Procedure for accounting for fixed assets: legislation

It would seem that it could be difficult to transfer ownership of property from one owner to another in the case when such a transfer is not accompanied by any obligations of the parties other than the very fact of movement? However, this particular procedure hides some significant surprises.

Before considering the registration procedure, accounting procedures and transactions of receipt and disposal of gratuitously transferred fixed assets, we will focus on these features and consider them briefly.

What is a gratuitous transfer?

In order to avoid subsequent legal conflicts in business activities, it is necessary to clearly distinguish between the concepts of “transfer of fixed assets free of charge” and “transfer of fixed assets for free use.” Despite the apparent identity, the economic essence of these two business transactions is very different.

The Civil Code of the Russian Federation provides for various civil law transactions (agreements). Including a loan agreement and a gift agreement. The first is an expression of the transfer of the right to use property, but provides for the finite period of this use, i.e., the calendar moment of return of the property to the owner.

The second, donation, appears to be an unconditional obligation to transfer ownership of property. This is precisely the gratuitous transfer of fixed assets in its purest form. Naturally, if we are talking about property objects that simultaneously meet the requirements given in clause 4 of PBU 6/01.

Further, the legislation has introduced significant restrictions in this area. Subclause 4 of clause 1 of Art. 575 of the Civil Code of the Russian Federation imposes a direct ban on concluding a gift agreement between unrelated commercial organizations.

This follows from the fact that the upper limit of the value of the donated property is significantly less than the minimum that is defined as the lower limit of the value of a fixed asset in clause 4 of PBU 6/01.

Thus, the circle of legal entities to whom the Civil Code provides the opportunity to enter into donation agreements is significantly narrowed.

It should be noted that such “subtleties” do not have an impact on the accounting of the gratuitous transfer of fixed assets, but for the tax accounting of an organization these nuances are significant.

Now let’s leave for a moment the legal and tax aspects that accompany this fact of economic activity aside, and consider the accounting technique for related transactions and possible entries.

Documenting

Document the fact of receipt (return) of property with a document in any form, since there is no unified form for this. The main thing is that it contains all the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. For example, when receiving property, draw up an act of acceptance and transfer of property for free use. This procedure follows from Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

For the received fixed asset, you can open a separate inventory card of form No. OS-6, approved by Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7. In this case, to account for the received property, you can use the inventory numbers assigned to it by the lender himself. This is stated in paragraph 14 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. (Despite the fact that this rule applies when receiving property for rent, it can (but not necessarily) be used to organize accounting when receiving property on loan, since these transactions are largely similar.)

Property received for free use should be reflected on the balance sheet. The Chart of Accounts does not provide for a special account to reflect property received free of charge. Therefore, the organization has the right:

• or independently open a new off-balance sheet account, securing it in the working Chart of Accounts. For example, this could be account 012 “Property received for free use”;

• or use an off-balance sheet account to account for leased fixed assets - 001 “Leased fixed assets”, since the lease agreement and the agreement for gratuitous use are in many ways similar.

Accounting in the transferring organization

Documented disposal of property during gratuitous transfer is formalized in the general manner and does not differ from registration of disposal for other reasons. Confirmation of disposal is carried out by the following primary documents:

• Transfer certificate in form OS-1 (OS-1a, OS-16);
• Agreement on gratuitous transfer (donation agreement);
• Advice from the party receiving the property regarding acceptance of the fixed asset for accounting;
• Invoices, including for expenses accompanying disposal;
• Payment orders, statements and other documents to confirm payment of disposal costs.

The gratuitous transfer of fixed assets (donation) is considered a free sale. This is the basis for recording such an operation in the sales account. Thus, accounting entries drawn up for disposal during gratuitous transfer are similar to entries for the sale of fixed assets.

Their only difference is the zero price for the sale of such an object, and accordingly the transferring organization incurs a deliberate loss. Such a loss may consist of the residual value of the disposed property and the costs associated with its disposal - dismantling, transportation and other costs stipulated by the gift agreement.

