1.1.1. Date of recognition of income in tax accounting: As a general rule, under the accrual method, income must be recognized in

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Most organizations use the accrual method of tax accounting. At first glance, the provisions of the Tax Code of the Russian Federation clearly define the procedure for recognizing income and expenses when applying each method. However, practice shows that many rules cause disagreements between taxpayers and tax authorities. In this article, the author, taking into account the latest clarifications of the Russian Ministry of Finance and tax authorities, as well as judicial practice, considers the procedure for recognizing income under the accrual method.

Article 271 of the Tax Code of the Russian Federation defines the procedure for recognizing income using the accrual method . Income is recognized in the reporting (tax) period in which it occurred, regardless of the time of actual receipt of funds, other property (work, services) and (or) property rights. The Constitutional Court of the Russian Federation, in its Determination dated 06.06.2003 N 278-O, determined that Art. 271 of the Tax Code of the Russian Federation, considered in conjunction with the provisions of other articles of Ch. 25 of the Tax Code of the Russian Federation, incl. Art. Art. 273, 274, 286, 287, 313, 315 and 316 of the Tax Code of the Russian Federation determine the procedure for recognizing income during the tax period, the purpose of which is a complete and timely accounting of incoming income, in particular from goods sold (work, services) and property rights. This procedure is a method of accounting for the results of an organization’s financial activities, in which income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights ( accrual method). With this method, expenses associated with the sale of goods (work, services), property rights are also recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions, and also regardless of the time of actual payment of funds and (or ) another form of payment (Article 272 of the Tax Code of the Russian Federation). The Constitutional Court of the Russian Federation noted that the use of this procedure when calculating advance payments is aimed at ensuring timely and full payment of corporate income tax to the budget and does not inherently violate the property rights of organizations. In addition, according to Art. 286 of the Tax Code of the Russian Federation, taxpayers have the right to switch to calculating monthly advance payments based on the actual profit received, subject to calculation; in this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month. The Ministry of Finance of Russia in Letter dated 02/07/2011 N 03-03-06/1/78 came to the conclusion that the organization that is the seller of real estate has an obligation to pay corporate income tax from the moment the property is transferred to the buyer under the acceptance certificate and submission of documents for state registration of rights to real estate and transactions with it, regardless of the date of registration of these rights.

Uniform distribution

At the same time, in the cases established by the Tax Code of the Russian Federation, income is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. Thus, the distribution of income taking into account the principle of uniform recognition of income and expenses is provided for in Art. 271 of the Tax Code of the Russian Federation in the following cases: - if income relates to several reporting (tax) periods; - if the relationship between income and expenses cannot be clearly defined or is determined indirectly; - if the production has a long (more than one tax period) technological cycle, in the case where the terms of the concluded contracts do not provide for the phased delivery of work (services). Each of these circumstances is an independent basis for the taxpayer’s distribution of income in tax accounting, taking into account the principle of uniform recognition of income and expenses. The issue of the procedure for recognizing income from the sale of products when applying the accrual method is discussed in Letter of the Ministry of Finance of Russia dated September 24, 2010 N 03-03-06/1/615. As the financial department explained, the Tax Code of the Russian Federation provides for an even distribution of income from the sale of work and services. At the same time, when producing products (goods) with a long production cycle, distribution of income from their sales is not carried out. Thus, the main principle of distribution of income from sales between reporting (tax) periods is the principle of formation of expenses. The tax authorities support the opinion of the Russian Ministry of Finance on this issue (see, for example, Letter of the Ministry of Taxes and Taxes of Russia dated September 15, 2004 N 02-5-10/54). The prevailing judicial practice overwhelmingly uses the same position (see, for example, Resolution of the Federal Antimonopoly Service of the Central District dated May 31, 2006 in case No. A36-4182/2005). Therefore, in a situation where, say, an organization has entered into an agreement to perform work in the period from 12/10/2010 to 02/24/2011 and payment is made on 02/24/2011, income under this agreement is distributed in proportion to the expenses incurred. The position of the tax authority, which believes that the taxpayer’s income should be distributed evenly between tax periods, is incorrect.

What income is usually forgotten to be classified as non-operating income?

Having clarified the enormous importance of non-operating income in determining the base for calculating taxes (after all, if it is underestimated, charges of tax evasion will arise), it is worth considering situations where taxpayers, either out of ignorance or deliberately, overlook certain items of income.

