What taxes pay non-profit organizations. Taxes of non-profit organization: VAT, income tax and property which taxation system for a public organization

Thus, associations and unions should organize a separate accounting for the expenditure of target funds received for the maintenance and maintenance of statutory activities. This, as already noted, can be carried out using the estimate.

Requirements for the preparation of estimates are not legally defined. NAO, in accordance with paragraph 3 of Article 29 of Law No. 7-FZ, can independently determine articles of income and expenses of estimates, plan their size in accordance with the existing sources of funds and directions of their activities. Financial plan (estimates) approves the highest management authority of the Association or Union.

If the Association or Union performs at the same time several target programs, when the distribution of administrative and economic expenses, they have the right to independently choose the method of accounting and distribution. The selected method must be reflected in accounting policies.

It should be especially important to note the cases of gratuitous transfer of goods (performance of work, providing services) as part of charitable activities (with the exception of excisable goods).

Under charitable activities are the voluntary activities of citizens and legal entities In disinterested (gratuitous or on preferential conditions), the transfer of property to citizens or legal entities, including funds, disinterested performance, the provision of services to provide other support.

Example.

The individual transferred to the public association of money in the amount of 30,000 rubles to provide the necessary assistance to persons affected by the earthquake. Public Association acquired medicines for these funds and transferred victims.

The following wiring will be made in accounting NGOs:

End of example.

In accordance with the Federal Law of August 11, 1995 №135-FZ "On charitable activities and charitable organizations" such operations are exempt from the taxation of VAT on the basis of the Tax Code of the Russian Federation.

It should be noted that the transfer of goods (works, services) specified in this subparagraph is not subject to the taxation of VAT only when submitting the tax authorities a certain list of documents.

To exemplate these operations from taxation, the taxpayer must provide the following documents to the tax authority:

· Treaty (contract) of the taxpayer with a recipient of charitable assistance to a class of goods (work, provision of services) in the framework of the provision of charitable activities.

· Copies of documents confirming the adoption of the receipt of the recipient of charitable assistance for free of goods received (performed works provided for services).

· Acts or other documents indicating the targeted use of obtained (performed, rendered) in the framework of charitable activities of goods (works, services).

· A document confirming the actual receipt of goods (works, services) by the recipient - an individual.

To charitable activities cannot be attributed:

· The direction of cash and other material resources, as well as assisting in other forms of commercial organizations;

· Support political parties, movements, groups and campaigns.

Thus, in the case of gratuitous transfer to the public association of any goods (works, services) to commercial organizations and individuals, with the exception of charitable activities, the organization (Union) arises an object of taxation on VAT.

VAT amounts paid by public associations when acquiring property at the expense of targeted funding and intended for the implementation of the statutory activities of alliances are recorded in the value of this property on the basis of paragraph 8 of PBU 6/01.

When implementing the facilities of fixed assets, unions arises an object of VAT.

Consider the order of reflection in accounting by VAT in the implementation of fixed assets acquired at the expense of targeted funding.

According to paragraph 14 of Article 251, "Revenues not taken into account when determining the tax base" of chapter 25 "Income tax" of the Tax Code of the Russian Federation to the means of targeted financing include the property obtained by the taxpayer and the appointment used by him, a specific organization (individual) - a source of targeted financing : in the form of grants received.

Under grants, cash or other property are recognized in the event that their transmission (obtaining) meets the following conditions: grants are provided on gratuitous and irretrievable fundamentals. individuals, non-profit organizations, including foreign and international organizations and associations on the list of such organizations approved by the Government Russian Federation.

Resolution of the Government of the Russian Federation of December 24, 2002 No. 923 "On the list of foreign and international organizationsThe grants of which are not taken into account in order to tax in the income of Russian organizations - Grant recipients' income, approved a list of international and foreign organizations received by taxpayers grants (gratuitous assistance) of which provided to support science, education, culture and art in the Russian Federation are not subject to taxation.

Grants are provided to carry out specific programs in the field of education, art, culture, security ambient, as well as on concrete scientific research.

Grants are provided on the conditions defined by the Grantor, with the obligatory provision of a grant manager of the Grant.

Following the foregoing, the grants received by non-commercial organizations for the implementation of targeted programs belonging to their statutory activities under the condition of their actual use on these goals.

All other income received by NGOs are included in the income for tax purposes in general installed manner Regardless of whether entrepreneurship is carried out or not.

Associations and Unions should not charge depreciation in tax accounting, as they do not lead business activities.

In this way, new edition PBU 6/01 "Accounting for fixed assets" removes the issues that arose in determining the tax base for the property tax of non-commercial organizations.

Tax base for objects real Estate foreign organizations that are not working in the Russian Federation through permanent missions, as well as in relation to real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions, is recognized in accordance with the Tax Code of the Russian Federation, the inventory value of the specified objects according to Technical inventory authorities.

The tax period recognizes the calendar year.

The first quarter, half a year and nine months of the calendar year are recognized as reporting periods.

Legislative (representative) body of the constituent entity of the Russian Federation when establishing the tax is entitled not to establish reporting periods.

Tax rates in accordance with the Tax Code of the Russian Federation are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2%.

It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as the object of taxation.

Exempted from taxation.

The amount of tax payable to the budget on the basis of the tax period is defined as the difference between the tax amount calculated and the amounts of advance payments for the tax calculated during the tax period.

The amount of the advance payment on tax is calculated according to the results of each reporting period in the amount of one fourth work of the relevant tax rate and the average value of the property determined during the reporting period.

The amount of advance payment on the property of real estate of foreign organizations listed in the Tax Code of the Russian Federation is calculated after the reporting period as one fourth inventory value of the real estate facility as of January 1, which is a tax period multiplied by the appropriate tax rate.

Legislative (representative) authority of the constituent entity of the Russian Federation when establishing the tax is entitled to provide for certain categories of taxpayers, the right does not calculate and not pay advance payments for the tax period.

Tax and advance payment payments are subject to paying taxpayers in the manner and deadlines that are established by the laws of the constituent entities of the Russian Federation.

The organization, which includes separate divisions with a separate balance, pays tax (advance tax payments) to the budget for the location of each of the separate divisions regarding property recognized by the object of taxation located on a separate balance of each of them, as defined as The work of the tax rate acting on the territory of the relevant subject of the Russian Federation, on which these separate divisions are located, and the tax base (the average value of the property) defined for the tax (reporting) period in relation to each separed division.

The organization that takes into account the objects of real estate, which is beyond the location of the organization or its separate division, having a separate balance, pays tax (advance tax payments) to the budget for the location of each of the specified real estate objects in the amount defined as a work of the tax rate acting On the territory of the relevant subject of the Russian Federation, on which these objects of immovable property are located, and the tax base (the average value of the property) defined for the tax (reporting) period in relation to each real estate object.

Taxpayers are obliged after each reporting and tax period to submit to the tax authorities for their location, whereby of each of its separate division having a separate balance, as well as on the location of each real estate object (in respect of which a separate procedure for calculating and paying tax) According to advance payments on tax and tax return tax.

Taxpayers are tax payments for advance payments for tax no later than 30 days from the date of the end of the corresponding reporting period.

Tax declarations on the basis of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

The form of the tax declaration on the property tax of organizations (tax calculation on advance payments) and the instructions for completing it were approved by the Order of the Ministry of Economic Development of Russia of March 23, 2004 No. EEE-3-21 / 224 "On approval of the Tax Declaration on Property Tax Tax (Tax Calculation of advance payments) and instructions for completing it "form code - 1152001.

