General Audit Department on the issue of reducing tax under the simplified tax system on trade fees

Trade tax payers

The obligation to independently calculate and pay the trade fee in accordance with clause 1 of Art. 411 of the Tax Code of the Russian Federation is entrusted to entrepreneurs and organizations that conduct trading activities within the municipality that has adopted a regulatory act introducing this fee on its territory.

It is necessary for organizations and individual entrepreneurs located on the OSNO and the simplified tax system to transfer the trade tax, subject to its validity in the territory of trading activities. Institutions and entrepreneurs paying the Unified Agricultural Tax are exempt from the obligation to charge the trade tax. Individual entrepreneurs working on the patent system also do not pay it. UTII does not apply to those types of activities for which a trade tax is levied based on a decision of local authorities.

IMPORTANT! The accrual of trade fees is expected only in cases where the entity uses movable/immovable property when carrying out trade operations. That is, there is an object of trade.

The Tax Code of the Russian Federation does not provide a clear definition of the object of trade. Letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730 contains provisions defining the responsibilities for paying trade fees by entities engaged in various sales activities. The following types of work are not subject to tax:

1. Sales of products of own production, if the sale does not use retail facilities (retail outlets).
2. Food products sold through catering facilities.
3. Sales of collateral by pawnshops.
4. Use of premises for concluding trade contracts and agreements, if the area is not equipped for displaying goods and making cash settlements with clients.
5. If, during the provision of household services, related goods are sold.

Another point of view of officials on determining the object of sale can be found in the material “Should I pay a sales tax when selling through an office?” .

The transfer of the contribution to the budget should be made every quarter no later than the 25th day of the month following it, if cases of trade have been recorded that meet the requirements of Art. 413 Tax Code of the Russian Federation. There are no separate reporting forms for the calculation and payment of fees.

Calculation and payment of trade tax amounts

In Letter dated June 26, 2015 N ГД-4-3/ [email protected], tax department specialists reminded payers of the trade tax the rules for calculating and paying the said fee.

Payment of the trade tax is made by payers of the trade tax no later than the 25th day of the month following the taxation period (clause 2 of Article 417 of the Tax Code of the Russian Federation).

Payment of trade tax amounts is carried out by organizations or individual entrepreneurs registered as a trade tax payer with the tax authority:

• at the location of the real estate property - indicating the details of the payee and OKTMO code at the place of registration as a trade tax payer;
• at the location of the organization (place of residence of the individual entrepreneur) - indicating the details of the payee at the place of registration as a trade tax payer, and the OKTMO code - at the place of carrying out trading activities.

If during the taxation period the payer of the trade fee has experienced an increase in the value of the physical characteristic of the object of trade, then such payer of the trade fee, when calculating the amount of the trade fee, must take into account the specified change from the beginning of the quarter in which the increase in the value of the physical characteristic occurred. If the value of the physical characteristic of the object of trade decreases during the taxation period, this change is taken into account from the next taxation period (quarter) (clause 1 of Article 412 of the Tax Code of the Russian Federation).

In case of submission to the tax authority from the authorized body of information about identified objects of taxation with trade duty , in respect of which the tax authority was not notified by the payer of the trade duty or in respect of which the notification contains inaccurate information, the tax authority shall, within no later than 30 days from the date of receipt the said information sends the payer of the trade fee a request to pay the fee.

The amount of trade tax specified in the request is calculated on the basis of information submitted to the tax authorities by the authorized body (clause 3 of Article 417 of the Tax Code of the Russian Federation). In this case, the deadline for payment of the trade fee, named in clause 2 of Art. 417 of the Tax Code of the Russian Federation may not come yet.

According to paragraph 4 of Art. 69 of the Tax Code of the Russian Federation, the requirement for payment must be fulfilled within eight days from the date of its receipt, unless a longer period of time for paying the tax (fee) is specified therein.

In order to comply with the provisions of paragraphs 2, 4 of Art. 69 and paragraph 3 of Art. 417 of the Tax Code of the Russian Federation, it is necessary to take into account that when forming a requirement to pay a trade tax on the basis of acts on the identification of a new object of taxation or on the identification of unreliable information in relation to the object of taxation, drawn up in accordance with Art. 418 of the Tax Code of the Russian Federation, if the deadline for paying the trade fee is longer than the time allotted for fulfilling the requirement, the deadline for fulfilling this requirement must correspond to the deadline for paying the trade fee (the 25th day of the month following the taxation period (quarter)).

The requirement to pay a tax, fee, penalty, fine, interest (for organizations, individual entrepreneurs) in the line “Grounds for collecting taxes (fees, penalties, fines, interest)” must contain information about the name of the authorized body that sent the information, as well as the type and details of acts drawn up by these bodies.

In other cases, the requirement to pay the fee is sent in accordance with the generally established procedure.

In case of deregistration of a Russian organization (individual entrepreneur) with a tax authority other than the tax authority at the location (place of residence), in connection with the termination of activities subject to trade tax, the “RSB” cards for trade tax, which have a negative or a positive value are subject to transfer to the tax authority at the location of the organization (place of residence of the individual entrepreneur).

The tax authority at the location (place of residence) of the taxpayer must open “RSB” cards with OKTMO at the place of previously carried out activities for further work.

Reflection of trade tax in the income statement

If an enterprise is located on OSNO and at the same time pays a trade tax, it becomes possible to reduce the final amount of income tax or advance payments on it (clause 10 of Article 286 of the Tax Code of the Russian Federation). However, this will require the following conditions to be met:

1. In profit tax, you can only reduce that part of it that is subject to transfer to the regional budget, where the trade tax is also paid.
2. The trading fee for a certain period must not only be accrued, but also paid on time.
3. The subject provided notification of registration as a trade tax payer.