The general set of accounting entries for the disposal of fixed assets is presented in the following table:

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To have income, you need expenses

Another way to avoid double taxation: when further selling property received free of charge, do not write off its value as expenses, but do not include it in income either - on the basis of paragraph 3 of Article 248 of the Tax Code. This paragraph establishes that, when determining taxable income, amounts once recognized as income are not subject to re-inclusion in income. The market value of the “gift” has already been included in income once – upon receipt. Therefore, the second time - when selling it - this cost should not be included in income. If the property is sold at a higher price, then it turns out that only the difference should be recognized in income. The final tax result, as we see, will be the same as when writing off the market value as expenses.

But what if the company does not sell the property received free of charge, but uses it to manufacture its products? After all, you cannot exclude its cost from revenue by calculation - there is no such mechanism in Chapter 25 of the Tax Code; Revenue must be recognized in full.

Perhaps that is why the courts accept the reference to paragraph 3 of Article 248 as confirmation of the organization’s right to write off the market value of something received free of charge as expenses, and not at all the right to exclude it from sales income. The Federal Arbitration Court of the Moscow District reasoned like this. Since the selling price of finished products is formed, among other things, from the cost of materials used in production, the exclusion of materials received free of charge from expenses will lead to their double taxation - both as part of non-operating income when received, and as part of revenue from the sale of finished products. And this contradicts paragraph 3 of Article 248 of the Tax Code (resolution of the Federal Antimonopoly Service of the Moscow District dated February 5, 2009 No. KA-A40/13283-08; similar conclusions are contained in the resolution of the same court dated May 7, 2008 No. KA-A40/3514- 08).

All this is true only for those who pay income tax. In Chapter 26.2 of the Tax Code regulating “simplified taxation” there is no such prohibition on repeated inclusion of the same amount in income. The ban on double taxation cannot be derived from the first part of the Tax Code. However, the Supreme Arbitration Court calls the principle of one-time taxation constitutional (decision of July 20, 2010 No. VAS-9251/10, resolution of the Supreme Arbitration Court of February 25, 2009 No. 13258/08). Therefore, one can with a high degree of probability expect that the arbitration court will not support the re-inclusion of the value of gratuitously received property in income, because judges must follow the interpretation of tax legislation given by their highest authority.

METHOD 5

VAT in the transferring organization

The reflection of VAT when accounting for the disposal of fixed assets due to gratuitous transfer requires special attention. Recognizing the transfer as a sale with a zero price creates an obligation to charge VAT on the cost of the property sold.

In our case, this value is zero, therefore the law provides for the calculation of VAT based on the market value of the object or similar ones (without including VAT).

If the organization accounted for the object at a cost that included paid VAT, the base for calculating the tax is equal to the difference between the identified “commercial” price including VAT and the residual value.

The VAT payer in transactions of this type is the transferring organization, therefore, its responsibilities are to draw up an invoice reflecting the market price of the transferred object.

Accounting for materials received free of charge

Materials (hereinafter referred to as material values, property, inventories, assets) can be supplied to the organization free of charge under a Donation or Donation agreement, as well as as a Contribution to the Company’s property.

Let's consider the procedure for taking into account all the above options, starting with the legal basis for the gratuitous receipt of material assets.

According to Article 423 “Paid and gratuitous agreement” of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a gratuitous agreement is an agreement under which one party undertakes to provide something to the other party without receiving payment or other counter-provision from it.

I. Donation agreement. The gratuitous transfer of property under a Donation Agreement is regulated by Chapter 32 “Donation”. By virtue of Article 572 of the Civil Code of the Russian Federation, under a gift agreement, one party (the donor) transfers or undertakes to transfer the property to the other party (the donee) free of charge.

An agreement for the donation of movable property is made in writing if the donor is a legal entity and the value of the gift exceeds three thousand rubles, and also if the agreement contains a promise of donation in the future, Article 574 of the Civil Code of the Russian Federation.