When applying the order of the Ministry of Internal Affairs of the Russian Federation of March 23, 2004, NSAE-3-21 / 224 should be borne in mind that the Law No. 58-ФЗ powers to approve the forms of tax returns and the procedure for their completion were transferred to the Ministry of Finance of the Russian Federation. In accordance with Article 78 of Law No. 58-FZ, the regulatory legal acts of the federal executive bodies, adopted before the entry into force of this Federal Law of June 29, 2004 No. EEE-3-21 / 224, will continue to recognize them to be invalid or adopted Relevant regulatory legal acts by authorized federal executive bodies.

This form of declaration is filled only if the organization of the organization is subject to the subject of the Russian Federation in which the property is subject to taxation, a different form of property reporting is not established. Many regions took advantage of the right granted by the Tax Code of the Russian Federation, and established their forms of property tax reporting.

Regions also independently determine the tax rate in the range of 2.2%, the procedure and timing of tax payments and advance payments.

If reporting forms, tax rates and tax payments and advance payments in subjects may vary, then the deadlines for all alone.

Report should be reported on the form that operates on the territory where the head company is located allocated for a separate balance sheet, the property.

Declaration, approved by the Order of the Russian Federation of June 29, 2004 No. EEE-3-21 / 224, consists of title leaf and five sections. At the same time, the title page and the first two sections will hand over all organizations.

The amount of tax is calculated on a quarterly incremental result from the beginning of the year on the basis of the actual average annual value of the property determined during the reporting period, calculated with the reduction in property value. The amount of tax payable to the budget is determined by the previously accrued payments for the reporting period.

The transport tax was established by the 28th head of the Tax Code of the Russian Federation and was put into effect by the Federal Law of July 24, 2002 No. 110-FZ "On Amendments to Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation".

Order of the Ministry of Taxes and Claims of the Russian Federation of April 9, 2003 No. BG-3-21 / 177 "On Approval methodical recommendations For the application of chapter 28 of the Tax Code of the Russian Federation "Transport tax" of the second Tax Code of the Russian Federation "approved guidelines for the application of chapter 28 of the Tax Code of the Russian Federation.

Federal Law of October 20, 2005 No. 131-FZ "On Amendments to Chapter 28 of Part Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 131-FZ), which came into force on January 1, 2006.

First, for taxpayers who are organizations, the reporting periods are determined, which recognize the first quarter, the second quarter, the third quarter of the calendar year.

Secondly, when establishing the tax legislative (representative) bodies of the constituent entities of the Russian Federation have the right to not set the reporting periods for their region.

Tax ratesThe established Tax Code of the Russian Federation are only approximate. Tax rates applied by taxpayers in the calculation of the tax amount are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the power of the engine or gross capacity of vehicles, the category of vehicles per honest power of the vehicle engine power, one register ton of vehicle or a vehicle unit , on the basis of tax rates given in the Tax Code of the Russian Federation.

Tax rates approved by the laws of the constituent entities of the Russian Federation can be increased or decreased compared to the "basic", but not more than five times. It is allowed, as well as the establishment of differentiated tax rates in relation to each category of vehicles, as well as taking into account the useful life of vehicles.

Article 362 of the Tax Code of the Russian Federation establishes the procedure for calculating the tax amount and sums of advance payments on transport tax.

In accordance with this procedure, taxpayers who are organizations are obliged to independently calculate the tax amount and the amount of the advance payment on the tax.

Pay attention starting from January 1, 2006, organizations are required to calculate the amount of advance payments quarterly.

The amount of tax payable to the tax period budget is calculated in relation to each vehicle as a product of the relevant tax base and the tax rate, unless otherwise provided by the Tax Code of the Russian Federation.

The amount of tax payable to the budget is defined as the difference between the calculated tax amount and the amounts of advance payments on the tax payable during the tax period.

If the laws of the constituent entities of the Russian Federation are not provided for otherwise, during the tax period, taxpayers pay advance payments on the tax, and after the tax period expires, the tax amount calculated in the manner prescribed by the Tax Code of the Russian Federation.

We remind you that, in accordance with the Tax Code of the Russian Federation, the tax amount payable to the budget is defined as the difference between the amount of tax amounts and the amounts of advance payments for the tax payable during the tax period.

Chapter 28 of the Tax Code of the Russian Federation does not establish benefits on transport tax, including against non-commercial organizations. At the same time, the law of the constituent entity of the Russian Federation can both establish and not establish tax breaks.

The Ministry of Finance of the Russian Federation in a letter dated January 17, 2006 No. 03-06-04-04 / 01 gives the following explanations on how to take into account the transport tax if the organization exists on contributions to its members and is non-commercial:

"According to Article 357 of Chapter 28 of the Tax Code of the Russian Federation (hereinafter referred to as the Codex), the taxpayers of the transport tax recognize persons in which, in accordance with the legislation of the Russian Federation, vehicles recognized by the object of taxation are registered. At the same time, this chapter of the Code does not provide tax breaks for non-commercial organizations.

In accordance with paragraph 1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ "On non-profit organizations", a non-profit organization is maintained in the manner prescribed by the legislation of the Russian Federation.

Instructions for the application of an accounting account plan for financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n, it is envisaged that the account 86 "targeted financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and persons budget funds And the other. The use of targeted funding facilities is reflected in the debit of account 86 "Target Financing" in correspondence with accounts 20 "Basic Production" or 26 "General Expenditures" - in the direction of means of targeted funding for the content of a non-profit organization, including the payment of transport tax. "

Transport tax benefits may be provided budget organizations, social protection authorities, healthcare facilities, public organizations of persons with disabilities, boarding schools, vehicles carrying out transportation of passengers, organizations producing repair and maintenance of public roads, and so on.

On specific timing of payment and benefits on transport tax, you can find out by reading the law on the transport tax of the relevant subject of the Russian Federation. You can also contact the tax authority for receiving advice. Clarifications on tax benefits, as well as the procedure for their provision, can be obtained in the state authorities of the constituent entity of the Russian Federation.

Taxpayers, which are organizations, in accordance with the rules of the Tax Code of the Russian Federation, after the tax period, but no later than February 1, following the expired tax period, are submitted to the tax authority at the location of the vehicles, the tax declaration on the tax.

Taxpayers who are organizations and paying advance payment payments during the tax period, after each reporting period, but no later than the last number of the month following the expired reporting period, are a tax calculation on the advance payments for tax on the location of vehicles .

Please note the form of the tax declaration and the form of tax calculation on the advance payments on the tax is approved by the Ministry of Finance of the Russian Federation.

MNS of Russia developed and approved the form of a tax return on transport tax, as well as instructions for completing it. The corresponding order of the Russian Federation of the Russian Federation of December 29, 2003 No. BG-3-21 / 724 "On approval of the form of a tax return on transport tax and instructions for completing it" (hereinafter referred to as Order No. B-3-21 / 724).

As is known to the Ministry of Finance of Russia, the norms of the Tax Code of the Russian Federation entrusted to develop instructions for filling out all tax returns, in particular on regional taxes, to which the transport tax belongs.

In addition, when applying the Order of the Russian Federation of the Russian Federation of December 29, 2003, No. BG-3-21 / 724 should be taken into account that the Law No. 58-FZ of the authority to approve the forms of tax declarations and the procedure for their completion was transferred to the Ministry of Finance of the Russian Federation. In accordance with Article 78 of Law No. 58-FZ:

"The regulatory legal acts of the Government of the Russian Federation and the federal executive bodies, adopted before the entry into force of this Federal Law, have to continue to recognize them by the power or adoption of the relevant regulatory legal acts by the Government of the Russian Federation or the authorized federal executive authorities."

