E.A. answered questions. Sharonova, economist

Section 7 of the VAT return: what and where to write

The range of organizations that must pass Section 7 can be easily determined based on its name. Such companies include organizations that have:

• transactions not subject to taxation (exempt from taxation) Art. 149 Tax Code of the Russian Federation;
• transactions not recognized as taxable objects clause 2 art. 146, paragraph 3 of Art. 39 Tax Code of the Russian Federation;
• operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation Articles 147, 148 of the Tax Code of the Russian Federation;
• amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than 6 months in clause 13 art. 167 Tax Code of the Russian Federation.

Note that the Procedure for filling out a VAT return says quite succinctly about how to reflect the data in section 7 Section XII of the Procedure, approved. By Order of the Ministry of Finance dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure). In this regard, taxpayers have a lot of questions: what, when and how to write in different columns of this section. We answer questions from our readers.

Invoices are not issued for non-taxable transactions, but they fall into section 7

A.E. Bashkireva, Rodniki, Ivanovo region.

Our company sells goods exempt from VAT under Art. 149 of the Tax Code of the Russian Federation. From January 1, 2014, for such transactions there is no need to issue invoices, maintain invoice journals, purchase books and sales books. clause 3 art. 169 Tax Code of the Russian Federation.
But the VAT return is filled out on the basis of sales and purchase books. It turns out that now I should not reflect data on non-taxable goods anywhere, including in the VAT return?

: No, that's wrong. Cancellation of the obligation to prepare invoices for VAT-free transactions under Art. 149 of the Tax Code of the Russian Federation has nothing to do with the reflection of these transactions in section 7 of the declaration. You still remain a taxpayer and must submit a VAT return, including section 7, in which you need to reflect your VAT-free transactions. clause 1 art. 143, paragraph 5 of Art. 174 Tax Code of the Russian Federation.

At the same time, the data in the VAT return can come not only from the books of sales and purchases, but also from the accounting and tax registers. clause 4 of the Order.

For example, if in your accounting transactions not subject to VAT are reflected in a separate sub-account “Sales not subject to VAT”, opened to account 90 “Sales”, then from the credit of this sub-account you will now take the amounts to fill out column 2 of line 010 of section 7 declarations.

It is possible to issue invoices for non-taxable transactions after 01/01/2014

L.A. Suhoveeva, Moscow

Is it possible to continue issuing invoices for non-taxable transactions after 01/01/2014, because it is easier for me to collect “preferential” revenue?

: If you are more comfortable issuing invoices for VAT-free transactions and recording them in the sales ledger, continue to do so. This is not a violation, and you will not face any sanctions.

Advances on non-VAT-taxable transactions do not need to be shown in the declaration

Natalya, Tyumen

We carry out work that is not subject to VAT and is specified in Articles 148 and 149 of the Tax Code of the Russian Federation. It is clear that sales of VAT-free transactions should be reflected in Section 7. Where should I show the advance received to carry out these works? Section 3 doesn't seem to fit.

: The advances you mentioned in the question do not need to be shown anywhere in the VAT return. They are not subject to VAT Article 147, , , paragraph 1 of Art. 154, paragraph 2 of Art. 162 Tax Code of the Russian Federation.

And in section 3 of the VAT return (in columns 3 and 5 of line 070) it is necessary to reflect only advances that are subject to VAT. This is evident from the title of section 3 itself. clause 38.4 of the Procedure.

In section 7 of the VAT return, only specific advances are reflected - received on account of upcoming supplies of goods (performance of work, provision of services), the duration of the production cycle of which is more than 6 months. What is directly stated in the titles of section 7 and line code 020 of this section a clause 44.6 of the Procedure.

The received cash contribution to the property is not reflected in section 7

E.A. Savelyeva, Belgorod

Our organization received money free of charge from the founder. They formalized it as a contribution to property. The share of our founder in the authorized capital is more than 50%.
Do I need to indicate the amount received in section 7 of the VAT return?

: No, don't. Section 7 reflects only transactions for the sale of goods (works, services) clause 44.3 of the Procedure. You didn’t sell anything to anyone. And they received money from the founder as a contribution to the property. And since this money is not associated with payment for the goods (work, services) you sold, subject to VAT, you do not include the amount received in the VAT tax base. subp. 2 p. 1 art. 162 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 06/09/2009 No. 03-03-06/1/380.

If anyone should fill out section 7, it is your founder, if he is a VAT payer (legal entity or individual entrepreneur). After all, it is he who transfers money to you and in connection with this he has a transaction that is not recognized as subject to VAT. subp. 1 clause 3 art. 39, sub. 1 item 2 art. 146 Tax Code of the Russian Federation.