According to Article 575 of the Civil Code of the Russian Federation, donation is not allowed, with the exception of ordinary gifts, the value of which does not exceed three thousand rubles:

1. on behalf of minors and citizens declared incompetent, their legal representatives;
2. in relations between commercial organizations.

Article 576 of the Civil Code of the Russian Federation restricts a legal entity from the right to donate an item that belongs to it under the right of economic management or operational management, without the consent of its owner; this restriction does not apply to ordinary gifts of small value.

Concluding transactions that do not take into account the terms of Articles 575 and 576 of the Civil Code of the Russian Federation may result in their invalidity.

The consequences of the invalidity of transactions are reflected in Article 167 of the Civil Code of the Russian Federation, in accordance with which, if the transaction is invalid, each party is obliged to return to the other everything received under the transaction, and if it is impossible to return what was received in kind, to reimburse its cost.

Thus, an agreement on the Donation of material assets must be concluded in writing if the donor is a legal entity and the value of the gift is over three thousand rubles or, if there is a condition, to make a donation in the future. Donations are not allowed, except for gifts worth no more than three thousand rubles, on behalf of minors and incapacitated citizens, as well as between commercial organizations. Donation of material assets must be carried out with the consent of their owner.

II. Donation Agreement . In accordance with Article 582 of the Civil Code of the Russian Federation, material assets are supplied to the organization free of charge under the Donation Agreement, subject to the following conditions:

1. the donation is made for general benefit purposes;
2. donations are made to citizens, medical, educational organizations, social service organizations and other similar organizations, charitable and scientific organizations, foundations, museums and other cultural institutions, public and religious organizations, other non-profit organizations in accordance with the law, as well as to the state and other civil society entities the rights specified in Article 124 of the Civil Code of the Russian Federation;
3. separate records are maintained of all transactions involving the use of donated property;
4. property may be used for another purpose only with the consent of the donor.

In order to determine generally beneficial goals, let us turn to Article 2 of the Federal Law of August 11, 1995 N 135-FZ “On Charitable Activities and Charitable Organizations”, according to which, charitable activities are carried out for the purposes of: social support and protection of citizens, including improving the financial situation low-income people, social rehabilitation of the unemployed, disabled people and other persons who, due to their physical or intellectual characteristics or other circumstances, are not able to independently realize their rights and legitimate interests; preparing the population to overcome the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents; promoting the strengthening of peace, friendship and harmony between peoples, the prevention of social, national, religious conflicts, as well as for other purposes given in this article.

In connection with the above, a Donation agreement can be concluded with citizens, with medical, educational and social organizations, with charitable, scientific, cultural, public, religious and other non-profit organizations. Donations may also be made to the state and other civil law entities. Unlike the Donation Agreement, the Donation Agreement must have a generally beneficial purpose.

III. Contribution to the Company's property . Property can be received free of charge in the form of a contribution from a participant in a business company to its property; the contribution can be cash, things, shares (shares) in the authorized (share) capital of other business partnerships and companies, state and municipal bonds, Article 66.1 of the Civil Code of the Russian Federation.

Business companies can be created in the organizational and legal form of a joint stock company or a limited liability company, paragraph 4 of Article 66 of the Civil Code of the Russian Federation.

By virtue of Article 32.2. Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, shareholders, on the basis of an agreement with the company, have the right, in order to finance and maintain the activities of the company, at any time to make gratuitous contributions to the company’s property in cash or other form.

The provisions of the Civil Code of the Russian Federation on the gift agreement do not apply to agreements on the basis of which contributions are made to the property of the company.

The agreement on the basis of which a shareholder makes a contribution to the company’s property must be previously approved by a decision of the board of directors (supervisory board) of the company.

Based on Article 27 of the Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies”, company participants are obliged, if provided for by the company’s charter, by decision of the general meeting of company participants, to make contributions to the company’s property.