The declaration consists of a title leaf and three sections:

1. Calculation of the amount of tax payable to the budget;

2. Calculation of the tax base and the amount of transport tax tax;

3. Information on the number of vehicles registered on the taxpayer.

Filling the title leaf of the declaration is made in the general order and therefore is not given.

Section 1 contains information:

On the amount in general on the organization of the amount of transport tax;

On the amount of tax payable to the budget according to the results of the reporting (tax) period.

The indicator "The calculated amount of the tax" is generalizing. It is determined by adding the amounts of tax calculated for each vehicle, which is listed on the balance sheet of the organization, and reflected in section 2 declarations.

In the event that the tax base for transport tax is determined by a growing outcome since the beginning of the year, when calculating the tax amount payable to the budget, the amount of tax calculated for the previous reporting periods is taken into account.

Calculation of the tax base and the amount of tax is carried out on each unit of the vehicle. Relevant data is reflected in section 2 declarations. This section is basic, since its data is used to fill sections 1 and 3. Therefore, to start filling the declaration is appropriate from it.

The separate page of this section is filled with the organization for each unit of vehicle, which is listed on the organization's balance sheet (including vehicles released from tax on the Tax Code of the Russian Federation or in relation to which the law of the constituent entity of the Russian Federation is established by the benefit). Thus, the number of pages this section It should be equal to the number of vehicles registered by the organization.

From the passport of the vehicle (TCP) (or a document on registration of the vehicle), the organization will require only the identification number of the vehicle to reflect it on line 030 of section 2, and from the certificate of state registration - the registration mark to fill in the line 040 of this section.

According to ground vehicles, line 030 indicates the identification number - VIN, on water vehicles - the identification number of the vessel - IMO, on air vehicles - the serial factory number of the ship.

The "Vehicle View" indicators (Line 010) and the "Vehicle View Code" (line 020) are filled out based on the data section VII "vehicle species codes" of the instructions for filling the tax declaration. The list of types of vehicles and their codes is developed on the basis of subsection 5 "Tools transport" section 10 All-Russian Classifier Basic Funds OK 013-94, approved by the Resolution of the State Standard of the Russian Federation of December 26, 1994 No. 359.

With respect to various vehicles, the tax base for transport tax in accordance with the Tax Code is defined as:

Motor motor vehicle;

Its gross capacity;

Unit of vehicle.

The string 050 indicates one of the above vehicle characteristics.

If the vehicle has several engines, its tax base is defined as the sum of the capacity of these engines in horsepower.

In the event that during the tax period there was a replacement of the engine to the engine of another power, then two sheets of section 2 are filled in with an indication of the number of full months of ownership in each sheet to the vehicle, taking into account the engine power indicator.

If the tax base is defined as a unit of vehicles, "1" is affixed in line 050.

The line 060 reflects the codes of the tax database measurement units.

If the organization's balance sheet includes vehicles that are not subject to taxation in accordance with the Tax Code of the Russian Federation, such an organization in line 070 should indicate the exemption code from taxation tax. These codes are given in clause 6.1 of the order of the Russian Federation of the Russian Federation of December 29, 2003 No. BG-3-21 / 724 "On approval of the form of a tax return on transport tax and instructions for completing it" Section VI instructions.

Regarding the permafrost vehicles in line 080, the organization indicates the transport taxability code established by the law of the constituent entity of the Russian Federation at the location of the vehicle. This line is filled on the basis of the data of paragraph 6.2 section VI instructions "Codes of exemption from taxation (according to the Tax Code of the Russian Federation) and tax benefits."

Non-profit organizations, including public associations (public organizations (associations) of the heroes of the Soviet Union, the heroes of the Russian Federation, citizens awarded the Order of the Glory of Three Degrees, public associations of veterans and participants of the Second World War, Department of the Russian Union of Veterans of Afghanistan) can get a tax benefit, which was already noted, is established by the laws of the constituent entity of the Russian Federation.

The use of the vehicle (full calendar years from the year of release) is reflected in the organization in line 090.

You need to fill this line only if a differentiated tax rate is applied with respect to this vehicle, depending on the timing of useful use.

The number of full months in the tax period during which the organization was the owner of the vehicle, is indicated in line 100. In the case of a vehicle statement in the traffic police during the year, the counting of months begins with the month of its registration in the traffic police. Similarly, the number of full months of ownership of the vehicle when removing it from accounting in the traffic police during the year is determined.

At the same time, the month of registration (withdrawal from registration), regardless of the date (number) of registration, is accepted for the full month.

The string 110 indicates the coefficient that is used to calculate the transport tax. For its calculation of the organization, the number of full months of ownership of the vehicle (line 100) is necessary to divide into the number 12. It makes sense to make the calculation of this coefficient only in the case of a vehicle registration and (or) removal from accounting during the calendar year.

The line 120 indicates the transport tax rate established by the law of the relevant subject of the Russian Federation at the location of the vehicle. If the law of the constituent entity of the Russian Federation is established by transport tax in the form of a decline in tax rate, then organizations in line 120 must specify a new (modified) tax rate.

The calculated amount of the tax, which is reflected in line 130, is defined as a product of the indicators specified in the lines of 050, 110 and 120 of the Tax Declaration section 2.

In case if vehicle Not subject to transport tax (according to which the release code is specified in line 070 or the privilege code in line 080), the string 130 is rowed.

After filling out all the pages of section 2 declarations, we use the data obtained to fill in Section 1 "Calculation of the tax amount payable to the budget."

Line 010 indicates the code of the budget classification, which is credited to the transport tax.

In more detail with questions relating to the activities of associations and unions, you can get acquainted in the book of CJSC "BKR-Intercom-Audit" "Associations and Unions"

Non-profit organizations, as seen from their very name, are created not for profit. Here are their main activities: Social, Charity, Cultural, Educational, Scientific.

NGOs (except associations, unions, SRO and trade unions), of course, have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main objectives of the organization.

In this regard, in the taxation of non-commercial organizations a lot of features. Let's talk about the taxes of a non-profit organization.

When the duty arises to list the income tax

The most important thing when calculating the income tax is to unmistakably classify the revenues that enter the company. After all, according to the rules, non-profit organizations must pay tax only with profits received from business activities.

If the receipts are provided for by the charter, there is no duties to list with them. But here revenues must comply with Article 251 of the Tax Code of the Russian Federation.

For example, targeted financing (grants, investments) and target receipts (donations, entrance and membership fees) will not be taxed if they meet the following requirements:

- received free of charge;

- used on time to integrate;

- spent on the maintenance of statutory activities or the content of NPOs.

And the last important condition: an organization that receives targets is obliged to lead separate accounting of income and expenses from business activities (if it is conducted) and from authorized. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. After all, if the funds are simultaneously used by the target and inappropriate manner, the company has the right to pay tax only from a part involved in business activities.

In which case, NPO revenues will be taxed, and in what no, it can only be said when detailed Analysis each of the financing. After all, it all depends not only on the specific type of target earnings. But from the organizational and legal form of a non-profit organization.

Here, for example, associations and unions are not entitled to do business. All receipts should be associated with their statutory activities. And not all non-commercial organizations can receive donations. FROM voluntary contributions, let's say consumer cooperatives Could pay income tax.

In general, NPO revenues from the production and sale of goods or work should be determined in the same way as commercial companies. But there are also their own features. We will analyze the case when the company sells the main means purchased from the target (or obtained as target revenues).

Example
What taxes of a non-profit organization need to pay when selling the main funds purchased for targets

Foundation "Vera" received a donation from ZAO "Stroymash" to buy a computer worth 47,200 rubles. The accountant set the term of useful use - 24 months. But a year after operation, the Fund decided to sell a computer for 35,400 rubles. (including VAT - 5400 rubles.).