Are there any VAT-free transactions in the quarter? Section 7 does not need to be filled out

We carry out development and design work (R&D) that is exempt from VAT under Art. 149 of the Tax Code of the Russian Federation. Separate accounting is maintained. Every quarter we fill out section 7 of the VAT return and indicate the code 1010294. In the first quarter there were no sales without VAT, therefore column 2 “Cost of goods (work, services) sold (transferred), without VAT (rub.)” is not filled in. But for this quarter there are materials purchased, the cost of which we include VAT.
Is it necessary to submit Section 7 for the first quarter and in this case fill out columns 3 “Cost of purchased goods (work, services) not subject to VAT (rub.)” and 4 “Amount of VAT on purchased goods (work, services) not subject to deduction (rub.)"?

: No, don't. Section 7 for the reporting quarter is completed only if there were transactions not subject to VAT. Then in column 1 of line 010 of this section you indicate the code of the VAT-free transaction (select it from Appendix No. 1 to the Procedure for filling out the VAT return). And after that, fill out all the other columns of line 010 of section 7 - 2, 3, 4 clause 44.2 of the Procedure.

And since you had no sales without VAT in the first quarter, then you should not fill out section 7.

Each operation code in section 7 is allocated only one line

G.A. Petreychuk, Irkutsk

I read the instructions for filling out section 7 and didn’t understand everything. I sold a product without VAT (medical products) for 300,000 rubles, and in section 7 I indicate the code 1010204 and fill out column 2. And for a product purchased for resale without VAT, I need to put the same code, and the purchase price is 150 000 rub. indicate in column 3? I realized that in column 1 I write code 1010204, fill in column 2, then in the next line I write the same code and fill out column 3, and so on? This is right? And also tell me what code should be used when buying services from simplifiers?

: You didn't understand quite right. There is no need to fill in multiple lines in section 7 with the same code. You must indicate on one line all the amounts (in columns 2, 3, 4) related to one transaction code - 1010204. Moreover, the transaction code is determined by sale, and not by purchase. So, if the services purchased from simplifiers are used in the sale of goods not subject to VAT, then you indicate the cost of these services in column 3 of line 010. That is, you fill out line 010 of section 7 like this pp. 15, 17, 18.3, 44.2- 44.5 Order.

line code 010

amounts in rubles

Operation code	Cost of goods (work, services) sold (transferred), excluding VAT (rub.)	Cost of purchased goods (works, services) not subject to VAT (rub.)	Amount of VAT on purchased goods (works, services), not subject to deduction (RUB)
1	2	3	4
			In column 4, you indicate the amount of VAT included in the cost of purchased materials (work, services) that you use when selling goods that are not subject to VAT. Let's say it was 10,000 rubles.

In section 7, interest on the loan should be reflected, but the loan amount should not be reflected.

L.N. Abramova, Tver

I have the following questions. 1. Is it necessary to reflect the “body” of the loan and the interest accrued on it in section 7 of the VAT return? 2. What transaction code should I indicate when issuing loans? 3. To fill out section 7, do we need to keep separate records of input VAT if we have transactions subject to VAT and the issuance of a loan?

: 1. The transfer by the lender of an amount of money to the borrower is not subject to taxation at all subp. 1 clause 3 art. 39, paragraph 2 of Art. 146 Tax Code of the Russian Federation; Letters of the Federal Tax Service dated April 29, 2013 No. ED-4-3/7896; Ministry of Finance dated June 22, 2010 No. 03-07-07/40. But interest is a fee for the service: issuing a loan, which is exempt from VAT subp. 15 clause 3 art. 149 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated April 28, 2008 No. 03-07-08/104.

And although Section 7 must indicate transactions that are not subject to taxation and transactions exempt from VAT, the Federal Tax Service still clarified that it reflects only interest. So the loan amount itself does not need to be reflected in section 7.

2. If you issued loans, then in section 7 you must indicate Letter of the Federal Tax Service dated April 29, 2013 No. ED-4-3/7896:

• in column 1 of line 010 - operation code: 1010292;
• in column 2 - the amount of interest on the loan accrued for the past quarter. Please note that in section 7 it is necessary to reflect the accrued interest on the loan (as a general rule, monthly on the last day of the month), and not received, as some accountants think clause 6 art. 271 Tax Code of the Russian Federation; pp. 7, 10.1, 16 PBU 9/99.

3. You need to keep separate records of input VAT, since you, along with activities subject to VAT, issue loans. In this regard, you need to divide the input VAT into that accepted for deduction (for VAT-taxable transactions) and taken into account in the cost of purchased goods (work, services) (for VAT-free transactions) clause 4 art. 170 Tax Code of the Russian Federation.

