NPO taxation system. Ano accounting and taxation
Non-profit organizations often choose the ANO form. This legal status designed for certain areas of activity.
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What are the nuances of the Civil Code of the Russian Federation for an autonomous non-profit organization in 2019? Over the past few years, the number of non-profit organizations with the ANO form has increased.
This legal form provides tax relief. But what are the features of an autonomous NPO in 2019?
General points
A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NPOs is to provide public and social services.
NGOs are recognized as trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations.
NPOs are regulated by the civil legislation of the Russian Federation. In particular, one can note the division into various partnerships and autonomous organizations of a non-profit type.
And if there are participants or founders in partnerships, then there are none in ANOs.
Property assets are originally owned autonomous organization. Such societies are financed by voluntary donations and charitable contributions.
Registration of an ANO is associated with some difficulties due to the peculiarities of the legal form.
For official registration, you will need to follow a certain number of actions and meet the established requirements.
What it is
ANO is a unitary association, which:
- does not have a membership;
- formed to provide services in certain areas of activity of a non-commercial nature;
- formed on the basis of property contributions of participants.
The legal nature of ANOs is similar to other types of non-profit organizations. But there are also certain differences.
Among the fundamental features it is worth highlighting the following:
Permitted activity
ANOs are formed to provide services in such areas as:
- education;
- healthcare;
- sport;
- Physical Culture;
- other spheres of public life.
As an example, possible directions:
- autonomous non-profit organization of additional vocational education;
- autonomous non-profit organization of higher education;
- ANO "League of school and yard sports".
The unifying factor of all types of activities allowed for ANOs is the non-commercial nature of the services provided. Any interested person is entitled to use these services.
For 2019, many educational institutions are registered in Russia in the form of ANO additional education, private schools, kindergartens, cultural and sports organizations, medical institutions, etc.
The legislative framework
The status of ANO FZ No. 7 dated 01/12/1996 and is determined, where the definition of an autonomous non-profit organization is given. Article 10 of the Federal Law No. 7 regulates the legal norms for the implementation of the activities of ANOs.
Moreover, in order to carry out commercial activities, an ANO must have property with no smaller size the minimum allowable authorized capital established for an LLC (10,000 rubles).
When an ANO conducts commercial activities, the profits received are not divided between the founders, but are used to ensure the target areas of the organization.
Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by organizations of a non-profit type.
Now commercial organizations have the right to carry out activities of an educational nature on the basis.
The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.
Step by step instructions for registration
The decision to establish an ANO is made by several founders or a single founder. The executive authority at the federal level allows or prohibits the registration of ANOs.
After the decision is made, within three months, you must contact the Ministry of Justice or its territorial office in the region where the ANO is located.
When applying, a package of documents necessary for registration is submitted. The entire registration process takes about four weeks.
Given such a long period, it is necessary to immediately prepare the documents correctly.
The basis for the appeal is the decision of the founder on the formation of ANO or the corresponding protocol drawn up by several founders.
The request for registration is set out in an application of the established form, which is submitted in two copies with mandatory notarization.
In addition, the following documents are required:
- Charter of ANO in triplicate;
- information about the founders in two copies (copies of passports of all founders-individuals and extracts from the founders-legal entities);
- a copy of the passport of the future leader;
- list of selected OKVED;
- information about the actual location of the organization. The confirmation of the location becomes , letter of guarantee, .
In the case of using the name of a citizen, the name of a legal entity, prohibited symbols in the name of the ANO, it will be necessary to confirm the legality of the use.
A foreign person is obliged to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a payment receipt, which is 4,000 rubles.
After submitting documents for registration within two weeks, a specialist of the registration authority contacts the applicant to clarify certain data.
You need to be prepared that the specialist may require adjustments. For example, it may be necessary to change the name, clarify the goals of the activity, amend the Charter, correct errors in the application.
If there is no call from a specialist of the registration authority, you must independently contact the appropriate department of the Ministry of Justice.
The telephone number for contact can be found on the official website of the registrar. The need for adjustment often leads to suspension of registration.
In this case, the receipt of payment of the state duty and notarized documents are not returned. You will have to apply again and again pay for notary services and state duty.
The absence of claims from the specialist allows you to receive ready-made registration documents after 2-3 weeks.
How the Charter works
The activities of ANO are fully regulated by the Charter. The requirements for the main content of the Charter of the ANO are given in Article 123.24 of the Civil Code of the Russian Federation.
In particular, the Charter must include such data as:
- the name of the ANO (the name must contain the phrase “autonomous non-profit organization”);
- location address;
- the subject and goals of the activity;
- the composition of the ANO bodies, the procedure for their formation and the present competence;
- other information provided by law.