In this case, income tax will be 15,440 rubles. ((35 400 rubles. - 5400 rubles. + 47 200 rubles.) × 20%).

Foundation "Vera" Pays and VAT - 5400 rubles.

As you can see a non-profit organization, you need to pay a profit tax from income from sales and the entire value of the fixed assessment. Because the funds received to buy a computer are used in a misunderstood. After all, by the time of sale, the useful life of the object does not expire. So, the realized property as a whole has not worked as intended. For the same reason, the accountant accrued VAT. If you calculate the income tax only from the sales and residual value of the property, it can cause a dispute with tax authorities.

Now let's turn to non-profit income with which non-commercial organizations are often faced. It will be discussed here about the property that was received free of charge, but it does not have a target relationship.

The cost of such objects in tax accounting is recognized on the basis of market prices. They can confirm either the recipient or an independent appraiser.

Pay special attention to what moment. Everywhere in its activities, the NPO uses office equipment or furniture for free. As a rule, they belong to founders or employees of the organization. So, if the transfer of property is not issued as a donation or organization does not pay for the use of the rent under the contract, the property is considered free of charge received. With it will have to pay a profit tax. So established by paragraph 8 of Article 250 of the Tax Code of the Russian Federation.

But if someone has no commercial organization at no commercial organization or fulfilled work, then you do not need to pay tax. This is said in subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.

A couple of words, let's say about interest received on bank accounts. Typically, the bank charges interest from the amount that is stored at the current account. If so, then the NGO should take into account the obtained increase in the composition of non-dealer income. After all, it is necessary to paragraph 6 of Article 250 of the Tax Code of the Russian Federation.

Moreover, follow this rule, regardless of whether money is intended for targeted use or commercial.

Of course, the NGO has the right to reduce taxable income on costs. In which cases this can be done, and in what no - it is written in detail in the table.

Table.

What expenses are included in the profit base, and which no

By the way, non-commercial organizations on a par with other companies have the right to create a reserve of upcoming expenses. It will even evenly take into account income and expenses when determining the basis for income tax. This opportunity appeared at NCO since last year, when the lawmakers supplemented the Tax Code of the Russian Federation Article 267.3.

Payment of VAT

As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in entrepreneurial activities. From target revenues that are not related to pay for goods or works, services and used for intended purpose, VAT is not necessary.

In addition, if the non-profit organization has received non-engine income from these funds, the VAT is not needed to list.

Does a non-profit organization have the right to deduct VAT? It has, but only if the goods or work are acquired by commercial activities and are strictly used in entrepreneurship. VAT, paid to suppliers when purchased from targets of goods, property or works, is not taken to deduct.

And the input tax amount is included in the cost of goods, property or works. This indicates subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

Question - We rent a room. It has both basic and business activities. Consider renting expenses separately. Is it possible to take to deduct the entrance VAT?

- No you can not. The procedure for dividing the tax is not provided for by the Tax Code. And to consider the proportion based on revenue, the organization has no right. After all, NGOs within the framework of statutory activities there is no concept "shipped goods (work, services)."

Non-commercial organizations have the right to benefits on VAT. All cases are listed in Article 149 of the Tax Code of the Russian Federation. For example, the taxation is exempt for gratuitous transfer of property rights as part of charity activities. This is said in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the implementation of services related to social defense population (sub. 14.1 paragraph 2 of Art. 149 of the Code).

And anyway, if the NGOs use benefits, they should issue invoices, but without a dedicated amount of tax. Otherwise, the organization should list the specified tax in the budget.

By the way, non-profit organizations with minor turnover of the implementation of entrepreneurial activities are completely liberated from VAT. The main thing is that the amount of revenues for the three previous months in a row did not exceed 2 million rubles. excluding VAT. This is true in paragraph 1 of Article 145 of the Tax Code of the Russian Federation. The revenue includes all income in monetary and natural form, which are associated with the calculations on the payment of sold goods or works. With the exception of target revenues, they are not recognized by revenue.

But even if the NPO benefits or released from paying VAT at all, it will still need to put the invoice to buyers on the value of the goods sold and work. And take the tax return on VAT in general.

Payment of property tax with objects that NPO uses in commercial activities

Non-commercial organizations no one loosen from property tax. But still legislators from time to time expand the list of objects that are not subject to this tax. So, for example, by the Federal Law of November 29, 2012 No. 202-ФЗ updated paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Monuments of History, Culture and Courts registered in the Russian International Register of Courts added beneficialed objects.

For some NGO benefits for property tax establish regional authorities. Several sendments are provided for by Article 381 of the Tax Code of the Russian Federation. For example, for religious enterprises (clause 2 of Art. 381 of the Tax Code of the Russian Federation) or organizations of persons with disabilities (clause 3 of Article 381 of the Tax Code of the Russian Federation). But remember: benefits are provided with respect to property that is used in statutory activities.

What if on a par with the authorized organization conducts entrepreneurial activities? And at the same time uses the beneficial property for commercial purposes. Then the privilege can only be applied to that part of the property that is used in statutory activities. To do this, the cost of objects can be distributed:

- in proportion to the area they occupy;

- based on the specific gravity of financing in total amount income.

We recommend using the first method, because it allows you to not recalculate the proportion to distribute the cost of the OS several times. But whatever options you choose, secure it in accounting policies.

The question - we bought the main remedy in June, which is beneficial for property tax. We put on account only in July. How to define its average annual cost?

- To calculate the average annual cost of such property, it is necessary to fold the residual cost of the object on the 1st day of each month of the tax period and on January 1 of the next year. Then the amount obtained is divided by 13 - the number of months in the calendar year, increased by one. This was told by the Ministry of Finance of Russia in a letter dated December 30, 2004 No. 03-06-01-02 / 26. Perhaps inspectors from your IFTS will indicate that the cost of the object should be divided into 7 (6 months. + 1). However, their position is incorrect. You can safely use the above techniques, since it is supported by the Ministry of Finance.

And further. Do not forget that NGOs also do not pay tax from movable property adopted as a fixed assessment from January 1, 2013. This rule is written in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Public organizations refer to non-commercial .... According to current legislation, non-commercial organizations have the right to engage in entrepreneurial activities, because this activity Complies with targets for which an organization was created. Taxes on entrepreneurial activities NPOs are calculated in the same manner as commercial organizations. All NPOs, regardless of whether they lead entrepreneurial activities or not, are subject to income tax. Revenues from the sale of goods and services, property rights of the organization and non-deactive income are taken into account. Value Added Tax (VAT) Non-commercial organizations pay when implementing goods and services, transferred property rights. There is a rather large category of sold goods, works and services that are exempt from taxation (the most important medical products and services, a number of services in the field of culture and art, etc.) Non-commercial organizations pay a single social tax, the object of which is recognized by payments and other remuneration, which NPOs charges in favor of individuals by labor and civil law contracts. Esn is exempt from payment: 1) the organization of any organizational and legal forms, with the amount of payments and other remuneration not exceeding 100 thousand rubles during the tax period. For each employee who is disabled I, II, III groups. 2) the categories of taxpayers with the amount of payments and other remuneration not exceeding 100 thousand rubles. During the tax period for each individual employee: public organizations of persons with disabilities, among whose members are disabled account for at least 80%; organizations whose authorized capital is fully consisting of the contributions of public organizations of persons with disabilities and in which average number Disabled is at least 50%, and the share of wages of persons with disabilities in the War Labor Fund is at least 25%; institutions, the only owners of the property of which are these public organizations of persons with disabilities, created to achieve educational, cultural, medical and wellness, sports, scientific, information and other social goals, as well as to provide legal and other assistance to persons with disabilities, disabled children and their parents. 3) Funds support education and science - with payments in the form of grants to teachers, schoolchildren, students and graduate students. The tax base for property tax is served residual value Property NPO. Non-commercial partnerships, ANO and Funds (except for public) are not eligible for property tax benefits.