Typically, both types of transactions (taxable and non-taxable) include general business expenses (utilities for your own premises, office rent, telephone communications, banking services, office supplies, etc.). And the VAT on them has to be divided in proportion into what is accepted for deduction and taken into account in the cost of goods (work, services).

Since 04/01/2014, the Tax Code has directly stated that for general expenses, including general business expenses, lenders must, when calculating the proportion of VAT as part of the total cost of goods shipped (work performed, services rendered), take into account interest accrued during the quarter. subp. 4 clause 4.1 art. 170 Tax Code of the Russian Federation. But, in essence, this is not an innovation, since the regulatory authorities, even before the amendments to Chapter. 21 of the Tax Code of the Russian Federation explained that interest on loans should be included in the calculation of proportions and Letters of the Ministry of Finance dated November 29, 2010 No. 03-07-11/460; Federal Tax Service dated November 6, 2009 No. 3-1-11/886@.

So VAT on general business expenses, which is not deductible and should be included in column 4 of line 010 of section 7 of the declaration, must be calculated as follows:

The tax register form for accounting for input VAT on expenses when conducting activities subject to and not subject to VAT can be found:

At the same time, all VAT on general business expenses can be deducted if the so-called five percent rule is met. That is, if for the quarter expenses related to non-taxable operations amount to less than 5% of the total costs for all operations clause 4 art. 170 Tax Code of the Russian Federation. In this case, column 4 “Amount of VAT on purchased goods (works, services) not subject to deduction” of Section 7 is not filled in (a dash is placed in it) Letter of the Ministry of Finance dated 02.08.2011 No. 03-07-11/209.

As a rule, for organizations that issue loans occasionally, expenses related directly to non-taxable transactions do not exceed the 5% threshold, that is, very small. But this does not mean that there are no such expenses at all. To avoid claims from tax authorities regarding the deduction of VAT on general business expenses, attribute directly to the activity of issuing loans, for example, office expenses (for paper, pens, pencils) and do not claim the amount of VAT on them for deduction. Surely it will be pennies in the total cost.

In addition, you must have a calculation of the proportion, confirming that the costs related directly to non-taxable transactions (for issuing loans) really do not exceed 5% of the total production costs. So that in case of an audit you can show it to the tax authorities. The courts consider the presence of such a calculation to be quite sufficient for you to be able to deduct all input VAT from Resolution of the FAS VSO dated 06/01/2012 No. A78-5482/2011; FAS VVO dated 09/08/2011 No. A39-4071/2010.

Only activities not subject to VAT? All input tax is in section 7

Ekaterina, Moscow

The type of activity of our LLC is issuing microloans. We don’t have VAT on revenue (benefits under clause 15, clause 3, Article 149 of the Tax Code of the Russian Federation), but we do have input VAT. Do we always have to claim this tax for reimbursement?

: No, you do not have to claim a tax refund. Since you only have transactions not subject to VAT, you do not accept input VAT for deduction. You include the entire amount of input VAT in the cost of goods (work, services) purchased for your activities, that is, for issuing a microloan in

N.I. Averyanova, Nizhny Novgorod

We carry out development work, which is taxed at a rate of 18%. But since April, work has also appeared that is not subject to VAT (carried out at the expense of budget funds in subp. 16 clause 3 art. 149 Tax Code of the Russian Federation). There were no VAT-free sales in the first quarter.
Since VAT-free transactions have appeared, for the second quarter of 2014 it will be necessary to fill out section 7 of the VAT return. I seem to have figured out the first two columns of section 7:

• in the 1st “Operation code” I will indicate the operation code according to our OKR - 1010294;
• in the 2nd “Cost of goods (work, services) sold (transferred), excluding VAT (rub.)” I will collect the cost of work performed under all contracts that are not subject to VAT (for example, 200,000 rubles).

• What should be included in column 3 “Cost of purchased goods (work, services) not subject to VAT (rub.)”:

• <или>the cost of purchased goods (work, services), which relate to the implemented R&D, reflected in column 2. That is, purchases for this order, and it does not matter when they were made: in the first or second quarter. For example, in the first quarter of 2014, we purchased goods not subject to VAT in the amount of 30,000 rubles. (these are office supplies - paper, pencils, pens, purchased from a simplifier) ​​and used them for non-taxable OCD in the second quarter;
• <или>all purchases made during the reporting quarter for VAT-free transactions (bank services, etc.). For example, in the second quarter we purchased more goods that are not subject to VAT in the amount of 100,000 rubles. And we will also use these goods for VAT-free R&D, but not in the 2nd quarter, and then, for example, in the 3rd or 4th quarter.

And in general, should the amount in column 3 coincide with the amount in column 12 of the purchase book;

• What should I write in column 4 “Amount of VAT on purchased goods (works, services), not subject to deduction (rub.)”?

