The comparable market price method involves establishing value based on prices for objects with similar characteristics.
Question: It is planned to purchase services for the development of design documentation for the construction and reconstruction of capital construction projects. Which method of substantiating the NMCC should be used? The method provided for by Order of the Ministry of Construction of Russia dated December 23, 2019 N 841/pr, or the method of comparable market prices (market analysis)? View answer
Determination of NMCC using comparable market prices
Determining NMCC using comparable market prices is an analysis of price offers for similar goods, works or services, taking into account the commercial and financial conditions of the planned order. Based on this analysis and the data obtained, the maximum cost is established. Let us examine in more detail how the NMCC is justified using the method of comparable market prices; you will find an example of such a calculation below. In essence, the comparable market price method of market analysis is to predict the cost of purchases based on prices for identical goods, and in their absence, for similar goods.
Limit set
In order for a transaction to be classified as controlled, it is necessary not only that it be concluded between related parties or with the participation of an offshore company.
It is necessary to achieve a certain amount of income received or income from a set of transactions.
The income limit that must be exceeded for transactions to be considered controlled is:
- 60 million rubles, if the parties are interdependent and one of the parties to the transaction is a payer of the mineral extraction tax and calculates it at a rate expressed as a percentage. In this case, the subject of the transaction must be the extracted mineral or at least one of the parties is exempt from paying income tax;
- 60 million rub. regardless of affiliation, if these are transactions in the field of foreign trade in goods of global exchange trade or the counterparty to the transaction is located offshore;
- 100 million rubles, if among the participants in transactions or their totality there are both payers of UTII or Unified Agricultural Tax and persons who do not pay these taxes.
- 2 billion rubles. for other transactions with related parties in 2013 and 1 billion in 2014;
- 0 rub. for a set of transactions for the sale of products, goods, works and services carried out through the intermediary of firms that are not formally interdependent. But at the same time, these firms do not perform any additional functions, do not take on any risks and do not use any assets (letter of the Ministry of Finance of Russia dated April 9, 2012 No. 03-01-18/3-46).
In this case, the amount of income for a calendar year is determined by adding the amounts of income from transactions with all related parties. The fact of exceeding the amount criterion for recognizing transactions as controlled is established for each set of transactions made with each related party (letter of the Ministry of Finance of Russia dated September 5, 2012 No. 03-01-18/6-122).