Tax benefits for non-commercial organizations in 2017

NGO sales tax is paid if they sell products and services for cash or using credit or settlement bank cards. NGOs that have a legal entity and being advertisers are payers for advertising tax (no higher than 5% of the cost advertising services). Significant tax breaks have charitable organizations.

thank you very much Tatyana

One of the first questions that arise from accountants of non-profit organizations in connection with value added tax sounds as follows: should non-commercial organizations register with the tax authority as a value-added tax payer?

According to the Law on Value Added Tax, which for the first time introduced this tax, the economic essence of VAT is to withdraw in the budget part of the value added, created at all stages of production. Taking into account the essence of this tax, any organization, if it produces or implements goods (works, services), should pay value added tax. An indispensable condition is the presence of the value itself. VAT for non-commercial organizations- The general name of the term denoting the estimated and restrictive estimate of income and expenses, their painting for a certain period, approved by the relevant decision and to be executed by an individual or collective user of budget funds. Product - Any property implemented or intended for implementation. Budget: 1) by economic essence Monetary relations, developing from state authorities and local self-government with legal entities and individuals on the redistribution of national income (partially and national wealth) due to the need to meet the economic, social and political interests of society and its citizens; 2) on the material and real incarnation - fund of funds formed for financial support of measures related to the implementation of tasks and functions assigned by the Company to the State and Local Self-Government; 3) According to the planned form - the financial document compiled in the form of balance of income and expenses.

However, it is known that non-profit organizations, in contrast to commercial, are not created in order to produce profits. Non-profit organizations operate on the basis of the estimates of income and expenses at the expense of relevant sources. In art. 26 of the Law "On non-profit organizations is a list of sources of the formation of property of a non-profit organization in monetary and other forms:

- regular and one-time receipts from founders (participants, members);

- voluntary property contributions and donations; ( contribution - making a certain amount of funds in the form of a contribution to the bank payments for services);

- revenue from the sale of goods, works, services;

- dividends (income, interest), obtained on shares, bonds, other securities and deposits;

- revenues derived from the property of a non-profit organization;

- Other income prohibited by law.

Dividend -any income received by an individual - a shareholder (participant) from the organization in the distribution of profits remaining after tax on the shareholder owned by the shareholder (shares) is proportional to the shareholders shares in the statutory (share) capital).

Art. 143 of the Tax Code recognizes VAT payers all organizations without any exception. Insofar as non-commercial institutions Refines to organizations, they are VAT payers and are subject to mandatory registration with the tax authority in accordance with Art. Art. 83, 84 NK RF.

Thus, non-profit organizations are obliged to commission on the place of its location, even if they do not carry out business activities. This is due to the fact that the Tax Code frees the individual goods and operations from VAT Cover, and also provides for certain conditions for exemption from the fulfillment of the obligations of the taxpayer and does not contain provisions on the release of non-commercial organizations from paying VAT.

In this regard, all public associations passed state registration And, in accordance with Art. 83 of the Tax Code of the Russian Federation, which issued in the tax authorities of the Russian Federation are payers of taxes and fees provided for current legislation, including VAT.

Public associations, being a subject of law, are carrying, like any other commercial and non-profit organizations, responsibility for the completeness and timeliness of paying taxes in the implementation of entrepreneurial activities, the accuracy of the provision of financial information to the tax authorities of the Russian Federation.

Honors from all non-profit enterprises From commercial is that the tax authorities control the correctness and completeness of the use of targeted funding.

The control is made by checking the reporting submitted in the deadlines for the delivery of quarterly and annual financial statements, as well as by checking the accounting and other financial documentation.

Public associations operating on targeted funds should be extremely attentive and neatly in accounting and in the preparation of accounting reporting, since, in violation of tax legislation and the use of penalties, targets are distinguished, which leads to fines - for the inappropriate use of targeted funds.

Existing tax legislation is not provided unified system Benefits for public associations.

In accordance with PP. 3, 7 tbsp. 21 of the Tax Code of the Russian Federation The right to use tax breaks in the presence of grounds and in the manner prescribed by the legislation on taxes and fees is provided to all taxpayers.

Taxes and non-profit organization

According to the above, special attention to public associations should pay the correctness of the use of benefits.

The principle of taxation of all non-commercial organizations, including public associations, primarily depends on the availability of entrepreneurial activities. Namely - whether in parallel with the authorized activities public organization Any kind of entrepreneurial activities that are not contrary to the law.

Public associations - both implementing and non-entrepreneurial activities, have all the rights and obligations of VAT payers in accordance with the procedure provided for by ch. 21 NK RF.

Targets received by public associations are not an object of inclusion of VAT. At the same time, the obtained funds should not be associated with the implementation of any goods, the performance of any work or the provision of services.

Non-Profit Organizations Income Tax

All non-commercial organizations (hereinafter referred to as NPOs), both leading and not leading entrepreneurial activities, are recognized by payers of income tax. The object of taxation on the income tax is income reduced by the amount of costs. At the same time, as incomes, both income from sales and non-deactive income are taken into account. Non-commercial organizations that do not lead entrepreneurial activities are not payers for income tax, but they can pay it when selling unnecessary property.
If a non-profit organization places temporarily free cash on deposit accounts in banks, rents of premises, performs paid work and services, etc., this activity is considered to be entrepreneurial and NPOs is a profit tax payer.
According to the requirements of the Tax Code, all income must be divided into two categories: revenues from sales; Nonealization income. Revenue from sales is recognized as a revenue obtained in cash or natural form, from the sale of goods (works, services) as own productionand previously acquired, from the sale of other types of property and property rights.