Thus, in joint-stock companies, shareholders have the right to transfer materials as a contribution to the company’s property on the basis of an agreement with the company, previously approved by a decision of the board of directors of the joint-stock company. At the same time, participants in a limited liability company may have an obligation to make material assets as a contribution to the property of the company, if it is provided for by the charter and the decision of the general meeting of participants of the company.

Accounting for material assets received free of charge is regulated by the following regulatory documents:

• The accounting regulations “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n, hereinafter referred to as PBU 5/01.
• Accounting Regulations “Income of the Organization” PBU 9/99″, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, hereinafter referred to as PBU 9/99.
• Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, hereinafter referred to as PBU 10/99.
• Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, hereinafter referred to as Pr. MF 119n.
• Chart of accounts for accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n, hereinafter referred to as the Chart of Accounts.

Based on the above legislative acts, we determine a consistent accounting procedure for material assets received free of charge.

1. We accept materials for accounting at actual cost (clause 5 of PBU 5/01; clause 62 of Pr. MF 119n).
2. The actual cost of inventories received by an organization under a gift agreement or free of charge is determined based on their current market value as of the date of acceptance for accounting. The current market value is defined as the amount of money that can be received as a result of the sale of these assets (clause 9 of PBU 5/01; clause 66 of Pr. MF 119n). The market value of assets received free of charge is determined on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset. Data on prices valid on the date of acceptance for accounting are confirmed by documents or by conducting an examination (clause 10.3 of PBU 9\99).
3. In the actual cost of inventories received by the organization free of charge, we also include the actual costs of the organization for the delivery of inventories and bringing them into a condition suitable for use, listed in clause 6 of PBU 5/01 (clause 11 of PBU 5/01) .
4. The actual cost of materials in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation (clause 12 of PBU 5/01).
5. In accounting, materials received free of charge, including under a gift agreement, are classified as Other income (clause 7 of PBU 9\99).
6. We do not include the receipt of material assets as contributions of participants (owners of property) as income (clause 2 of PBU 9/99).
7. In accounting, we recognize other receipts in the form of assets received free of charge - as they are formed (identified) (clause 16 of PBU 9/99). The receipt of material assets under the Donation Agreement is reflected in the debit of account 10 “Materials” and the credit of account 91-1 “Other income”.
8. If the materials are intended for production purposes, then the actual cost of material assets received free of charge is included in expenses for ordinary activities at the time of their use in production (clause 5, , , , 19 PBU 10/99, clause 93 Pr. MF 119n). The write-off of the cost of materials is reflected by entries in the debit of account 20 “Main production” and the credit of account 10 “Materials” (Chart of Accounts).
9. When selling material assets externally, the actual cost of materials sold is included in other expenses (clause 11, PBU 10/99). We write off the cost of materials by debiting account 91-2 “Other expenses” and crediting account 10 “Materials”.

Please pay attention! According to Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting financial and economic activities of organizations and Instructions for its application,” the value of assets received by an organization free of charge is taken into account in account 98 “Deferred Income” subaccount 98-2 “ Free receipts." The credit of account 98 “Deferred income” in correspondence with account 10 “Materials” reflects the market value of assets received free of charge. Amounts of material assets received free of charge, recorded on account 98 “Deferred income”, are written off to the credit of account 91 “Other income and expenses” as material assets are assigned to the accounts for accounting production costs (sales expenses).

Thus, the recognition of income in accounting for material assets received free of charge, according to the Chart of Accounts, occurs as material assets are allocated to the accounts of production costs (selling expenses)), which does not correspond to paragraph 6 of the Accounting Regulations “Organizational Income” PBU 9/99″, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, according to which, Other receipts in the form of assets received free of charge are recognized immediately - as they are formed (identified). In view of the different approaches in two equivalent legislative documents, the organization must decide which of the options for recognizing income on gratuitously received material assets in accounting, it will apply and consolidate it in its accounting policies.

