpayers of the single tax are not recognized as taxpayers of the value added tax (on transactions recognized as objects of taxation of the single tax), with the exception of VAT payable upon importation of goods into the customs territory of the Russian Federation. Calculation and payment of other taxes and fees are carried out by taxpayers in accordance with other taxation regimes. When carrying out several types of activities subject to taxation by a single tax, the accounting of indicators necessary for calculating the tax is carried out separately for each type of activity. Taxpayers engaged in other types of activities are required to keep separate records of property, liabilities and business transactions in respect of activities subject to single taxation and activities subject to taxation in accordance with a different taxation regime. 76. CALCULATION AND PROCEDURE FOR PAYING UTII The amount of the single tax calculated for the tax period is reduced by taxpayers by the amount: - insurance contributions for mandatory pension insurance paid (within the calculated amounts) for the same period of time when taxpayers pay remuneration to their employees employed in those areas of activity for which a single tax is paid; - for the amount of insurance premiums in the form of fixed payments paid by entrepreneurs for their insurance, and for the amount of temporary disability benefits paid to employees. At the same time, the amount of the single tax cannot be reduced by more than 50%. Tax declarations based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period. The single tax shall be paid by the tax payer following the results of the tax period no later than the 25th day of the first month of the next tax period. The tax period for UTII is a quarter. The tax rate is 15% of imputed income. To calculate the amount of a single tax, depending on the type of entrepreneurial activity, the following physical indicators are used that characterize a certain type of entrepreneurial activity, and the basic profitability per month. Physical indicators, in particular, include: the number of employees, including an individual entrepreneur; parking area for vehicles; the number of vehicles used to transport passengers and goods; sales floor area; trading place; visitor service area (in square meters). When determining the value of the base yield, the representative bodies of municipal districts, urban districts, cities of federal significance can correct (multiply) the base yield by the correction factor K2. The correction factor K2 is defined as the product of values that take into account the impact on the result of entrepreneurial activity of the relevant factors. At the same time, in order to take into account the actual period of time of carrying out activities, the value of the correction coefficient K2, which takes into account the influence of these factors on the result of activities, is determined as the ratio of the number of calendar days of conducting activities during a calendar month of a tax period to the number of calendar days in a given calendar month of a tax period. The values of the correction coefficient K2 are determined for all categories of taxpayers by the representative bodies of municipal districts, urban districts, cities of federal significance for a calendar year and can be set in the range from 0,005 to 1 inclusive. If during the tax period the taxpayer experienced a change in the value of a physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account the change from the beginning of the month in which the change in the value of the physical indicator occurred. The amount of imputed income for the quarter during which the corresponding state registration of the taxpayer was carried out is calculated on the basis of full months starting from the month following the month of state registration. 77. PROCEDURE FOR APPLICATION AND PAYMENT OF THE UNIFIED AGRICULTURAL TAX (ESHT) The procedure for applying the ESHN. The system of taxation for agricultural producers - the unified agricultural tax - is established by the Tax Code of the Russian Federation and is applied along with other taxation regimes. Organizations and individual entrepreneurs that are agricultural producers have the right to voluntarily switch to paying a single agricultural tax. ESHN provides: 1) for organizations - replacing the payment of corporate income tax, corporate property tax and the unified social tax with the payment of the Unified Agricultural Tax; 2) for individual entrepreneurs - replacement of the payment of personal income tax, personal property tax and the unified social tax with the payment of the unified agricultural tax; 3) for organizations and individual entrepreneurs, the replacement of VAT payment (with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation). Organizations and individual entrepreneurs who switched to paying a single agricultural tax pay insurance premiums for compulsory pension insurance. Taxpayers are not released from the duties of tax agents. Taxpayers are agricultural producers who produce agricultural products or grow fish, carry out its primary and subsequent processing (industrial) and sell these products or fish, provided that in the total income the share of income from the sale of agricultural products produced by them or grown fish, including its products primary processing is at least 70%. The procedure for calculating and paying ESHN. ESHN is calculated as a percentage of the tax base corresponding to the tax rate. Based on the results of the reporting period, taxpayers calculate the amount of the advance payment for the unified agricultural tax based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the half year. Advance payments for the unified agricultural tax are