Free right of use. Confirmation of market value

What is gratuitous receipt?

The considered method of acquiring a fixed asset relieves the recipient from paying the cost of the asset to the supplier.
The procedure for accepting and transferring a gift is regulated by a donation agreement, which is signed by two parties - the first is called the donor, the second is called the donee. In this case, the donor, under a contractual agreement, has the obligation to transfer the asset to the second party, which, in turn, does not bear any obligations. The recipient has the right to agree or refuse the gift. As a rule, a gift transaction is used to transfer assets by the founders of an organization. But it can also occur between other persons. The type of source of donation of fixed assets affects accounting and the type of transactions reflected.

Valuation of “free” property

When receiving property free of charge, the company does not incur costs for its acquisition. However, it is still necessary to register the received values. Such property is included in non-operating income, and its valuation is carried out based on market prices, but not lower than the residual value (for depreciable property) and not lower than the cost of acquisition or production (for other property) (clause 8 of Article 250 of the Tax Code of the Russian Federation) .

If property is received during the dismantling or disassembly of fixed assets, and is also identified as surplus as a result of inventory (also to some extent free of charge), then the company is considered to have also received income. They are also recognized as non-sales (clauses 13, 20 of Article 250 of the Tax Code of the Russian Federation).

In these cases, a reference to the “market” Article 40 of the Tax Code for determining non-operating income is indicated in paragraph 5 of Article 274 of the Tax Code. Taking into account this norm, non-operating income in kind is determined based on the “transaction price, taking into account the provisions of Article 40”. But what does this have to do with the deal, the price of which we must determine? Let's turn to regulatory standards.

No deal

The term “transaction” is not defined in the Tax Code, so let’s turn to civil law.

According to Article 153 of the Civil Code, transactions are the actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations. But inventory of property or dismantling of fixed assets does not establish, change or terminate rights, because the company does not acquire anything new in the process of these operations. For example, in the case of inventory, it simply reflects the surplus property that it actually had. When dismantling fixed assets, the company also takes into account existing property, only in a different way.

It turns out that, due to the absence of the transaction itself, there is no need to set income based on the transaction prices. Therefore, the firm should not take into account Article 40 of the Tax Code, which requires the use of market prices.

Should I use market prices?

Let us once again turn to the wording of paragraphs 13 and 20 of Article 250 of the Tax Code. In both paragraphs, the amount of income is determined by the value of the property, that is, there is no direct indication of the use of market value. And since there is no indication, then capitalization of property during inventory or dismantling of fixed assets using market value to determine the amount of such income is voluntary. Therefore, the taxpayer has the right to determine the value of the property himself or with the help of a specialist in a different way.

For example, by investment or liquidation value (Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities”).

However, in some cases the court does not pay attention to the absence of a transaction. Thus, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated November 30, 2006 in case No. F04-2872/2006(28639-A27-40), F04-2872/2006(28570-A27-40), the court allows tax authorities to assess additional income tax when registering property according to inventory, based on market prices. Note that the judges made this decision in the absence of the firm’s arguments in their favor.

If the market price is too low...

Let’s say that the company nevertheless valued the received property at market prices, but in the opinion of the tax authorities, the market price turned out to be too low. Is this a threat?

When monitoring the completeness of tax calculations, inspectors can check the correctness of the application of prices (clause 2 of article 40 of the Tax Code of the Russian Federation). But, as in the case of a transaction, in the absence of a definition of the term “price” in the Tax Code, we turn to civil law. Article 424 of the Civil Code states that the execution of a contract is paid at the price established by agreement of the parties. But the company, when receiving property free of charge, does not pay or reimburse anything, that is, there is no transaction price.

Thus, due to the absence of an object of control - prices, tax authorities lose control as such. Note that, according to the Tax Code, inspectors have no other rights to control the cost characteristics of the received property.

