Income and expenses under assignment agreements should be taken into account separately from income and expenses on other types of activities (clause 2 of Article 274 of the Tax Code of the Russian Federation).
Proceeds from the assignment of rights are income from the sale of property rights (clause 1 of Article 249 of the Tax Code of the Russian Federation). Costs associated with the assignment are included in costs associated with production and sales (clause 1, clause 1, article 253 of the Tax Code of the Russian Federation). If losses arise during the assignment, they should be taken into account in a special manner - on the basis of Article 279 of the Tax Code.
The tax accounting procedure for assignment depends on who made the assignment - the original creditor or the new one.
Accounting for losses upon assignment of the right of claim by the original creditor
The negative difference between the income from the sale of the right of claim and the cost of the goods (work, services) sold is a loss to the original creditor (clauses 1, 2 of Article 279 of the Tax Code of the Russian Federation).
If the assignment is made before the due date for payment under the main agreement, then when accounting for the loss, the original creditor must be guided by paragraph 1 of Article 279 of the Tax Code. According to it, until December 31, 2014, a loss that reduces taxable profit in this case cannot exceed the amount of interest that the taxpayer would have paid by borrowing an amount equal to the proceeds from the assignment of the claim. These percentages should be calculated according to the rules of Article 269 of the Tax Code for the period from the date of assignment of the right to the date of payment established by the main agreement.
The new version of paragraph 1 of Article 279 of the Tax Code, which comes into force on January 1, 2015, offers the taxpayer two options for calculating the loss from assignment taken into account for tax purposes:
- based on the maximum interest rate established for the corresponding type of currency by paragraph 1.2 of Article 269 of the Tax Code for a debt obligation equal to income from the assignment of the right of claim, for the period from the date of assignment to the date of payment under the sales agreement;
- based on the interest rate confirmed in accordance with the methods established by Section V.1 of the Tax Code for such debt obligation. Specific methods are enshrined in Article 105.7 of the Tax Code.
Your choice must be documented in your accounting policies.
Read about the rules for accounting for interest on debt obligations in the BErator PRIMERAO “Aktiv” shipped Vympel LLC on April 10 goods worth 118,000 rubles, including VAT 18,000 rubles. The deadline for payment for goods under the contract is April 30. On April 15, Aktiv JSC assigned the right to claim the debt to Passive LLC for 99,000 rubles. The loss of Aktiv JSC amounted to: RUB 118,000. – 99,000 rub. = 19,000 rubles. Let us assume that the refinancing rate in the period under review was 8%. The period for which the amount of interest that JSC Aktiv would pay if it borrowed 99,000 rubles should be calculated is 16 calendar days (from 15 to 30 April).Until December 31, 2014: The maximum amount of interest on debt obligations in rubles should be calculated based on a rate equal to 14.4% per annum: 8% × 1.8 = 14.4% Calculate the amount of interest: (99,000 rubles × 14.4% / 365 days) × 16 days = 580 rubles. A loss in this amount can be taken into account when taxing profits. A loss that cannot be taken into account will be: 19,000 rubles. – 580 rub. = 18,420 rubles. From January 1, 2015: JSC Aktiv established in its accounting policy that it will determine the loss from the assignment based on the maximum interest rate established for the corresponding type of currency, clause 1.2 of Art. 269 of the Tax Code of the Russian Federation. For 2015, it will be: 8 × 180% = 14.4% Further calculations will be similar to those given for an agreement concluded before December 31, 2014. The procedure for accounting for losses upon assignment after the due date for payment under the main agreement is established by paragraph 2 of Article 279 of the Tax Code. In this case, the loss can be taken into account in non-operating expenses in full. Until December 31, 2015, 50% of the loss amount is taken into account on the date of assignment of the right, and the remaining 50% after 45 calendar days. Starting from January 1, 2015, this loss can be taken into account as a lump sum.
When accounting for income and expenses using the accrual method, the date of assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim (clause 5 of Article 271 of the Tax Code of the Russian Federation).