: We addressed your question to a specialist from the Federal Tax Service of Russia and received the following answer.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Advisor to the State Civil Service of the Russian Federation, 2nd class

“For the first quarter, section 7 is not completed, since in this period there were no sales of goods (work, services) not subject to VAT.

In the second quarter, in section 7 you need to indicate:

• in column 2 - the cost of work exempt from VAT - 200,000 rubles;
• in column 3 - all purchases without VAT, purchased in the second quarter and earlier. That is, both those that are used for preferential activities in the second quarter, and those that are planned to be used for preferential activities in the future - 130,000 rubles. (30,000 rub. + 100,000 rub.). After all, in paragraph 4 of Art. 170 of the Tax Code states that it is necessary to keep separate records of goods (works, services) not used specifically in a given quarter, but used in general in non-taxable activities;
• in column 4 - the amount of VAT included in the cost of goods (work, services) purchased in the second quarter and earlier. That is, VAT both on those goods (works, services) that are used in the second quarter, and on those that are planned to be used in the future for VAT-free transactions.”

As you can see, in column 3 it is necessary to reflect the cost of purchases that are, in principle, intended (and not used) for VAT-free work.

It is simply not possible to transfer data from column 12 of the purchase book to column 3. After all, the book reflects purchases made in each quarter. And besides, based on the received invoices p clause 2 of the Rules for maintaining a purchase book, approved. Government Decree No. 1137 dated December 26, 2011. That is, in principle, purchases from special regime officers do not go there, since they do not issue invoices. And from 01/01/2014, purchases exempt from VAT under Art. 149 NK. Invoices are no longer issued for them either. clause 3 art. 169 Tax Code of the Russian Federation. So column 3 of section 7 will never be equal to column 12 of the purchase book.

In our opinion, in column 3 it is more logical to indicate the cost of those purchases that relate specifically to those completed (sold) in the second quarter of the development work, that is, reflected in column 2 of line 010 of section 7. Since you have work both taxable and not subject to VAT , then you are required to keep separate records clause 4 art. 170 Tax Code of the Russian Federation. So, based on separate accounting data, it is better to fill out columns 2, 3, 4 of section 7. At least, you will always be able to justify these amounts. And inspectors will have fewer complaints against you.

But even if you fill out column 3 of section 7 of the declaration incorrectly, you are in no danger. After all, this amount does not affect the calculation of VAT in any way.

Below you can find simple answers to frequently asked questions about tax deductions for personal income tax (NDFL, that is, personal income tax) and tax refunds.

Deductions for training

Various deductions (these answers apply to most deductions)

What is the difference between the deduction amount and the tax refund amount?

The amount of deduction and the amount of tax to be refunded are different values. Don't confuse them please. If, for example, in a declaration or application you need to write the amount of a deduction, this is precisely a deduction, and not a refundable tax. A deduction is the amount of income on which you return taxes.

If you are returning taxes, the amount of tax refunded will be equal to 13% of the deduction, rounded to the nearest ruble. For example, when they say that the deduction limit for the purchase of housing is 2 million rubles, this means that the tax limit for refund is 260,000 rubles, that is, 13% of 2 million rubles. When calculating tax refunds, you should round as follows: if you have 49 kopecks or less, discard them; if you have 50 kopecks or more, increase the amount of rubles by one ruble.

How long does it take to get a tax refund and how will I receive the money?

By law, the tax service has 3 months to review your documents that you submitted for a tax refund, and then a month to transfer the money to you. After checking your documents, the tax service must make a decision on your documents - to approve the tax refund or not to approve. Then, if approved, within a month the amount of refundable taxes should be transferred to your account, the details of which you provided.

Which account and in which bank is needed for tax refund?

You will only be able to receive your tax refund in cashless form. To do this, you need an account in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity). This may not only be Sberbank. You can receive your taxes refunded, including on your “salary” card. In this case, please do not forget to provide the tax office with not only the card number, but also the account number to which the card is “linked”.

How many declarations should I submit if I studied and also bought an apartment?

Only one return is submitted for each calendar year. It must include a deduction for the purchase of housing, a deduction for treatment, and everything else for a given calendar year. In the same declaration you must indicate the sale of property, if you are obliged to do so, and so on.

And if I have two employers, do I need to attach two 2-NDFL certificates?

If you submit a declaration only for a tax refund, you are not required to indicate all income in the declaration, and are not required to attach all 2-NDFL certificates. But you will be able to return taxes only on the income that you indicated and confirmed with 2-NDFL certificates. Therefore, it is often beneficial to indicate all income and attach all 2-NDFL certificates.