Estimation of property tax by non-profit organizations

Revenue is determined based on the prices of the implementation defined by the parties of the transaction. Nonelization revenues include income from equity participation in other organizations; exchange differences; Fines, penalties; revenues from leasing property or sublease; in the form of interest under loan agreements (loan); in the form of free property or property rights; Other income. As well as common species incomes not taken into account for taxation, non-commercial organizations should pay attention to the following features. When determining the tax base for calculating the income tax, funds received in the form of property received by the taxpayer as part of targeted financing are not taken into account. The means of targeted financing include the property obtained by the taxpayer and the appointment used by him, a specific organization (individual) - a source of targeted financing or federal laws. These funds, in particular, include funds of budgets of all levels, state extrabudgetary funds allocated to budgetary institutions on the estimate of the income and expenses of the budgetary institution. In addition, the target receipts from budget budgets and target revenues for the content of non-commercial organizations and the maintenance of statutory activities received from other organizations or individuals and used by them on targeted appointment. The specified target receipts include entrance fees, membership fees, mutual deposits, as well as donations; Property, passing by non-commercial organizations in the testament in the order of inheritance, etc. Under the means and property obtained for charitable activities, the funds and property received by non-commercial organizations formed in accordance with the legislation on non-profit organizations to carry out charitable activities. The redistribution of target revenues between the non-profit organization and its territorial organizations included in its structure in determining the tax base is not taken into account. In budget institutions in the composition of income to be taxed, the value of the property obtained by solving the executive authorities of all levels is also not taken into account. All non-commercial organizations, including budgetary institutions, are obliged to provide separate maintenance of income received within the framework of targeted financing and expenses produced by these funds. In the absence of such accounting from the taxpayer who received the means of targeted funding, these funds are treated as funds to be taxed from the date of their receipt. The means of targeted funding include funds obtained by medical organizations carrying out medical activities in the system of compulsory health insurance, for rendering medical services Insured persons from insurance organizations carrying out compulsory medical insurance of these persons. Maintaining non-profit organizations and budgetary institutions related to ensuring the goals and objectives defined by their constituent documents is made at the expense of targeted funding, target revenues, and other income not taken into account when determining the tax base. With organization tax accounting Costs taken into account for tax purposes, budgetary institutions The amount of income from commercial activities before the calculation of income tax cannot be sent to cover the costs provided for at the expense of targeted funding allocated on the estimate of the income and expenses of the budgetary institution. If in the estimates of income and expenses budgetary institutions Provided funding for payment costs communal services, communication services, transportation expenses For servicing administrative and management staff at the expense of two sources, in order to tax purposes, the adoption of such expenses is made in proportion to the amount of funds received from entrepreneurial activity, in the total amount of income. In any case, to determine the amount of utility billing and other service costs, which can be attributed to commercial expenses, from the actual amount of costs for these goals, the amount of such expenses in the amount of budget limits on the estimates of the income and expenditures of the budgetary institution are eliminated. When organizing tax accounting, it is necessary to take into account that non-profit organizations are not subject to depreciation of property obtained as targeted earnings or acquired at the expense of targeted receipts and used for implementation non-commercial activity. The property obtained within the framework of targeted financing is also not depreciated; Property, freely received by state and municipal educational institutions, as well as non-state educational institutions that have licenses for the right to refer educational activities, on making statutory activities; Property obtained by medical organizations carrying out activities in the system of compulsory health insurance, from insurance organizations carrying out compulsory medical insurance, due to a reserve for financing preventive measures used in the prescribed manner. The property of budget institutions is also not subject to depreciation, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used to implement this activity. The total income tax rate is 24%, 6.5% is paid to the federal budget and 17.5% in the budget of the constituent entities of the Russian Federation. The tax period recognizes the calendar year, the reporting periods recognize the quarter, half of the year and nine months of the calendar year. Declarations are submitted to the tax authority no later than the 28th day of the month following the reporting period and no later than March 28 of the year following the expired tax period. Non-commercial organizations that do not have the obligations to pay the tax must submit to income tax declarations in a simplified form upon the expiration of the tax period. It should also be borne in mind that all non-commercial organizations receiving property and funds in the form of targeted revenues and targeted financing, as well as property and funds under charitable activities as part of the tax period declaration must submit a report on the targeted use of these funds.

Quite often in front of organizations that do not lead commercial activities, there are questions that they have the right to apply the right to apply. Suppose whether an ano (autonomous non-profit organization) is allowed to apply a simplified tax system if the organization provides paid education services (advanced training courses of engineering and technical workers and enterprise managers). It is possible not to include the received income in the taxable base.

According to the Tax Code of the Russian Federation, Ano has the right to apply the USN and voluntary transition to a simplified taxation system is made in accordance with Chapter 26.2. Organizations engaged in certain types of activities and certain conditionsprovided for in Article 346.12 of paragraph 2.1 and paragraph 3 of the Tax Code do not have the right to apply a simplified tax system.

In Article 346.12, clause 3 subparagraph 14 of the Tax Code states that if the founders of the organization are other enterprises and their share is more than 25%, this organization Cannot work on a simplified tax system. This requirement does not concern non-profit enterprises, and, consequently, Ano, which, according to Article 2, paragraph 3 of the Law "On Non-Profit Organizations" No. 7-FZ of 12.01.96 are non-commercial. This is also said in the letter of the Federal Tax Service of the Russian Federation for No. 22-0-10 /) dated December 28, 2004 and in the decision of the Presidium of Russia for No. 3114/04 dated October 12, 2004.

In the tax code there are no conditions that do not prohibit ANO work on USN. In this regard, if the autonomous non-profit organization fulfills the requirements provided for in Article 346.12 of paragraph 2.1 and paragraph 3 of the Tax Code, then in accordance with the Procedure established by Article 346.13 of the Code, it can work on USN.

Article 346.13 Paragraph 1 of the Tax Code says that if the organization is going to work on USN, then it needs to be conveyed to the Tax Inspectorate in which it consists of tax accounting, a statement on time from 1.10 to 30.11, preceding the year from which it is going to apply USN The form of the statement was approved by the Order of the Federal Tax Service of the Russian Federation for No. MMB-7-3 / dated 13.04.10.

When creating an organization, a statement on the application of a simplified taxation system can be submitted to the tax authority within 5 days from the date when the company was registered with the tax authority (date in the TIN certificate). This condition It is indicated in the MF RF letter No. 03-11-06 / 2/92 of May 19, 2009 and in Article 346.13, paragraph 2 of the NC of Russia. At the time of registration of a new enterprise, together with a package of documents, you can apply for it. At the same time, in accordance with the MNS letter of the Russian Federation for No. 09-0-10 / 2190 of May 27, 2004, information about the INN, CAT, OGRN in the statement is not given.

Relative to paid services in the field of education and advanced training of specialists and management of enterprises and the exclusion of income from the taxable base single taxIt should be noted that the income that Ano receives from the provision of services in this area is subject to a single tax.

In accordance with Article 46 of paragraph 1 of the Federal Law of the Russian Federation "On Education" for No. 3266-1 of July 10, 1992 "The non-state educational institution has the right to charge with students, students for educational services, including training within the federal state educational standards or federal state requirements. " If all the income received by the Organization is spent on the needs of the organization itself (as well as on the salary), for further development The learning process in it, then such activities in accordance with Art. 46 p.2 of this law is not considered entrepreneurial.

Organizations working on a simplified tax system, according to Article 346.15, paragraph 1 of the NC of Russia, when calculating the tax base for a single tax, should take into account the income from the sale of services and non-deactive income. The determination of such income is made in accordance with Articles 249, 250 NK of Russia. Revenues received in accordance with Article 251 of the Tax Code of the Russian Federation are not included in the Tax Base for Single Tax.

In Article 249 of the Tax Code, it is indicated that income from sales or revenue from the sale of goods, works, services is taxed.

In accordance with Article 39 of the Tax Code under the implementation of goods, works and services, it is understood as the transfer of ownership of them for a certain fee from one person to another person.

In paragraph 3 of Article 39, transactions are listed that cannot be considered the sale of goods, works and services. In this paragraph, paid services in the field of education are not specified.

In addition, article 251 of the NC of Russia, which lists all types of income of non-profit enterprises that are not subject to income tax, does not provide revenues from the provision of paid educational services.

Based on this, when providing a non-commercial organization of paid educational services, the income received from the implementation of such services is considered to be an income of the organization and is included in the tax base for the calculation of a single tax (article 249 of the Tax Code).

Profit tax payers recognized non-profit organizations that apply the usual tax system and providing paid educational services (letters of the Ministry of Finance of the Russian Federation for No. 03-03-06 / 4/63 dated 24.06.10, for No. 03-03-04 / 1/701 10/19/06, Letter of the Federal Tax Service of the Russian Federation in Moscow for № 20-12 / 81131 dated 13.09.06).

Tax ministries and ministries of finance explain that funds that receive enterprises and autonomous non-profit organizations for the paid educational services and consumed for further activities are considered their income and in accordance with Chapter 25 of the Tax Code are subject to income tax. Based on this, non-profit organizations working on a simplified tax system, revenues obtained for their paid educational services provided by them are obliged to include them in a tax base taxable.

Let's see what the order for the distribution of value-added tax on direct and indirect expenses, which amount of VAT will decide to deduct, if a non-profit enterprise, in addition to the main activity, was engaged in commercial, and whether the value added value added tax is required in the Tax Declaration.

