Accounting for fixed assets under the simplified tax system “income minus expenses” in 2020-2021

Accounting for fixed assets under the simplified tax system “income”

“Simplers” who have chosen the object of taxation “income” do not take into account any expenses for tax purposes (clause 1 of Article 346.18 of the Tax Code of the Russian Federation), therefore they cannot in any way reduce the tax due to expenses associated with the acquisition of fixed assets.
However, this does not mean that OS objects can be ignored. You will still have to keep records of fixed assets under the simplified tax system “income”. The fact is that the residual value of fixed assets is important as a criterion that allows you to switch to the simplified tax system and apply this particular special regime. All “simplified people” (as well as those who are just planning to switch to the simplified tax system) must comply with it equally, regardless of the chosen object of taxation. The Russian Ministry of Finance drew attention to this in its letter dated September 18, 2008 No. 03-11-04/2/140.

Let us recall that the threshold for the residual value of fixed assets, above which the application of the simplification is impossible, is established in subparagraph. 16 clause 3 art. 346.12 Tax Code of the Russian Federation. From 2021 it amounts to 150 million rubles. The residual value indicator is calculated according to accounting data.

NOTE! This limitation on the residual value of fixed assets applies to both organizations and individual entrepreneurs (see, for example, letter of the Ministry of Finance dated November 2, 2018 No. 03-11-11/78908).

When selling fixed assets, “profitable” “simplified” accounts for the corresponding proceeds in the generally established manner.

More details about this can be found in the material “ Procedure for selling OS under the simplified tax system “income” ” .

Accounting for fixed assets under the simplified tax system “income minus expenses”

Taxpayers using the simplified tax system with the object “income reduced by the amount of expenses” are allowed to take into account expenses when calculating the single tax (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation):

• for the acquisition, construction and production of fixed assets;
• their completion, retrofitting, reconstruction, modernization and technical re-equipment.

You can also read about the accounting procedure and features of taxation of fixed assets under the simplified tax system in this article.

The procedure for accounting for fixed assets under the simplified tax system “income minus expenses” is prescribed in subparagraph. 3 and 4 tbsp. 346.16 Tax Code of the Russian Federation.

Depreciation under simplified tax system

In accounting under the simplified tax system, depreciation deductions can be made at any frequency, for example, once a quarter, half a year or year. In relation to inventory for industrial and household purposes, depreciation can be written off immediately in the entire amount upon receipt of the property.

The depreciation process begins with the month following the month the object was accepted for accounting and ends with the month following the month in which the complete write-off of the value of the object or its disposal is recorded. Also, the process is suspended for the period of modernization, reconstruction, re-equipment, and conservation.

The costs of modernization, re-equipment, and reconstruction of the facility are included in the initial cost of the operating system, increasing its original value.

At what cost to keep fixed assets for the simplified tax system “income minus expenses”

The procedure for determining the value in accounting for fixed assets under the simplified tax system depends on when the fixed assets were acquired and put into operation:

1. If this happened after the transition to the simplified system, then fixed assets that were acquired/created during the period of being on the simplified tax system are accepted for accounting at their original cost, determined in the manner established by the legislation on accounting (clause 3 of article 346.16 of the Tax Code of the Russian Federation, clause 3.10 The procedure for filling out KUDIR, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

If you have access to K+, check whether you have correctly determined the initial cost of fixed assets. If you don’t have access to K+, get a free trial access and go to the Guide to the simplified tax system.

2. If this happened before the transition to the simplified tax system with the object “income minus expenses” (clause 3 of article 346.16, clause 2.1 of article 346.25 of the Tax Code of the Russian Federation), the determination of the cost depends on what mode the transition was from:

• with OSNO - at the residual value in the form of the difference between the acquisition price and the amount of depreciation accrued according to the “profitable” rules in accordance with Chapter. 25 Tax Code of the Russian Federation;
• Unified agricultural tax - at the residual value, determined by the residual value of fixed assets on the date of transition to payment of unified agricultural tax, reduced by the amount of expenses taken into account during the period of application of the agricultural regime;
• UTII - at the residual value in the form of the difference between the purchase price and the amount of depreciation accrued according to accounting rules for the period of application of UTII;
• when switching from the simplified tax system to “income”, the residual value is not determined.