When should you file a tax refund return so as not to be late?

The filing deadline (April 30) exists for those who have a duty (rather than a right) to file a return. Those who submit a declaration (and accompanying documents) only to receive a deduction have the right to do so (submit) on any day of the year. But you need to file a return within 3 years from the date of payment of the taxes that you are going to return.

Deductions for training

I studied for several years. Do you need to submit one return or several?

It is necessary to fill out a separate declaration for each calendar year in which (not for which) the payment occurred. Each declaration must be accompanied by a separate application, separate 2-NDFL certificates, and so on. The declaration for each year is filled out in a separate, special form.

If I studied at two educational institutions, how do I indicate the amounts spent?

Amounts spent in various educational institutions are indicated in the declaration and application in total. That is, one figure for the year for all educational institutions (two, three or more). But you will need to attach separate documents to the declaration for each educational institution - a training agreement and so on.

If money was paid in one year for another year, for which year can you receive a deduction?

It is important not for which year or semester you paid, but in which year. Each return (for a calendar year) includes only payments made in that calendar year. For example, if you paid in August 2015 for an academic year that runs from September 2015 to June 2016, you only need to file a return for 2015. In this declaration, you must indicate the entire amount of expenses (but not more than the deduction limit), and not just the proportional part for 2015.

I study, but I don't work. Can I get a tuition deduction?

In order to receive a tax refund, it is important that these taxes were actually withheld from you (or that you paid this amount of taxes yourself). If you did not work in the year for which you want to return taxes, you must have other personal income taxes (NDFL) at a rate of 13% that year. For example, income from the sale of shares or other income.

Can I get a deduction if I quit my job in August and paid tuition in October?

It is important that both income tax withholding and tuition payments occur in the same calendar year. Then you are entitled to a tax refund for this year. The fact that income (and tax withholding) and tuition payments occurred at different times of the year is not a problem. Also, the fact that you worked only part of the year, and not the whole year, does not prevent you from receiving a tax refund.

Do I need to submit a declaration for the whole year if I studied (studied) for only 2 months?

Yes, for the whole year. The fact is that the 3-NDFL tax return is a document that, as a rule, is filled out for the entire calendar year. Even if you studied for part of the year.

09.01.2018

By April 30, 2018, many Russians must submit a 3-NDFL declaration. Taking this fact into account, the Federal Tax Service of the Russian Federation published letter No. GD-4-11/25247@ in December 2017. In it she collected and analyzed a peculiar top violations that were most often encountered when filling out the declaration in 2016-2017. Let's talk about them in detail.

Technical errors

First place on the list is incorrect assignment of deductions to a particular tax period. Let’s say a citizen paid for medicines in 2014, and in his declaration he asks for a deduction for 2015. This mistake comes from a simple ignorance of the laws. After all, the tax benefit is provided precisely for the year in which the applicant paid for education, medical care or other services.

In second place in the “anti-rating” of errors are violations "adjustment numbers". Shortcomings of this kind are present in all regions. They are made by people who are filling out and submitting a declaration on their own for the first time. Most often, applicants incorrectly indicate the “adjustment number.” They write the number 1 in this column, although according to the rules they should put - 0. “Zero option” is the declaration filed for the first time for the reporting year. If the Federal Tax Service does not accept it and forces you to redo it, then the number 1 is indicated in the column and so on until the tax authority accepts the documents.

The following error is related to the indication OKTMO code. There are also some nuances here. When a declaration is filled out in connection with an additional payment to the budget, the citizen must indicate OKTMO at the place of his registration, and if 3-NDFL is submitted to return money from the state, then the applicant indicates the OKTMO code at the location of his employer or other source of payments.

Further, when filing a declaration, applicants often do not fill out the sheets provided for a particular deduction. For example, to receive a deduction for the purchase of residential premises, you need to fill out sheet D1, for social and investment deductions - sheets E1 and E2, etc. If a person fills out a declaration using a program from the Federal Tax Service website, then, as a rule, no problems arise . The program will not allow you to move to the next level if he does not enter information into the appropriate sheet. But when the applicant does this himself in Word or Excel, then he commits such violations.

And finally, providing tax deductions is impossible without relevant documents. Costs for treatment, training, insurance or purchase of property must be confirmed by contracts, invoices, receipts, and payment orders. However, many applicants do not attach them to the declaration and are denied preferences. Surprisingly, such errors are found everywhere.

Errors related to the direction of the declaration

These mistakes are made real estate landlords. Basically, these are people who officially rent out their apartments in Moscow, St. Petersburg and other cities of Russia. They send a declaration to the Federal Tax Service at the location of the property, and by law they must submit it to the tax office at their registered address.

Inclusion of maternity capital and budget funds in expenses

A significant violation is considered inclusion of maternity capital in expenses. Young people under the age of 30 make similar mistakes. Using capital when buying an apartment (or when paying interest), they do not hesitate to include it in their expenses, but this is wrong. Maternity capital is not the applicant’s personal income, but is provided to him by the state. The person does not earn this money and does not inherit it. Consequently, these funds cannot be considered income in the literal sense of the word, therefore, including maternity capital in expenses to obtain deductions is a gross violation of the rules for filling out 3-NDFL.

By the way, educational expenses paid from maternity capital are also not taken into account when determining the tax deduction. An attempt to take these amounts into account in 3-NDFL to obtain tax preferences is also considered a violation.

The exact same rule applies to other amounts received from the budgets of the Russian Federation and its constituent entities. Thus, applicants do not have the right to include in expenses funds received under the “Providing Housing for Young Families” program, as well as various types of subsidies to government employees and the military for the purchase of apartments.

Exceeding the maximum amount of deductions

The Federal Tax Service does not provide deductions when their amount exceeds the maximum allowable size established by law. Such declarations are subject to adjustment. Thus, the maximum amount of social tax deductions (excluding expenses for expensive treatment) cannot exceed 120,000 rubles, and the cost of educating 1 child (for the purpose of filing a deduction) cannot exceed 50,000 rubles. As for property deductions, there are restrictions on them too. Thus, the maximum amount of property deduction for the purchase of housing is 2,000,000 rubles, and the deduction for the cost of paying interest on targeted loans for the purchase of residential premises should not exceed 3,000,000 rubles.

However, applicants often submit documents in which these amounts are clearly inflated.

Incorrect reflection of the balance of unused property and illegal transfer of the unused balance of social deductions

According to the tax authorities, many declarations containing the balances of the property deduction transferred from previous periods contain unreliable information about its amount. It would seem that the simplest mathematical operation is subtraction. It is necessary to subtract from the total amount of property deduction the amounts taken into account on the basis of previously submitted declarations. However, this procedure causes difficulty for many, and the tax office receives documents with the rudest arithmetic mistakes.

In addition, some taxpayers attempt to carry forward the balance of unused social deductions for the next years. And this is completely impossible. The law prohibits the transfer of unused amounts of social deductions to other periods.

An attempt to obtain deductions for transactions with related parties

Many Russians buy housing from their relatives: brothers, sisters, fathers, mothers or children. Some of these transactions are made just for show, but there are also real contracts. However, the law categorically prohibits providing for transactions concluded between interdependent persons (relatives), property deductions. Accordingly, the cost of paying interest on loans received from related parties for the purchase of housing cannot be included in the declaration. It is also worth noting that, along with relatives, the Tax Code of the Russian Federation classifies the applicant’s employers as interdependent persons, as well as companies that he owns (or in which he has a share).

Trying to recoup costs for part-time or evening studies

Also a widespread mistake. It is mainly found in regions and rural areas. People are trying to get a deduction for the education of their children (as well as a brother or sister) through correspondence or evening classes. However, in order to receive benefits, it is necessary that the children (or wards) study only in person training. According to legislators, correspondence (evening) education implies that the student can work part-time or do business, and therefore the state does not provide tax preferences in this case.

Brief conclusions

A large number of errors in declarations does not mean that applicants make them intentionally. As a rule, all violations occur due to ignorance of the laws and lack of experience. After all, many Russians submit 3-NDFL for the first time. Subsequently, they no longer make such mistakes. That is why, to fill out the declaration, it is recommended to use the “PC Declaration” program, which is located on the website of the Federal Tax Service of the Russian Federation, or seek help from specialists. They will help you quickly and correctly fill out 3-NDFL and submit it to the Federal Tax Service within the deadlines established by law.

" № 5/2017

Is it necessary to submit a property tax calculation (declaration) to the tax authority if only movable objects are listed on the balance sheet? If yes, how to fill out the reports? What sanctions await an organization for failure to submit a “blank” calculation of advance payments?

Consequently, if an organization’s balance sheet contains fixed assets (movable and (or) immovable), named as part of the objects of taxation, it is recognized as a payer of property tax and is obliged to submit a declaration (tax calculation for advance payments) for this tax.

The fact that, according to paragraph 25 of Art. 381 of the Tax Code of the Russian Federation in 2017, a preferential tax regime applies to movable fixed assets (regardless of their depreciation group), accepted on the balance sheet from January 1, 2013, does not mean that such objects are automatically excluded from the list of taxable objects.

Exclusion from the list of taxable objects and provision of benefits are not the same thing. These are different mechanisms for regulating the tax burden, provided for by various articles of the Tax Code. So, by virtue of Art. 381.1 of the Tax Code of the Russian Federation from January 1, 2018, the tax benefit established by clause 25 of Art. 381 of the Tax Code of the Russian Federation, will be applied by taxpayers at the discretion of the constituent entities of the Russian Federation. It is likely that in some regions its validity will be extended, and in others terminated, however, in both cases, owners of movable property will be considered payers of property taxes who are required to submit tax reports for this tax.

The object of taxation fell under the exemption.

If there is property on the organization’s balance sheet for which the benefit is applied in accordance with clause 25 of Art. 381 of the Tax Code of the Russian Federation, filling out tax calculations and property tax declarations has the following features.

In section 2 of the declaration (tax calculation), data is filled in on the residual value of fixed assets recognized as objects of taxation (column 3), including the value of preferential property (column 4).

When calculating tax (advance tax payment) in line 160 “Tax benefit code” (in line 130 of the tax calculation), the first part of the composite indicator indicates tax benefit code 2010257 (according to Appendix 6 to Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. MMV-7 -21/271@). The second part of the composite indicator is not filled in in this case.

Otherwise, the declaration (tax calculation) is filled out in the generally established manner.

Rules for filling out and submitting tax calculations.

Let's look at them using a specific example.

Example:

On June 26, 2017, the organization purchased a “Speed ​​Limit” device for installation on a rented vehicle. The cost of the device was 50,000 rubles. (fifth depreciation group). Tax calculations for the first half of 2017 have not been submitted. Is this a bug?

The cost of the purchased device exceeds the limit of 40,000 rubles, so it must be reflected by the organization in accounting as part of the operating system. Since this device is an operating system and belongs to the fifth depreciation group (that is, it is not included in the list of exceptions from the list of objects of taxation), the organization is recognized as a payer of property tax.

The presence of an obligation (or absence thereof) to submit a tax calculation for property tax for the first half of 2017 depends on the date of acceptance of the instrument for accounting as fixed assets.

The device has arrived at the organization. Debit Credit(). Amount 50,000 rub. Date 06/26/2017
The device is included in the OS. Debit Credit. Amount 50,000 rub.	The device is not included in the OS. A “delay” in account 08 of potential fixed assets is permissible only if they are brought to a state suitable for their intended use and are incomplete due to this process of forming their initial value. Any other delay will be contested by the tax authorities and may be regarded as tax evasion (submission of required reports)
If already at the time of purchase the device is suitable for its intended use, then the date of registration of the object as a capital investment and the date of its transfer to the OS coincide. In this case, this date is 06.26.2017
The obligation to submit tax calculations for advance payments of property tax for the first half of 2017 arose	There is no obligation to submit tax calculations for advance payments of property tax for the first half of 2017 (subject to the legal deduction of the device as part of capital investments in June 2017)

Let us explain why, if the device is accepted into the operating system in June 2017, the organization has an obligation to report property tax.

In general, the reporting periods for property tax are the first quarter, six months and nine months of the calendar year (clause 2 of article 379 of the Tax Code of the Russian Federation). The tax period is a calendar year (clause 1 of Article 379 of the Tax Code of the Russian Federation).

At the end of each reporting (tax) period, taxpayers are required to submit to the tax authorities a calculation of advance payments (declaration) for tax (clause 1 of Article 386 of the Tax Code of the Russian Federation).

The tax calculation for the first half of 2017 should have been submitted by July 31, 2017 (clause 2 of Article 386 of the Tax Code of the Russian Federation), filling out in section. 2 on line with code 080 information as of 01.07 on the residual value of fixed assets recognized as an object of taxation (column 3) - 50,000 rubles, including the value of preferential property (column 4) - 50,000 rubles. (see paragraph 3, paragraph 5.3 of the Procedure for filling out tax calculations). When calculating the amount of the advance tax payment, in line 130 “Tax benefit code” the tax benefit code 2010257 should have been indicated without filling out the second part of the composite indicator.

If only movable fixed assets are listed on the organization’s balance sheet, it will still have to report to the tax office by submitting a calculation of advance payments for property tax (at the end of the calendar year - a declaration). The tax payable according to such a calculation (declaration) is zero, but inspectors will receive information about the company’s preferential property.

For failure to submit tax calculations for advance payments of property tax, an organization and its official may be brought to tax and administrative liability (see, for example, Resolution of the Armed Forces of the Russian Federation dated May 30, 2017 No. 56-AD17-16):

The organization faces a fine of 200 rubles. according to paragraph 1 of Art. 126 Tax Code of the Russian Federation;

The official responsible for submitting tax reports faces a fine of 300 to 500 rubles. according to Part 1 of Art. 15.6 Code of Administrative Offenses of the Russian Federation.

