The downside of gratuitous gingerbread: grants, winning in the competition, gratuitous use of resources, loans, loans
Situation:
Congratulations! Your project won the competition and / or received funds for development!
The downside of gratuitous gingerbread: grants, winning in the competition, gratuitous use of resources (software, etc.), loans, loans
The most common violations:
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For the purposes of taxation, the received prize amounts, the right of gratuitous use of resources are not taken into account, which is fraught with a fine under Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid tax amount (fee)
To avoid sanctions, it is necessary when receiving winnings, various kinds of financing to consider the following:
1. Grant
First of all, it is necessary to figure out whether the grant is the recipient of which you came.
The tax legislation defines the term “grant” (sub-item 14, item 1, article 251 of the RF Tax Code): grants are cash or other property if their transfer and receipt satisfies the following conditions (highlighted by us):
- grants are provided on a gratuitous and irrevocable basis by Russian individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list approved by the Government of the Russian Federation for the implementation of specific programs, including in the field of environmental protection, as well as for specific scientific research. At the same time, the list of international and foreign organizations received by taxpayers of grants (gratuitous assistance) which are not subject to taxation, was approved by the Decree of the Government of the Russian Federation of June 28, 2008 No. 485
- grants are provided on conditions determined by the grantor, with the mandatory submission of a report on the intended use of funds.
Conclusion: Funds that do not meet the above conditions obtained by commercial organizations are not recognized as grants, i.e., funds received by them for business development or the creation of new jobs for tax purposes cannot be classified as grants, and therefore gratuitous funds should be included in the taxable income, which follows from paragraph 8 of article 250 of the Tax Code
2. Cash prize in the contest (not the organizer promo contest)
If you participated in the contest as an individual, then it is necessary to pay the personal income tax at a rate of 13% from the amount won.
If you participated in the competition as an individual entrepreneur or as a legal entity, then you will have to pay income tax on the amount of the winnings, based on the taxation system you apply (USN or profit tax)
3. Free use of property
When gratuitously using the property, an economic benefit arises, the amount of which for tax purposes is determined on the basis of market prices for similar services (paragraph 3, clause 1 of article 346.15, clause 8 of article 250 of the RF Tax Code, clause 2 of the Review of the practice of resolving arbitration cases related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation (Appendix to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 N 98). It is necessary to pay income tax from the amount of economic benefit, based on the taxation system you apply (STS or profit tax).
There is no obligation to pay VAT when you donate property.
4. Free use of licensed software products
If the receipt by you (the licensee) of the right to use the software does not lead you to the obligation to transfer the property (property rights) to the licensor, to perform work, or provide services related to the fulfillment of the license agreement conditions, and does not fall under the cases referred to in art. 251 of the Tax Code of the Russian Federation (it is better to study these cases taking into account your terms and conditions of the transaction), - from the cost of this obtained right [determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation (transactions between related parties)] it is necessary to pay income tax based on the taxation system used by you (STS or income tax)
5. Loans, loans
It is not necessary to pay taxes from loans and loans.
Exception: if you, as an individual, received a loan or a loan from an individual entrepreneur or legal entity, then in this case there is a material benefit from savings on interest, from which you must pay personal income tax at a rate of 35%, in cases (items 1, 2 2, Art. 212 of the Tax Code), when the interest rate:
- in rubles - does not exceed 2/3 of the refinancing rate of the Bank of Russia;
- in foreign currency - does not exceed 9%;
- interest-free loan
In order to avoid problems with regard to, and you did not waste time on resolving issues that are not in your competence, we recommend contacting specialists. Or to us - to the company - "Accounting Center" , which specializes in the maintenance of smart companies. Or you can choose a specialist yourself by choosing among freelancers on specialized exchanges (for example - NUZHENBUH.RF )
Congratulations! Your project won the competition and / or received funds for development!
The downside of gratuitous gingerbread: grants, winning in the competition, gratuitous use of resources (software, etc.), loans, loans
The most common violations:
')
For the purposes of taxation, the received prize amounts, the right of gratuitous use of resources are not taken into account, which is fraught with a fine under Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid tax amount (fee)
To avoid sanctions, it is necessary when receiving winnings, various kinds of financing to consider the following:
1. Grant
First of all, it is necessary to figure out whether the grant is the recipient of which you came.
The tax legislation defines the term “grant” (sub-item 14, item 1, article 251 of the RF Tax Code): grants are cash or other property if their transfer and receipt satisfies the following conditions (highlighted by us):
- grants are provided on a gratuitous and irrevocable basis by Russian individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list approved by the Government of the Russian Federation for the implementation of specific programs, including in the field of environmental protection, as well as for specific scientific research. At the same time, the list of international and foreign organizations received by taxpayers of grants (gratuitous assistance) which are not subject to taxation, was approved by the Decree of the Government of the Russian Federation of June 28, 2008 No. 485
- grants are provided on conditions determined by the grantor, with the mandatory submission of a report on the intended use of funds.
Conclusion: Funds that do not meet the above conditions obtained by commercial organizations are not recognized as grants, i.e., funds received by them for business development or the creation of new jobs for tax purposes cannot be classified as grants, and therefore gratuitous funds should be included in the taxable income, which follows from paragraph 8 of article 250 of the Tax Code
2. Cash prize in the contest (not the organizer promo contest)
If you participated in the contest as an individual, then it is necessary to pay the personal income tax at a rate of 13% from the amount won.
If you participated in the competition as an individual entrepreneur or as a legal entity, then you will have to pay income tax on the amount of the winnings, based on the taxation system you apply (USN or profit tax)
3. Free use of property
When gratuitously using the property, an economic benefit arises, the amount of which for tax purposes is determined on the basis of market prices for similar services (paragraph 3, clause 1 of article 346.15, clause 8 of article 250 of the RF Tax Code, clause 2 of the Review of the practice of resolving arbitration cases related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation (Appendix to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 N 98). It is necessary to pay income tax from the amount of economic benefit, based on the taxation system you apply (STS or profit tax).
There is no obligation to pay VAT when you donate property.
4. Free use of licensed software products
If the receipt by you (the licensee) of the right to use the software does not lead you to the obligation to transfer the property (property rights) to the licensor, to perform work, or provide services related to the fulfillment of the license agreement conditions, and does not fall under the cases referred to in art. 251 of the Tax Code of the Russian Federation (it is better to study these cases taking into account your terms and conditions of the transaction), - from the cost of this obtained right [determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation (transactions between related parties)] it is necessary to pay income tax based on the taxation system used by you (STS or income tax)
5. Loans, loans
It is not necessary to pay taxes from loans and loans.
Exception: if you, as an individual, received a loan or a loan from an individual entrepreneur or legal entity, then in this case there is a material benefit from savings on interest, from which you must pay personal income tax at a rate of 35%, in cases (items 1, 2 2, Art. 212 of the Tax Code), when the interest rate:
- in rubles - does not exceed 2/3 of the refinancing rate of the Bank of Russia;
- in foreign currency - does not exceed 9%;
- interest-free loan
In order to avoid problems with regard to, and you did not waste time on resolving issues that are not in your competence, we recommend contacting specialists. Or to us - to the company - "Accounting Center" , which specializes in the maintenance of smart companies. Or you can choose a specialist yourself by choosing among freelancers on specialized exchanges (for example - NUZHENBUH.RF )
Source: https://habr.com/ru/post/292238/
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