To learn about the costs of fixed assets for which purposes can be taken into account for the simplified tax system, read the material “For the simplified tax system, expenses only for “production” fixed assets are taken into account .

Now let's see how to correctly attribute fixed assets to tax expenses

If an organization operates on the simplified tax system “Income”, the cost of purchased or created operating systems is not written off as expenses. If the object of taxation is “income minus expenses,” the value of the property reduces the tax base. To do this, it is important to fulfill the following conditions:

• The OS has been put into operation;
• paid to the supplier;
• documents for registration have been submitted (for OS requiring state registration);
• expenses are documented, and the property is actually used in the activity to generate income.

Remember that for fixed assets acquired during the application of the simplified tax system, and for fixed assets acquired in the period before the application of the simplified tax system, the procedure for recognizing expenses is different.

Deadline for writing off fixed assets as expenses

This period also depends on the period of incurring expenses (clause 3 of Article 346.16 of the Tax Code of the Russian Federation):

1. If this happened during the period of application of the simplified system, costs for the acquisition (construction, production) of fixed assets, as well as completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets are taken into account from the moment these fixed assets are put into operation.
2. If expenses were incurred before the transition to a simplified system, the cost of fixed assets with a useful life of up to 3 years inclusive completely reduces the simplified tax during the first calendar year of application of the simplified tax system.

Assets with a useful life of 3 to 15 years inclusive are written off for 3 years:

1. 50% of the cost - during the first calendar year of the simplified tax system;
2. 30% of the cost - during the second;
3. 20% - during the third.

Fixed assets with a useful life of more than 15 years are written off during the first 10 years of application of the simplified taxation system in equal shares of their value.

The useful life of the OS is established on the basis of classification, approved. by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, or in accordance with the technical specifications or recommendations of manufacturing organizations, if the OS is not named in the classification (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

Accounting for fixed assets and intangible assets during the transition from UTII to the simplified tax system in 1C: Accounting ed. 3.0

Published 12/24/2020 08:04 Author: Administrator Many enterprises and entrepreneurs on UTII carried out activities in which they could not do without fixed assets and intangible assets. For example, organizations providing catering services could hardly do without refrigeration units and ovens, and those providing passenger transportation services could not do without cars. As is already known, starting from 2021, the taxation system on imputed income will be abolished, and before the end of 2021, all those who used it should make the transition to some other taxation system. In this unique material, we will tell you which system is more profitable to switch to in terms of accounting for fixed assets and intangible assets, and also consider entering the residual value of these assets to account for expenses on the simplified tax system using the example of the 1C software product: Enterprise Accounting, edition 3.0.

There are tax regimes that do not take into account depreciation of fixed assets in the organization's expenses. These include the patent system and the simplified 6% (income). Accordingly, if your company accounts for significant amounts of depreciation, then such special regimes are unprofitable for you.

At the same time, if an organization or entrepreneur makes the transition to the simplified tax system of 15% (income minus expenses), then he will certainly have a desire to reduce the tax burden by counting the amounts of depreciation of fixed assets into tax accounting expenses. Let's figure out how to do this.

The first step towards accepting a fixed asset or intangible asset for accounting on the simplified tax system will be to determine its residual value. This procedure is enshrined in paragraph 2.1 of Article 346.25 of the Tax Code of the Russian Federation. After all, you used it on UTII and wear began there.

Taxpayers on UTII often did not keep full accounting and tax records of inventories, and therefore it is quite possible that the fixed asset may not even have been put into operation. In such a situation, you will need to manually calculate the amount of depreciation that should have been charged to UTII.

This is done by dividing the original cost of the property by its useful life and multiplying by the number of months of its use. For example, you purchased a car for 1 million rubles in February 2021. Its useful life is 5 years, or more precisely, 60 months. Divide 1 million by 60 and multiply by 10 (the number of months from March to December). Thus, we get 16,666.66 rubles - this is the amount of depreciation that should have been taken into account on UTII. Now let’s subtract the accrued depreciation from the original cost and get a residual value of 833,333.34 rubles.