We received the property but did not determine the price

If the company does not determine the market price at all when receiving property from other persons, then the tax authorities will determine the income by calculation (subclause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

In this case, tax authorities in practice simply charge additional taxes based on market prices. In some situations, to determine the tax base, inspectors do not even set the market value, but the average estimated value (Resolution of the Federal Antimonopoly Service of the Volga Region dated June 13, 2006 No. A55-22580/05-30).

In addition, tax authorities can recognize the residual value as income as the minimum income limit for depreciable property or the amount of production costs for other property (clause 8 of Article 250 of the Tax Code of the Russian Federation). This is confirmed by the Federal Antimonopoly Service of the East Siberian District dated June 30, 2006 in case No. A69-3199/05-5(3)-Ф02-3111/06-С1.

In any case, the company must provide data on residual value, production or acquisition costs. But the transferring party may not have such data if the donor is an individual or a foreign organization.

It should be borne in mind that if, when determining the price of property received free of charge, the company does not take into account market prices, then the dispute with the tax authorities will have to be resolved in court.

S. Goryachev , auditor of AF S.A. Partnership LLC

a comment

Yu. Ponomareva , auditor, AF Audit Partnership LLC: “Based on the norms of the Tax Code, it is not at all necessary to evaluate the received property only at market value. Thus, the valuation of gratuitously received property (work, services) or property rights for depreciable property is possible not lower than the determined residual value in accordance with Chapter 25 of the Tax Code. For other property (work performed, services provided) - not less than the costs of production (purchase) (clause 8 of Article 250 of the Tax Code of the Russian Federation). In this case, information on prices must be confirmed by the taxpayer-recipient of the property (work, services) documented or through an independent assessment. Having studied the norms of paragraphs 13 and 20 of Article 250 of the Code, we come to the conclusion that the cost of inventory items (material assets) can be assessed “in the form of the cost of materials received ... or the cost of surplus.” Thus, the taxpayer can independently, or with the help of a specialist, determine the value of these inventory items, which, in fact, is close to the market value. It is also advisable to document the value of the property.”

Accounting

If a company receives an asset free of charge, then, first of all, the possibility of accounting for it as a depreciable fixed asset is determined. If this is possible, that is, the three conditions listed above are met, then the next question arises - what amount to take for the initial cost of this property.

Important! If the price of a fixed asset in the current market value is within the limit - the cost is less than 40 thousand rubles. (the company sets it independently within 40 thousand rubles), then the asset can be classified as an inventory without the obligation of depreciation charges.

Formation of initial cost

The capitalization of a gratuitously received asset is carried out at the market value determined at the moment.

This cost indicator must be calculated on the day the donated object is accepted for accounting as an investment in non-current assets.

What is meant by the current market value of a gratuitously received fixed asset according to the law? According to the official definition, this is the amount of money that can be obtained from the sale of an accepted fixed asset on the day of its receipt.

The 29th paragraph of the Methodological Instructions determines the procedure for determining this indicator. According to the third paragraph of this paragraph, when establishing the market value you can:

• apply information on prices for similar fixed assets - such information can be confirmed by documents from manufacturers;
• analyze statistical indicators - you can get them from Rosstat, inspections, the media, special literature, this information can also be documented;
• resort to the services of experts, appraisers, who, after inspecting the fixed asset, determine its value and write a conclusion.

Important! The calculated cost indicator in the form of a market price must be supported by paper confirmation.

The initial cost of a gratuitously received asset can be formed by the following components:

1. Market price.
2. Transport expenses.
3. Payment for the services of experts and other consultants.
4. Payment for obtaining statistical information to assess the cost of the OS.
5. Costs for installation, adjustment and assembly.

The sum of all the listed indicators shows the cost at which fixed assets received free of charge must be capitalized.

What documents should I prepare?

When transferring a fixed asset free of charge, you must prepare the following documents:

1. Donation agreement – ​​defines the terms and conditions for the acceptance and transfer of fixed assets, while indicating the gratuitousness of the transaction.
2. Acceptance and transfer certificate – confirms the fact of transfer of fixed assets to the organization free of charge. As a rule, it is drawn up using standard forms: OS-1a for structures, OS-1b for group assets, OS-1 for other single fixed assets.