If the amount of the paid trade fee is greater than the income tax accrued for payment for the reporting period to the regional budget, then the remaining amount of the fee can be taken into account in the next reporting period or in the profit declaration for the year. The company's lack of profit in the reporting period is not a reason for non-payment of the trade tax.

If a legal entity has separate divisions, then the profit tax on branches can be reduced in the part that they transfer to the same budget as the amount of the trade fee.

To reflect the trade fee in the profit declaration, approved by order of the Federal Tax Service of Russia on October 19, 2016 No. ММВ-7-3 / [email protected] , lines 265-267 on sheet 02 and lines 095-097 in Appendix 5 to sheet 02 are intended.

Read about some of the nuances of filling out the declaration in the article “Income Tax Declaration for the 2nd Quarter of 2017.”

Preparation of collection reports

No self-reporting has been introduced for this tax. First, the taxpayer must register with the tax office. For this purpose, a standard notification is provided in the TS-1 form. This action must be completed a maximum of five days after trading began.

The TS-1 form must contain information on the specific applicable tax rate. And also about the commercial premises for which the fee is paid. The Federal Tax Service will check all information to determine whether the fee is paid correctly. The completed TSM-1 form is always transferred to the tax service when any data or objects appear.

A TS-1 notice is filed even if someone is exempt from paying taxes.

Profit declaration: how to reflect tax in it?

If we mean a legal entity that applies the basic taxation system, then the tax is paid on profit, which is made up of income minus expenses. In this case, a rate of 20 percent is applied. In this case, the transfers themselves are divided into two parts:

1. 2 percent – ​​for the federal budget.
2. 18 percent for locals.

What and how do they write in the declaration?

New document samples differ from old ones in the presence of the so-called sheet 02. It is needed to display specific tax-related information. In the very second sheet, such declarations have only two pages. When the first one is filled in, they write about:

• Calculated annual tax, broken down by budget. You need to keep separate lines for local and federal.
• Current tax rates.
• Annual tax base.
• Income and expenses for the last 365 days, according to the annexes to the second letter, which have already been completed.

There is also a second page where you need to write information on:

1. Tax to be paid additionally. Usually it is equal to the difference in relation to the advances paid.
2. A fee that reduces transfers for the year.
3. Reduction of advance payment for the previous period of 9 months.
4. Funds transferred starting in January of the current year.
5. Advance payments from the declaration for the previous period.

How entrepreneurs can reduce personal income tax payable

Subjects that are subject to the general taxation system and have the right to reduce tax payments through trade fees include not only organizations, but also individual entrepreneurs. Entrepreneurs have the right to offset the paid contribution against the amount of accrued personal income tax for the tax period (clause 5 of Article 225 of the Tax Code of the Russian Federation).

However, if a taxpayer is registered in one region, but pays a trade tax at the place of business in another territory, it will not be possible to reduce the final costs of transferring personal income tax. Individual entrepreneurs will also need to register as a trade tax payer by submitting a corresponding notification to the Federal Tax Service.

In the declaration in form 3-NDFL, approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] (as amended on October 10, 2016), the trade tax, which reduces the amount of accrued income tax, will be shown on the line 091 section 2.

For the 3-NDFL declaration form, which contains a line to reflect the trade fee, see the article “New 3-NDFL tax return form.”

Reduction of tax under the simplified tax system by the amount of trade tax

A number of business entities have the right to reduce tax payments at the expense of previously paid trade tax. We are talking about individuals and legal entities who have chosen a simplified taxation system.

If entrepreneurs work on a simplified basis and take into account only income as an object of taxation, then the tax (advance payment) under the simplified tax system can be reduced by the amount of the fee paid (clause 8 of Article 346.21 of the Tax Code of the Russian Federation). This requires that the actual payment of the levy be made in the same accounting period in which the tax is assessed. The taxpayer himself must be registered in the region where the trade tax applies.

When calculating the final tax according to the simplified tax system, there is no limit of 50% for reducing the amount due to the fee (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

The opinion of officials on this matter is reflected in the material “Trade tax can reduce the “simplified” tax by more than half .

Simplified taxation with the object of taxation “income minus expenses” takes into account the listed trade fee in the costs that reduce the tax base (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

For other expenses that can be legally taken into account under this taxation object of the simplified tax system, read the article “List of expenses under the simplified tax system “income minus expenses”” .

In a simplified declaration, only taxpayers who have chosen “income” as the object of taxation need to reflect the trade tax in specially designated lines. To reflect this fee, they use lines 150–153 and 160–163 in section 2.1.2 of the simplified taxation system declaration, approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

Trade fee under the simplified tax system “income minus expenses”

According to letters of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated July 23, 2015 No. 03-11-09/42494 and the Federal Tax Service dated August 14, 2015 No. GD-4-3 / [email protected] “On the accounting procedure amounts of trade duty, taxpayers using a simplified taxation system”, it is necessary to adhere to the procedure for accounting for amounts of trade duty for taxpayers using a simplified taxation system.

In accordance with clause 8 of Article 346.21, if the taxpayer carries out a type of business activity in respect of which a trade tax is established, the taxpayer, in addition to the reduction amounts, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the subject of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of the trade tax paid during this tax (reporting) period.

Results

The trade tax is currently only valid in Moscow.
In other regions, a corresponding decision by local authorities has not been made. Entities engaged in trading activities subject to the tax are required to register as tax payers with the Federal Tax Service. In the future, there is no need to report for completed transactions. Timely paid trade fees are taken into account when preparing tax reports for profits, personal income tax or simplified taxation system to reduce tax liabilities. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.