If your company kept records of fixed assets on UTII, then determining the residual value will be much easier. It will be enough to look at the final balance of accounts 01 and 02 and calculate the difference between them.

The calculated residual value of fixed assets or intangible assets must be reflected at the beginning of the month from which the simplified system (income minus expenses) will be applied in column 8 of Section II of the Book of Accounting for Income and Expenses. After that, accrued depreciation expenses will be taken into account in the standard manner.

Let's move from words to action.

As mentioned earlier, the fixed asset could have been taken into account by us in accounting for UTII, or it could have gone unnoticed. Let's consider both situations.

Situation No. 1: The fixed asset was capitalized on account 01 and depreciation was already accrued on account 02

In this case, we only need to enter information for tax accounting, and leave everything as is in accounting. Let's go to the "Main" section and select the "Balance Entry Assistant" item.

In the window that opens, select the organization for which we will enter the transaction and set the date for entering the balances - December 31, 2020. Then double-click on the “Debit” column of account 01.01. and in the new window click on the “Create” button.

The program will create the document “Entering balances (creation) (Fixed assets)”. In the header of this document, click on the “Mode for entering balances” button and select only “Entering balances for tax accounting.”

Then add a new line and enter information for the fixed asset. Data on intangible assets is entered using the same principle, only account 04 is selected instead of account 01.

Then we should record that this fixed asset has been paid for. For this purpose, in the section “Fixed assets and intangible assets” there are documents “Registration of payment of fixed assets and intangible assets of the simplified tax system” and “Registration of payment of fixed assets and intangible assets of an individual entrepreneur”.

We will record the payment data for the fixed asset and post the document.

As a result, the program will calculate depreciation at the end of each month using the “Month Closing” processing (section “Operations” item “Month Closing”).

According to paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, if fixed assets were acquired before the transition to a simplified taxation system and their useful life is up to three years inclusive, then they can be taken into account in simplified expenses during the first calendar year.

If the property was acquired before the transition to the simplified system, but its useful life is in the range from 3 to 15 years, then we can take into account 50% of its cost in the expenses of the first year, 30% during the second calendar year and 20% during the third calendar year.

And finally, if the useful life is over 15 years, then the simplified tax system is accepted as expenses during the first 10 years of application of the simplified tax system in equal shares, 10 percent of the cost per year.

At the end of each quarter, the “Month Closing” processing performs the operation “Recognition of expenses for the acquisition of fixed assets for the simplified tax system.”

The transactions that this operation generates are the attribution of part of the cost of the fixed asset to the simplified tax system.

Situation No. 2: The fixed asset was not taken into account on UTII

In this case, we need to enter the same documents, only when entering balances for account 01, we should not select the input mode and limit ourselves only to tax accounting. In this case, the posted document “Entering balances” will create transactions for accounts 01 and 02.

In the “Operations” section in the “Month Closing” item, starting from January 2021, the “Depreciation and Amortization of Fixed Assets” operation will be performed. And at the end of each quarter, part of the cost of the fixed asset will be accepted for tax accounting expenses.

Initial balances for intangible assets are entered in a similar way using accounts 04 and 05.

Author of the article: Alina Kalendzhan

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0 #14 Sveta 02/04/2021 19:08 I found it, entered the balance from 12/31/2020 into NU and registered the payment for intangible assets on 01/01/2021. I completed the closing of the month, I am forming KUDIR - section II. Expenses for fixed assets and intangible assets are empty. What could I have done wrong, please tell me?

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0 #13 Alina Kalendzhan 02/04/2021 13:09 I quote Sveta:

Hello, we have the first option of intangible assets, but I don’t understand how to enter the balances if I have already entered them from December 31, 2018. Then the entire database will fly if I enter balances from December 31, 2020. This option is suitable if you create a database from scratch, and what is the way to take into account the depreciation of intangible assets in expenses under the simplified tax system, while continuing to work in the previous database

Good afternoon.
Form the OSV with the indicators of BU and NU. Most likely, you will only have balances based on accounting records. In this case, the balances are entered with the NU flag. Quote 0 #12 Sveta 02/03/2021 23:22 Hello, we have the first option of intangible assets, but I don’t understand how to enter the balances if I have already entered them from 12/31/2018. Then the entire database will fly if I enter balances from December 31, 2020. This option is suitable if you create a database from scratch, and what is the way to take into account the depreciation of intangible assets in expenses under the simplified tax system, while continuing to work in the previous database

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0 #11 Alina Goncharova 01/26/2021 14:36 ​​Alina, thank you! Now everything is clear

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0 #10 Alina Kalendzhan 01/25/2021 22:04 I quote Alina Goncharova:

Alina, thanks for the clarification. Do I understand correctly that registration of payment for fixed assets is made in the amount of the residual value of the fixed assets, which will be written off as expenses under the simplified tax system?

Yes, sure.
You understood everything correctly. Quote 0 Alina Goncharova 01.25.2021 19:59 Alina, thanks for the clarification. Do I understand correctly that registration of payment for fixed assets is made in the amount of the residual value of the fixed assets, which will be written off as expenses under the simplified tax system?

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0 Alina Kalendzhan 01/25/2021 17:19 I quote Alina Goncharova:

Alina, I’m reading carefully: example No. 1 is called “Situation No. 1: The fixed asset was capitalized on account 01 and depreciation was already accrued on account 02.” if depreciation was accrued before the transition to the simplified tax system, then it should be reflected during the transition in the initial balances, right? and yet the principle of recognition of expenses under clause 3 of Article 346.16 remained unclear. How to correctly reflect in the program the recognition of expenses in NU parts?

To the first question, the answer is true.
This screenshot is not in the article, but of course 02 needs to be entered, I wrote about this to you in the previous answer. The second question is that the program automatically does this at the end of the month, provided that the information on the fixed asset is correct, namely: the period of final use, residual value and a document has been entered indicating payment for the fixed asset. Quote 0 Alina Goncharova 01/25/2021 15:39 Alina, I read carefully: example No. 1 is called “Situation No. 1: The fixed asset was capitalized on account 01 and depreciation was already accrued on account 02.” if depreciation was accrued before the transition to the simplified tax system, then it should be reflected during the transition in the initial balances, right? and yet the principle of recognition of expenses under clause 3 of Article 346.16 remained unclear. How to correctly reflect in the program the recognition of expenses in NU parts?

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0 Alina Kalendzhan 01/24/2021 19:46 I quote Alina Goncharova:

I just don’t understand the numerical example, since it doesn’t show the accounting for “supposedly” accrued depreciation in well entered at the original cost of 1 million

Read more carefully.
Your option is example number 2, not 1. It clearly states that when entering balances into the NU, you need to enter both data for account 01 and account 02 - for the amount of accrued depreciation for previous years. Quote 0 Alina Goncharova 01/20/2021 19:41 I just don’t understand the numerical example, since it doesn’t show the accounting for “supposedly” accrued depreciation in well entered at the original cost of 1 million

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0 Alina Kalendzhan 01/19/2021 20:29 I quote Alina Goncharova:

Good afternoon! it turns out that no matter how much OS was used before the transition to the simplified tax system, when switching to the simplified tax system, we take its initial cost as expenses for the simplified tax system, and not the residual? Can you show, using a calculated example of equipment with an initial cost of 1 million rubles, with a 10-year SPI, how expenses will be accepted under the simplified tax system if, before the transition to the simplified system, the object was used for 2 years on UTII?

Good afternoon.
You need to keep records at residual value. This is implemented by entering the initial cost on account 01 and “supposedly” accrued depreciation on account 02. As shown in the example. Quote 0 Alina Goncharova 01/14/2021 18:52 good afternoon! it turns out that no matter how much OS was used before the transition to the simplified tax system, when switching to the simplified tax system, we take its initial cost as expenses for the simplified tax system, and not the residual? Can you show, using a calculated example of equipment with an initial cost of 1 million rubles, with a 10-year SPI, how expenses will be accepted under the simplified tax system if, before the transition to the simplified system, the object was used for 2 years on UTII?

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0 Alina Kalendzhan 01/14/2021 04:04 I quote Alina Goncharova:

Alina, greetings! Please clarify example No. 1 regarding the amounts accepted for accounting in NU. Isn't the residual value of the operating system taken into account? And the second point: if you follow the rule of paragraph 3 of Article 346.16, then in the first quarter of the first year you can accept as expenses one-fourth of 50 percent of the cost of the object. In your example, the full amount is taken into account and does not take into account the useful life. or did I misunderstand the article?

Good afternoon.
Example No. 1 considers a situation where accounting for a fixed asset was already carried out; it was only necessary to enter data on tax accounting for further calculation of depreciation. Regarding paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation: it says that if the useful life of the OS is up to 3 years, then we accept the entire residual value as expenses in the first year, if from 3 to 15 years, then 50% in the first year, 30% in the second and 20% in the third, and finally, if the period is more than 15 years, then we accept it for 10 years. The phrase that in the first year you can only accept a quarter of 50% is not there. Quote 0 Alina Goncharova 01/07/2021 20:19 Alina, greetings! Please clarify example No. 1 regarding the amounts accepted for accounting in NU. Isn't the residual value of the operating system taken into account? And the second point: if you follow the rule of paragraph 3 of Article 346.16, then in the first quarter of the first year you can accept as expenses one-fourth of 50 percent of the cost of the object. In your example, the full amount is taken into account and does not take into account the useful life. or did I misunderstand the article?

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The procedure for writing off fixed assets as expenses

Acquired means of labor under the simplified tax system, as well as under OSNO, for tax purposes are divided into inventories, which are taken into account at a time in costs, and the fixed assets themselves. The guideline here is the cost of the purchased OS, the value of which for the purposes of such division from 2021 is 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

Accounting for fixed assets under the simplified tax system is carried out according to the following rules:

1. Expenses for the acquisition of fixed assets, as well as their completion, additional equipment, reconstruction, modernization and technical re-equipment are taken into account to reduce the tax base for the reporting periods in equal shares (clause 3 of article 346.16 of the Tax Code of the Russian Federation, clause 4 of article 5 of the law “On Amendments” dated 06/08/2015 No. 150-FZ).
2. Expenses for fixed assets are reflected on the last day of the reporting (tax) period in the amount of amounts paid (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).
3. If the rights to OS are subject to state registration, their cost is taken into account in expenses from the moment of the documented fact of filing documents for registration of these rights (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).
4. Expenses can be taken into account only for fixed assets used in carrying out business activities (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).

In practice it happens like this:

• the amount to be accounted for in the corresponding year is divided into equal parts according to the number of reporting periods remaining until the end of the year;
• At the end of each quarter, the received portion is expensed, which is recorded in the book of income and expenses.

Read more about the design of this document in this material.

Example

An organization using the simplified tax system purchased and paid for a fixed asset worth RUB 200,000 in July. She can take its cost into account until the end of this year. Since there are 2 reporting periods (III and IV quarters) left from the moment of acquiring the OS until the end of the year, in each of them 100,000 rubles can be written off as expenses. (as of September 30 and December 31, respectively).

The OS was received by the simplified tax system

For tax purposes, fixed assets are accepted at cost, called initial value, which is calculated in the same way as for accounting purposes.

This cost is transferred to tax expenses in equal parts throughout the current year of receipt on the last date of each of the 4 quarters.

Depending on the quarter in which the asset was received, expenses will be written off as follows:

• 1 sq. – at ¼ of the cost at the end of 1Q, 6, 9 and 12 months;
• 2 sq. – 1/3 of the cost at the end of 6, 9 and 12 months;
• 3 sq. – at ½ price at the end of 9 and 12 months;
• 4 sq. – the total amount at the end of the year.

Example

A company using the simplified tax system purchased an operating system in the form of a machine for 150 thousand rubles, payment was transferred in January 2021, the asset began to be used the next month.

The company during 2021 will completely write off 150,000 in this order:

• 30.06.16 – 50 000;
• 30.09.16 – 50 000;
• 31.12.16 – 50 000.

Write-off of fixed assets purchased with installment payment

If payment for fixed assets occurs in installments (in parts), then expenses are taken into account evenly in the amount of amounts actually paid (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 25, 2019 No. 03-11-11/73807, dated 17.05 .2011 No. 03-11-06/2/78 and 12/13/2010 No. 03-11-11/287).

Example

An organization purchased a fixed asset worth RUB 555,000 in installments. The parties agreed on the following payment schedule:

• April 30—RUB 225,000;
• July 31—RUB 180,000;
• October 31—RUB 60,000;
• January 15 - 90,000 rub.

In this case, only that part of the cost of fixed assets that the organization will pay this year, that is, 465,000 rubles, can be written off as expenses for the current tax period. (225,000 + 180,000 + 60,000).

Write-offs will occur in the following order:

• RUB 225,000 — in equal shares in the II, III and IV quarters (RUB 75,000 each on June 30, September 30 and December 31);
• 180,000 rub. — equal shares in the third and fourth quarters (90,000 rubles each on September 30 and December 31);
• 60,000 rub. — in the fourth quarter (December 31).

The remaining 90,000 rubles. the organization will take into account next year - also in equal shares of 22,500 rubles. (90,000 rub. / 4) March 31, June 30, September 30 and December 31.

Selling the OS "simplified"

In some cases, when selling fixed assets, recorded expenses will have to be restored. This must be done if the OS implements:

• before the expiration of 3 years from the date of accounting for the costs of its acquisition (for OS with a useful life of up to 15 years);
• before the expiration of 10 years from the date of acquisition (for fixed assets with a useful life of over 15 years).

In this case, the tax base is recalculated for a single tax for the entire period of use of such fixed assets - from the moment they are recorded as expenses until the date of sale (transfer), taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation. In other words, from the tax base it is necessary to remove expenses accounted for according to the rules of the simplified tax system, and include in it depreciation calculated according to the rules of income tax (letter of the Ministry of Finance of Russia dated 04/11/2016 No. 03-03-06/3/20413, dated 04/14/2014 No. 03-11-06/2/16837).

If you use the straight-line depreciation method, you can double-check the accuracy of your calculations with the help of ConsultantPlus experts. Get free trial access to K+ and proceed to the calculation example.

The additional amount of tax is paid to the budget along with penalties (clause 3 of Article 346.16 of the Tax Code of the Russian Federation), and updated declarations are submitted for the corresponding periods.

Receipt of fixed assets for accounting

If your organization uses the simplified tax system, or you have registered an individual entrepreneur under a simplified regime, then according to the law you have the right to recognize as expenses the cost of fixed assets (fixed assets) and intangible assets (intangible assets) received for accounting.

In order to take into account an asset as an expense, you need to comply with a key principle - the object must be recognized as depreciable property when calculating income tax.

Receipt of fixed assets: what can be attributed to the expenses of the “simplified”

Guided by Art. 346.16 of the Tax Code, you can recognize as expenses:

• the cost of acquiring the main operating systems and intangible assets. If you manufactured the object with your own resources (for example, the company’s programmers created a computer program - an intangible asset object), then the costs of production can also be classified as this category of expenses;
• costs associated with modernization, improvement, and modification of OS objects, including those carried out by our own organization.

The general procedure for recognizing fixed assets costs as part of “simplified” expenses is described above. But organizations and entrepreneurs using the simplified tax system often encounter special cases. Let's look at some of them:

Requirements for recognizing expenses for the acquisition of fixed assets

In order to recognize the OS as purchased, make sure that you meet the following conditions:

• You have paid the cost of the purchased property. If payment to the supplier is made partially, then you have the right to recognize expenses only for the amount of the transferred advance payment;
• The OS or intangible asset has been put into operation, about which a corresponding act has been drawn up;
• You purchased the OS for profit;
• If you purchased real estate, you can recognize expenses for it no earlier than the moment when the documents for the real estate have been submitted for state registration.

Results

When accounting for fixed assets under the simplified tax system, you need to take into account the features discussed in this article and related both to the procedure for determining the value that can be taken into account in expenses, and to the procedure for recognizing expenses. If a fixed asset is sold before the expiration of 3 or 10 years (depending on the useful life) from the moment expenses are recognized, it is important not to forget to recalculate the tax base, submit updated declarations and pay penalties.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n
• Decree of the Government of the Russian Federation dated 01.01.2002 N 1

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.