So, income not received from sales includes (Article 250 of the Tax Code of the Russian Federation):

income related to participation in other organizations (clause 1);
positive exchange rate difference (items 2, 11);
fines, penalties and other sanctions (including insurance compensation) awarded or recognized by the debtor, expressed in material form (clause 3);
income from leasing property (clause 4) and granting rights to use intellectual property (clause 5), if this type of activity is not the main one, taken into account according to the rules of Art. 249 Tax Code of the Russian Federation;
interest on deposits, loans issued, including on the Central Bank or other promissory notes (clause 6);
income arising from the restoration of reserve amounts (clause 7);
the cost (according to market valuation) of property or property rights received free of charge, as well as work or services (clauses 8, 12);

How to determine the amount of income from the gratuitous use of property, see here.

income arising from participation in a simple partnership (clause 9);
income from previous years discovered in the current period (clause 10);
the cost of materials that were obtained during disassembly (dismantling) of assets taken out of use (clause 13);
contributions and donations used for other than intended purposes, both within the framework of charity and aimed at targeted financing (clauses 14, 15);
amounts of deposits in the management company that were not returned to participants when capital was reduced (clause 16);
deposits returned from NPOs (clause 17) or donations (clause 23);
written off accounts payable (clause 18);
income from transactions with securities (clause 19);
surpluses discovered during inventory (clause 20);
the cost of written-off or returned printed products (clause 21);
the amount of profit adjustment as a result of applying various calculation methods for tax accounting (clause 22);
positive difference between deductions and excise taxes (clause 24);
profit of a controlled foreign organization (clause 25).

Read about the rules that you need to follow when organizing the accounting of income and expenses in the material “The procedure and principles of accounting for income and expenses in an organization.”

Correct accounting of income in tax accounting will help avoid disputes with tax authorities. Find out how recent judicial practice is developing on the application of Art. 250 of the Tax Code of the Russian Federation, from an analytical selection from ConsultantPlus. If you do not have access to the system, get a trial online access to K+ for free.

Long technological cycle

Based on clause 2 of Art. 271 of the Tax Code of the Russian Federation for industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the stage-by-stage delivery of work (services), the taxpayer distributes income from the sale of the specified work (services) independently in accordance with the principle of generating expenses for the specified works (services). According to the position of the tax authorities, production with a long cycle for the purpose of calculating income tax should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. The above applies only to cases of concluding contracts that do not provide for the stage-by-stage delivery of work and services (regardless of the duration of the stages) (see, for example, Letter of the Ministry of Taxes and Taxes of Russia dated September 15, 2004 N 02-5-10/54).

To calculate what taxes is Article 250 of the Tax Code of the Russian Federation used?

As non-operating income Art. 250 of the Tax Code of the Russian Federation recognizes such income from the taxpayer’s business activities that are not reflected in Art. 249 Tax Code. As is known, Art. 249 of the Tax Code of the Russian Federation is devoted to income from the sale of goods (products) and the provision of services (work).

The importance of non-operating income in tax accounting is difficult to overestimate, because taxes are withheld from them, just like from proceeds from the sale of goods.

Thus, the formula “income under Art. 249 Tax Code + income under Art. 250 of the Tax Code " is used when calculating the tax base when determining income tax (Articles 247, 248 of the Tax Code of the Russian Federation). This formula is also needed to determine the tax base for the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation) and for the Unified Agricultural Tax (Article 346.5 of the Tax Code of the Russian Federation).

Read about the procedure for accounting for non-operating income under OSNO and simplified tax system in our articles:

“How to take into account non-operating income when calculating income tax?”;
“What income is recognized (accounted for) under the simplified tax system?”.

Separate Revenue Recognition

As stated in Letter of the Ministry of Finance of Russia dated November 13, 2010 N 03-03-06/2/197, in relation to fines, penalties and (or) other sanctions for violation of contractual or debt obligations, the date of receipt of income by the credit institution will be recognized as the date of recognition by the debtor or the date entry into force of a court decision. In Letter dated 04.04.2011 N 03-03-06/4/27, the Ministry of Finance of Russia came to the conclusion that for profit tax purposes, the date of receipt of income in the form of subsidies is the date of their crediting to the taxpayer’s current account. Income in the form of accounts payable , for which the statute of limitations has expired, is taken into account as part of non-operating income on the last day of the reporting period in which the statute of limitations expires. This follows from Letter of the Ministry of Finance of Russia dated December 27, 2007 N 03-03-06/1/894. The provisions of the Tax Code of the Russian Federation do not establish the procedure for determining the date of sale of the leased asset . As follows from the explanations given in Letter of the Ministry of Finance of Russia dated June 10, 2004 N 03-02-05/2/35, the amount of the redemption value of the property is reflected in the lessor’s income as these payments are received. There is no uniform position on this issue in judicial practice. Some courts support such conclusions (see, for example, Resolution of the Federal Antimonopoly Service of the Volga District dated March 21, 2007 in case No. A55-10628/06). However, there is another position on this issue, according to which the lessor’s income, which constitutes compensation for the cost of the property that is leased, is included in the tax base for corporate income tax at the time of transfer of ownership of this property (see, for example, the Resolution of the FAS North -Western District dated November 23, 2006 in case No. A05-5133/2006-31). If the organization does not require buyers to pay penalties, and the debtors, in turn, do not take actions indicating recognition of the debt in the form of penalties, and there are no court decisions on the collection of penalties that have entered into legal force, the taxpayer has no grounds for recognition the amount of penalties as part of non-operating income that reduces taxable profit. The validity of such conclusions is confirmed by arbitration practice (see, for example, Resolutions of the FAS of the Ural District dated 09.12.2005 N F09-3932/05-S7, FAS of the Central District dated 04.15.2005 N A64-5748/04-11). In practice, the question may arise as to whether it is legal to include in non-operating income amounts of penalties or compensable losses only in connection with the presence of these conditions in the contract, regardless of the claims made by taxpayers to counterparties, and in the absence of objections from the debtor. Judicial practice proceeds from the fact that the moment of recognition of such income is the date of signing the document agreeing to penalties (see, for example, Decision of the Supreme Arbitration Court of the Russian Federation dated August 14, 2003 N 8551/03, Resolution of the Federal Antimonopoly Service of the North-Western District dated October 19, 2007 in the case N A56-56889/2005). As follows from the Letter of the Ministry of Finance of Russia dated October 7, 2009 N 03-03-06/1/651, deposited wages are taken into account in income after the expiration of the limitation period, which is equal to three months. At the same time, the Federal Tax Service of Russia, in Letter dated October 6, 2009 No. 3-2-06/109, explained that the period for an employee to submit a request for payment of deposited wages to the employer is not limited by law. If the employer refuses to satisfy this requirement and the employee goes to court in compliance with certain Art. 392 of the Labor Code of the Russian Federation, within a three-month period, the court can make a decision to satisfy the claim if the general one has not expired, i.e. three-year statute of limitations. Consequently, disputed accounts payable are included in income if the deposited wages have not been claimed by the employee within three years.

