Federal Tax Service of Russia dated June 10, 2020 N BS-4-11/9607
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
THE FEDERAL TAX SERVICE
LETTER dated June 10, 2021 N BS-4-11/9607
Federal Tax Service in connection with the adoption of Federal Law dated 06/08/2020 N 172-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation” in addition to letters of the Federal Tax Service of Russia dated 02/07/2020 N BS-4-11/ [email protected] and dated 05/29/2020 N BS-4-11/ [email protected] sends control ratios 2.11-2.13 of the form for calculating insurance premiums, approved by order of the Federal Tax Service of Russia dated 09/18/2019 N ММВ-7-11/ [email protected] “On approval the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form and about invalidating the order of the Federal Tax Service dated 10.10.2016 N ММВ-7-11/ [email protected] .”
The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation will bring this letter to the territorial tax authorities.
Acting State Advisor of the Russian Federation, 2nd class S.L. BONDARCHUK
Application
| Form KS | |||||
| Source documents | Reference ratio (CR) | in case of failure to comply with the CC | |||
| N p/p | KS | possible violation of the Legislation of the Russian Federation (link) | Formulation of the violation | Actions of the inspector | |
| 1 | 2 | 3 | 4 | 5 | 6 |
| NE | 2.11 by insurance premium payer | If there is sub 1.1 adj. 1 rub. 1 SV according to field value 001 adj. 1 rub. 1 SV = 21 mandatory compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law dated 06/08/2020 N 172-FZ | Art. 431 NK | Non-compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law No. 172-FZ dated 06/08/2020 | Send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, a violation of the legislation on taxes and fees is established, an inspection report is drawn up in accordance with Art. 100 Tax Code of the Russian Federation. |
| NE | 2.12 by insurance premium payer | If there is sub 1.2 adj. 1 rub. 1 SV according to field value 001 adj. 1 rub. 1 SV = 21 mandatory compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law dated 06/08/2020 N 172-FZ | Art. 431 NK | Non-compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law No. 172-FZ dated 06/08/2020 | Send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, a violation of the legislation on taxes and fees is established, an inspection report is drawn up in accordance with Art. 100 Tax Code of the Russian Federation. |
| NE | 2.13 by insurance premium payer | If there is an adj. 2 r. 1 SV by field value 001 = 21 mandatory compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law dated 06/08/2020 N 172-FZ. | Art. 431 NK | Non-compliance with the conditions for the application of reduced insurance premium rates established by Article 3 of Federal Law No. 172-FZ dated 06/08/2020 | Send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, a violation of the legislation on taxes and fees is established, an inspection report is drawn up in accordance with Art. 100 Tax Code of the Russian Federation. |
GLAVBUKH-INFO
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATIONTHE FEDERAL TAX SERVICE
LETTER dated April 22, 2015 N BS-4-11/ [email protected]
In connection with complaints from taxpayers received by the Federal Tax Service regarding decisions of tax authorities of constituent entities of the Russian Federation to refuse to provide a property tax deduction in the maximum amount of 1,000,000 rubles upon the sale of property that has been in common shared ownership for less than three years, having sold a share in the right of ownership under separate purchase and sale agreement, it was established that the tax authorities of the constituent entities of the Russian Federation failed to comply with the clarifications of the Federal Tax Service posted on the official website www.nalog.ru in the section “Clarifications of the Federal Tax Service, mandatory for application by tax authorities.”
According to subparagraph 1 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when determining the size of the tax base in accordance with paragraph 3 of Article 210 of the Code, the taxpayer has the right to receive a property tax deduction when selling property, as well as share(s) in it. In accordance with subparagraph 1 of paragraph 2 of Article 220 of the Code, the property tax deduction provided for by subparagraph 1 of paragraph 1 of Article 220 of the Code is provided in the amount of income received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, gardens houses or land plots or shares (shares) in the specified property that were owned by the taxpayer for less than three years, not exceeding in total 1,000,000 rubles, as well as in the amount of income received in the tax period from the sale of other property (with the exception of securities) , which was owned by the taxpayer for less than three years, not exceeding a total of 250,000 rubles. The Federal Tax Service of Russia in a letter dated July 25, 2013 N ED-4-3/ [email protected] “On the procedure for providing property tax deductions (in addition to the letter of the Federal Tax Service of Russia dated November 2, 2012 N ED-4-3/ [email protected] )” explained that if an apartment, which was in common shared ownership of three people for less than three years, was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share. If each owner of a 1/3 share in the ownership of an apartment sold his share, which was in his ownership under a separate purchase and sale agreement, he has the right to receive a property tax deduction in the amount of 1,000,000 rubles. This clarification was agreed upon with the Ministry of Finance of the Russian Federation by letter dated June 27, 2013 N 03-04-07/24506 and posted on the official website of the Federal Tax Service in the section “Clarifications of the Federal Tax Service, mandatory for application by tax authorities.” For the purpose of a uniform approach to the administration of personal income tax by tax authorities in the constituent entities of the Russian Federation in terms of providing a property tax deduction for the sale of property in common shared ownership, and to exclude complaints from taxpayers, the Federal Tax Service draws attention to the need for strict execution of the letter of the Federal Tax Service dated July 25, 2013 N ED-4-3/ [email protected] , posted on the official website of the Federal Tax Service in the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities.”
Acting State Advisor of the Russian Federation, 2nd class S. L. BONDARCHUK
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Federal Tax Service: Letter No. BS-4-11/ [email protected] dated 04/24/2020
Question: About the deadline for the tax agent to transfer personal income tax payable on non-working days from March 30, 2020 to April 30, 2020, when paying income in the form of wages.
Answer: The Federal Tax Service reviewed the appeal dated March 26, 2020 on the issue of the deadline for tax agents to pay personal income tax (hereinafter referred to as personal income tax) in connection with the spread of the new coronavirus infection (COVID-19) and reports the following.
Decree of the Government of the Russian Federation dated April 2, 2020 N 409 “On measures to ensure sustainable development of the economy” (hereinafter referred to as Decree dated April 2, 2020 N 409) defines support measures for organizations and individual entrepreneurs included as of March 1, 2021 in the unified register of entities small and medium-sized businesses engaged in areas of activity most affected by the worsening situation due to the spread of the new coronavirus infection.
At the same time, Resolution No. 409 dated April 2, 2020 does not provide for an extension of the deadlines for payment by tax agents of amounts of personal income tax (hereinafter referred to as personal income tax) calculated and withheld in the event of payment of income to the taxpayer.
According to paragraph 1 of Article 226 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), Russian organizations from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of Article 226 of the Code are required to calculate, withhold from the taxpayer and pay the amount of personal income tax calculated in in accordance with Article 224 of the Code, taking into account the features provided for in Article 226 of the Code.
In accordance with paragraph 2 of Article 223 of the Code, when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is recognized as the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).
Based on paragraph 4 of Article 226 of the Code, tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer’s income upon their actual payment.
In this regard, on the last day of the month for which the taxpayer was accrued income in the form of wages, the tax agent calculates personal income tax amounts. Before the end of the month, income in the form of wages cannot be considered received by the taxpayer. The tax agent withholds from the taxpayer the amount of personal income tax calculated at the end of the month from income upon actual payment after the end of the month for which the tax amount was calculated.
According to paragraph one of paragraph 6 of Article 226 of the Code, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day following the day the income is paid to the taxpayer.
In accordance with the provisions of paragraphs 6 and 7 of Article 6.1 of the Code, a period defined in days is calculated in working days, if the period is not established in calendar days. In this case, a working day is considered a day that is not recognized in accordance with the legislation of the Russian Federation or an act of the President of the Russian Federation as a weekend, a non-working holiday and (or) a non-working day.
In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the next working day following it is considered a non-working day.
Decrees of the President of the Russian Federation dated March 25, 2020 N 206 “On declaring non-working days in the Russian Federation” and dated April 2, 2020 N 239 “On measures to ensure the sanitary and epidemiological well-being of the population in the Russian Federation in connection with the spread of a new coronavirus infection (COVID- 19)" from 03/30/2020 to 04/03/2020 and from 04/04/2020 to 04/30/2020 inclusive, non-working days are established with retention of wages for employees.
At the same time, paragraph 2 of Decree of the President of the Russian Federation dated March 25, 2020 N 206 and paragraph 4 of Decree of the President of the Russian Federation dated April 2, 2020 N 239 lists organizations to which the provisions of these decrees regarding the establishment of non-working days do not apply.
Such organizations, for example, include continuously operating organizations; medical and pharmacy organizations; organizations providing the population with food and essential goods; carrying out emergency repairs and loading and unloading operations, and others.
In this regard, taking into account the provisions of paragraphs 6 and 7 of Article 6.1 of the Code, the deadline for payment by tax agents (with the exception of organizations listed in paragraph 2 of Decree of the President of the Russian Federation dated March 25, 2020 N 206 and in paragraph 4 of Decree of the President of the Russian Federation dated April 2, 2020 N 239 ) personal income tax amounts calculated and withheld from the taxpayer upon their actual payment, attributable in accordance with paragraph 6 of Article 226 of the Code as of the date from 03/30/2020 to 04/30/2020 inclusive, as well as taking into account holidays and those established by Government Decree dated 07/10/2019 N 875 weekends in 2021, postponed to 05/06/2020.
Valid
state councilor
Russian Federation
2 classes
S.L.BONDARCHUK
24.04.2020