Article 143 of the Tax Code states that there are also non-profit enterprises and organizations (in the future NGOs).

According to Chapter 21 "Tax of value added" of the Tax Code of the Russian Federation for a non-profit organization, it does not matter whether it is engaged in commercial activities or not, the obligation to pay VAT and the right to exemption from the payment of this tax.

If NGOs, at the expense of the funds received from the provision of educational services (target), buys goods, materials that will be used to fulfill the same (statutory) activities that are not revenue from the sale of goods, works or services, the amount of value added tax The cost that was paid to suppliers cannot be taken to deduct. This VAT is recorded in the cost of goods, materials, services (Article 170 clause 2 subparagraph 1 of the NC of Russia). In the book of purchases received from the supplier, the invoice is not reflected, but must be registered in the journal invoices received.

If a non-profit organization is commercial activities, the tax base for value added tax must be formed in the usual manner. Revenues received from the implementation of such goods, works and services are included in the sales revenue. Value Added Tax, which was paid to suppliers of goods, works and services, if they are applied to conduct commercial activities, can be attributed to the calculations with the budget, provided that the following requirements of Art will be followed. 171 and Art. 172 Tax Code:

• the formulation of commodity values \u200b\u200b(hereinafter the TMC), the services were made on the basis of primary accounting documents;
• TMC and services were acquired for commercial activities to be taxed by value added tax;
• there is an invoice invoice issued in accordance with the requirements of tax legislation.

In the Tax Code of the Russian Federation, the condition for the use of deduction, depending on which funds, the supplier pays for the TMC and the services (the decision of the Presidium of Russia No. 3266/07 dated September 4, 2007) was made.

In this regard, we believe that non-profit organizations can attribute to the budget of the value added tax on TMC and services that were purchased through the target contributions of the founders to apply these assets in business activities (Letter of the Russian Federation for No. 03-03 -44/4/194 dated December 28, 2006).

Order of reference separate accounting

If the TMTs and services were purchased for their application in operations to be taxed by VAT and non-taxable operations, then non-profit organizations in accordance with the letter of the Federal Tax Service of the Russian Federation in Moscow for № 19-11 / 12142 dated 09.02.07 should organize separate accounting of such operations and value added tax on these operations.

In the accounting policy of the enterprise for tax purposes should be provided, how separate accounting is carried out (a letter to the UFNS of the Russian Federation in Moscow for No. 24-11 / 68949 of 10.20.04).

It is necessary to take into account that if the actual application of TMTS, works and services for operations subject to taxation or non-taxable VAT are known, the VAT should be taken into account under Article 170 of the Tax Code of the Russian Federation (paragraph 4, second or third paragraph):

• refers to the cost of TMC, works and services, if they are purchased to perform operations not subject to VAT (Article 170 Paragraph 2 of the Tax Code of the Russian Federation);
• it refers to the calculations with the budget (it is made to deduct) if their acquisition is related to the implementation of tax-tax operations (Article 172 of the Tax Code of the Russian Federation).

If the TMC applicants, work and services arrived at the enterprise are used to carry out operations, both subject to taxation of VAT and not taxable, then attribute these costs for specific activities and distribute (as well as "input" VAT related to these costs) in proportion The taxable and non-taxable VAT activity is very difficult. To be accurate, it is impossible to distribute which part of the tax can be taken into account in the value of fixed assets and intangible assets, and how much can be attributed to the calculations with the budget. Most often, the problems appear when you need to distribute value added tax on those TMC, works and services, which are accounted for in the composition of general expenses (stationery, rental of premises, reference systems "Garant", etc.).

According to Article 170, paragraph 4 of the Tax Code of the Russian Federation in such a situation, VAT must be distributed based on the proportion: determine the share of the value of shipped goods, works and services of taxable VAT (or exempt from tax) in total value shipped in this tax period of goods, works and services.

If you express yourself otherwise, this means that the calculation takes into account the entire revenue from the sale of goods, works and services, both non-taxable and taxable VAT.

When calculating, they do not pay attention, on which accounting accounts are reflected income. This may be an account 90 "Sales" and 91 "Other income and expenses" score (Letter of the Russian Federation for No. 03-06-01-04 / 133 of 10.03.05). When drawing up proportions, it is not taken into account whether the transfer of ownership was performed on a free or reimbursable basis.

In the letters of the Russian Federation of the Russian Federation for № 03-07-11 / 237 of 26.06.08, for No. 03-07-11 / 232 of 20.06.08, a letter of the Federal Tax Service of Russia for No. Shs-6-3 /) dated 06/24/08 The year it is indicated that when calculating the proportion, you need to take the information of the current tax period. When calculating the VAT, the tax period under Article 163 of the Tax Code is a quarter, therefore, when calculating the proportion and VAT, you need to take data for the current quarter. From this point of view, tax services agree and the Ministry of Finance of Russia (letter of the Federal Tax Service of the Russian Federation for No. 3-1-11 / 150 dated 01.07.08).

In order for the data in the calculation of the proportion to be comparable, the cost of goods shipped for the current tax period of goods, works and services to be discussed by VAT must be included in the calculation without VAT (a letter of the Ministry of FMO RF for No. 03-07-11 / 208 of 18.08.09)

There are no specific guidance instructions for conducting separate accounting, so the method of conducting accounting of VAT on the received TMC, works and services should be developed and taken into account in the accounting policy of the organization of enterprise accounting workers.

It is possible to provide additional subaccounts to the account 19 "VAT on acquired values":

• 19/1 "VAT on operations taxable by VAT" "
• 19/2 "VAT on operations not subject to VAT";
• 19/3 "VAT on taxable and non-authentable operations."

Tax amounts taken into account during the quarter on subaccount 19/3 of VAT on taxable and non-taxable operations ", at the end of the quarter are distributed in proportion to the share that the cost of shipped goods, works and services taxable by VAT, in the total value of all shipped for this tax Period of goods, works and services.

Filling a tax return

MF RF in order No. 104n dated 15.10.09, approved "The procedure for filling out the tax return on VAT", according to which Section 7 needs to be filling only if there are similar operations. The name of the operations is indicated in the name of this section and is listed in paragraph 44.3 of this order.

In Appendix No. 1, the names of operations and their codes that need to be reflected in the tax declaration are listed.

Therefore, if an enterprise exercises the following operations, section 7 should be filled:

• operations not subject to VAT (exempt from paying tax) in accordance with Article 149 of the Tax Code of the Russian Federation;
• operations that, in accordance with Article 146 of paragraph 2 of the Tax Code of the Russian Federation, are not recognized as an object of taxation;
• operations associated with the sale of goods, works and services, the place of implementation of which is not the territory of Russia under Art. 147, Art. 148 of the Tax Code of the Russian Federation;
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The number of non-commercial organizations (NGOs), from the local level and to international, is growing steadily. However, the conditions for their existence are not favorable in all countries. In the article, we will tell about the taxation of the NGO, we will give answers to frequently asked questions.

General information about non-commercial organizations

The non-profit organization is recognized by that profit from the activity of which is spent on the achievement of statutory purposes, and not distributed between the founders. Organizational forms provided for NKO:

• Fund;
• Social organization;
• Religious association.

NPO resources can be:

• the work of volunteers to the organization;
• monetary grants issued by foreign financiers;
• charity, organized commercial enterprises;
• membership fees (see →).

The state in turn maintains only the main activities of the NGO, indicated in constituent documents, providing privileges for taxation. But non-profit organizations, like any others, exist in a market environment, which means that it makes sense to invest part of the money in their own growth and make reserves.

Along with commercial enterprises, NGOs have the right to engage in entrepreneurship, if such activities do not contradict the goals of the company.