The accountant, on the basis of the transfer deed, reflects the necessary entries in the accounting records - postings.

Postings upon gratuitous receipt of OS

The gratuitous receipt of a fixed asset is reflected by an entry in the accounting accounts if there is a transfer form of the act and paper indicating the market price of the asset.

All fixed assets received by enterprises are accounted for in account 01. Debit shows the cost of assets on the balance sheet, credit shows the cost of disposed fixed assets.

The amount of all expenses for the acquisition of an asset is collected in the intermediate account 08, where all investments in the object are reflected, after which it is transferred to the debit of account 01 in one transaction.

Depending on the type of costs, account 08 debit corresponds with the credit of the corresponding accounting accounts:

1. 83 – applies when the OS is donated by the founder of the company;
2. 98 – applies when OS is donated by another person other than the founder;
3. 60 or 76 – used to account for costs of delivery, assembly, installation, consulting services;
4. 20, 44, 69, 70, etc. – to account for expenses for delivery and installation carried out on your own.

Fixed assets received free of charge are accounted for in different entries depending on the source of the donation:

• the asset is accounted for as part of additional capital on account 83 if it was received from the founder of the company;

the asset is included in future income in account 98 if it came from any other person.

Important! During the operation and depreciation of the fixed asset used, its cost is consistently included in current income from the 98th account to the 91st.

How to capitalize from the founder of the company

Accounting entries for the free receipt of fixed assets from the founder of the company:

Assessment using independent expertise

The company can evaluate the property received free of charge by conducting an independent assessment. The activities of appraisers are regulated on the basis of Federal Law No. 135-FZ of July 29, 1998 “On Appraisal Activities in the Russian Federation” (hereinafter referred to as Law No. 135-FZ). It is important to note that in accordance with Art. 16 of Law N 135-FZ, the procedure cannot be carried out if the independent specialist is the founder, owner, shareholder, officer or employee of the legal entity - the customer or is closely related to him.

In practice, many companies trust this method. The reason for this is the formal independence of the appraiser’s conclusions, as well as well-executed documents justifying the market value of the price, which are usually properly and fully drawn up by appraisal organizations.

The downside is that, according to controllers, the Tax Code does not provide for an independent examination to determine the market price of the received property. A negative point here arises due to the ambiguity of the position of the Russian Ministry of Finance. Thus, in Letter No. 03-02-07/1-329 dated 01.08.2008, the department indicated that the evaluation result can be used when the parties determine the price for making a transaction with the object of evaluation, including for tax purposes.

However, in an earlier Letter, officials expressed the opinion that the Tax Code does not provide for determining the market price based on information about the transaction price provided by an independent appraiser in accordance with Law N 135-FZ (Letter of the Ministry of Finance of Russia dated July 2, 2008 N 03-02- 07/1-243). They indicated that when determining the market price of a product, official sources of information on market prices for goods, stock exchange quotations and transactions concluded at the time of sale of this product with identical goods under comparable conditions are taken into account. Let us note that in the matter under consideration, the specialists of the financial department did not agree with the involvement of an appraiser, despite the fact that there were no similar goods for this type of activity at all.

The downside is that not all courts accept an independent expert's report as evidence of market price. Court decisions on this matter are contradictory. Thus, in some cases, arbitrators consider appraisers’ reports to be incorrectly compiled. Reason - the price information that experts use for comparison does not contain information about prices for identical or similar goods formed under transactions concluded on comparable terms. Such conclusions are contained in the Resolutions of the FAS East Siberian dated November 29, 2011 N A74-3434/2009 (left in force by the Determination of the Supreme Arbitration Court of the Russian Federation dated February 9, 2012 N VAS-15285/10), West Siberian dated September 27, 2011 N A45-5733/ 2009, Volga region dated September 22, 2010 N A65-5222/2009 districts.