For the purposes of accounting for value added tax, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (work, services), Article 146 of the Tax Code of the Russian Federation. In accordance with paragraph 2 of Article 171 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer when purchasing goods (work, services) are subject to deductions. However, according to clause 19 of the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax,” invoices received for the gratuitous transfer of goods are not recorded in the purchase book ( performance of work, provision of services). Also, due to the clarifications set out in Letter of the Ministry of Finance of Russia dated December 13, 2016 N 03-03-05/74496, the deduction of value added tax allocated in invoices for the gratuitous transfer of goods is not made. Thus, the deduction of value added tax allocated in invoices for the gratuitous receipt of material assets is not made.

For profit taxation, property is considered to be received free of charge if the receipt of this property is not associated with the occurrence of an obligation on the recipient to transfer the property to the transferor, clause 2 of Article 248 of the Tax Code of the Russian Federation.

By virtue of Article 39 of the Tax Code of the Russian Federation, the transfer of ownership of goods, works, services by one person to another person free of charge is recognized as a sale. According to clause 8 of Article 250 of the Tax Code of the Russian Federation, income in the form of property received free of charge is classified as non-operating income.

In accordance with paragraph 1 of Article 248 of the Tax Code of the Russian Federation, non-operating income is determined in the manner established by Article 250 “Non-operating income” of the Tax Code of the Russian Federation, according to which, the assessment of income associated with receiving property free of charge is carried out based on market prices determined taking into account the provisions of the article 105.3 of the Tax Code of the Russian Federation, but not lower than the costs of production (acquisition) of property. Information on prices must be confirmed by the taxpayer - the recipient of the property, documented or by conducting an independent assessment, clause 8 of Article 250 of the Tax Code of the Russian Federation.

In accordance with clause 11 of Article 251 of the Tax Code of the Russian Federation, income in the form of property received by a Russian organization free of charge is not taken into account for profit tax purposes:

from an organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50 percent of the contribution (share) of the transferring organization;

from an organization, if the authorized (share) capital (fund) of the transferring party consists of more than 50 percent of the contribution (share) of the receiving organization and on the day of transfer of property the receiving organization owns by right of ownership the specified contribution (share) in the authorized (share) capital ( fund). Moreover, if the organization transferring the property is a foreign organization, the income specified in this subparagraph is not taken into account when determining the tax base only if the state of permanent location of the transferring organization is not included in the list of states and territories approved by the Ministry of Finance of the Russian Federation in accordance with subparagraph 1 of paragraph 3 of Article 284 of this Code;

from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50 percent of the contribution (share) of this individual.

In this case, the received property is not recognized as income for profit tax purposes only if, within one year from the date of its receipt, the specified property is not transferred to third parties;

Non-operating income, in the form of material assets received free of charge, is recognized in tax accounting on the date the parties sign the act of acceptance and transfer of property in accordance with paragraph 1, paragraph 4 of Article 271 of the Tax Code of the Russian Federation.

By virtue of paragraph 2 of Article 254 “Material costs”, the cost of inventories, in the form of materials received free of charge, intended for transfer to production, is determined as the amount of income taken into account in accordance with paragraph 8 of Article 250, that is, based on market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than the costs of production (acquisition) of property. Information on prices must be confirmed by the taxpayer—the recipient of the property—documentarily or through an independent assessment. The cost of materials received free of charge and intended for sale is determined in the same manner on the basis of paragraphs. 2 p. 1 art. 268 Tax Code of the Russian Federation.

The cost of material assets received free of charge is recognized as part of material expenses on the date of transfer of raw materials and materials into production - in terms of raw materials and supplies attributable to the goods (work, services) produced, clause 2 of Article 272 “Recognition of expenses using the accrual method.” The cost of raw materials and materials sold externally is recognized as part of material costs when they are sold in accordance with paragraph 1 of Article 268, paragraph 2 of paragraph 1 of Article 268, the same opinion is expressed in the Letter of the Ministry of Finance of Russia dated February 26, 2015 N 03-11- 06/2/9874.