Article 271 of the Tax Code of the Russian Federation. Procedure for recognizing income using the accrual method (current version)

- if the relationship between income and expenses cannot be clearly defined or is determined indirectly;

- for industries with a long (more than one tax period) technological cycle if the terms of the concluded contracts do not provide for the phased delivery of work (services).

Each of these circumstances is an independent basis for the taxpayer’s distribution of income in tax accounting, taking into account the principle of uniform recognition of income and expenses.

The issue of the procedure for recognizing income from the sale of products when applying the accrual method is discussed in the letter of the Ministry of Finance of Russia dated September 24, 2010 N 03-03-06/1/615.

As the financial department explained, the Tax Code of the Russian Federation provides for an even distribution of income from the sale of work and services.

At the same time, when producing products (goods) with a long production cycle, distribution of income from their sales is not carried out.

Thus, the main principle of distribution of income from sales between reporting (tax) periods is the principle of formation of expenses.

The tax authorities support the opinion of the Russian Ministry of Finance on this issue (see, for example, letter of the Russian Ministry of Taxation dated September 15, 2004 N 02-5-10/54).

The established judicial practice in the overwhelming majority of cases adheres to the same position (see, for example, Resolution of the Federal Antimonopoly Service of the Central District dated May 31, 2006 N A36-4182/2005).

Therefore, for example, in a situation where an organization has entered into an agreement to perform work in the period from 12/10/2010 to 02/24/2011 and payment is made on 02/24/2011, income under this agreement is distributed in proportion to the expenses incurred. The position of the tax authority, which believes that the taxpayer’s income between tax periods should be distributed evenly, is unlawful.

Attention!

Based on paragraph 2 of Article 271 of the Tax Code of the Russian Federation for industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the stage-by-stage delivery of work (services), the taxpayer distributes income from the sale of these works (services) independently in accordance with the principle of formation of expenses for the specified works (services).

As follows from the position of the tax authorities, production with a long cycle for the purpose of calculating income tax should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. The above applies only to cases of concluding an agreement that does not provide for the stage-by-stage delivery of work and services (regardless of the duration of the stages) (see, for example, letter of the Ministry of Taxes of Russia dated September 15, 2004 N 02-5-10/54).

The Ministry of Finance of Russia in its letter dated September 21, 2011 N 03-03-06/1/581 indicated that production with a long technological cycle for the purpose of calculating income tax should be understood as production whose start and end dates fall on different tax periods, regardless of number of days of production. The above applies only to cases of concluding a contract that does not provide for the stage-by-stage delivery of work and services (regardless of the duration of the stages).

Attention!

As stated in the letter of the Ministry of Finance of Russia dated November 13, 2010 N 03-03-06/2/197, in relation to fines, penalties and (or) other sanctions for violation of contractual or debt obligations, the date of receipt of income by the credit institution will be recognized as the date of recognition by the debtor or the date entry into force of a court decision.

Attention!

In letter dated 04.04.2011 N 03-03-06/4/27, the Russian Ministry of Finance came to the conclusion that for profit tax purposes, the date of receipt of income in the form of subsidies is the date of their crediting to the taxpayer’s current account.

Attention!

Income in the form of accounts payable for which the statute of limitations has expired is taken into account as part of non-operating income on the last day of the reporting period in which the statute of limitations expires. This follows from the letter of the Ministry of Finance of Russia dated December 27, 2007 N 03-03-06/1/894.

Attention!

The provisions of the Tax Code of the Russian Federation do not establish the procedure for determining the date of sale of the leased asset.

As follows from the explanations given in the letter of the Ministry of Finance of Russia dated June 10, 2004 N 03-02-05/2/35, the amount of the redemption value of the property is reflected in the lessor’s income as these payments are received.