The name should reflect the purpose of creation, but at the same time not duplicate the names of other NGOs and be unique.
For example, an autonomous non-profit organization vocational education, ANO "Educational Academy of Business Career", ANO "Institute of Progressive Technologies".
In the Charter of ANO, it is necessary to carefully work out the goals of education, as well as the subject and types of activities.
Careful study requires the structure of the governing bodies and their permissible powers. A separate section of the Charter is devoted to the property of the ANO.
The procedure and conditions for making decisions regarding changes to the Charter, or ANO, are certainly specified in detail.
Important! There are many templates available on the web for preparation. constituent documents for an autonomous non-profit organization.
But it should be borne in mind that such samples may not be relevant. The selected sample must be compared with the current legal regulations, namely with the provisions in the latest edition.
The main provisions of the Charter boil down to the fact that any activity of ANO, including commercial, is aimed solely at achieving the goals for which the organization was created.
What is the taxation
The activities of non-profit organizations are in a special legal field. Features of taxation are determined by the status of the organization's activities.
Video: ANO registration
If the association receives targeted funding in the form of various grants, then a special procedure applies for taxation of income tax.ANO has the right to apply a common or. The peculiarity of the application of the simplified tax system is expressed in the fact that when determining the maximum amount of income that limits the use of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.
The transition to the simplified tax system of an autonomous NPO is carried out on a voluntary basis in accordance with the provisions.
This chapter provides that, under certain types of activities and under certain conditions, organizations are not entitled to apply.
For example, a simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this rule does not apply to autonomous non-profit organizations.
The tax legislation does not contain provisions prohibiting ANOs from applying the simplified taxation system.
The transition to the simplified tax system is carried out on the basis of an application submitted between October 1 and November 30 of the year preceding the year in which the simplified regime began to apply.
A newly created organization may declare its desire to apply the simplified tax system within 5 days from the date of registration and tax registration.
When carrying out entrepreneurship, an organization is obliged to form a tax base according to the general procedure. The object for taxation is the proceeds from the sale of goods (services, works).
"Input" VAT paid on the acquisition of property values for entrepreneurial activity may be deductible if:
- goods are registered on the basis of primary documentation;
- the purchase of goods is connected with the implementation of transactions subject to VAT;
- present well-formed .
Basic principles of work
If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:
Liquidation procedure
The need to liquidate an autonomous non-profit organization may be the result of a voluntary decision of the founders or a requirement of the Ministry of Justice.
IN last case the reason is the lack of activities declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the FIU, the FSS.
The order of liquidation will be as follows:
- Adoption of a decision on liquidation by the founders or other authorized body.
- Appointment of the liquidation commission.
- Establishing the order and terms of liquidation.
- Placement of announcements about NGOs in the media.
- Compilation.
- Payment of taxes.
- Repayment of other debts.
- Settlements with creditors.
- Preparation of the final balance sheet.
Forced liquidation of an ANO is carried out on the basis of a court decision. Moreover, the participation of the founders of the organization is not required.
The liquidation procedure is carried out by authorized state bodies in accordance with the general procedure established for organizations.
Important! The property of the ANO remaining after the repayment of all debts is not divided between the founders, but is directed to the purposes for which the organization was created.
The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of conducting his activities. To date, there is a fairly wide system of taxes. Mandatory payments are intended both for the activity itself, which is carried out by economic entities, and for the objects used in the conduct of such business.
In most cases, we are used to talking about the taxes of individual entrepreneurs and organizations that run their business for profit, that is, commercial entities. But, it should be noted that in addition to such enterprises, there are organizations for which profit is absolutely not the main motive for doing business. Such entities are called public, that is, non-commercial forms of doing business.
What taxes do such organizations pay and are there any simplifications or restrictions for them due to the specifics of their business? This is the subject of our article.
Non-commercial forms of activity
Today, there are quite a few organizations that deal with social activities while creating non-profit organizations. Such companies secure the right of every citizen to associate for public purposes. They function on special provisions and have a special procedure for registration and liquidation of the form of doing business.
The laws provide for a fairly wide list of organizational forms, the registration of which is intended specifically for non-profit organizations (for example: a foundation, a public organization, a religious association, etc.).
It is important to note that the absence of a goal of earning does not mean that there is no profit in such business entities. Organizations of a public type may have a profitable part. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed to achieve the goals of the companies. Speaking of attracting Money, then most often it comes as contributions from members of such associations.
Taxation of organizations
As already mentioned, non-profit activities are subject to taxation. At the same time, all financial statements of such an organization are kept in accordance with the general rules intended for profit-oriented companies.