If an organization misses the deadline for submitting a tax return, then tax liability will arise under Art. 119 of the Tax Code of the Russian Federation in the form of a fine of 1,000 rubles.

What does a single simplified tax return replace?- a question asked by those enterprises and entrepreneurs who, due to some circumstances, did not have an object of taxation in the reporting period. Let's consider this issue in more detail.

When can tax reports (declarations) be replaced with a single simplified one?

• during the period for which the declaration is submitted, there were no movements of funds, in one way or another related to the functioning of the enterprise (the work of the individual entrepreneur), in bank accounts and at the cash desk;
• during the same period, there were no objects of taxation for taxes (fees) that the taxpayer pays within the framework of the tax regime used by him.

If these conditions are met, you can submit the EUD to the tax authorities instead of a set of zero reports on applicable taxes.

Note that the requirements for these conditions are quite stringent. Therefore, the situation when these requirements are met is quite rare.

Read more about the nuances of fulfilling the conditions for providing EUD: .

The procedure for forming the EUD (hereinafter referred to as the Procedure) is presented in detail in the order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n. From the content of subclause 9 of clause 7 of the Procedure, it can be concluded that the EUD can only replace taxes for which a report is submitted for the year or for the quarter. That is:

• income tax;
• property tax;
• transport tax;
• land tax;
• water tax;
• tax under the special regime of the simplified tax system.
• tax under the special regime of the Unified Agricultural Tax.

In this case, there is a rule according to which it is necessary to report not on all listed taxes, but only on those for which there may potentially be an object of taxation. For example:

• if the company is not a vehicle tax payer under Art. 357 of the Tax Code of the Russian Federation, then he does not need to submit a zero transport tax report or include this information in the EUD;
• if the enterprise does not own land on which it must pay tax under Art. 388 of the Tax Code of the Russian Federation - in the same way, neither the calculation for land tax nor the corresponding section of the EUD (in the case of filing a EUD) need to be formed;
• in the absence of a taxable object specified in Article 333.9 of the Tax Code of the Russian Federation, there is no need to file a water tax return or indicate the relevant information in the Unified Data Sheet;
• if the enterprise does not have the property specified in Article 374 of the Tax Code of the Russian Federation, then there is no need to submit a tax return for property tax or form the corresponding section of the EUD.

For payers on the simplified tax system and unified tax system, it is more advisable to submit not the EUD, but a zero declaration for the simplified tax system / unified agricultural tax, since they are submitted once a year and the deadline for their submission is later than the deadline for submitting the EUD.

Thus, the EUD most often replaces the income tax and VAT declaration.

NOTE! In order to submit a EUD instead of a VAT return, one more condition must be met: the reporting person must not have transactions that are not recognized as subject to VAT taxation, but are reflected in section 7 of the VAT return. For example, operations outside the Russian Federation. If there were such operations, you need to submit a VAT return.

What taxes (fees) cannot be replaced by a single declaration

The EUD cannot replace those taxes for which the tax period is a month:

• excise taxes;
• Mineral extraction tax (for mineral extraction);
• gambling tax.

For excise taxes and mineral extraction tax, if an enterprise falls under them, but there is no object of taxation, zero declarations for this type of tax are always submitted.

In relation to the gambling business, in addition to the “unformatted” period, the procedure for paying the tax itself also applies: if the taxpayer has gaming facilities that are subject to taxation, the declaration for them cannot be zero.

The UTII declaration cannot also be zero. This is explained by the fact that with UTII tax is calculated based on a physical indicator, and if the taxpayer did not conduct business during the reporting period, he still must pay the tax and file a UTII return with non-zero indicators. Therefore, the EUD, in its essence, cannot replace reporting on UTII.

Despite the possibility of choosing a unit under the tax regimes of the simplified tax system and unified agricultural tax, many taxpayers are wondering about the advisability of replacing declarations under these regimes with a unit. As a rule, if there is no object of taxation on the simplified taxation system or unified agricultural tax, they prefer to submit a zero tax according to the simplified taxation system (unified agricultural tax). Since, in this case, the taxpayer’s reporting obligations will be fulfilled, and questions regarding the legality of applying the EUD and the need to submit clarifications in case of violation of the conditions under the EUD will not arise.

Find out more about the use of special regimes of the simplified tax system, unified agricultural tax and UTII from our sections:

• "USN";

Results

The EUD replaces reporting on taxes that the taxpayer is obliged to calculate and pay within the framework of the tax regime applied by him and for which there was no object of taxation in the reporting period. The EUD replaces only those taxes for which the tax period is a year or a quarter. The EUD can only be taken if a fairly strict set of conditions are met. In all other cases, tax returns for the relevant type of tax must be submitted in the manner prescribed by law.