paid no later than 25 calendar days from the end of the reporting period. Paid advance payments on the unified agricultural tax are credited against the payment of the unified agricultural tax at the end of the tax period. The payment of the unified agricultural tax and the advance payment for the unified agricultural tax is made at the location of the organization (the place of residence of an individual entrepreneur). The unified agricultural tax payable at the end of the tax period is paid by taxpayers no later than the deadline set for filing a tax return. Tax declarations are submitted to the tax authorities after the end of the reporting and tax periods: by organizations - at their location; individual entrepreneurs - at their place of residence. Tax payers submit tax declarations: according to the results of the reporting period - no later than 25 calendar days from the date of the end of the reporting period; according to the results of the tax period - no later than March 31 of the year following the expired tax period. 78. CALCULATION OF THE TAX BASE ACCORDING TO EXST The tax base is monetary value of income, reduced costs. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period. Taxpayers have the right to reduce the tax base for the tax period by the amount of the loss received as a result of previous tax periods. In this case, the loss cannot reduce the tax base for the tax period by more than 30%. The amount of loss exceeding 30% can be carried over to the next tax periods, but not more than 10 tax periods. Organizations that, prior to the transition to the payment of the Unified Agricultural Tax, used the accrual method when calculating corporate income tax, when switching to the payment of the Unified Agricultural Tax, they comply with the following rules: 1) on the date of transition to the payment of the UAT, the tax base includes the amounts of money received before the transition to the payment of the UAT in payment under agreements, the execution of which is carried out after the transition to the payment of the UAT; 2) funds received after the transition to the payment of unified agricultural tax are not included in the tax base, if, according to the rules of accrual tax accounting, they were included in income when calculating the tax base for corporate income tax; 3) the expenses incurred by the organization after the transition to the payment of the unified agricultural tax are recognized as expenses deductible from the tax base on the date of their implementation, if such expenses were paid before the transition to the payment of the unified agricultural tax, or on the date of payment, if such expenses were paid after the transition organizations for the payment of unified agricultural tax; 4) funds paid after the transfer to the payment of the unified agricultural tax in payment of expenses are not deducted from the tax base, if before the transition to the payment of the unified agricultural tax they were taken into account when calculating the tax base for corporate income tax; 5) material costs and labor costs related to work in progress as of the date of transition to payment of the Unified Agricultural Tax, paid before the transition to payment of the Unified Agricultural Tax, are taken into account when determining the tax base in the reporting (tax) period for the manufacture of finished products. Taxpayers, when switching to the payment of the UAT, in accounting as of the date of such transition, reflect the residual value of the acquired, fixed assets and intangible assets that were paid before the transition to the payment of the UAT, in the form of the difference between the acquisition price and the amount of accrued depreciation. For organizations that paid UAT, when switching to the calculation of the tax base for corporate income tax using the accrual method: - repayment of debts for goods supplied during the period of application of the Unified Agricultural Tax and transferred property rights is recognized as income; - Repayment of debts by the taxpayer for goods received during the period of application of the Unified Agricultural Tax and received property rights is recognized as an expense. Taxpayers, if they switch from paying the UAT to other taxation regimes (with the exception of the single tax on imputed income) and have fixed assets and intangible assets, the acquisition costs of which are not fully transferred to expenses for the period of application of the UAT, in accounting for the date of transition their residual the cost is determined by reducing it by the amount of expenses incurred during the period of application of the unified agricultural tax. 79. TAX CONTROL IN THE RUSSIAN FEDERATION tax control the activities of authorized bodies for monitoring compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation are recognized. Tax control is a kind of state financial control. Tax control is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms, provided for by the Tax Code of the Russian Federation. Controlled entities are any state and municipal bodies, organizations and individuals involved in tax legal relations as taxpayers or tax agents. The tax, customs and internal affairs bodies, in the manner determined by agreement between them, inform each other about the materials they have about violations of the legislation on taxes and fees and tax crimes, about the measures taken to suppress them, the tax audits they conduct, as well as exchange other necessary information. When exercising tax control, it is not allowed to collect, store, use and disseminate information about a taxpayer obtained in violation of the provisions of the Constitution of the Russian Federation, the Tax Code, federal laws, as well as in violation of the principle of safety