There is no uniform position on this issue in judicial practice. Some courts support such conclusions (see, for example, Resolution of the Federal Antimonopoly Service of the Volga Region dated March 21, 2007 N A55-10628/06).

However, there is another position on this issue, according to which the lessor’s income, which constitutes compensation for the cost of the leased property that is leased, is included in the tax base for corporate income tax at the time of transfer of ownership of this property (see, for example, the FAS Resolution Northwestern District dated November 23, 2006 N A05-5133/2006-31).

Attention!

In practice, situations may arise when the leasing agreement provides for an uneven schedule for making leasing payments.

In this situation, income amounts in the amount of lease payments are taken into account in accordance with the schedule established by the agreement.

This position is supported by the financial department.

The letter of the Ministry of Finance of Russia dated April 17, 2009 N 03-03-06/1/258 states that the lessor recognizes income in the form of lease payments on the date of settlement in accordance with the terms of the concluded agreement or the last day of the reporting (tax) period, based on amounts provided for in the lease payment schedule.

A similar position is supported by the courts.

The crux of the matter.

Based on the results of an on-site tax audit of the organization, the tax authority drew up a report and, taking into account the taxpayer’s objections, made a decision to bring the organization to tax liability. By this decision, the organization, in particular, was held accountable as provided for in paragraph 1 of Article 122 of the Tax Code of the Russian Federation, in the form of collecting a fine for failure to pay income tax, it was assessed penalties and was asked to pay the arrears of tax.

The basis for additional tax assessment, penalties and prosecution were the conclusions of the tax authority that as a result of the conclusion of an additional agreement to the leasing agreement with a change in the payment schedule, the taxpayer did not record income from the provision of property on lease during the year and did not issue invoices to the lessee , however, included in expenses accruals for depreciation of leased property, thereby underestimating the tax base for income tax. According to the tax authority, income in the form of leasing payments should be recognized not according to a schedule, but evenly (monthly).

The court's position.

According to Article 247 of the Tax Code of the Russian Federation, the object of taxation on the profits of organizations is the profit received by the taxpayer - income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

By virtue of Article 252 of the Tax Code of the Russian Federation, expenses are justified and documented expenses (in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

It follows from the above that when regulating the taxation of profits of organizations, it is necessary to establish a connection between expenses and the organization’s profit-making activities.

At the same time, the Tax Code of the Russian Federation does not contain provisions allowing the tax authority to evaluate expenses incurred by taxpayers from the standpoint of their economic feasibility, rationality and efficiency.

By virtue of paragraph 1 of Article 271 of the Tax Code of the Russian Federation, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method).

According to paragraph 2 of Article 271 of the Tax Code of the Russian Federation for income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniform income recognition and expenses.

In accordance with subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, for income received from leasing property, the date of receipt of income is the date of settlements in accordance with the terms of concluded agreements or presentation to the taxpayer of documents serving as the basis for making calculations, or the last day of the reporting period ( tax period.

Thus, since a financial lease (leasing) agreement, by virtue of Article 665 of the Civil Code of the Russian Federation, is a subtype of a lease agreement and Article 271 of the Tax Code of the Russian Federation does not establish special rules regarding the accounting of income in the form of leasing payments, the conclusion of the courts is that these incomes for profit tax purposes are taken into account on the date of settlements in accordance with the terms of the agreement (payment schedule) or on the last day of the reporting (tax) period, is legal and justified.

(Based on the materials of the Resolution of the Federal Antimonopoly Service of the Ural District dated December 16, 2008 N F09-9466/08-S3.)

It should be pointed out that in connection with the entry into force of the Federal Law of July 19, 2011 N 245-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees,” the norm of paragraph 4.2 of Article 271 of the Tax Code of the Russian Federation has undergone changes, according to which cinematography organizations do not apply the procedure specified in paragraph 4.2 of Article 271 of the Tax Code of the Russian Federation, not only when acquiring depreciable property, but also when creating it.

Attention!

In practice, situations may arise when a loan agreement is concluded between organizations, and the agreement stipulates that interest on the loan will not be paid to the lender in the current tax period.

In such a situation, there is no clear position on the need to include interest amounts in income.

The Russian Ministry of Finance adheres to the position from which it follows that interest must be taken into account throughout the entire term of the loan agreement.

Thus, in a letter dated 08/26/2011 N 03-03-06/1/523, the financial department indicated that interest on all types of debt obligations, the validity of which falls on more than one reporting period, must be taken into account in expenses (income) for the purposes of taxation of profits evenly within the time limits established by the Tax Code of the Russian Federation, regardless of the time limits for the actual payment of such interest established in the agreement.

This position is also supported by the courts.

The crux of the matter.

The tax authority conducted an on-site tax audit of the organization regarding the correctness of calculation and timely payment (withholding, transfer) to the budget of taxes and fees, in particular income tax.

Based on the results of the audit, the tax authority drew up an act and made a decision to bring the organization to tax liability under paragraph 1 of Article 122 of the Tax Code of the Russian Federation in the form of a fine, including for incomplete payment of income tax, as well as the accrual of penalties for late payment of taxes.