According to the letter of the Ministry of Finance of the Russian Federation dated August 30, 2017 N 03-07-08/55630, if property received free of charge is not included in non-operating income in accordance with paragraph 8 of Article 250 of the Code, then its initial cost for corporate income tax purposes is zero .

For organizations using a simplified taxation system , the procedure for taxing income in the form of gratuitously received property is carried out in the same way as for organizations with a general taxation system. When determining the object of taxation, income is taken into account in accordance with the procedure established by paragraphs 1 and 2 of Article 248 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation), that is, property is considered received free of charge if the receipt of this property is not associated with the occurrence of an obligation on the recipient to transfer the property to the transferor person, clause 2, article 248 of the Tax Code of the Russian Federation. Property received free of charge relates to non-operating income, clause 1 of Article 248. Non-operating income is determined in the manner established by Article 250 of the Tax Code of the Russian Federation, clause 1 of Article 248 of the Tax Code of the Russian Federation. According to clause 8 of Article 250 of the Tax Code of the Russian Federation, the assessment of income associated with receiving property free of charge is carried out on the basis of market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than the costs of production (acquisition) of property. Information on prices must be confirmed by the taxpayer—the recipient of the property—documentarily or through an independent assessment.

When determining the object of taxation, the income specified in Article 251 of the Tax Code of the Russian Federation (clause 1.1, clause 1 of Article 346.15 of the Tax Code of the Russian Federation) is not taken into account.

The date of receipt of income when receiving property free of charge is the day of receipt of the property, paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.

According to paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation, material expenses are determined in the manner prescribed for calculating corporate income tax in Article 254 of the Code.

Based on paragraph 2 of paragraph 2 of Article 254 of the Tax Code of the Russian Federation, it follows that the value of property that is not depreciable property received free of charge is determined as the amount of income taken into account by the taxpayer in the manner prescribed by paragraph 8 of Article 250 of the Tax Code of the Russian Federation, that is, based on market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than the costs of production (acquisition) of property, a similar opinion is set out in Letter of the Ministry of Finance of the Russian Federation dated February 26, 2015 N 03-11-06/2/9874.

To determine the procedure for recognizing expenses for material assets received free of charge in the application of the simplified taxation system , let us turn to Article 346.17 of the Tax Code of the Russian Federation. According to paragraphs. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation, material expenses can be taken into account as expenses at the time of debt repayment (after payment). Thus, the cost of materials received free of charge, intended for use in production or other purposes not related to their sale , cannot be recognized as expenses for the purpose of calculating the tax paid in connection with the application of the simplified taxation system, since the organization does not incur expenses for purchase of materials. The same position was stated in the consultation with Yu.V., Deputy Head of the Special Tax Regimes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia. Podporina dated 06/05/2015.

Let's consider the procedure for recognizing in expenses the value of material assets received free of charge, subject to their sale to the party . According to Letter of the Ministry of Finance of the Russian Federation dated 02.26.2015 N 03-11-06/2/9874, taking into account the specifics of determining expenses for the sale of goods and (or) property rights established by Article 268 of the Tax Code of the Russian Federation, and in accordance with paragraph 2 of paragraph 2 of Article 254 of the Tax Code Russian Federation, in the case of the sale of gratuitously received property that is not depreciable property, the organization has the right to reduce the amount of income paid in connection with the application of the simplified taxation system by expenses determined based on the amount of income taken into account in the manner provided for in paragraph 8 of Article 250 of the Code, and namely, income in the form of the value of property received free of charge, determined on the basis of market prices, but not lower than the costs of production (acquisition) taken into account on the date the parties signed the act of acceptance and transfer of property, subject to reflection of their value, determined in accordance with the procedure of paragraph 8 of Article 250 of the Code, in composition of non-operating income.