Organizations of a public type are required to keep records in which all income and expenses of such an enterprise will be indicated. Such actions are necessary in order to prepare correct tax reports. At the same time, it is recommended to have separate accounts for operations related to profit and expenses.
Taxes are imposed on the entrepreneurial activity of a public company, which is intended to ensure the functioning of the enterprise and achieve the goals stipulated by the statutory documents. This item is added to the tax on profits that are not related to entrepreneurial activity. Absolutely all income of a commercial organization is subject to taxation.
Organization taxation system
First of all, let's determine what kind of taxes public-type organizations pay. When registering any form of business, the founder has the right to choose a simplified tax system, or pay mandatory contributions on a general basis. Quite often the question arises about simplified taxation, because such a system is the most popular today. Taxation of non-profit organizations can be carried out on a simplified basis. To date, there are two forms of paying taxes when using such a system:
- "Income";
- "Revenues - expenses".
The main difference between these types is the interest rate. So, for the type of "income" it is 6%, and for "income - expenses" - 15%. It is quite important to understand what economic component is subject to such rates. For the first type, the tax is calculated solely on profits. The second option is characterized by the fact that interest is calculated from the difference between profit and funds spent.
In order to better understand the system of such a calculation, we propose to consider the effect of types of simplified tax on an example. Public organization "AAA" for the tax period had a profit in the amount of 485,000 rubles. At the same time, the funds spent to achieve the goals amounted to 415,000 rubles.
Let's calculate first according to the "Income" system. To do this, simply multiply the organization's profit by the interest rate:
485,000 rubles * 6% = 29,100 rubles.
Now let's find out the taxation by the form "Income - Expenses". In this case, we need to subtract expenses from profit, and multiply the result by the interest rate:
(485,000 rubles - 415,000 rubles) * 15% = 10,500 rubles.
IN this case it is obvious which system is more profitable to use. But, it is worth noting that such a selection is quite individual and directly depends on the activities of the organization. Not always what works for one person will work for another. Therefore, before choosing the type of simplified taxation, make these elementary calculations. Such actions will make the organization's activities more economical.
Features of taxation of non-profit organizations under the simplified system
It is quite important to get acquainted with the main nuances before choosing a simplified taxation. First of all, there are two ways to apply simplified taxes:
- filing an application for registration;
- changing the taxation system used by the organization to a simplified one.
The first option is carried out by submitting a special application for the use of a simplified tax at the initial application of the organization to tax authority to grant taxpayer status.
The second method is used when an organization uses a different type of taxation, but due to certain circumstances wants to change it to a simplified form. In such a situation, the main thing to remember is that the transition is possible only from the next calendar year. To implement it, you must submit a special application to the tax service before the end of the current year.
In addition, for those organizations that use the simplified taxation system, there are a number of restrictions. These include:
- number of hired work force cannot exceed 100 people;
- the annual income of the organization cannot be more than 45,000,000 rubles;
- property belonging to the organization cannot be valued at an amount that does not exceed 100,000,000 rubles.
In addition, for organizations of this type mandatory payments provides for the fact that the organization cannot use the simplified tax in the case when another legal entity becomes the owner of the capital and its part is more than a quarter. This rule does not apply to non-profit organizations. In this case, it is absolutely unimportant which part of the capital belongs to whom.
Taxation of a non-profit organization under the general system
There are a number of general taxes that public organizations are required to pay. These include value added tax, income tax.
Value Added Tax. Regardless of whether the organization conducts entrepreneurial activities or not, it is obliged to pay VAT. But there is an exception, for example, the organization received a profit for the sale of services (for example, educational), then with this money it purchased the funds necessary to achieve the goals. The amount paid for such a purchase will not be taxed. Such activities were focused on achieving goals and had an educational character. For such operations, the organization must maintain special separate books of income and expenses. Only in this case, it is possible to exclude taxation on such transactions.
But, in cases where such profit was obtained commercially, the amounts from such operations are subject to taxation. In this case, reporting must be carried out according to the usual system - to have a special book that displays all income and expenditure parts.
Every year, the organization must provide the tax authority with a special declaration; it is filled in in accordance with the data that are available in the accounting books for income and expenses. At the same time, it is worth noting that special attention should be redistributed to the seventh section. It is necessary to fill it out only if the non-profit organization conducted operations of the following type:
- activities that, according to state legislation, are generally not subject to value added tax;
- transactions in relation to vows, which, according to the Law, are not subject to VAT;
- if the organization conducts activities, the results of which are realized outside the territory of Russia;
- if the period of production of goods or their delivery exceeds six months.