For the sake of fairness, let’s say that in cases where the tax authorities involved an appraiser, the arbitrators also did not accept the expert’s report, often making decisions in favor of the taxpayers. An example of this is the Resolutions of the Federal Antimonopoly Service of the Urals dated March 21, 2012 N F09-1459/12, Volga Federal Antimonopoly Service dated January 17, 2012 N A55-6714/2010, Moscow dated May 6, 2011 N A40-59116/10-4-328, North Caucasus dated May 31 .2011 N A32-11455/2010 districts, Ninth Arbitration Court of Appeal dated 03/14/2012 N 09AP-3526/2012-AK (upheld by the Resolution of the Federal Antimonopoly Service of the Moscow District dated 05/30/2012 N A40-104011/11-99-456). Thus, in Resolution No. A76-22974/10 of August 19, 2011, the Federal Antimonopoly Service of the Ural District did not take into account the appraiser’s report, since it was drawn up without conducting an inspection of the premises used by the taxpayer and without taking into account the characteristics of similar premises.

However, many courts still accept the appraiser's report as evidence, emphasizing that the expert's data can be used as a source of information about the level of the market price. Such conclusions are contained in the Resolutions of the Volga-Vyatsky FAS dated January 19, 2011 N A39-6288/2009, Moscow dated November 24, 2010 N A40-10300/10-140-110, dated December 30, 2010 N A40-87062/10-114-335 and East Siberian dated June 25, 2009 N A19-14583/08-15 (left in force by the Determination of the Supreme Arbitration Court of the Russian Federation dated October 27, 2009 N VAS-13695/09) districts.

But in any case, the appraiser must meet certain conditions. Firstly, he must have an appropriate diploma. Secondly, it is safer to give preference to experts who are members of a self-regulatory organization. After all, membership in an SRO guarantees the possibility of compensation for damage that occurred due to the fault of the expert. For example, in the Resolution of the Federal Antimonopoly Service of the Ural District dated April 21, 2010 N A60-17023/2009-C4, the arbitrators recognized that the use of the approaches used to determine the market value of an asset was not sufficiently justified, and the calculation of the market value was carried out by an independent expert with serious methodological inaccuracies.

The advantage is that the company can fully take into account the costs of an independent examination in tax expenses. The Tax Code does not limit the amount of recognition of costs for appraiser services in tax expenses.

The costs of paying for the services of an independent appraiser are not included in the initial cost of such fixed assets, but are taken into account as part of other expenses associated with production or sales, on the basis of paragraphs. 40 clause 1 art. 264 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-03-06/1/608). The main thing, as the financial department points out, is that expenses must meet the criteria established in Art. 252 of the Tax Code of the Russian Federation (Letter dated January 28, 2011 N 03-03-06/1/32).

Vadim SHUSTOV Auditor, Elkod-audit LLC

The gratuitous transfer of property in civil law is regulated by the rules on donation. Under a gift agreement, one party transfers or undertakes to transfer ownership of property to the other party free of charge (Article 572 of the Civil Code of the Russian Federation). Commercial organizations can give each other property worth no more than 5 minimum wages (clause 4 of Article 575 of the Civil Code of the Russian Federation), i.e. 500 rubles. If at least one of the parties to the gift agreement is a non-profit organization or an individual, then the value of the gift is not limited in any way. If a commercial organization nevertheless received property over 5 minimum wages free of charge from another similar company, then this transaction may be declared invalid if one of the interested parties files a claim in court. This can be done by interested parties (owners of the organization, shareholders, etc.) within 10 years from the date of gratuitous transfer of property (clause 1 of Article 181 of the Civil Code of the Russian Federation). If the transaction is declared invalid, the organization will be obliged to return to the donor all property received from him. It happens that by this time such property is no longer listed in the organization. Then the company will have to reimburse the cost of the transferred property in money (Clause 2 of Article 167 of the Civil Code of the Russian Federation).