of information constituting professional secrecy of other persons, in particular lawyer, audit secrecy. When conducting tax control, it is not allowed to cause unlawful harm to the audited persons, their representatives or property in their possession, use or disposal. Losses caused by unlawful actions of tax authorities or their officials during tax control are subject to compensation in full, including lost profits (lost income). For the infliction of losses to the audited persons, their representatives as a result of unlawful actions, the tax authorities and their officials shall bear the responsibility provided for by federal laws. Losses caused to the audited persons, their representatives by lawful actions of officials of the tax authorities, are not subject to compensation, except for the cases provided for by federal laws. Tax control is carried out at all stages and stages of taxation, affects all aspects of tax legal relations. Tax control in a broad sense is the control of the state over the observance of tax legislation by all participants in tax legal relations at all stages of the tax process - from the establishment of taxes and fees up to the termination of tax obligations. Tax in a broad sense is also departmental control over the observance by officials of state bodies of tax legislation. Tax control in their usual forms is also carried out by the prosecution and internal affairs bodies, customs authorities, the Accounts Chamber of the Russian Federation, and the Federal Financial Monitoring Service. 80. TAX CONTROL AUTHORITIES AND THEIR FUNCTIONS Tax authorities constitute a unified centralized system of control over compliance with the legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of taxes and fees, over the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments. This system includes the federal executive body authorized to control and supervise taxes and fees, and its territorial bodies. Tax authorities carry out their functions and interact with other authorities through the exercise of their powers. The tax authorities, the Federal Tax Service, are entitled to carry out tax control in full. The tax, customs, internal affairs bodies and the Federal Financial Monitoring Service, in the manner determined by agreement between them, inform each other about the materials they have about tax offenses and tax crimes, the measures taken to suppress them, the tax audits they conduct, and also exchange other necessary information. The customs authorities are: Federal Customs Service; regional customs departments; customs; customs posts. The customs authorities enjoy the rights and bear the duties of the tax authorities to collect taxes when goods are moved across the customs border of the Russian Federation in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, and other federal laws. Customs authorities also perform a number of the following functions: - levy customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of the said duties, taxes and fees; - ensure, within their competence, the protection of intellectual property rights; - carry out, within their competence, control over the currency transactions of residents and non-residents. Functions of the internal affairs bodies. At the request of the tax authorities, the internal affairs authorities participate together with the tax authorities in field tax audits conducted by the tax authorities. If circumstances are revealed that require the performance of actions referred by the Tax Code of the Russian Federation to the powers of the tax authorities, the internal affairs bodies are obliged to send materials to the appropriate tax authority within ten days from the date of detection of these circumstances. Federal Financial Monitoring Service is a federal executive body that performs the functions of countering the legalization (laundering) of proceeds from crime and the financing of terrorism and coordinating the activities in this area of other federal executive bodies. The Federal Financial Monitoring Service performs a number of functions: - collects, processes and analyzes information on operations (transactions) with cash or other property; - keeps records of organizations that carry out operations (transactions) with funds or other property, in the field of activity of which there are no supervisory authorities. 81. TAX RETURN Tax return is a written statement of the taxpayer about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, calculated amount of tax and (or) other data that serve as the basis for calculating and paying tax. A tax declaration shall be submitted by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees. Advance payment calculation is a written statement of the taxpayer about the calculation base, benefits used, the calculated amount of the advance payment and (or) other data that serve as the basis for the calculation and payment of the advance payment. The calculation of the advance payment is submitted in cases provided for by the Tax Code of the Russian Federation for a specific tax. The calculation of the fee is a written statement by the payer of the fee about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) other data that serve as the basis for calculating and paying the fee. The tax agent submits calculations to the tax authorities in the manner prescribed by the Tax Code of the Russian Federation. The tax declaration (calculation) is submitted to the tax authority at the place of registration of the taxpayer (payer of the fee, tax agent) in the prescribed form on paper or in the prescribed formats in electronic form, together with the documents that must be attached to the tax declaration (calculation). The tax authority is not entitled to refuse to accept a tax declaration (calculation) submitted in the prescribed form, and is obliged, at the request of the taxpayer (payer of the fee, tax agent), to stamp the copy of the tax declaration (copy of the calculation) with a mark of acceptance and the date of its receipt upon receipt of the tax declaration on paper or transfer to the taxpayer (fee payer, tax agent) a receipt of acceptance in electronic form - upon receipt of a tax return via telecommunication channels. The taxpayer (payer of the fee, tax agent) or his representative shall sign the tax declaration (calculation), confirming the accuracy and completeness of the information specified in the tax declaration (calculation). The tax declaration is submitted within the terms established by the legislation on taxes and fees. If the taxpayer discovers in the tax return filed by him the fact of failure to reflect or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority. If a taxpayer discovers inaccurate information in the tax return filed by him, as well as errors that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right to make the necessary changes to the tax return and submit an updated tax return to the tax authority. Tax declarations are not subject to submission to the tax authorities for those taxes for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes. 82. FORMS OF TAX CONTROL In order to observe the rights and legitimate interests of taxpayers, the rules and procedures established by law must be observed when exercising tax control. Otherwise, the evidence may be declared inadmissible. Tax control is carried out in the following forms. tax audits. The tax authorities conduct the following types of tax audits of taxpayers, payers of fees and tax agents: Desk tax audits; field tax audits. Inspection. An official of a tax authority conducting an on-site tax audit, in order to clarify the circumstances that are important for the completeness of the audit, has the right to inspect the territories, premises of the taxpayer in respect of which the tax audit is being carried out, documents and objects in the presence of attesting witnesses. Inspection of documents and items outside the framework of an on-site tax audit is allowed if the documents and items were received by an official of the tax authority as a result of previously performed actions to implement tax control or with the consent of the owner of these items to conduct their inspection. Demand for documents during tax audit. An official of a tax authority conducting a tax audit has the right to demand from the audited person the documents necessary for the audit by handing over to this person (his representative) a demand for the submission of documents. Seizure of documents and objects is carried out on the basis of a reasoned decision of the official of the tax authority carrying out the on-site tax audit. Seizure of documents and objects is carried out in the presence of witnesses and persons from whom documents and objects are seized. In necessary cases, a specialist is invited to participate in the extraction. Documents and items that are not related to the subject of the tax audit are not subject to seizure. Examination. In necessary cases, an expert may be involved on a contractual basis to participate in the implementation of specific actions for the implementation of tax control, including during on-site tax audits. Examination is appointed if special knowledge in science, art, technology or craft is required to clarify emerging issues. Involvement of a specialist to assist in the implementation of tax control. To participate in the implementation of specific actions to implement tax control, including during on-site tax audits, a specialist with special knowledge and skills who is not interested in the outcome of the case may be involved on a contractual basis. The participation of an interpreter. If necessary, an interpreter may be engaged on a contractual basis to participate in tax control activities. An interpreter is a person who is not interested in the outcome of the case and who knows the language required for translation. Witness participation. Witnesses are summoned when carrying out actions to exercise tax control in cases provided for by the Tax Code of the Russian Federation. Witnesses are called in the amount of at least two people. Any individuals who are not interested in the outcome of the case can be called as witnesses. 83. OFFICE TAX CHECK Desk tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation), unless other terms are provided by the legislation on taxes and fees. If a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or to make the appropriate corrections within the prescribed period. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration or contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data included in the tax return (calculation). The person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, the officials of the tax authority are required to draw up an audit report. When conducting in-house tax audits, tax authorities are also entitled to demand from taxpayers who use tax benefits, in accordance with the established procedure, documents confirming the right of these taxpayers to these tax benefits. When conducting a desk tax audit, the tax authority is not entitled to demand additional information and documents from the taxpayer, unless otherwise provided by the Tax Code of the Russian Federation. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer. The tax authority has the right to demand from the taxpayer documents confirming the legality of applying tax deductions. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes. 84. ON-SITE TAX CHECK Onsite tax audit is carried out on the territory of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. If a taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority. As a general rule, the decision to conduct an on-site tax audit is made by the tax authority at the location of the organization or at the place of residence of an individual. The decision to conduct an on-site tax audit of an organization classified as the largest taxpayer shall be made by the tax authority that has carried out the registration of this organization. An audit in relation to one taxpayer may be carried out for one or several taxes. The subject of an on-site audit is the correctness of the calculation and timeliness of payment of taxes. As part of the audit, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made can be audited. The tax authorities are not entitled to audit: - two or more for the same taxes for the same period; - in relation to one taxpayer more than two during a calendar year, except for cases when the head of the federal executive body authorized for control and supervision in the field of taxes and fees makes a decision on the need to conduct an audit of the taxpayer. The verification cannot last more than two months. The term may be extended up to four months, and in exceptional cases - up to six months. The tax authority has the right to conduct an independent audit of branches and representative offices on the correctness of the calculation and timeliness of payment of regional and (or) local taxes. The head (deputy head) of the tax authority has the right to suspend the audit: 1) for the recovery of documents (information); 2) obtaining information from foreign government bodies in the framework of international treaties; 3) conducting expert examinations; 4) translation into Russian of documents submitted by the taxpayer in a foreign language. A repeated on-site tax audit of a taxpayer is recognized as an on-site tax audit conducted regardless of the time of the previous audit for the same taxes and for the same period. When conducting such an audit, a period not exceeding 3 calendar years preceding the year in which a decision was made to conduct a repeated field tax audit may be verified. A re-audit of a taxpayer may be carried out: 1) by a higher tax authority - in order to control the activities of the tax authority that conducted the audit; 2) by the tax authority that previously conducted the audit, based on the decision of its head (deputy head) - in the event that the taxpayer submits an updated tax return. As part of the re-audit, the period for which the amended tax return is submitted is checked. An audit carried out in connection with the reorganization or liquidation of a taxpayer organization may be carried out regardless of the time and subject of the previous audit. 85. TAX SANCTIONS tax sanction - a measure of responsibility for committing a tax offense. Tax sanctions are established and applied in the form of monetary penalties (fines). Tax sanctions are applied as a response, reflecting the negative reaction of the state to a tax offense. At the same time, tax liability is always of a public law nature, which is due to the socially significant, public law nature of tax legal relations. Disputes over non-compliance with tax obligations are within the framework of public, not civil law. The amounts of penalties imposed on persons for violating the requirements of tax legislation and determined by the Tax Code go beyond the scope of the tax debt as such. In this they differ from arrears and tax penalties and, in essence, represent a kind of public liability of a property nature. Tax sanctions are of a property nature and are applied in the form of fines. In the field of tax liability, the use of the entire system of administrative penalties is justified. The application of penalties for tax offenses should not pursue the goals of compensatory and restorative (this task is solved by the collection of arrears and penalties), but of a punitive and educational nature. Along with property sanctions, it is quite acceptable to apply the full range of measures of administrative and legal responsibility for tax offenses, including penalties of a personal and organizational nature. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times. If there is an aggravating circumstance, the amount of the fine is increased by 100%. When two or more tax offenses are committed by one person, tax sanctions are levied for each offense separately without absorption of a less severe sanction by a more severe one. The amount of the fine collected from the taxpayer, the payer of the fee or the tax agent for a tax offense that resulted in a tax (fee) debt is subject to transfer from the accounts of the taxpayer, the payer of the fee or the tax agent, respectively, only after the full transfer of this amount of the debt and the corresponding penalties in the order established by the civil legislation of the Russian Federation. The tax authorities may apply to the court with a claim for the recovery of fines from an organization and an individual entrepreneur in the manner and within the time limits provided for by the Tax Code; from an individual who is not an individual entrepreneur, in the manner and terms provided for by the Tax Code. A statement of claim for the recovery of a fine from an organization or an individual entrepreneur in the cases provided for by the Tax Code of the Russian Federation may be filed by a tax authority within six months after the expiration of the period for fulfilling the requirement to pay the fine. The deadline for filing the specified statement of claim, missed for a good reason, may be restored by the court. In case of refusal to initiate or terminate a criminal case, but in the presence of a tax offense, the time limit for filing a statement of claim is calculated from the day the tax