The remaining sections are filled in by all organizations, regardless of the activity and its nature. Declaration - document state sample. You can get acquainted with it at any department of the Tax Service, on the official website, or you can download it from us (sample):
There are certain rules for filling out such a document. So, if you enter information manually, and not using a computer, then use block letters in a capital font. In no case do not go beyond the limits intended in the declaration. It is best to use black ink.
income tax. Organizations of a commercial type pay tax on their income. In order to determine the amount of such tax, the company is required to keep special books of income and expenditure. They display absolutely all financial transactions that are related to the organization.
The peculiarity is that income tax is not calculated from the income that was received for the intended use of the organization. If such income is used to pay salaries for employees of the organization, then their amounts are subject to taxation on the basis of social tax, which is also applied to other types of organizations. This tax is calculated for each employee separately.
An annual declaration must be submitted to the tax authority. Download it from us (sample):
Taxation of an autonomous non-profit organization
First of all, it is necessary to indicate which organizations are usually called autonomous. These include companies based on voluntary principles to achieve goals in the field of culture, health, science, law, physical education, etc. Such an organization is created by both legal entities and individuals. The share of one of them in the capital of the company is more than a quarter of the total amount. Each of the founders irrevocably transfers the property to the ownership of an autonomous organization of a public type. At the same time, the founders are not responsible for the losses of the organization, and the organization is not liable for the obligations of the founders.
One of the most frequently asked questions is the possibility of applying simplified tax and taxation on imputed income to such organizations. Both of these systems are eligible to be used for an autonomous public company.
The simplified system was discussed above. We will show the calculation of UTII. To calculate it, there is a special formula:
UTII \u003d B * P * K * KK * 15%.
- B - the basic profitability of the organization income, which is established by the state for each individual type of activity.
- P - a physical indicator, which is a number intended for each individual type of work, depending on the number of employees, working area, etc.
- KD is the deflation coefficient, which is set by the state annually, taking into account certain indicators. So, in 2015 it is 1.798.
- KK is a correction factor provided by local authorities. It is set depending on the characteristics of the region.
Non-profit organizations, as their name implies, are not created for profit. Here are their main activities: social, charitable, cultural, educational, scientific.
NPOs (except for associations, unions, SROs and trade unions), of course, have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main goals of the organization.
In this regard, there are a lot of features in the taxation of non-profit organizations. Let's talk about the taxes of a non-profit organization.
When does the obligation to pay income tax arise?
The most important thing when calculating income tax is to accurately classify the income that goes to the company. Indeed, according to the rules, non-profit organizations must pay tax only on profits received from entrepreneurial activities.
If the receipts are provided for by the charter, there is no obligation to transfer tax from them. But even here, income must comply with Article 251 of the Tax Code of the Russian Federation.
So, for example, targeted funding (grants, investments) and targeted income (donations, entrance and membership fees) will not be taxed if they meet the following requirements:
Received free of charge;
Used on time for the intended purpose;
Spent on the conduct of statutory activities or the maintenance of NCOs.
And the last important condition: an organization that receives targeted funds is obliged to keep separate records of income and expenses from entrepreneurial activities (if any) and from statutory ones. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. After all, if the funds are simultaneously used for targeted and non-targeted purposes, the company has the right to pay tax only on the part involved in entrepreneurial activities.
In which case the income of NCOs will be taxed, and in which not, it can be said only with a detailed analysis of each of the funding. After all, everything here depends not only on the specific type of targeted income. But also from the organizational and legal form of a non-profit organization.
For example, associations and unions have no right to do business. All receipts must be related to their statutory activities. And not all non-profit organizations can receive donations. With voluntary contributions, say, consumer cooperatives will have to pay income tax.
In general, the income of NPOs from the production and sale of goods or works should be determined in the same way as for commercial companies. But there are also some peculiarities. Let's analyze the case when a company sells a fixed asset purchased at the expense of targeted funds (or received as targeted income).
Example
What taxes a non-profit organization needs to pay when selling a fixed asset purchased with targeted fundsThe Vera Foundation received a donation from CJSC Stroymash for the purchase of a computer worth 47,200 rubles. The accountant set a deadline beneficial use- 24 months. But a year after the operation, the fund decided to sell the computer for 35,400 rubles. (including VAT - 5400 rubles).
In this case, the income tax will be 15,440 rubles. ((35,400 rubles - 5,400 rubles + 47,200 rubles) × 20%).
The Vera Foundation will also pay VAT - 5400 rubles.
As you can see, a non-profit organization needs to pay income tax on income from the sale and the entire cost of the fixed asset. Because the funds received for the purchase of the computer were misused. After all, by the time of the sale, the useful life of the object has not expired. This means that the property sold as a whole did not work for its intended purpose. For the same reason, the accountant charged VAT. If you calculate income tax only on the sale and residual value of the property, this may cause a dispute with the tax authorities.