In the Letter of the Ministry of Finance of Russia dated February 26, 2015 N 03-11-06/2/9874, clarifications are given in favor of the taxpayer, and by virtue of paragraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce income by the price of acquisition (creation) of this property , as well as the amount of expenses specified in paragraph two of paragraph 2 of Article 254 of this Code, when selling other property. But Article 268 of the Tax Code of the Russian Federation is not applied to calculate tax, due to the use of a simplified taxation system, which means the position indicated in the Letter of the Ministry of Finance of the Russian Federation is not unambiguous. In this connection, the organization itself must decide whether it will recognize an expense in the form of the cost of materials received free of charge upon their sale, for tax purposes.

So, the organization classifies material assets received free of charge as non-operating income and takes them into tax accounting in an assessment based on market prices, but not lower than the cost of purchasing materials. Prices must be confirmed by the taxpayer with documents or through an independent assessment. Income is recognized for income tax purposes on the date of the act of acceptance and transfer of property or, on the date of receipt of property, if the organization applies a simplified taxation system. The cost of material expenses for material assets received free of charge is determined in the manner prescribed for determining non-operating income of materials received free of charge, subject to the inclusion of the cost of this property received free of charge in non-operating income.

The cost of material assets received free of charge for the purposes of calculating income tax is recognized as part of material expenses on the date of their transfer to production, or on the date of sale of materials.

The cost of material assets received free of charge for the purpose of calculating tax in connection with the application of the simplified taxation system, provided that they are used in production or for other purposes not related to their sale, cannot be recognized as expenses for the purpose of calculating tax paid in connection with the application of the simplified taxation system. tax systems.

The cost of material assets received free of charge for the purposes of calculating tax in connection with the application of the simplified taxation system, provided they are sold externally, the taxpayer has the right to reduce income by the price of acquisition (creation) of this property, as well as by the amount of expenses specified in paragraph two of paragraph 2 of the article 254 of this Code, when selling other property in accordance with Letter of the Ministry of Finance of the Russian Federation dated February 26, 2015 N 03-11-06/2/9874.

Income in the form of property received free of charge is not taken into account for tax purposes:

from organizations, individuals, if the authorized capital of the receiving party consists of more than 50 percent of the contribution (share) of the transferring party

from the organization, if the authorized capital of the transferring party consists of more than 50 percent of the contribution of the receiving organization

from an individual, if the authorized capital of the receiving party consists of more than 50 percent of the contribution of this individual.

In this case, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the property is not transferred to third parties.

The cost of materials received free of charge, which is not included in non-operating income, is equal to zero for income tax purposes.

TRANSPORTATION AND OTHER COSTS ASSOCIATED WITH THE FREE RECEIPT OF MATERIALS

In accounting, the costs of delivering and bringing inventories to a state in which they are ready for use are included in the actual cost of materials received under a Donation Agreement or free of charge (clause 11 of PBU 5/01).

Let's consider accounting for transportation costs, as well as other expenses associated with the gratuitous receipt of material assets for organizations that apply the general taxation system.

Organizations that have incurred expenses for the acquisition of transport and other works, services related to the gratuitous receipt of materials have the right to reduce the total amount of value added tax by tax deductions presented by suppliers of these services, provided that the purchased materials, works, services will be used for carrying out transactions recognized as objects of taxation (clause 1, clause 2, article 171 of the Tax Code of the Russian Federation). Tax deductions, in this case, are made on the basis of invoices issued by sellers of services after they have been accepted for registration (clause 1 of Article 172 of the Tax Code of the Russian Federation).

For profit tax purposes, based on paragraph 2 of Article 254 of the Tax Code of the Russian Federation, transportation costs and other costs associated with the gratuitous acquisition of inventories are classified as material expenses, provided that the gratuitously received materials are planned to be used in the production of goods ( performance of work, provision of services), paragraph 1, paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

In accordance with paragraph 2 of Article 272 of the Tax Code of the Russian Federation, the date of material expenses is the date of transfer of raw materials and supplies into production.

Organizations that apply a simplified taxation system , transportation costs and other costs associated with the acquisition of inventories free of charge are classified as material costs, paragraph 5 of clause 1 of Article 346.16. These expenses are taken into account in the manner prescribed for calculating corporate income tax, including Article 254 of the Tax Code of the Russian Federation (clause 2 of Article 356.16 of the Tax Code of the Russian Federation). Therefore, in accordance with paragraph 1 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, transport and other costs associated with the gratuitous acquisition of inventories are considered material costs only if the gratuitously received materials are planned to be used in the production of goods (performance of work, provision of services).

Material expenses are recognized in tax accounting at the time of repayment of the debt by writing off funds from the taxpayer's current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment (clause 1 of paragraph 2 of Article 346.17).

The organization has the right to reduce the income received by the amount of value added tax on purchased goods, works and services related to transportation and other costs for the gratuitous receipt of material assets, after their payment, if these costs are subject to inclusion in expenses in accordance with Article 347.17 of the Tax Code of the Russian Federation (clause 8 of clause 1 of article 346.16).

Accounting in the host organization

Just like the transferring party, the receiving party maintains the receipt of gratuitous property in accounting in accordance with the general procedure. The primary documents are similar, or more precisely, they are second copies of the documents listed in the description of the transferor’s accounting.

The initial cost of fixed assets received free of charge is determined as the sum of its market price at the time of receipt and the costs associated with delivery and bringing it into a state ready for use. Accounting entries made when receiving property free of charge look like this:

The apparent simplicity of keeping records of fixed assets accepted and transferred free of charge, in general, ends there. In tax accounting, the gratuitous transfer of property can lead to ambiguous situations when certain provisions of the law are interpreted differently by the taxpayer and the fiscal authorities.

OSNO and UTII

If an organization uses the general system and pays UTII, then the taxation of income in the form of economic benefits from receiving property for free use depends on the activity within which it is used.

You will pay income tax on the economic benefits from the gratuitous use of the received property in activities under the general taxation system. For information on how to pay taxes if property was received directly for carrying out an activity transferred to the payment of UTII, see Is it necessary to pay income tax on economic benefits received from the gratuitous use of property.

If the property was received to carry out an activity transferred to a special regime, it may affect:

• or for the amount of UTII to be transferred to the budget;

• or the right to apply a special regime.

This follows from paragraph 2 of Article 346.26 and paragraphs 2, 3 of Article 346.29 of the Tax Code of the Russian Federation. See above for more details.

Costs for the maintenance and use of property that an organization uses simultaneously in activities subject to UTII and activities for which taxes are paid under the general taxation system must be distributed in proportion to the share of income received from each of these types of activities (clause 9 of Article 274 of the Tax Code RF).

The costs of maintaining property that is used in any one type of activity do not need to be distributed.

The return of property received for free use may affect the calculation of the single tax if it was taken into account when calculating the physical indicator. The return of property will not affect the calculation of taxes within the general taxation system. Since there is no transfer of ownership, the organization does not receive income and does not incur expenses.

Moved objects

When internally moving fixed assets between branches and their structural divisions, not only the initial (replacement) cost is transferred, but also the amount of accumulated depreciation charges, the amount of revaluation and deferred income related to these objects.

Please note that internal movements of fixed assets between structural divisions are not recognized as disposal of an object (clause 82 of the Methodological Instructions).

Data on movements within one structural unit are excluded from the information that forms the consolidated reporting of the enterprise. In the same way, transfers of objects from one group of fixed assets to another are excluded from the consolidated reporting. In this case, the initial cost and accumulated depreciation will be redistributed by accounting entries within account 01 “Fixed Assets” between its subaccounts.

Let us recall what groups of fixed assets can, for example, be registered with an enterprise:

• buildings (except residential);
• homes;
• structures and transmission devices;
• machinery and equipment, computer technology;
• vehicles;
• production and household equipment;
• working, productive and breeding livestock;
• perennial plantings and external improvement objects;
• books, brochures and other publications;
• land plots and environmental management facilities;
• others.