Determining the value of property

When determining the value of gratuitously received property for accounting purposes, one should be guided by the provisions of the Regulations on Accounting and Financial Reporting in the Russian Federation and PBU 9/99 “Income of the Organization” (approved respectively by orders of the Ministry of Finance of Russia dated 07.29.98 No. 34n and dated 05.06.99 No. 32n). Assets received free of charge are accepted for accounting at market value. It is determined on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset (clause 10.3 of PBU 9/99). In most cases, the value of property received free of charge when calculating income tax is recognized as non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation). In this case, income is assessed based on market prices determined taking into account the provisions of Article 40 of the Tax Code of the Russian Federation. In this case, the market price must be confirmed documented or through an examination. Sources of information on market prices can be considered:

• official information on stock exchange quotations (completed transactions) on the exchange closest to the location (place of residence) of the seller (buyer), and in the absence of transactions on the specified exchange or upon sale (purchase) on another exchange - information on exchange quotations (completed transactions) on this another exchange or information on international exchange quotations, as well as the quotation of the Russian Ministry of Finance for government securities and obligations;
• information from government statistical bodies, pricing regulatory bodies and other authorized bodies;
• information published in printed publications or brought to the attention of the public by the media.

In addition, market prices can be determined by an appraiser. Valuation objects include material objects, work, services, information (Article 5 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”). If the property was assessed by an expert, it is necessary to have a corresponding report with calculations determining the market value of the property. You cannot do without a copy of the license for the right to carry out appraisal activities. In tax accounting, unlike accounting, the market value of fixed assets and intangible assets received free of charge cannot be lower than their residual value. It is defined as the difference between the original cost and the amount of accrued depreciation (Article 257 of the Tax Code of the Russian Federation). Therefore, you should obtain an appropriate certificate from the donor organization regarding the above-mentioned values. For products, goods and materials, the market value should not be less than the cost of their production. Example 1

Tradecomp LLC received a computer free of charge in November 2002 from a non-profit organization. To determine the market value of the computer, the company hired an independent appraiser, who valued it at 40,000 rubles. At this cost, the computer is capitalized in accounting. The non-profit organization - the donor subsequently submitted a certificate according to which the residual value of the computer is 48,000 rubles. Since the market value of the computer is lower than its residual value (40,000 rubles. End of example 1.

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Property accounting

Assets received free of charge are reflected in accounting as part of non-operating income (clause 8 of PBU 9/99).
Moreover, the cost of materials is shown as part of income at the time of their transfer to production (clause 47 of the Methodological Recommendations on the procedure for generating indicators of an organization’s financial statements, approved by Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n). Fixed assets received free of charge are depreciated in accounting. Initially, the cost of such assets is included in deferred income (credit to account 98 “Deferred income”). As depreciation is calculated, their cost is taken into account as part of other income (credit to account 91 “Other income and expenses” in correspondence with account 98). In accounting, depreciation is calculated in one of the possible ways: linear; reducing balance; write-off of cost based on the sum of the numbers of years of useful life; write-off of cost in proportion to the volume of products (works). The use of one of the methods for calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group (clause 18 of PBU 6/01). Depreciation begins on the 1st day of the month following the month in which this object was put into operation, and stops on the 1st day of the month following the month when the cost of such an object was completely written off or when this object was removed from service fixed assets for any reason. Example 2
Let’s use the conditions of example 1. When accepting a computer for accounting purposes, its useful life is determined to be 5 years, i.e. 60 months.
(5 years x 12 months) and the straight-line depreciation method is selected. The certificate received from the non-profit organization indicates that the computer has been used for 1 year. Therefore, the remaining depreciation period will be 48 months. (60 - 12). Based on this, the monthly depreciation rate is 833.33 rubles/month. (RUB 40,000: 48 months). The following entries are made in accounting. In November: Debit 08 - 4 Credit 98 - 2 - 40,000 rubles. — received a free computer; Debit 01 Credit 08 - 4 - 40,000 rub.
— the computer was put into operation. In December (and subsequently for four years):
Debit 20 Credit 02 - 833.33 rubles. — depreciation has been calculated on the computer; Debit 98 - 2 Credit 91
- 833.33 rub. — part of the cost of a computer received free of charge is included in non-operating income. End of example 2.