In any case, NGOs are not exempt from paying taxes, and accounting is carried out by them general rules. Any state is interested in obtaining large amounts from tax fees, however, during taxation, the NGOs are taken into account for society. Many non-profit organizations work on social problemsAnd therefore, positively affect people and reduce social tensions, which is good for the country.

Policy of different countries regarding non-commercial organizations

The taxation of non-profit organizations is based on two approaches:

1. The first approach. It is based on the fact that the NGO is an organizational and legal form, and focuses on the subjects of charity, making their rights and impose responsibility on them through the special status of the beneficiary company.
2. The second approach. It is based on the NGO and donor interaction scheme and emphasizes the purpose of donation and spending of cash resources.

In any case, attention is paid to the types of activities of non-profit enterprises and by their public benefits. In developed countries, there is a comprehensive support for non-profit firms:

• various benefits of NGOs themselves and their donors,
• tax loans,
• financing,
• the norms supported by law on NPO activities.

Conditions for providing benefits similar to all countries:

• the company is officially registered as non-commercial;
• NAO works aimed at achieving officially stated goals;
• the organization is reported on the established rules.

The problem for all countries is to establish restrictions on the size of tax passages for individuals and legal entities when donating funds to non-commercial organizations.

There are two taxes on the taxation of NGOs:

1. NPOs should not pay taxes, because funds entering their funds are not counted for revenues taxable. Russia adhered to this opinion until 2002, without recognizing NPO taxpayers, refused to entrepreneurship.
2. NPOs are exempt from taxes, although revenues in their budget are recognized as income. Such a policy adheres to the Russian Federation since 2002 with the amendment that NPOs are exempt from tax deductions only for a number of donations. (Article 251 of the Tax Code of the Russian Federation). Read also Article: → ".

Tax policy of Russia in relation to NKO

In 2002, Russia managed to approve a relatively low tax rate by reducing the list of tax breaks, including crossing taxes on the profit of companies. In addition, tax loans were canceled. Therefore, organizations carrying out gratuitous deliveries of goods and services or sending money to non-commercial funds do not receive benefits regarding taxes.

Such relaxations would be made to threaten the entire design of the income tax. Since 2002, the Organization has the right to send funds to charitable funds, but it is legal only after paying all taxes and fees. The physical persons can subtract some types of donations to NPO funds from taxes on the income of Fiz.litz.

Problems related to NGO Taxation:

1. Tax conditions are different for all types of NPOs, in particular, they differ for non-state and municipal enterprises.
2. If the non-profit organization was transferred to the funds, which were then invested in order to obtain passive incomeThey are subject to income tax and value added tax, and this activity is recognized by entrepreneurship, and revenues are also subject to taxation.
3. There is a dependence of the need to pay for income tax and VAT on the features of gratuitous transfer of property in NGO to implement its statutory goals.
4. According to the legislation of the Russian Federation, donations can be obtained in strictly established areas, and the donation recognizes the donation of things or law. The list of types of charity is limited by federal laws. Thus, all restrictions do not allow NPOs to many activities that are traditional for them.
5. Tax legislation restricts the list of NPO activities, whose financing will be calculated from the company's income tax.

The NGO financial support is recognized by tax legislation by targeted financing and is limited to them in the issuance of grants and gratuitous deductions.

Comparative characteristics of world countries and Russia in the field of NPO support

Characteristics of indicators and comparison are given in the table:

Taxation of NGOs on tax regime USN

Non-commercial organizations, like commercial, can choose a "simplified" immediately when registering an enterprise, or go to it from a new calendar year from another form of taxation, submitting a corresponding application before the end of the current calendar year.

Restrictions on the transition to UPN for NGOs are similar to the conditions for organizations created in order to obtain profits:

1. No more than a hundred employees in the company;
2. Annual revenue of no more than 45 million rubles;
3. The property of the enterprise is assessed by no more than 100 million rubles.

Difference NKO from a commercial organization

For a commercial firm, the transition to a simplified system is prohibited if the owner of the capital has become another Jurlso, and part of its profits is more than 25%. This limitation does not apply to a non-commercial enterprise.

The letter of the Ministry of Finance of Russia of March 28, 2014 NO 03-11-06 / 2/13904 found that membership fees and money obtained in the form of voluntary donations will not be included in the tax base on USN, if there are confirming the spending of funds for the content of NPOs or maintenance Her statutory work documents.

Practical example of calculating tax for NGOs according to USN

Let a non-profit firm N for the tax period received income of 512 thousand rubles. She has spent 408 thousand rubles. to achieve your statutory goals.

• According to USN "revenues" the amount of the tax will be:

512,000 * 6% \u003d 30,720 rubles.

• According to USN "revenues minus expenses" tax will be equal:

(512,000 - 408,000) * 15% \u003d 15,600 rubles.

The choice of the tax system in favor of USN "revenues - expenses" is obvious.

Features of NPO taxation on the basis

Comparison of two taxes is given in the table:

Every year you need to fill in a special VAT declaration, paying special attention to 7 partition, which is issued only when the following operations took place:

• activities in relation to which the legislation does not provide for the collection of VAT;
• operations with respect to hobs not subject to VAT;
• activity whose results are implemented for the territory of the Russian Federation;
• production or delivery of goods, which would exceed half a year.

Practical example of taxation

A non-profit company engaged in the protection of rare animals received income from educational services. These funds were bought serum for vaccination of the rare breed of wild cats contained in the purpose of breeding in the protected natural zone. Money paid for vaccines will not be taxed, as they have acquired means of achieving authorized goals of the enterprise.

Typical errors in calculations

Error number 1. NPOs at gratuitous transmission of the excisable goods does not pay tax on the added value.

FZ dated August 11, 1995 No135-FZ allows not to pay VAT when freeing the transfer of goods or performing work during a charitable action. But the exception is the excisable goods that are taxed by the general rules.

Error number 2. NGOs did not contribute to NDFL with donations to individuals who are not its employees.

In Article.217 of the Tax Code of the Russian Federation, there is indeed the fact that such payments are not subject to tax, but they must come from government authorities. This rule does not apply to the NGO. In some cases, the tax is not subject to funds aimed at helping the family members of the employee of the company. Or it could be a non-taxable lump sum assistance (no more than 2 thousand rubles per year) the family of an employee (or former employee) of the enterprise.

There is also a concept of "gift", again in a amount not exceeding 2 thousand rubles. per year, but the tax belongs to such a type of payments critically and perceives the payment of such a kind as material assistance. Finally, the tax exempted NPOs included in official lists approved by the Government of the Russian Federation, but so far the lists were not published.

Error number 3. NAO does not lead accounting for the quarter, half a year and nine months.

Frequently asked Questions

Question number 1. Is the personal income tax of the donation by individuals in favor of nat.

Not. Donation (the amount is not limited by law) is equal in this case to the donation. Exceptions: Real estate, vehicle, share of shares (for a family member, the restriction does not work).

Question number 2. How to close a NPO, based by several founders, one of which threw this activity and did not inform his location?

Only the highest NPO management authority can eliminate the company - Member Member. If the retired founder was his member, he should be legally excluded by the decision of the remaining Members of the Assembly, in this case, for non-participation in the work of the Company and the non-payment of the contribution. After that, it is possible to close the enterprise by solving the remaining members of the NPO meeting.

Question number 3. Is the need to have a NKO account worth the cost of 10 thousand rubles?

Yes. P.5, Article.50 of the Civil Code of the Russian Federation, it was determined that the non-profit Juro is obliged to be owned in the amount of at least 10 thousand rubles. In cash, property form or in the form of securities.