Now let's turn to non-operating income, which non-profit organizations often face. Here we will talk about property that was received free of charge, but has nothing to do with the target.
The cost of such objects in tax accounting is recognized based on market prices. They can be validated either by the recipient or by an independent appraiser.
Pay special attention to this moment. Throughout their activities, NGOs use office equipment or furniture free of charge. As a rule, they belong to the founders or employees of the organization. So, if the transfer of property is not formalized as a donation or the organization does not pay rent for use under the contract, then the property is considered to be received free of charge. He will have to pay income tax. This is established by paragraph 8 of Article 250 of the Tax Code of the Russian Federation.
But if someone provided a non-profit organization with a service or performed work on a gratuitous basis, then you do not need to pay tax on this. This is stated in subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.
Let's say a few words about the interest received on bank accounts. Typically, the bank charges interest on the amount that is stored in the current account. If so, then the NPO should take into account the received increase as part of non-operating income. After all, this is required by paragraph 6 of Article 250 of the Tax Code of the Russian Federation.
Moreover, this rule will have to be followed regardless of whether the money is intended for targeted use or commercial.
Of course, the NPO retains the right to reduce taxable income on expenses. In which cases this can be done, and in which not, it is detailed in the table.
Table.
Which expenses are included in the income base and which are not?
NPO conducts only statutory activities NPO conducts statutory and entrepreneurial activities Negative exchange differences - Compulsory Contributions or contributions paid by NCOs - Material costs - Labor costs - Labor costs incurred from business income + Paid penalties - Banking expenses - Financial assistance to employees - Communal payments - Depreciation deductions for fixed assets acquired from business income and used in commercial activities + Rent - The amount of accrued depreciation for fixed assets purchased with targeted funds - Penalties transferred to the budget - By the way, non-profit organizations, along with other companies, have the right to create a reserve for future expenses. It will make it possible to evenly take into account income and expenses when determining the base for income tax. NCOs have had such an opportunity only since last year, when legislators supplemented the Tax Code of the Russian Federation with Article 267.3.
VAT payment
As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in entrepreneurial activities. From targeted revenues that are not related to payment for goods or works, services sold and used for their intended purpose, VAT does not need to be calculated.
In addition, if a non-profit organization received non-operating income from these funds, VAT will not need to be transferred.
Is a non-profit organization eligible for VAT deduction? It has, but only if the goods or works are acquired through commercial activities and are strictly used in business. VAT paid to suppliers when acquiring goods, property or works at the expense of targeted funds is not accepted for deduction.
And the amount of NPO input tax is included in the cost of goods, property or work. This is indicated by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
QUESTION - We are renting a room. In it we conduct both the main and entrepreneurial activities. Accounting for rental costs separately is unrealistic. Can input VAT be deducted?
No you can not. The procedure for dividing the tax is not provided for by the Tax Code. And the organization does not have the right to calculate the proportion based on revenue. After all, NCOs do not have the concept of “shipped goods (works, services)” within the framework of their statutory activities.
Non-profit organizations are eligible for VAT exemptions. All cases are listed in article 149 of the Tax Code of the Russian Federation. For example, gratuitous transfer of property rights in the framework of charitable activities is exempt from taxation. This is stated in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the implementation of services related to the social protection of the population (subclause 14.1, clause 2, article 149 of the Code).
And all the same, if NPOs apply benefits, they must issue invoices, but without the allocated tax amount. Otherwise, the organization should transfer the specified tax to the budget.
By the way, non-profit organizations with small sales turnover for entrepreneurial activities are completely exempt from VAT. The main thing is that the amount of revenue for the previous three months in a row does not exceed 2 million rubles. excluding VAT. This is directly stated in paragraph 1 of Article 145 of the Tax Code of the Russian Federation. Revenue includes all income in cash and in kind, which are associated with settlements for payment for goods or work sold. With the exception of earmarked receipts, they are not recognized as revenue.
But even if an NPO enjoys benefits or is completely exempt from paying VAT, it will still need to issue invoices to buyers for the cost of goods and work sold. And submit a VAT return in the general manner.
Payment of property tax on objects that the NPO uses in commercial activities
No one exempted non-profit organizations from property tax either. But still, legislators from time to time expand the list of objects that are not subject to this tax. So, for example, the Federal Law of November 29, 2012 No. 202-FZ updated paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Monuments of history, culture and ships registered in the Russian International Register of Ships were added to the privileged objects.
For some NPOs, property tax benefits are established regional authorities. Several indulgences are provided for in Article 381 of the Tax Code of the Russian Federation. For example, for religious enterprises (clause 2 of article 381 of the Tax Code of the Russian Federation) or organizations of the disabled (clause 3 of article 381 of the Tax Code of the Russian Federation). But remember: the exemption is granted in relation to property that is used in statutory activities.
What if, along with the statutory organization, conducts entrepreneurial activities? And at the same time uses privileged property for commercial purposes. Then the privilege can be applied only to that part of the property that is used in the statutory activities. To do this, the cost of objects can be distributed:
in proportion to the area they occupy;
Based specific gravity funding in total amount income.
We recommend using the first method, because it allows you not to recalculate the proportion for the distribution of the OS cost several times. But whichever option you choose, fix it in your accounting policy.
QUESTION - In June we bought a fixed asset, which is exempt from property tax. We will only register in July. How to determine its average annual cost?
To calculate the average annual value of such property, you need to add the residual value of the object on the 1st day of each month of the tax period and on January 1 of the next year. Then divide the amount received by 13 - the number of months in the calendar year, increased by one. This was stated by the Ministry of Finance of Russia in a letter dated December 30, 2004 No. 03-06-01-02 / 26. Perhaps the inspectors from your IFTS will point out that the cost of the object should have been divided by 7 (6 months + 1). However, their position is wrong. You can safely use the above methodology, since it is supported by the Ministry of Finance.
And further. Do not forget that NPOs also do not pay tax on movable property registered as fixed assets from January 1, 2013. Such a rule is spelled out in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.
In practice, non-profit organizations often encounter questions on the taxation of their activities. For example, does an autonomous non-profit organization have the right to apply the simplified tax system and provide paid educational services in the field of advanced training for managers and specialists of enterprises and organizations and not include income from the provision of paid educational services into the tax base.
Note that an autonomous non-profit organization has the right to apply a simplified taxation system. The transition of an organization to a simplified taxation system (STS) is carried out by organizations voluntarily in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation. Paragraphs 2.1 and 3 of Art. 346.12 of the Tax Code of the Russian Federation establishes a list of activities and other conditions under which taxpayers are not entitled to apply the simplified tax system.
So, for example, in accordance with paragraphs. 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation is not entitled to apply the simplified tax system to organizations in which the share of participation of other organizations is more than 25%. However, this restriction does not apply to non-profit organizations, to which, in accordance with paragraph 3 of Art. 2 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations" also applies to autonomous non-profit organizations (see also Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 12, 2004 No. 3114/04, letter of the Federal Tax Service of Russia of December 28, 2004 No. 22-0 -10/1986@).
The tax legislation does not contain provisions prohibiting autonomous non-profit organizations from applying the simplified taxation system. Therefore, subject to those listed in paragraphs. 2.1 and 3 Art. 346.12 of the Tax Code of the Russian Federation conditions, an autonomous non-profit organization has the right to switch to a simplified taxation system in the manner prescribed by Art. 346.13 of the Tax Code of the Russian Federation.
In accordance with paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, in order to switch to a simplified taxation system, it is enough for an organization in the period from October 1 to November 30 of the year preceding the year from which it intends to switch to the simplified tax system, to submit a corresponding application to the tax authority at its location, the form of which is approved by order of the Federal Tax Service of Russia No. ММВ-7-3/182@ dated April 13, 2010.
A newly created organization has the right to apply for the transition to the simplified tax system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority (clause 2 of article 346.13 of the Tax Code of the Russian Federation, see also the letter of the Ministry of Finance of Russia dated 19.05. 2009 No. 03-11-06/2/92). Such an application can be submitted simultaneously with the ones required for state registration legal entity. In this case, the OGRN and TIN / KPP are not indicated in the application for the transition to the simplified tax system (letter of the Ministry of Taxes of Russia dated May 27, 2004 No. 09-0-10 / 2190).
With regard to the provision of paid educational services in the field of advanced training of management personnel, and the possibility of not including income from the provision of paid educational services in the tax base, the authors note that d income received by an autonomous non-profit organization from the sale of paid educational services directed to the educational process shall be included in income when calculating the tax paid in connection with the application of the simplified tax system.
According to paragraph 1 of Art. 46 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" (hereinafter referred to as the Law on Education), a non-state educational institution has the right to charge students for educational services, including for training within federal state educational standards or federal government requirements. At the same time, paid educational activities of an educational institution are not considered as entrepreneurial if the income received from it is fully used to reimburse the costs of providing the educational process (including wages), its development and improvement in this educational institution (paragraph 2 of Art. 46 of the Law on Education).
In accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, when applying the simplified tax system, taxpayers must include in the composition of income taken into account when determining the tax base, income from sales and non-operating income. These incomes are determined on the basis of the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation, respectively. Income under Art. 251 of the Tax Code of the Russian Federation, are not included in income.
According to the provisions of Art. 249 of the Tax Code of the Russian Federation, income for the purposes of taxation of profits includes, in particular, income from the sale of goods, works, services, which is recognized as proceeds from the sale of goods, works, services.
The sale of goods, works or services in accordance with Art. 39 of the Tax Code of the Russian Federation, respectively, the transfer on a reimbursable basis of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person for a fee is recognized.
The list of transactions that for tax purposes are not recognized as the sale of goods, works or services, established by paragraph 3 of Art. 39 of the Tax Code of the Russian Federation does not include operations for the provision of paid educational services.
In addition, an exhaustive list of income that is not taken into account for the purpose of taxation of profits from non-profit organizations, provided for in Art. 251 of the Tax Code of the Russian Federation does not contain such a type of income as income from the provision of paid services.
Thus, the income received by a non-state educational institution from the sale of paid educational services is recognized in accordance with Art. 249 of the Tax Code of the Russian Federation as income from sales and is subject to inclusion in income when calculating the tax paid in connection with the application of the simplified tax system.
A similar position (in relation to organizations paying income tax) is given in the letters of the Ministry of Finance of Russia dated 06.24.2010 No. 03-03-06 / 4/63, dated 10.19.2006 No. 03-03-04 / 1/701, Moscow dated September 13, 2006 No. 20-12/81131.
Specialists of the financial and tax departments explain that funds received by taxpayers for the provision of paid services, including non-state educational institutions, allocated to ensure the educational process, are income from sales and are taken into account when determining the tax base for corporate income tax in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Consequently, organizations applying the simplified tax system should include income from the provision of paid educational services in the tax base.
If a non-profit organization is engaged in commercial activities, consider how VAT is deductible on commercial and non-commercial activities how to allocate VAT for indirect and direct costs and whether section 7 must be completed in the VAT return.
According to Art. 143 of the Tax Code of the Russian Federation, non-profit organizations (hereinafter referred to as NPOs) are VAT payers.
Therefore, regardless of whether an NPO carries out entrepreneurial activity or not, it has all the rights and obligations of VAT payers in accordance with the procedure provided for by Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation.
When acquiring goods (works, services) at the expense of targeted funds and intended for use in the implementation of non-commercial (statutory) activities not related to the receipt of proceeds from the sale of goods (works, services), VAT paid to suppliers is not deductible. The amounts of "input" VAT in this case should be included in the cost of such goods (works, services) on the basis of paragraphs. 1 p. 2 art. 170 of the Tax Code of the Russian Federation. The invoice is not entered in the purchase book, but is recorded in the journal of received invoices.
However, for entrepreneurial activities, NPOs must form the tax base for VAT in accordance with the generally established procedure. The object of taxation will be the proceeds from the sale of goods (works, services). "Input" VAT paid on the purchase of goods, property, works and services that will be used in business activities can be deducted when the requirements established by Art. 171 and 172 of the Tax Code of the Russian Federation, namely:
- goods are registered on the basis of relevant primary documents;
- goods purchased for use in transactions subject to VAT;
- have a valid invoice.
We also note that the Tax Code of the Russian Federation does not contain a condition that the right to a deduction is made dependent on the source of funds transferred to the supplier (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.09.2007 No. 3266/07).
Thus, in our opinion, NCOs have the right to deduct VAT on those goods (works, services) acquired at the expense of targeted proceeds from the founder, but to be used in commercial activities (letter of the Ministry of Finance of Russia dated December 28, 2006 No. 03-03- 04/4/194).
The procedure for maintaining separate accounting
In the event that the purchased goods (works, services) will be used in both taxable and non-taxable transactions, NCOs are required to keep separate records of these expenses and VAT on them (letter of the Federal Tax Service of Russia for Moscow dated 09.02.2007 No. 19- 11/12142).
The procedure for maintaining separate accounting must be fixed in the accounting policy of the organization for tax purposes (letter of the Federal Tax Service of Russia for Moscow dated October 20, 2004 No. 24-11 / 68949).
We immediately draw your attention to the fact that in the event that it is possible to establish the fact of the direct use of goods (works, services) in the performance of non-taxable or taxable transactions, the accounting of input VAT amounts is carried out in accordance with either the second paragraph or the third paragraph of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, namely:
- is taken into account in the cost of such goods (works, services), property rights in accordance with paragraph 2 of Art. 170 of the Tax Code of the Russian Federation - for goods (works, services) used to carry out transactions that are not subject to VAT;
- deductible in accordance with Art. 172 of the Tax Code of the Russian Federation - for goods (works, services) used to carry out transactions subject to VAT.
If the purchased goods (works, services) are used in activities both taxable and exempt from VAT, then in this case these costs are characterized by the fact that they cannot be taken into account by any method as part of the costs for a certain type of activity and can be accurately distributed (respectively, input VAT) between taxable and VAT-exempt transactions. In other words, it is initially impossible to calculate in what amount the "input" VAT can be claimed for deduction, and in what amount it is taken into account in the cost of goods (works, services), including fixed assets and intangible assets. As a rule, the main difficulties in this case arise when it is necessary to allocate VAT on goods (works, services) that are part of general business expenses, such as the purchase of stationery, services necessary for the functioning of the organization as a whole (services for servicing reference and legal systems, rent, etc.).
In this case, in accordance with the provisions of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the distribution of VAT should be carried out by calculating the proportion based on determining the share of the cost of shipped goods (works, services), the sale of which is subject to taxation (exempted from taxation) in the total cost of goods (works, services) shipped during the tax period.
In other words, the specified proportion is determined on the basis of all income that is proceeds from the sale of goods (works, services), both subject to VAT and not subject to this tax.
At the same time, it does not matter on which accounting accounts these incomes are reflected (on account 90 "Sales" or on account 91 "Other income and expenses") (letter of the Ministry of Finance of Russia dated 10.03.2005 No. 03-06-01-04 / 133 ). In addition, when calculating this proportion, it also does not matter on what basis the transfer of ownership (results of work) took place (on a paid or free basis).
To determine the proportion, the data of the current tax period are taken (letters of the Ministry of Finance of Russia dated June 26, 2008 No. 03-07-11 / 237, dated June 20, 2008 No. 03-07-11 / 232, Federal Tax Service of the Russian Federation dated June 24, 2008 No. ШС-6-3 /450@). In accordance with Art. 163 of the Tax Code of the Russian Federation, the tax period for the purposes of calculating VAT is a quarter. Therefore, the determination of the proportion for calculating VAT amounts should be made based on the results of the current quarter. This position was expressed by the tax authority and agreed with the Ministry of Finance of Russia (letter of the Federal Tax Service of Russia dated July 1, 2008 No. 3-1-11 / 150).
To ensure comparability of indicators when determining the indicated proportion, the cost of goods shipped during the tax period, transactions for the sale of which are subject to taxation, should be taken into account without VAT (letter of the Ministry of Finance of Russia dated 18.08.2009 No. 03-07-11 / 208).
Note that universal way The Tax Code of the Russian Federation does not contain separate accounting, therefore, the organization needs to independently develop and reflect in its accounting policy its own method of accounting for incoming VAT.
For example, separate sub-accounts can be opened for account 19 "VAT on acquired values":
- 19-1 "VAT on VATable transactions";
- 19-2 "VAT on VAT-exempt transactions";
- 19-3 "VAT on taxable and non-taxable transactions".
The amounts recorded on sub-account 19-3 "VAT on taxable and non-taxable transactions" at the end of the quarter are subject to distribution based on the calculated proportion of the share of the cost of shipped goods (works, services), the sale of which is subject to taxation (exempted from taxation) in the total cost goods (works, services) shipped during the tax period.
Filling out a tax return
In accordance with the order of filling tax return for VAT, approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure), Section 7 is included in the tax return only when the taxpayer performs the relevant operations. At the same time, operations that are subject to inclusion in Section 7 are contained in its very name, as well as in clause 44.3 of the Procedure.
The list of codes and names of operations to be reflected in the declaration is contained in Appendix 1 to the Procedure.
Thus, Section 7 is subject to completion if the organization carries out the following operations:
- transactions that are not subject to taxation (exempted from taxation) on the basis of Art. 149 of the Tax Code of the Russian Federation;
- transactions that are not recognized as an object of taxation in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation;
- operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory Russian Federation in accordance with Article.Article. 147-148 of the Tax Code of the Russian Federation;
- amounts of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, provision of services), the duration of the production cycle of which is more than six months, according to the list approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468 "On approval of lists of goods (works, services) , the duration of the production cycle of manufacturing (performance, rendering) of which is more than 6 months"
If a non-profit organization does not carry out any of the activities listed in the above articles, Section 7 is not required to be completed and is not included in the tax return.
Bibliography
- Tax code of the Russian Federation (part two).
- Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations".
- Decree of the Government of the Russian Federation of July 28, 2006 No. 468 "On approval of the lists of goods (works, services), the duration of the production cycle of manufacture (performance, provision) of which is more than 6 months."
- Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.
- Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education".
E. Titova,
O. Monaco,
V. Pimenov,
M. Billion,
A. Alexandrov,
Experts of the Legal Consulting Service GARANT