EXAMPLE Let's use the conditions of the previous example. Let’s assume that Vympel LLC did not pay for the goods within the period established by the contract. JSC Aktiv ceded its right of claim on May 15. The loss, which can be taken into account as part of non-operating expenses, will be: 118,000 rubles. – 99,000 rub. = 19,000 rubles. Until December 31, 2014: On May 15, the following will be taken into account as expenses: 19,000 rubles. × 50% = 9,500 rubles. After 45 calendar days - June 29 - the following will be taken into account as expenses: 19,000 rubles. × 50% = 9,500 rubles. From January 1, 2015: On May 15, the entire amount of the loss will be taken into account as expenses - 19,000 rubles.
The procedure for accounting for income and expenses for the assignor and assignee under the assignment agreement
The object of taxation of income tax on the assignee will be the difference between the income received from the repayment of debt by the debtor and the expenses incurred related to the acquisition of this debt
07/28/2020Russian Tax Portal
The answer was prepared by:
Expert of the Legal Consulting Service GARANT
auditor, member of RSA Khrustaleva Anastasia
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The LLC entered into an agreement with the carrier (debtor) to settle the dispute in the amount of RUB 12,000,000. for compensation for losses resulting from additional costs incurred in transferring the goods to the customer. All costs are not subject to VAT.
The agreement specifies the payment procedure, which is tied to the amount that the carrier will receive from the LLC under other contracts. That is, there is no specific payment deadline in the agreement. The amount is 12,000,000 rubles. The LLC included it in non-operating income, since compensation for losses was recognized by the debtor.
6,061,000 rub. the amount from this agreement was assigned by LLC (assignor) under an assignment agreement to the company (assignee) for a fee of RUB 6,000,000. Payments under this agreement will be received in installments until the debt is fully repaid:
1. To the assignee from the debtor;
2. To the assignor from the assignee.
1. How should income and expenses be taken into account for the purpose of calculating income tax for the assignor and assignee under the assignment agreement: at a time or gradually as funds are received?
2. Is it necessary to pay VAT to the assignor and assignee in this situation (the debt is related to compensation for losses)? If so, at what point and how is the calculation procedure regulated?
Having considered the issue, we came to the following conclusion:
During the period of signing the agreement for assignment of the right of claim, the assignor recognizes in income and expenses for tax purposes the amount of 6,000,000 rubles. In this case, it is impossible to calculate the amount of loss that can be taken into account for tax purposes, because the payment period is not tied to a specific date, but depends on the payments that the carrier will receive from the LLC under other contracts.
The assignee recognizes income in the amount of receipts from the debtor.
In our opinion, the assignor and assignee do not need to charge and pay VAT, because compensation for losses is not related to settlements for goods (work, services) sold.
Rationale for the conclusion:
Income tax: assignor
Article 279 of the Tax Code of the Russian Federation establishes the specifics of determining the tax base when assigning (assigning) the right of claim. From clause 1 and paragraph 4 of clause 2 of Art. 279 of the Tax Code of the Russian Federation, it follows that the provisions of Art. 279 of the Tax Code of the Russian Federation applies not only to sellers of goods (works, services), but also to taxpayers - creditors of a debt obligation. A similar conclusion follows from the letter of the Ministry of Finance of Russia dated December 11, 2019 N 03-03-06/1/96915. The conclusion is also confirmed by the letter of the Federal Tax Service of Russia for Moscow dated December 30, 2011 N 16-15/ [email protected] The letter of the Federal Tax Service made the following generalization: the procedure of Art. 279 of the Tax Code of the Russian Federation applies to agreements for the assignment of monetary claims.
Thus, when assigning rights of claim for damages, the assignor must apply the procedure established by Art. 279 Tax Code of the Russian Federation.
In this situation, the assignor assigns the right of claim at a loss and before the due date for payment. In this case, it is impossible to calculate the amount of loss that can be taken into account for tax purposes, because the payment period is not tied to a specific date, but depends on the payments that the carrier will receive from the LLC under other contracts. Therefore, in our opinion, the amount of loss is RUB 61,000. completely ignored for tax purposes.
We note that there are no official explanations on how to fill out the declaration lines in a situation where it is impossible for the assignor to calculate the amount of loss on the assignment. In the absence of clarification, we consider it appropriate to reflect income from the assignment of the right to claim debt in the full amount of 6,000,000 on line 100 of Appendix 3 to sheet 02 of the income tax return. We recommend that you reflect the cost of the realized right to claim the debt on line 120 of Appendix 3 to Sheet 02, also in the amount of 6,000,000.
Income tax: assignee
The assignee takes into account income as money is received from the debtor.
By virtue of clause 5 of Art. 271 of the Tax Code of the Russian Federation, the date of receipt of income is defined as the day the debtor fulfills the claim (or the day of the subsequent assignment of this claim). At the same time, the income received can be reduced by the amount of expenses for acquiring the specified right to claim the debt (Article 252, paragraph 1 of Article 272, paragraph 2.1, paragraph 1 of Article 268 of the Tax Code of the Russian Federation, the last sentence of paragraph 3 of Article 279 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04/22/2019 N 03-03-06/1/29086, dated 08/06/2010 N 03-03-06/1/530).
Thus, the object of income taxation for the assignee will be the difference between the income received from repaying the debt by the debtor and the expenses incurred related to the acquisition of this debt (claim rights).
In case of partial repayment of the debt, the assignee's expenses include the costs of acquiring the right to claim the debt in proportion to the part of the debt repaid by the debtor (letters of the Ministry of Finance of Russia dated 06/09/2018 N 03-03-06/1/39792, dated 11/11/2013 N 03-03-06/ 2/48041, dated July 29, 2013 N 03-03-06/2/30028, dated November 8, 2011 N 03-03-06/1/726).
VAT
When transferring property rights, the VAT tax base is determined taking into account the features established by Art. 155 of the Tax Code of the Russian Federation (clause 1 of Article 153 of the Tax Code of the Russian Federation).
So, paragraph two of paragraph 1 of Art. 155 of the Tax Code of the Russian Federation establishes that the tax base when the original creditor assigns a monetary claim arising from an agreement for the sale of goods (works, services), or when the said claim is transferred to another person on the basis of law, is determined as the amount in excess of the amount of income received by the original creditor upon assignment of the right claims, over the size of the monetary claim, the rights for which are assigned.
Considering that the monetary claim assigned in the analyzed situation does not follow from the contract for the sale of goods (work, services), the provisions of the above norm do not apply to it (as well as the provisions of other norms of Article 155 of the Tax Code of the Russian Federation). Accordingly, the procedure for determining the tax base for VAT for the transaction of assignment of the right to claim debt for compensation for damage is the norm of Art. 155 of the Tax Code of the Russian Federation is not established.
A similar conclusion is presented in the letter of the Ministry of Finance of Russia dated March 24, 2017 N 03-07-11/17212: features of determining the tax base when assigning the right to claim compensation for losses, art. 155 of the Tax Code of the Russian Federation have not been established. At the same time, specialists from the financial department indicated that when assigning these property rights, the tax base should be determined in accordance with clause 2 of Art. 153 of the Tax Code of the Russian Federation, according to which the tax base for VAT is determined based on all income of the taxpayer associated with payments for payment of property rights received by him in cash and (or) in kind (see, for example, letters of the Ministry of Finance of Russia dated December 11, 2019 N 03- 03-06/1/96915, dated 04.07.2018 N 03-07-11/46343, dated 09.11.2017 N 03-07-11/73663).
But this approach is not supported by arbitration practice.
For example, in the resolution of the Volga Region Autonomous District Court dated April 13, 2015 N F06-22335/13, the court notes that the legislator classifies not all property rights as taxable transfers of property rights, but only those listed in Art. 155 Tax Code of the Russian Federation. And in the resolution of the Federal Antimonopoly Service of the Moscow District dated December 5, 2011 N A40-139012/10-4-830, the judges, guided by paragraph 1 of Art. 39, art. 154, paragraph 1, art. 155 of the Tax Code of the Russian Federation, came to the conclusion that the object of VAT taxation upon assignment of the right to a monetary claim arises only if the transferred obligation is related specifically to the sale of goods (work, services).
In paragraph 13 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33, it is stated that, within the meaning of the provisions of the first paragraph of paragraph 1 of Art. 155 of the Tax Code of the Russian Federation, established by Chapter 21 of the Tax Code of the Russian Federation, the procedure for assessing VAT on transactions for the sale of goods (work, services) is preserved even if one of the parties to the sales agreement assigns the monetary claim arising from such an agreement to a third party, thereby obtaining satisfaction of this claim from another source than the contracting party. In this regard, the assignment by the buyer of a claim for the return of funds paid to the seller for the upcoming transfer of goods (work, services), for example, due to termination of the contract or its invalidation, cannot be subject to VAT, since the operation itself of returning the seller received prepayment of funds was not subject to taxation. At the same time, upon subsequent assignment of the specified monetary claim by the assignee who was not a party to the agreement for the sale of goods (works, services), such an operation is subject to taxation according to the rules established by clause 2 of Art. 155 Tax Code of the Russian Federation.
In our opinion, the logic of paragraph 13 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 can be applied in this case: since compensation for damage caused is not related to payments for goods sold (work, services), then the amount of the specified compensation is included in the VAT tax base the recipient does not turn on (see, for example, letters of the Ministry of Finance of Russia dated October 27, 2017 N 03-07-11/70530, dated July 29, 2013 N 03-07-11/30128, dated October 13, 2010 N 03-07-11/406 , paragraph 10 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33, resolution of the Ninth AAS dated May 18, 2018 N 09AP-18285/18). Accordingly, the operation of the initial assignment of a claim for compensation for damage caused cannot be subject to VAT.
In addition, paragraph 1 of Art. 17 of the Tax Code of the Russian Federation determines that a tax is considered established only if all elements of taxation are determined, in particular, the tax base and the procedure for calculating the tax. Taking into account that the procedure for calculating the tax base for the operation we are considering is in accordance with the provisions of Art. 155 of the Tax Code of the Russian Federation is not defined, we believe that there is no need to charge VAT in this case.
Please note that the position expressed in this consultation is our expert opinion. We have not come across any official explanations or materials from arbitration practice on situations completely similar to the one under consideration.
For a more objective assessment of tax risks, we recommend that an organization exercise its right as a taxpayer and seek appropriate clarification from the Russian Ministry of Finance or the tax authority at its place of registration (subparagraphs 1, 2, paragraph 1, Article 21 of the Tax Code of the Russian Federation).
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Tax accounting upon assignment of the right of claim by a new creditor
The new creditor may make another assignment of the claim. For income tax purposes, such a transaction will be considered as the sale of financial services (clause 3 of Article 279 of the Tax Code of the Russian Federation). This means that when determining the tax base for it, it is necessary to take into account the provisions of Article 268 of the Tax Code.
The tax base for a subsequent assignment will be determined as follows:
| The tax base | = | Value of property due upon subsequent assignment or termination of obligation | – | Expenses for acquiring the right to claim |
If the new creditor takes into account income and expenses on an accrual basis, then the receipt of income should be reflected on the date of the subsequent assignment or on the date of fulfillment of the claim by the debtor (clause 5 of Article 271 of the Tax Code of the Russian Federation).
If the costs of acquiring the right of claim exceeded the income from its sale, such a loss can be taken into account when taxing profits (clause 2 of Article 268 of the Tax Code of the Russian Federation).
Tax calculation for partial repayment of debt
The debtor has the right to send money to the assignee not at once, but in separate parts, and even in different tax periods. This point is not really regulated in the Tax Code. Therefore, two approaches can be used:
- Use the clarification of the Ministry of Finance on VAT No. 03-03-06/2/480041 dated November 11, 2013, where it is recommended to take into account costs based on amounts received in a specific period.
- Use clause 2 of Article 155 of the Tax Code of the Russian Federation verbatim, and charge tax from the moment the amount exceeds the cost of obtaining the debt is received.
Consider the following example.
Company No. 2, described in the previous example, transferred 360,000 rubles to company No. 4 in July 2021, and another 360,000 rubles in August 2021. Then, when applying the first approach, the calculation will be as follows: 360,000-600,000/720,000*360,000=60,000 rubles. The same calculation will be made in the 3rd quarter. But if you use the second approach, then in the 2nd quarter you will not have to pay at all, and in the 3rd quarter the tax base will be 120,000 rubles. Therefore, based on the results of the 3rd quarter, company No. 4 will pay only 20,000 rubles.
A similar situation will arise when the assignee purchased several debts and received only one of them in one tax period. But in this case, the application of the second approach is unlikely to please the regulatory authority, since the tax will be paid later.
At the same time, with the appropriate attitude, the taxpayer may well defend his position in court. Moreover, in judicial practice there were cases when assignees won the case, and the court recognized their ability to pay the tax once, regardless of how many debtors paid off their obligations.
Documentary proof of loss
The loss that a taxpayer-creditor received when exercising the right to claim (assign) a debt to a third party must be confirmed by documents certifying the existence of the debt, the right to claim which was exercised. If there are no such documents, the loss is not accepted as an expense when determining the tax base for income tax (letter of the Federal Tax Service of Russia dated December 1, 2015 No. SD-4-3 / [email protected] ).
Paragraph 3 of Article 385 of the Civil Code of the Russian Federation requires a creditor who has assigned a claim to another person to transfer to him documents certifying the right (claim) and provide information relevant for the exercise of this right (claim). The claim passes to the assignee at the moment of concluding an agreement for the assignment of the right of claim, unless otherwise provided by law or agreement (clause 2 of Article 389.1 of the Civil Code of the Russian Federation).
In some cases, the new creditor may insist on the transfer of the originals, for example, in order to transfer it to the new acquirer upon further assignment or to present it to court in the event of a dispute with the debtor.
In addition, if in the assignment agreement in the section on the transfer of documents there is a general wording “supporting documents”, then the originals will have to be given by force of law (clause 2 of Article 385 of the Civil Code of the Russian Federation).
If it does happen that the assignor is forced to give the assignee the originals, he must make sure that he himself has copies of the documents that will not cause criticism from the inspectors.
Keep in mind that the Tax Code does not oblige you to confirm expenses exclusively with original documents. It only requires that supporting documents be drawn up in accordance with Russian legislation (business customs applied in the foreign country where the expenses were incurred) (Clause 1 of Article 252 of the Tax Code of the Russian Federation). Therefore, if instead of the originals you are left with their properly certified copies, then there is nothing to be afraid of. Copies must be certified by the manager’s signature and, if available, a seal.
When transferring documents, a transfer and acceptance certificate must be drawn up. It should indicate, among other things, whether these are copies or originals and the number of pages.
And in order to prevent disagreements with inspectors, it is better to specify in the assignment agreement which documents, within what time frame and in what form (originals or copies) the assignor transfers to the assignee.
Let us recall that the parties to the transaction on the assignment of the right to claim a debt, which is called an assignment, are the assignor (the first creditor) and the assignee (the new creditor).
The receivables, which are sold under the assignment agreement, are repaid from the assignor. As a result of the transaction, he incurs income and expenses, and may also incur losses.
The cost of assignment of the claim is recognized as part of other income on the date of transfer of the right of claim to the new creditor (clause 7 of PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance of the Russian Federation dated 05/06/1999 No. 32n). At the same time, the amounts of written off receivables are recognized as other expenses (clause 11, 14.1 of PBU 10/99 “Organization’s expenses”, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n).
If the difference between the income from the sale of the right to claim a debt and the cost of goods (work, services) sold is negative, then a loss occurs.
The order in which this loss is taken into account when calculating income tax is established in Article 279 of the Tax Code of the Russian Federation. At the same time, their own rules have been established for two situations in which losses may arise from the assignment of rights: before the payment deadline (clause 1 of Article 279 of the Tax Code of the Russian Federation) and after the maturity of payment (clause 2 of Article 279 of the Tax Code of the Russian Federation).
VAT on assignment agreements
Assignment of the loan, as well as other obligations under the agreement, includes the accession of a third party. It acts as a guarantor. For example, if there is an overdue debt and the obligation becomes larger, and the financial institution does not plan to deal with this issue on its own, it can sell the debt.
According to Article 384 of the Civil Code, when transferring rights between creditors, the conditions and scope of the transfer will not change at the time the contract is concluded. The assignment procedure is reflected in the registers of each party.
The purpose of the assignment contract is that the creditor of the obligations changes. The document is concluded after the consent of each of the interested parties; it is two-sided.
When drawing up this agreement, the debtor’s consent is not required, but he is notified of the action in writing. The signing of the agreement must be accompanied by additional documentation - an act of acceptance and transfer of title papers, primary documents. If necessary, additional agreements are drawn up.
There are some peculiarities in the execution of the contract and VAT, if any. So, if the debt arose when concluding a sales contract, taking into account tax, then when closing obligations exceeding acquisition costs, a fee must be charged. This operation is documented by appropriate posting.
The transfer of rights to property is subject to the accrual of a fee and is considered a sale with the formation of an invoice by the assignor. The assignor cannot deduct tax.
When working for OSNO, debt repayment is subject to VAT. The basis will be the excess of the amount of the repaid debt over the price of its acquisition. This requirement is relevant if the payment condition arose as a result of contracts for the implementation of work that are subject to VAT.
Before payment is due
The taxpayer has the right to take into account the resulting loss in an amount not exceeding the amount of interest that can be accrued on the amount of the assigned claim for the period from the moment of assignment until the expiration of the payment deadline for the assigned claim:
- based on the maximum interest rates applied when accounting for interest on controlled transactions as expenses (clause 1.2 of Article 269 of the Tax Code of the Russian Federation);
- based on rates, the value of which is confirmed by the taxpayer in accordance with the methods established by section V.1 of the Tax Code of the Russian Federation for the specified debt obligation.
One of these methods should be fixed in the accounting policy.
Clause 1.2 of Article 269 of the Tax Code of the Russian Federation establishes intervals for maximum interest rates on debt obligations depending on the type of currency of the debt.
In particular, for debt obligations issued in rubles, as a result of a transaction recognized as controlled in accordance with clause 2 of Art. 105.14 of the Tax Code of the Russian Federation, the maximum interest rate is set at 125% of the key rate of the Bank of Russia. For 2021, the key rate is set at 11% (Instruction of the Bank of Russia dated December 11, 2015 No. 3894-U).
For a debt obligation issued in euros - in the amount of the EURIBOR rate in euros, increased by 7 percentage points. For a debt issued in Chinese yuan, the Shanghai Interbank RMB SHIBOR rate in Chinese yuan increased by 7 percentage points.
For debt obligations issued in other currencies - in the amount of the LIBOR rate in US dollars, increased by 7 percentage points.
EXAMPLE Under a supply agreement in 2021, the seller shipped goods to the buyer in the amount of 1,180,000 rubles, including VAT of 180,000 rubles. The agreement establishes a deadline for payment of the transaction. 30 days before the payment deadline, the supplier (assignor) assigned the rights to demand fulfillment of the obligation by the buyer (debtor) to a third organization (assignee) for 1,000,000 rubles. The loss from this transaction amounted to 180,000 rubles. (RUB 1,180,000 – RUB 1,000,000). Let's calculate the amount of loss that can be taken into account when calculating income tax. The maximum interest rate on debt obligations in rubles established by clause 1.2 of Art. 269 of the Tax Code of the Russian Federation, is 125% of the key rate of the Bank of Russia, that is, 13.75% (11.00 × 125). Therefore, the amount of loss that an organization can take into account when calculating income tax in 2021 will be 11,302. 37 rub. (RUB 1,000,000 × 13.75%: 365 days × 30 days). In accounting, a loss of RUB 180,000. from the assignment of the right of claim is taken into account in other expenses. Due to differences in accounting, a constant difference is formed equal to RUB 168,697.63. (RUB 180,000 – RUB 11,302.37), which entails the formation of a permanent tax liability in the amount of RUB 33,739.53. (RUB 168,697.63 × 20%).
What is the limit of settlements between legal entities and individuals?
The transfer of receivables is accompanied by actual costs, including costs for:
- Concluding a transaction for the assignment of the right of claim, support of consulting and information services;
- Payment to the assignor of the cost under the assignment agreement;
- Fees paid by the new lender for third party services;
- other expenses aimed at transferring debt obligations.
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The right to claim a debt belonging to the creditor can be transferred on the basis of an agreement or on the basis of law (Article 382 of the Civil Code of the Russian Federation). If the transfer of rights to a new creditor occurs on the basis of an agreement, then such an agreement on the transfer of the rights of the creditor is called an assignment of the right of claim, or assignment . The assignee may not be in a better position if he applies the simplified tax system “income minus expenses”: he also cannot include the amount he paid to the assignor under DC as expenses for the same reason.
Currently, contracts for the assignment of the right of claim (assignment) are becoming increasingly relevant, under which an organization, without waiting for the receipt of funds from the buyer (or borrower), has the opportunity to receive a large part of the debt by selling the right of claim to another company. This paragraph refers to the 2nd link in a possible chain of assignments of rights from one creditor to another, when a monetary claim is assigned or presented to the debtor for payment by the 2nd (after the original) creditor.
The debtor, the acts were signed, paid VAT to the budget. The debtor (also working with VAT) does not pay. Creditor1 assigns the right to claim funds from the Debtor to Creditor2 (at the time of concluding the agreement on the simplified tax system 15%, but from January 2021 plans to switch to OSNO). Creditor 2 pays Creditor 1 900 thousand and files a claim against the Debtor in court, 100 thousand remains with Creditor 2 as a reward.
As financiers note, on the basis of paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, taxpayers who have switched to a simplified taxation system, when determining the object of taxation, take into account income from sales established in accordance with Article 249 of the Tax Code of the Russian Federation, and non-operating income calculated in accordance with Article 250 of the Tax Code of the Russian Federation .
After payment is due
Organizations using the accrual method can take into account the loss from the assignment of the right of claim, which was made to a third party after the payment deadline stipulated in the contract for the sale of goods (works, services), at a time on the date of this assignment (clause 2 of Article 279 of the Tax Code of the Russian Federation) .
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When is the second method more beneficial?
A company may have difficulty determining the interest rate if comparable obligations are not available both in its own practice and in other companies. The fact is that the provisions of paragraph 1 of Art. 105.7 and Art. 105.10 - 105.13 of the Tax Code of the Russian Federation do not resolve this conflict, and the use of other methods may cause fair claims from the tax authorities.
However, the normalization of losses when focusing on the rate, which is confirmed by the method from Sect. V.1 of the Tax Code of the Russian Federation, can give a more profitable result.
Example
We use the initial data of the previous example and assume that the interest rate calculated using the comparable market prices method on our own transactions was 16.5%.
The maximum amount of loss that can be taken into account in expenses will be in this case:
3,000,000 rub. x 16.5% x 25 days/365 days = RUB 33,904.
It is noticeable that the loss in this calculation is somewhat greater than that obtained when using the provisions of paragraphs. 1 clause 1.2 art. 269 of the Tax Code of the Russian Federation. There, when applying the maximum interest rate, the result was 31,438 rubles.