The cost of property (including fixed assets) received free of charge by an organization, with the exception of those named in Article 251 of the Tax Code of the Russian Federation, for tax purposes is recognized as non-operating income at the time the parties sign the acceptance certificate (subclause 1, clause 4, article 271 of the Tax Code of the Russian Federation ). The received property is included in the depreciable property if it meets the requirements of paragraph 1 of Article 256 of the Tax Code of the Russian Federation, namely, it belongs to the organization as a property and is used to generate income. In addition, it should not be on the list of property that cannot be depreciated (clause 2 of Article 256 of the Tax Code of the Russian Federation). Tax accounting does not accrue depreciation on fixed assets received free of charge from organizations if the authorized capital of the receiving (transferring) party consists of at least 50% of the contribution of the transferring (receiving) organization. Fixed assets received free of charge from an individual are also not subject to depreciation, provided that the authorized capital of the receiving party consists of at least the same 50% of the contribution of this individual. Hence, property received free of charge is not subject to depreciation, the cost of which is not taken into account when determining the tax base for calculating income tax (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation). For tax accounting purposes, depreciation can be calculated using two methods - linear or non-linear (Article 259 of the Tax Code of the Russian Federation). The linear method is necessarily applied to buildings, structures, transmission devices included in the eighth - tenth depreciation groups, regardless of the timing of commissioning of these objects. For other fixed assets, the taxpayer has the right to apply one of two methods. The selected depreciation calculation method cannot be changed during the entire period of depreciation calculation for this object. Depreciation amounts in accounting and tax accounting may differ even if the original cost is the same. To avoid this, it is necessary to use the linear depreciation method in both accounts, while establishing the same useful life of the object. Example 3

Let's use the conditions of example 1. In tax accounting, at the time of commissioning of a donated computer, a linear depreciation method and its useful life of 5 years are established (the computer according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, is included in the third depreciation group with a service life of 3 to 5 years). The certificate received from the non-profit organization indicates the period of its operation before transfer - 1 year. The Tax Code of the Russian Federation allows, when purchasing used fixed assets, to reduce their useful life by the number of years (months) of operation of this property by the previous owners (Clause 12, Article 259 of the Tax Code of the Russian Federation). A reduction in the established service life by this amount for objects received free of charge may be met with hostility by tax officials. Therefore, in order to avoid disputes with them, it is advisable not to do this. The monthly depreciation amount in tax accounting will be 800 rubles/month. (RUB 48,000: 60 months). Starting from December 2002, this amount will reduce the taxable profit of the organization every month. End of example 3.

As mentioned above, in tax accounting the date of signing the act of acceptance and transfer of property transferred free of charge is recognized as the date of receipt of non-operating income. Moreover, this applies to both possible methods used in calculating income tax: both accrual and cash. Example 4

Under the donation agreement, on November 4, 2002, the construction organization Ornament CJSC received from the founder the material - construction sand in the amount of 20 tons, the market value of which was 75,000 rubles.
In the same month, 10 tons of sand were written off for production. The remaining 5 tons of sand were used in production in December 2002 and January 2003. The transfer of material is documented in a transfer and acceptance certificate. When sand arrives at the warehouse, a receipt order is issued. In this case, the following entry is made in accounting: Debit 10 Credit 98 - 2 - 75,000 rubles.
— the sand transferred free of charge was capitalized at market value. As sand is used in production, its cost is recognized as non-operating income:
Debit 20 Credit 10 - 37,500 rubles. (RUB 75,000: 20 t x 10 t) - sand was written off for production; Debit 98 - 2 Credit 91-1 - RUB 37,500.
— the cost of sand written off for production and received free of charge is taken into account in non-operating income. Similar entries are made in December and January 2003 in the amount of 18,750 rubles. (RUB 75,000: 20 t x 5 t). In tax accounting, the total cost of sand donated free of charge is 75,000 rubles. — taken into account in non-operating income in November 2002. End of example 4.