According to the organization, in accordance with the provisions of paragraph 6 of Article 250 of the Tax Code of the Russian Federation, non-operating income is recognized as income in the form of interest received under loan agreements, credit, bank account, bank deposit, as well as on securities and other debt obligations, and the tax authority issued a disputed the decision in this part does not take into account the terms of concluded agreements, according to which interest is paid by borrowers after full repayment of the loan. Since the loan has not been repaid, the event with which the loan agreements link the emergence of an obligation to pay interest has not occurred.

The court's position.

The procedure for recognizing income under the accrual method is established by paragraph 6 of Article 271 of the Tax Code of the Russian Federation, according to which under loan agreements and other similar agreements, the validity of which falls on more than one reporting period, for the purposes of this chapter, income is recognized as received and is included in the corresponding income at the end of the corresponding reporting period.

Thus, the taxpayer is required to account for income in the form of interest on loan agreements, the validity of which falls on more than one reporting period, for each reporting period.

Taking into account the established procedure for recognizing income using the accrual method, the organization was obliged to reflect at the end of reporting periods as income the amount of interest due in these periods to be received under loan agreements.

(Based on the materials of the Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 28, 2008 N F04-7245/2008(16462-A46-37.)

However, other courts take the opposite view.

The crux of the matter.

The tax authority conducted an on-site inspection of the organization regarding compliance with the legislation on taxes and fees, based on the results of which an act was drawn up and a decision was made to hold the taxpayer accountable for committing tax offenses.

By this decision, the organization was additionally assessed and asked to pay: income tax, penalties and a fine under paragraph 1 of Article 122 of the Tax Code of the Russian Federation for non-payment.

In this case, the basis for additional assessment of income tax was the conclusion of the tax authority that the organization, in violation of subparagraph 2 of paragraph 1 of Article 248, paragraph 6 of Article 250, paragraphs 1, 6 of Article 271 of the Tax Code of the Russian Federation, resulted from the failure to include interest accrued in the income of a given tax period under loan agreements concluded with third parties.

The court's position.

By virtue of Article 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer.

Profit for Russian organizations is recognized as income received, reduced by the amount of expenses, which are determined in accordance with Chapter. 25 Tax Code of the Russian Federation.

According to Article 248 of the Tax Code of the Russian Federation, income for tax purposes includes income from the sale of goods (work, services) and property rights, as well as non-operating income.

Non-operating income, by virtue of paragraph 6 of Article 250 of the Tax Code of the Russian Federation, recognizes, in particular, income in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations.

Also, paragraph 3 of Article 43 of the Tax Code of the Russian Federation defines the concept of interest as any pre-declared (established) income, including in the form of a discount, received on a debt obligation of any type (regardless of the method of its execution). Interest is recognized, in particular, as income received from cash deposits and debt obligations.

It is necessary to take into account that income, by virtue of Article 41 of the Tax Code of the Russian Federation, is recognized as economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with Chapter 25 of the Tax Code of the Russian Federation “ Corporate income tax."

As follows from the case materials, the organization, for income tax purposes, used the procedure for recognizing income and expenses on an accrual basis, provided for in Article 271 of the Tax Code of the Russian Federation.

In accordance with the provisions of this article, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights.

Under loan agreements and other similar agreements (other debt obligations, including securities), the validity of which falls on more than one reporting period, for the purposes of this chapter, income is recognized as received and is included in the relevant income at the end of the relevant reporting period (clause 6 of Article 271 of the Tax Code of the Russian Federation).

Thus, when resolving the issue of the moment of recognition of income in the form of interest under loan agreements in accordance with Article 271 of the Tax Code of the Russian Federation, the fact of actual payment of interest is not decisive.

At the same time, the provisions of this article, in correspondence with Articles 250 and 328 of the Tax Code of the Russian Federation, establish a rule according to which the taxpayer forms the taxable base of a particular tax period, taking into account income and expenses relating to this period, as well as based on when such expenses and income are due it arises due to the terms of the contract or other features provided for in Chapter 25 of the Code.

By virtue of Article 809 of the Civil Code of the Russian Federation, unless otherwise provided by law or the loan agreement, the lender has the right to receive interest from the borrower on the loan amount in the amount and manner specified in the agreement. Unless otherwise agreed, interest is paid monthly until the date of repayment of the loan amount.

As established by the court, loan agreements were concluded between an organization (Lender) and a third-party organization (Borrower), under the terms of which the lender transfers funds into the ownership of the borrower, and the borrower undertakes to repay the same amount of money (loan) within the period specified in the agreements.

In accordance with additional agreements to these agreements, the period for repayment of borrowed funds was agreed upon by the parties.

At the same time, the terms of these agreements stipulate that the borrower pays interest to the lender along with the return of the loan amount by transferring them to the lender’s current account.

Based on the fact that in the loan agreements under consideration, the payment of interest for the use of borrowed funds was tied to the time of repayment of the loan amount, the obligation to account for interest on these loan agreements as part of non-operating income arose for the organization no earlier than the date of repayment of funds.

(Based on the materials of the Resolution of the Federal Antimonopoly Service of the Central District dated 02/07/2011 N A54-892/2010).

Attention!

Federal Law No. 395-FZ of December 28, 2010 (hereinafter referred to as Law No. 395-FZ) amended paragraph 8 of Article 271 of the Tax Code of the Russian Federation.

Based on paragraph 3 of Article 5 of Law No. 395-FZ, the provisions of paragraph 8 of Article 271 of the Tax Code of the Russian Federation apply to legal relations that arose from 01.01.2010.

In accordance with paragraph 11 of Article 250 and subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation, when transferring funds in foreign currency in the order of advance payment, the amounts of advances issued (received) when applying the accrual method are not revalued due to changes in the official exchange rate of foreign currency to the Russian ruble Federation established by the Central Bank of the Russian Federation.

The above version of Articles 250 and 265 of the Tax Code of the Russian Federation was put into effect by Federal Law No. 281-FZ of November 25, 2009, which came into force on January 1, 2010.

Thus, the changes made to Article 271 of the Tax Code of the Russian Federation by Law N 395-FZ clarify the procedure in force since January 1, 2010, according to which advances issued in foreign currency are not subject to revaluation.

Thus, from January 1, 2010, when an organization receives an advance in foreign currency, income in the form of a positive exchange rate difference, as well as expenses in the form of a negative exchange rate difference, does not arise for the purpose of calculating income tax.

Attention!

Federal Law dated 03/07/2011 N 23-FZ Article 271 of the Tax Code of the Russian Federation was supplemented with clause 4.3, according to which funds of financial support in the form of subsidies received in accordance with the Federal Law “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” are reflected in non-operating income in proportion to the expenses actually incurred from this source, but not more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received, specified in this paragraph, exceeds the amount of recognized expenses actually incurred from this source, the difference between these amounts is fully reflected in non-operating income of this tax period. This procedure for accounting for financial support does not apply to cases of acquisition of depreciable property at the expense of the specified source.

In the event of the acquisition of depreciable property using the financial support funds specified in this paragraph, these financial support funds are reflected in income as expenses for the acquisition of depreciable property are recognized.

These changes came into force on 03/11/2011, and their effect is extended to legal relations that arose from 01/01/2011.

Attention!

As follows from the position of the Ministry of Finance of Russia, set out in letter No. 03-03-04/1/854 dated December 21, 2006, income is recognized on the date of transition.

A similar position is reflected in judicial practice.

The crux of the matter.

Based on the results of a desk tax audit of the income tax return, the tax authority decided to bring the organization to tax liability as provided for in paragraph 1 of Article 122 of the Tax Code of the Russian Federation, in the form of a fine, and also proposed to pay the amount of tax arrears and penalties for late payment of tax.

According to the tax authority, the organization unlawfully attributed to the reduction of taxable profit the tax on road users calculated for the previous tax period, including based on the amount of receivables for goods (products, works, services) shipped (delivered, performed, rendered) , but not paid.

The court's position.

In accordance with Article 55 of the Tax Code of the Russian Federation, a tax period is understood as a calendar year or another period of time in relation to certain types of tax, at the end of which the tax base is determined and the amount of tax payable is calculated. The Law of the Russian Federation of October 18, 1991 N 1759-1 “On Road Funds in the Russian Federation” does not establish a tax period for the tax on road users. By virtue of Article 55 of the Tax Code of the Russian Federation, the tax period for this tax is a calendar year. Consequently, at the end of the tax period, the tax base had to be determined and the tax on road users for a given tax period had to be calculated.

In accordance with Article 4 of the Federal Law of July 24, 2002 N 110-FZ “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and certain other acts of legislation of the Russian Federation,” the procedure established by it is subject to application when determining the tax base and calculating the user tax highways

This rule of substantive law does not establish a new object of taxation, but introduces a special procedure for determining the tax base for the tax on highway users in relation to taxpayers who in 2002 determined the proceeds from the sale of products as they were paid for. This was due to the abolition of this tax from 01/01/2003 in accordance with Article 2 of the Federal Law of 07/24/2002 N 110-FZ “On amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation”, Article 3 of the Law of the Russian Federation dated October 18, 1991 N 1759-1.

In accordance with Article 4 of Federal Law No. 110-FZ dated July 24, 2002, taxpayers are required to calculate the tax on highway users based on the tax rate in force in 2002 until January 15, 2003. At the same time, the payment of the tax on road users must be carried out by the company within the time limits established by the legislation on taxes and fees, namely, as payment is received for goods shipped, work performed and services rendered.

In accordance with subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, expenses include all taxes and fees assessed by the organization in accordance with the legislation on taxes and fees, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation. The basis for accounting for such expenses will be the amounts reflected in the tax returns for the relevant tax.

According to paragraph 4 of Article 273 of the Tax Code of the Russian Federation, if a taxpayer who switched to determining income and expenses using the cash method during the tax period exceeded the maximum amount of revenue from the sale of goods (work, services) established by paragraph 1 of this article, then he is obliged to switch to determination of income and expenses on an accrual basis from the beginning of the tax period during which such an excess was made.

The court and the case materials established that the organization, guided by paragraph 4 of Article 273 of the Tax Code of the Russian Federation, switched from calculating tax using the cash method to calculating tax using the accrual method.

The procedure for recognizing expenses under the accrual method is determined by Article 272 of the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds. funds and (or) another form of payment, and are determined taking into account the provisions of Articles 318 - 320 of the Tax Code of the Russian Federation. According to subparagraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, the date of non-operating and other expenses is recognized, unless otherwise established by Articles 261, 262, 266 and 267 of the Tax Code of the Russian Federation, the date of accrual of taxes (fees) - for expenses in the form of tax amounts (advance payments for taxes), fees and other obligatory payments. In this case, the accrual date for taxes (duties), as the court of appeal reasonably indicated, is the last day of the period for which the calculation (declaration) is submitted. In the case under consideration, as stated above, the road user tax was assessed for the previous tax period.

Thus, taking into account the provisions of Articles 272, 273, 318 - 320 of the Tax Code of the Russian Federation, the tax on road users, calculated by an organization that switched to the accrual method in the next tax period, could not reduce taxable profit in the new tax period due to the provisions of Articles 272, 273 of the Tax Code RF.

(Based on the materials of the Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 15, 2006 N F04-4554/2005(22397-A27-40).)

At the same time, the Moscow Department of the Federal Tax Service of Russia, in a letter dated October 10, 2006 N 20-12/89146, explained that the rules of Articles 271 and 272 apply to transactions carried out by the taxpayer from the beginning of the tax period in which the transition to the accrual method took place Tax Code of the Russian Federation. Moreover, for transactions that the taxpayer carried out before switching to the accrual method, income for profit tax purposes during the period of application of the accrual method will be recognized as payment is received in any prescribed manner.

Federal Law No. 245-FZ of July 19, 2011 introduced a new clause 4.4 into the norm of Article 271 of the Tax Code of the Russian Federation.

In accordance with the norms of paragraph 4.4 of Article 271 of the Tax Code of the Russian Federation, a procedure has been established for accounting for income in the accrual method of funds received in the form of government subsidies issued to institutions operating in the field of higher professional education for the purpose of developing cooperation, as well as organizations implementing complex projects to create high-tech production.

In accordance with the established procedure, funds in the form of government subsidies are taken into account by the above-mentioned organizations as part of non-operating income in proportion to the expenses stipulated by the conditions for receiving funds and actually incurred at the expense of these funds, but no more than three tax periods from the date of receipt of funds.

In addition, it has been established that the above procedure cannot be applied in cases where organizations acquire or create depreciable property using the funds received, since in this case the funds received are reflected in income as expenses for the acquisition (creation) of depreciable property are recognized.

Also, if the conditions for receiving the above funds are violated, these funds are reflected in full in the income of the tax period in which the violation was committed. If, at the end of the third tax period, the amount of funds received exceeds the amount of expenses recorded using these funds, the difference between the amounts is fully reflected in non-operating income of this tax period.

Continuing contracts

According to the Russian Ministry of Finance (see, for example, Letter No. 03-03-05/3/59 dated July 14, 2004), expenses are subject to distribution only under contracts that provide for the receipt of income over several periods. At the same time, as follows from the Letter of the Federal Tax Service of Russia for Moscow dated March 14, 2006 N 20-12/19599, the tax authorities believe that the taxpayer is obliged to take into account expenses evenly for any ongoing contracts, and not only for those that provide receipt of income over several periods.

Recognition of income in the form of positive exchange differences

Based on paragraph 8 of Article 271 of the Tax Code of the Russian Federation, income expressed in foreign currency is recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the corresponding income.

Obligations and claims expressed in foreign currency, property in the form of currency values are recalculated into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the date of transfer of ownership rights for transactions with the specified property, termination (fulfillment) of obligations and claims and (or) on the last day of the reporting period. (tax) period, whichever occurred first.

Subclause 7 of clause 4 of Article 271 of the Tax Code of the Russian Federation establishes that for income in the form of a positive exchange rate difference on property and claims (liabilities), the value of which is expressed in foreign currency, the date of receipt of income is recognized as the last day of the current month.

You can find out more about the issues of accounting for exchange rate differences in the book by the authors of BKR-INTERCOM-AUDIT JSC “Amount and exchange rate differences.”

Determining the date of receipt of income

In paragraph 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98 “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation” the following is explained. Based on clause 3 of Art. 271 of the Tax Code of the Russian Federation, when applying the accrual method, the date of receipt of income from the sale of goods is recognized as the date of sale, determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation as the date of transfer of ownership of the goods . In the situation considered by the court, the parties did not ensure compliance with the terms of the agreement to retain ownership of the goods by the seller. The specified agreement of the parties, not reflecting their actual relations and real financial and economic results of activity, cannot be taken into account for tax purposes. In the case under consideration, this means that when taking into account income from the sale of goods for tax purposes in accordance with Art. 39, paragraph 3, art. 271 of the Tax Code of the Russian Federation should not take into account the provisions of the agreement on the retention of ownership rights by the company until full payment for the goods. Therefore, the court agreed with the decision of the tax authority, which was based on the conclusion that it was necessary to take into account income in the period in which the company handed over the goods to the carrier for delivery to the buyer .

Recognition of income from penalties (reimbursable losses)

The date of receipt of income on the basis of subparagraph 4 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation is the date of recognition by the debtor or the date of entry into legal force of the court decision:

on income in the form of fines, penalties and (or) other sanctions for violation of the terms of contractual or debt obligations;
for income in the form of amounts of compensation for losses or damage.

In the letter of the Ministry of Finance of the Russian Federation dated July 6, 2005 No. 03-03-04/1/63 it is noted that the procedure for recognizing income established by subparagraph 4 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation should be applied taking into account Article 317 of the Tax Code of the Russian Federation. According to this article, when determining non-operating income in the form of fines, penalties or other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages, taxpayers determining income on the accrual basis reflect the amounts due in accordance with the terms of the agreement. If the terms of the agreement do not establish the amount of penalties or compensation for losses, the taxpayer-recipient does not have an obligation to accrue non-operating income for this type of income. When collecting a debt in court, the taxpayer’s obligation to accrue this non-operating income arises on the basis of a court decision that has entered into legal force.

Thus, if the terms of the agreement provide for the amount of fines and the procedure for calculating them, when applying the accrual method, income in the form of fines for violation of contractual obligations is determined in accordance with the terms of the agreement and is included in non-operating income on the day the debtor recognizes the obligation to pay these fines.

If the debtor refuses to voluntarily recognize the amount of penalties for violation of the terms of the contract, the creditor has the right to file a claim with the arbitration court. The decision of the arbitration court in accordance with Article 180 of the Arbitration Procedural Code of the Russian Federation dated July 24, 2002 No. 95-FZ comes into force after one month from the date of its adoption, unless an appeal is filed. Thus, if the arbitration court makes a positive decision to collect penalties from the debtor, the amount of sanctions in the creditor’s accounting as part of non-operating income should be reflected one month after such a decision is made.

If the losses occurred due to the fault of the employee, then, according to Article 248 of the Labor Code of the Russian Federation, the recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer.

If the monthly period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, recovery is carried out in court.

At the same time, an employee who is guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. In this case, by agreement of the parties, compensation for damage by installments is allowed.

In this case, the amount of damages recovered from the employee is recognized as non-operating income on the date of recognition by the debtor.

Change in revenue recognition method

The provisions of the Tax Code of the Russian Federation do not provide for a special procedure for accounting for the income and expenses of an organization when switching from one method of recognizing income to another. As follows from the position of the Ministry of Finance of Russia, set out in Letter No. 03-03-04/1/854 dated December 21, 2006, income is recognized on the date of transition. At the same time, the Moscow Office of the Federal Tax Service of Russia, in Letter No. 20-12/89146 dated October 10, 2006, explained that the rules of Art. Art. 271 and 272 of the Tax Code of the Russian Federation. Moreover, for transactions that the taxpayer carried out before switching to the accrual method, income for profit tax purposes during the period of application of the accrual method will be recognized as payment is received in any prescribed manner.

Recognition of income in the form of gratuitously received property (work, services)

For income in the form of property (work, services) received free of charge, included in non-operating income, the date of receipt of income is the date the parties sign the act of acceptance and transfer of property (acceptance and delivery of work, services) or the date of receipt of funds to the current account (to the cash desk). ) taxpayer.

According to this basis, when receiving income in the form of property (work, services) received free of charge, the date of receipt of income is recognized as:

a) when receiving goods (work, services) free of charge - the date the parties signed the act of acceptance and transfer of property (acceptance and delivery of work, services);

b) in case of gratuitous receipt of funds - the date of receipt of funds to the current account (cash) of the taxpayer.

You can find out more about issues related to gratuitous operations in the book by the authors of BKR-INTERCOM-AUDIT JSC “Gratuitous Operations”.

Recognition of income in the form of misuse of property

The date of receipt of income in accordance with subparagraph 9 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation is recognized as the date when the recipient of the property (including funds) actually used the specified property (including funds) for other than its intended purpose or violated the conditions under which they were provided.

This rule applies to income:

in the form of property (including funds) used for other purposes than for its intended purpose, works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted income, targeted financing;
in the form of received target funds intended for the formation of reserves for the development and ensuring the functioning and safety of nuclear power plants, or funds received by nuclear power plants from these reserves, which were not used for their intended purpose.

General information about the simplified tax system

Chapter 26.3 of the Tax Code of the Russian Federation is devoted to the procedure for applying the simplified tax system. To obtain the right to use it, the following conditions must be met:

annual revenue - no more than 150 million rubles;
residual value of fixed assets - no more than 150 million rubles;
number of employees - no more than 100 people;
the share of participation in other organizations should not exceed 25%;
lack of branches.

The system assumes the possibility of choosing two tax bases:

income;
income minus expenses.

The taxpayer has the right to choose one of them. The choice determines the recognition of income under the simplified tax system, the procedure for recognizing costs, as well as the applicable tax rates.