authority receives a decision to refuse to initiate or terminate a criminal case. 86. TYPES OF TAX VIOLATIONS AND LIABILITY Violation of the deadline for registration with the tax authority established by the Tax Code of the Russian Federation, the deadline for filing an application for registration with a tax authority in the absence of signs of a tax offense entails a fine in the amount of 5 thousand rubles. Evasion of registration with the tax authority. Conducting activities by an organization or individual entrepreneur without registration with a tax authority entails a fine in the amount of 10% of the income received during the specified time as a result of such activities, but not less than 20 thousand rubles. Violation of the deadline for submitting information on opening and closing a bank account entails a fine in the amount of 5 thousand rubles. Failure to file a tax return within the prescribed period, in the absence of signs of a tax offense, entails the collection of a fine in the amount of 5% of the amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 100 rubles. Gross violation of the rules for accounting for income and expenses and objects of taxation, if these acts are committed within one tax period, in the absence of signs of a tax offense, it entails a fine in the amount of 5 thousand rubles. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of the tax (fee) or other unlawful actions (inaction) entails the collection of a fine in the amount of 20% of the unpaid amount of the tax (fee). Failure by a tax agent to fulfill the obligation to withhold and (or) transfer taxes. Illegal non-transfer of tax amounts subject to withholding and transfer by a tax agent entails a fine in the amount of 20% of the amount to be transferred. Failure to comply with the procedure for possession, use and (or) disposal of property, which is seized, entails a fine in the amount of 10 thousand rubles. Failure to provide the tax authority with the information necessary for the implementation of tax control, within the prescribed period by the taxpayer to the tax authorities entails a fine of 50 RUB. for each document. Witness responsibility. Non-appearance or evasion of the appearance of a person called as a witness entails a fine in the amount of 1 thousand rubles. Refusal of a witness to testify, giving knowingly false testimony entails a fine of 3 rubles. Refusal of an expert, translator or specialist to participate in a tax audit, giving a knowingly false opinion or making a knowingly false translation entails a fine in the amount of 500 rubles, 1 thousand rubles. respectively. Illegal failure to report information to the tax authority a person of information that this person must report to the tax authority, in the absence of signs of a tax offense, entails a fine in the amount of 1 thousand rubles. Violation of the procedure for registration of gambling business objects in the tax authorities or the procedure for registering changes in the number of named objects entails the collection of a fine in the amount of three times the gambling tax rate established for the corresponding object of taxation. 87. ADMINISTRATIVE RESPONSIBILITY OF TAXPAYERS Administrative responsibility is always of a public law nature, which is due to the socially significant, public law nature of tax legal relations. The amounts of penalties imposed on persons for violating the requirements of tax legislation and determined by the Tax Code go beyond the scope of the tax debt as such. In this they differ from arrears and tax penalties and, in essence, represent a kind of public liability of a property nature. Sanctions are of a proprietary nature and are used in the form fines. The application of penalties for tax offenses does not pursue the goal of compensatory and restorative (this task is solved by the collection of arrears and penalties), but of a punitive and educational nature. The legislation provides for administrative liability of taxpayers for the following offenses: - violation of the procedure for working with cash and the procedure for conducting cash transactions; - failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions; - Violation of the deadline for registration with the tax authority; - violation of the deadline for submitting information on opening and closing an account with a bank or other credit institution; - Violation of deadlines for submitting tax returns; - failure to provide information necessary for the implementation of tax control; - violation of the procedure for opening an account for a taxpayer; - violation of the deadline for the execution of an order to transfer a tax or fee (contribution); - non-execution by the bank of the decision to suspend operations on the accounts of the taxpayer, the payer of the fee or the tax agent; - non-execution by the bank of the order of the state off-budget fund; - gross violation of the rules of accounting and presentation of financial statements; - release or sale of goods and products in respect of which there are requirements for labeling and (or) applying information necessary for tax control, without appropriate labeling and (or) information, as well as in violation of the established procedure for applying such labeling and information; - evasion from filing a declaration on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products or a declaration on the use of ethyl alcohol. In particular, the issues of applying administrative responsibility for violations of the legislation on taxes and fees remain unresolved: those provided for in Ch. 15 of the Code of Administrative Offenses, the composition of administrative offenses correlates with tax offenses established by Ch. 16 of the Tax Code, or identical to them, and in many cases the offenses also coincide. In the Code of Administrative Offenses and the Tax Code, in these cases, equivalent sanctions are provided, differing only in the criteria for calculating an administrative fine (CAO) and a fine (NC). Within the meaning of the Code of Administrative Offenses and the Tax Code, there are also some differences in the subjective composition of the offenses provided for by them: the responsibility of officials, with the exception of citizens engaged in entrepreneurial activities, is established by the Code of Administrative Offenses, while in accordance with the Tax Code, along with misconduct committed by officials and entrepreneurs, they also qualify and offenses of legal persons. 88. CRIMINAL LIABILITY OF TAXPAYERS The Criminal Code of the Russian Federation provides for the liability of taxpayers for the following crimes. 1. Evasion of taxes and (or) fees from an individual (Article 198 of the Criminal Code) by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax return or such documents, committed on a large scale. 2. Evasion of taxes and (or) fees from the organization (Article 199 of the Criminal Code) by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax return or such documents, committed on a large scale. 3. Failure to fulfill the duties of a tax agent (Article 199.1 of the Criminal Code) in personal interests for the calculation, withholding or transfer of taxes and (or) fees subject, in accordance with the legislation of the Russian Federation on taxes and fees, to be calculated, withheld from the taxpayer and transferred to the appropriate budget (off-budget fund), committed on a large scale, especially on a large scale . 4. Concealment of funds or property of an organization or an individual entrepreneur, at the expense of which taxes and (or) fees should be collected (Article 199.2 of the Criminal Code), committed by the owner or head of the organization or another person performing managerial functions in this organization, or by an individual entrepreneur on a large scale. The subject of such crimes are taxes and fees levied on an individual, organizations; funds or property of an organization or an individual entrepreneur, at the expense of which, in the manner prescribed by the legislation of the Russian Federation on taxes and fees, the collection of arrears on taxes and (or) fees must be made. The objective side is: - in tax evasion and (or) fees from an individual, organization (which is carried out by: failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees; inclusion in a tax return or such documents knowingly false information); - characterized by an act in the form of inaction; - characterized by the concealment of funds or property of an organization or an individual entrepreneur, at the expense of which the arrears in taxes and (or) fees should be collected. The subjective side characterized by an intentional form of guilt. Subject of the crime - an individual who has reached the age of sixteen, has taxable income and is obliged, in accordance with the law, to submit an income declaration to the tax authorities for the purpose of calculating and paying tax. Criminal sanctions for such crimes are provided for by the Criminal Code of the Russian Federation in the form of a fine, in a fixed amount in rubles or in the amount of wages or other income of the convicted person for a certain period; arrest for a certain period; imprisonment for a specified period. 89. LIABILITY FOR VIOLATION OF ACTS OF THE CURRENCY LEGISLATION In accordance with the Federal Law "On currency regulation and currency control", persons who violate the provisions of the acts of the currency legislation of the Russian Federation are liable in accordance with the legislation of the Russian Federation. Civil liability consists in the invalidity of transactions made in violation of the provisions of acts of the currency legislation of the Russian Federation (Article 168 of the Civil Code of the Russian Federation), and the application of the consequences of the invalidity of such transactions. Administrative Responsibility provided for the following violations of currency legislation. 1. Carrying out foreign exchange transactions prohibited by the currency legislation of the Russian Federation, or carrying out foreign exchange transactions with failure to comply with the established requirements for the use of a special account and reserve requirements, as well as debiting and (or) crediting funds, internal and external securities from a special account and to a special an account with non-compliance with the established requirement for reservation (clause 1 of article 15.25 of the Code of Administrative Offenses). 2. Violation of the procedure for opening accounts (deposits) in banks located outside the territory of the Russian Federation (Clause 2, Article 15.25 of the Code of Administrative Offenses). 3. Failure to fulfill the obligation to obligatory sale of a part of foreign exchange earnings, as well as violation of the established procedure for the mandatory sale of a part of foreign exchange earnings (Clause 3, Article 15.25 of the Code of Administrative Offenses). 4. Failure by a resident to fulfill, within the established time limit, the obligation to receive to their bank accounts in authorized banks foreign currency or the currency of the Russian Federation due for goods transferred to non-residents, work performed for non-residents, services rendered to non-residents or for information or results of intellectual activity transferred to non-residents, including exclusive rights to them (clause 4, article 15.25 of the Code of Administrative Offenses). 5. Failure by a resident to fulfill, within the established time limit, the obligation to return to the Russian Federation funds paid to non-residents for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation), unperformed work, services not rendered, or for information or results of intellectual activity not transferred, including including exclusive rights to them (Clause 5, Article 15.25 of the Code of Administrative Offenses). 6. Failure to comply with the established procedure or deadlines for submitting forms of accounting and reporting on foreign exchange transactions, violation of the established procedure for using a special account and (or) reservation, violation of the established uniform rules for issuing transaction passports or violation of the established deadlines for storing accounting and reporting documents or transaction passports (clause 6 article 15.25 of the Code of Administrative Offenses). 7. Violation of the established procedure for importing and sending to the Russian Federation and exporting and sending from the Russian Federation the currency of the Russian Federation and domestic securities in documentary form (clause 7 of article 15.25 of the Code of Administrative Offenses). Criminal liability for committing illegal actions with currency values comes: - for the smuggling of currency valuables, i.e. their movement on a large scale across the customs border of the Russian Federation, committed in addition to or with concealment from customs control or with the fraudulent use of documents or means of customs identification, or associated with non-declaration or false declaration (Article 188 of the Criminal Code) ; - non-return on a large scale from abroad by the head of the organization of funds in foreign currency (Article 193 of the Criminal Code). 90. LIABILITY FOR VIOLATION OF CUSTOMS LEGISLATION The Customs Code for violations of the requirements of the customs legislation provides that persons who have committed such violations are liable in accordance with the law. Administrative responsibility: The Code of Administrative Offenses establishes liability for the following offenses: - illegal movement of goods and (or) vehicles across the customs border of the Russian Federation (Article 16.1 of the Code of Administrative Offenses); - non-declaration or false declaration of goods and (or) vehicles (Article 16.2 of the Code of Administrative Offenses); - non-compliance with prohibitions and (or) restrictions on the import of goods into the customs territory of the Russian Federation and (or) the export of goods from the customs territory of the Russian Federation (Article 16.3 of the Code of Administrative Offenses); - failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation (Article 16.4 of the Code of Administrative Offenses); - violation of the regime of the customs control zone (Article 16.5 of the Code of Administrative Offenses); - failure to take measures in the event of an accident or force majeure (Article 16.6 of the Code of Administrative Offenses); - submission of invalid documents during customs clearance (Article 16.7 of the Code of Administrative Offenses); - mooring to a ship or other floating facilities under customs control (Article 16.8 of the Code of Administrative Offenses); - non-delivery, issue (transfer) without the permission of the customs authority or loss of goods or documents for them (Article 16.9 of the Code of Administrative Offenses); - non-compliance with the procedure for internal customs transit or the customs regime for international customs transit (Article 16.10 of the Code of Administrative Offenses); - destruction, damage, removal, change or replacement of means of identification (Article 16.11 of the Code of Administrative Offenses); - non-compliance with the deadlines for filing a customs declaration or submitting documents and information (Article 16.12 of the Code of Administrative Offenses); - Carrying out cargo and (or) other operations without the permission of the customs authority (Article 16.13 of the Code of Administrative Offenses); - violation of the procedure for placing goods in storage, the procedure for their storage or the procedure for performing operations with them (Article 16.14 of the Code of Administrative Offenses); - failure to submit reports to the customs authority (Article 16.15 of the Code of Administrative Offenses); - violation of the terms of temporary storage of goods (Article 16.16 of the Code of Administrative Offenses); - submission of invalid documents for the release of goods before the submission of the customs declaration (Article 16.17 of the Code of Administrative Offenses); - non-export or failure to re-import goods and (or) vehicles by individuals (Article 16.18 of the Code of Administrative Offenses); - non-compliance with the customs regime (Article 16.19 of the Code of Administrative Offenses); - illegal use or disposal of conditionally released goods or illegal use of seized goods (Article 16.20 of the Code of Administrative Offenses); - illegal acquisition, use, storage or transportation of goods and (or) vehicles (Article 16.21 of the Code of Administrative Offenses); - violation of the terms of payment of customs payments (Article 16.22 of the Code of Administrative Offenses); - illegal implementation of activities in the field of customs (Article 16.23 of the Code of Administrative Offenses). Criminal liability. Criminal Code of the Russian Federation in Art. 188 "Smuggling" established liability for violation of customs legislation. Smuggling is the movement of goods or other items across the customs border of the Russian Federation on a large scale, committed in addition to or with concealment from customs control or with the fraudulent use of documents or means of customs identification, or associated with non-declaration or false declaration. Author: Medentsov A.S.
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