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Thus, in the case of gratuitous receipt of raw materials and materials to be used in production, organizations that use the accrual method of determining income at the end of the reporting period may have discrepancies between the accounting and tax accounting data under the article “Non-operating income” in the amount not used in production of property. In the income tax return, the value of property received free of charge is reflected on line 030 of sheet 02 as part of non-operating income. In addition, at the end of the tax period, this amount must be entered on line 070 of Appendix 6 to Sheet 02 “Non-operating income”.

Tax obligations

The gratuitous transfer (receipt) of property in most cases leads to additional tax obligations of both parties.
The recipient organization's corporate property tax may increase. As is known, this tax is imposed on fixed assets, intangible assets, inventories and costs on the organization’s balance sheet. Moreover, fixed assets and intangible assets are accounted for at their residual value (Article 2 of the Law of the Russian Federation dated December 13, 1991 No. 2030-1 “On Enterprise Property Tax”). When calculating property tax, the residual value of gratuitously transferred fixed assets and intangible assets is taken into account according to accounting data (clause 4 of the instruction of the State Tax Service of Russia dated 06/08/95 No. 33 “On the procedure for calculating and paying enterprise property tax to the budget”). The cost of donated goods and materials will be taken into account in tax calculations only if they were not sold or used before the end of the reporting (tax) period. The donor also has to deal with the budget. In cases provided for by the Tax Code of the Russian Federation, the gratuitous transfer of property is recognized as a sale (Clause 1, Article 39 of the Tax Code of the Russian Federation). For the purposes of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, the transfer of ownership of goods, results of work performed, and the provision of services free of charge are recognized as the sale of goods (work, services) (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, the transferring party must pay VAT to the budget on the value of the property transferred free of charge. In this case, the tax base for VAT is its market value (clause 2 of Article 154 of the Tax Code of the Russian Federation). Example 5
The construction organization OJSC Stroyservice donates materials to a non-profit organization, the book value of which is 40,000 rubles.
The amount of VAT paid to the supplier of materials is presented for deduction when they are accepted for accounting - 8,000 rubles. The market price of the transferred materials is 48,000 rubles, including VAT - 8,000 rubles. The founders of the organization provide for the use of retained earnings from previous years for expenses associated with the gratuitous transfer of property to a non-profit organization. In the accounting records of the transaction, the transfer of materials free of charge will be reflected as follows: Debit 84 Credit 10 - 40,000 rubles. — materials donated free of charge; Debit 84 Credit 68 subaccount “VAT Calculations” - 8,000 rubles. — VAT is charged for the free transfer of materials. Debit 68 subaccount “Calculations for VAT” Credit 19 - 8000 rub. — previously deductible VAT on materials is reversed; Debit 84 Credit 19 - 8000 rub.
— VAT paid to the supplier of materials is included in profit. End of example 5.

An invoice is issued by the donor for the market value of the property in two copies. The organization will have to register its copy in the sales book. The recipient does not register this invoice in the purchase book (Clause 11 of the Government of the Russian Federation of December 2, 2000 No. 914). The recipient organization does not have the right to reimburse this amount of tax, since it does not pay for the property received. One of the mandatory conditions for deducting the amount of VAT is its payment to the supplier (Article 171 of the Tax Code of the Russian Federation). There are also exceptions. Thus, the following are not recognized as subject to VAT:

• transfer on a gratuitous basis of fixed assets to government and local government bodies, as well as budgetary institutions, state and municipal unitary enterprises;
• transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities.