Many individuals and legal entities have to pay land tax. But there are some categories of persons who do not have such an obligation.

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Consider who can be exempt from paying this tax in Russian Federation in 2019.
If the person is the owner land plot on the territory of the Russian Federation, he will have to pay land tax.

Such a payment is made not only by citizens who own the object, but also by persons who use the site on a permanent basis or on the right of lifetime inheritable possession. This is the main difference between land tax and property tax.

General points

All citizens of Russia are taxpayers of several types of taxes. They must pay tax on their profits (), on land, etc.

But there are some individuals who are exempt, and can partially or completely avoid paying tax.

Required terms

Land tax is a payment, which is determined taking into account the taxable land.

This amount is determined by the Tax and Customs Board, taking into account the information received from the local government.

The land tax is regional. It is transferred in full to the budget of the local government unit.

In relation to land, which is mentioned in the normative act on nature protection (zakaznik, zones with limited use, etc.), the tax is paid in the amount of 50% of the established rate.

Normative base

Information about land tax is contained in (). When considering the issue of taxation of land plots, one should also refer to the laws of the regional level.

After all, the state gives the right to local authorities to establish for certain categories of persons at their discretion. The main thing is that this does not violate federal regulations.

Who is exempt from paying land tax in Russia

The list of persons who may not pay land tax is in.

This applies to persons who rent land plots, use them free of charge or have the right to take advantage of the privilege.

Persons liable to pay

Companies and citizens who own land plots on the basis of rights, permanent use or lifetime inheritable possession are considered land tax payers.

If such persons have land in possession on a different basis (until, in a certain period), then payment is not made.

The right to an object can be confirmed by certificates of state registration of rights, state certificates for the right to use plots, acts on the provision of land, and other certificates that were received by individuals and companies.

Land tax payers are:

• land owners;
• land users, if it is not re-registered in accordance with the Land Reform Law;
• if there are building rights;
• the user owner, if there is a corresponding encumbrance;
• persons who have the right to use the site, if municipal or state real estate is allocated for the extraction of minerals.

The state will pay tax on the land that is returned, replaced, compensated. It is also paid from lands compensated, but not taken into use by anyone.

Who is eligible for the benefit

The procedure for using benefits is described in legislative documents. Benefits can only be used if the land is used for a traditional way of life and crafts.

By 10 thousand rubles, the amount of the person's payment can be reduced, which is reflected in. But keep in mind that the required benefit will not be applied automatically.

First, it is worth preparing a number of certificates and submit them to the authorized body. Land tax benefits can also be used by legal entities that are engaged in activities related to folk art crafts.

Are pensioners exempt from paying land tax? There are no provisions in the legislation of the federal level that would establish the right to a benefit for pensioners.

But such a right can be established by local authorities. At the regional level, benefits are established that involve complete release from the payment of taxes.

They may also set a specific amount that individuals may not pay. Individuals cannot avoid paying taxes at all. But to reduce its size is quite.

For example, in Moscow, citizens can use, the value of which is 1 million rubles. Disabled people, large families, Chernobyl victims, etc. have such an opportunity.

Conditions that must be met in order to receive a tax relief on land:

Who is not subject to taxation under the Tax Code

To clarify this information, you should refer to the tax code. You can also consult at the branch of the Federal Tax Service, where they will tell you if additional benefits have been established in a particular region.

Usually the necessary information is presented on the stands in the offices. Land tax should be paid for all plots, except:

Those where the law prohibits	Conduct business activities
Plots that belong to the zones of the special regime of reserves	permanent dwelling place
Plots related to the buildings of the diplomatic and consular missions	Foreign country or to their parts
Plots that are objects of use by foreign states	Or international organizations in accordance with the agreement that is concluded between the Government of the republics and foreign states
Plots where the church is located	Or parish prayer house
Lands of the municipal authority	What is located on the administrative territories of the local government (except when such land is used by a person whose land use has not been re-registered in accordance with the requirements of the Land Reform Law, or such a site is encumbered with development rights or the right of use)
Plots under a public body of water or a road	What is in public use
Sites used by international military headquarters	—
Plots that are the property of the state	And they have a designated purpose for a public building
Lands that have the designated purpose of general use	For example, the land of the cemetery

For individuals

1. Hero of the USSR and Russia.
2. Cavalier of the Order of Glory.
3. A person that has 1, 2 disability groups.
4. A person who has been disabled since childhood.
5. Veteran and invalid of the Great Patriotic War and combatant.
6. A person who has been affected by radiation.
7. A person who participated in nuclear tests and eliminated nuclear accidents.
8. A person that has radiation sickness.

There are categories of persons who are not required to pay tax in federal regulations. Beneficiaries are representatives of the small indigenous peoples of the North, Siberia, Far East, their communities.

Video: land and apartment tax

Let us give an example of benefits for the payment of land tax, which are established regional authorities city ​​of Kemerovo.

You do not have to transfer funds in relation to land at all:

Half of the tax payment is paid by citizens who own land:

• in the sanitary protection zone of an industrial enterprise;
• under private buildings that are located on certain streets;
• designed to accommodate a private house, garage (chairman).

The following have the same right:

• single citizens who have an income of less than 0.5 of the subsistence minimum;
• , children and guardians that live together;
• incomplete families;
• rehabilitated persons who are subject to political repression;
• if the children have not reached the age of majority;
• families with a child with a disability.

Up to 70% can be saved by managing organizations of technical parks that have been included in the relevant register.

For legal entities

The legislation contains a complete list of companies that may not pay land tax. This list is closed. But local authorities can supplement it at their discretion.

Which organizations are exempt from paying land tax:

1. Organization of the criminal executive system.
2. A company that owns land on which roads are located.
3. Religious organization, but if the land is used exclusively for its intended purpose or for charity purposes.
4. Organization of the disabled.
5. A company whose main activity is the production and sale of traditional handicrafts.
6. A company that is a resident of a special economic zone.
7. in the Skolkovo center.
8. A shipbuilding enterprise that is located within a special economic zone.
9. A public organization that has more than 80% of the disabled in the state, and the land is used in the activities envisaged.

Subjects that are considered special are fully exempted from tax transfer. This refers to those entities that perform a number of managerial functions.

This applies to state authorities and local self-government, autonomous, budgetary and state institutions, state scientific centers of Russia.

But there is a condition in the legislation - the land must be used to perform the relevant functions.

As you can see, not all companies and citizens are required to pay land tax. If you do not qualify as beneficiaries according to the legislative norms of Russia, find out if additional benefits have been established by the regional authorities.

To do this, just call or appear at the branch of the territorial tax authority.

If you cannot get a tax exemption, then study the provisions that govern the rules for calculating the payment and the procedure for transferring the amount.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Discipline "MDK 05.01 "Organization and planning of tax activities""

on the topic: "The procedure for determining the conditions for complete exemption from certain taxes"

(signature) (student's full name)

Group B - 141

(signature) (full name of teacher)

Grade ____________________

Barnaul 2017

Introduction…………………………………………………………………………..3
1 Full exemption from VAT…………………………………………………...4
2 Exemption from payment of property tax……………………………...5
3 Exemption from income tax………………………………...6
4 Exemption from personal income tax……………….7
Conclusion…………………………………………………………………………..8
List of sources used………………………………………………9

Introduction

Taxes are the main source of funds for the budget of the Russian

Federation, and benefits reduce the tax burden of legal entities and allow more efficient organization of the work of the enterprise, as well as increase the real income of individuals. The collection of taxes and the provision of benefits are provided for by the legislation on taxes and fees.

The legislation on taxes and fees may also provide for tax benefits and grounds for their use by the taxpayer.

Privileges for taxes and fees - the advantages provided by the legislation provided for certain categories of taxpayers in comparison with other taxpayers, including the opportunity not to pay tax or pay it in a smaller amount.

The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of benefits, cannot be of an individual nature.

1 Full exemption from VAT

It is carried out in three ways.

The first is that organizations and individual entrepreneurs are entitled to exemption from the calculation and payment of tax, if for the three previous consecutive calendar months the amount of proceeds from the sale of goods, excluding VAT and VAT, does not exceed 1 million rubles.

Persons exercising the right to exemption must submit an appropriate written notification and documents confirming the right to exemption to the tax authority at the place of registration.

Documents confirming the right to exemption (or extension of its term) are:

‒ extract from balance sheet(provided by organizations)

- an extract from the sales book,

‒ an extract from the book of accounting for income and expenses business transactions

(provided by individual entrepreneurs).

The second way. Legislation defines transactions

recognized by the implementation.

The third way. Exemption from taxation of certain transactions,

such as the implementation of vital medicines, services

medical sphere, services for the maintenance of children in preschool institutions, the transfer of residential premises, the sale of lottery tickets and postage stamps, educational services, insurance services, banking operations, services for the care of the sick, the disabled and the elderly, and other operations.

2 Property tax exemption

There are two methods for granting property tax exemptions:

I. By types of organizations and types of activities. Certain types of organizations are completely exempt from paying property tax. This budget organizations, legislative and executive authorities, Pension Fund, social insurance fund, health insurance fund, bar associations, enterprises for processing agricultural products, fish and seafood (if the proceeds from these types of activities exceed 70% of total proceeds), cultural and art institutions, religious associations and organizations, enterprises of folk art crafts , institutions of the penitentiary system and other organizations.

II. By objects. Certain types of property on the balance sheet of the taxpayer are not taxed: land, communication satellites, communication routes, power lines, property for educational needs, for nature protection, fire safety, civil defense, insurance reserves, property of the socio-cultural and housing and communal services and other types of property.

3 Income tax exemption

Chapter 25 of the Tax Code does not provide for income tax benefits, however, during the transition period, it remains possible to use the benefits provided for by Law 2116-1 and 110 FZ. (Benefits for small businesses that do not apply the simplified reporting system; benefits for organizations implementing priority investment projects, and others).

The transitional period meant benefits for small businesses for 4 years, for enterprises with priority investment projects - no more than three years. The relief for small businesses not using the simplified system was provided in the following way:

the first 2 years small businesses do not pay income tax.

In the 3rd year they pay 25% tax;

In the 4th year - 50%.

In this case, the following conditions must be met:

1) the enterprise meets the criteria established for referring to small businesses:

a) number

b) formation of the authorized capital;

2) the enterprise must be newly established not on the basis of a liquidated / reorganized one;

3) the enterprise carries out the production of consumer goods, medical drugs, construction goods;

4) revenue from these types of activities in the 1st and 2nd year must exceed 70% of the amount of revenue, in the 3rd and 4th years - 90%;

5) a small enterprise must not cease operations before the expiration of 5 years.

The benefit applies for 4 years. If a small business ceases

activities before the expiration of 5 years, income tax is calculated in full and is paid to the budget, taking into account the adjustment at the refinancing rate.

4 Exemption from personal income tax

The following types of income of individuals are not subject to taxation (exempted from taxation):

state benefits, with the exception of benefits for temporary

disability, unemployment, pregnancy, childbirth;

state pensions;

all types of compensation payments (within the limits) related to:

Compensation for harm caused by injury or other damage to health;

Free accommodation and utilities, fuel or the corresponding monetary compensation;

Payment for the cost of food and equipment for employees of physical culture and sports

organizations;

donor remuneration;

alimony;

• international (Russian) awards for achievements in established

  areas;

  one-time financial assistance;

  scholarships and other income provided by law.

These incomes are exempt from taxation, provided that the taxpayer provides a document issued by the relevant local government, income not exceeding 2,000 rubles received on the grounds specified in the Tax Code.

Conclusion

Thus, we have considered the main ways to provide tax incentives in in general terms and on the example of specific taxes for individuals and legal entities. Tax incentives are the most important tool state regulation activities of large and small enterprises, private entrepreneurs and real incomes of individuals. Therefore, everyone who is subject to tax incentives is interested in knowing the laws, their rights and obligations.

List of sources used

Tax Code of the Russian Federation. Part 1. Part 2.

Changes in tax legislation from 01.01.2010//Tax Bulletin. - 2010. - No. 1. - S. 14 - 20.

"Fundamentals of the tax system", D.T. Chernik, A.P. Pochinok, V.P. Morozov, "Unity", M., 2015

Who is exempt from property tax? This question is asked by taxpayers who want to reduce the tax burden. The main types of benefits, as well as who is exempt from paying property tax in accordance with tax legislation, will be considered in the material presented.

Who grants the right to exemption from property tax?

Legislatively, the rights to benefits and tax exemptions are enshrined in the Tax Code, and are also established by acts of the constituent entities of the Russian Federation (Article 56, Article 372 of the Tax Code of the Russian Federation).

Conventionally, property tax benefits can be divided into 2 groups:

• the benefits contained in the provisions of the Tax Code are valid in all subjects of the Russian Federation where property tax is established;
• benefits introduced by local authorities and valid only on the territory of the corresponding region (municipality).

The benefits established by the Tax Code are valid throughout Russia and do not require additional approval in the laws of the constituent entities of the Russian Federation (definition Supreme Court RF dated July 5, 2006 No. 74-G06-11).

For information on how benefits are coded in tax reporting, read the article. .

Which firms are not subject to corporate property tax under federal law?

The list of benefits established by the Tax Code is given in Art. 381 of this document. Conventionally, they can be grouped according to some features that unite the group.

In pp. 1-4 art. 381 of the Tax Code of the Russian Federation lists organizations that are entitled to exemption from property tax. But such a right is given to them only with the intended use of property. These include:

1. Organizations and institutions in the field of criminal-executive proceedings. Property should be used exclusively for the implementation of the functions assigned to them (clause 1 of article 381 of the Tax Code of the Russian Federation).
2. Organizations associated with religious activities. The property must be used in the conduct of religious activities (clause 2, article 381 of the Tax Code of the Russian Federation).
3. Organizations with authorized capital, consisting of contributions from all-Russian public organizations of the disabled. Moreover, the average number of disabled people should be from 50% of the number of all employees, and their share in the wage fund - from 25% of the total wages (clause 3 of article 381 of the Tax Code of the Russian Federation). The property of such an organization must be used for the production and sale of goods (with the exception of mineral raw materials, excisable goods and goods from the list approved by Decree of the Government of the Russian Federation of February 18, 2004 No. 90), works and services (except for brokerage and intermediary services).
4. All-Russian public organizations of the disabled. The number of persons with disabilities and their legal representatives must be 80% or more of all members. Activities must be carried out in accordance with the charter.
5. Organizations whose property is owned by the All-Russian public organization disabled people. Activities from the use of property should have a social orientation (educational, cultural, health-improving, rehabilitation), and any assistance should be provided to the disabled (clause 3 of article 381 of the Tax Code of the Russian Federation).
6. Organizations engaged in the production of pharmaceutical products (clause 4 of article 381 of the Tax Code of the Russian Federation).

Companies are exempt from corporate property tax in respect of certain assets, namely:

• federal highways general use (clause 11 of article 381 of the Tax Code of the Russian Federation);
• property used by an organization - a resident of a special or free economic zone in this zone and acquired specifically for this purpose, with a time limit (10 years from the month following the month of registration), giving the right to such a benefit (clauses 17, 26 of Art. 381 of the Tax Code of the Russian Federation);
• objects with high energy efficiency, within 3 years from the date of registration of the property (clause 21, article 381 of the Tax Code of the Russian Federation);
• property used for the construction of ships in the special economic zone for 10 years from the date of registration of the shipbuilding organization as a resident of the zone and 10 years from the date of registration of the property, but not more than the period of existence of the special zone (clause 22 of article 381 of the Tax Code of the Russian Federation );
• real estate of management companies of special economic zones, created for the purpose of working in such a zone, for 10 years from the month following the month of registration of property (clause 23 of article 381 of the Tax Code of the Russian Federation);
• property used in the internal sea waters of the Russian Federation for the development of hydrocarbon deposits for at least 90 calendar days within 1 calendar year (clause 24, article 381 of the Tax Code of the Russian Federation);
• movable property acquired after 01/01/2013, except for that received as a result of reorganization (liquidation) or from an interdependent person, while the restrictions do not apply to railway rolling stock manufactured after 01/01/2013 (clause 25, article 381 of the Tax Code of the Russian Federation).

In addition to the above, there are those organizations that are completely exempt from paying property tax:

• prosthetic and orthopedic enterprises (clause 13, article 381 of the Tax Code of the Russian Federation);
• bar associations, law firms and legal consultations (clause 14 of article 381 of the Tax Code of the Russian Federation);
• state centers of scientific activity (clause 15 of article 381 of the Tax Code of the Russian Federation);
• organizations related to the Skolkovo innovation center as management companies or participants in a research project (paragraphs 19, 20 of article 381 of the Tax Code of the Russian Federation).

Letter No. 03-05-04-01/29 of May 14, 2010 of the Ministry of Finance of Russia states that additional benefits may be established that will be valid only on the territory of the constituent entities of the Russian Federation. Such benefits since 2018 include exemptions provided by paragraphs. 24 (property of hydrocarbon deposits) and 25 (acquired after 01/01/2013) Art. 381 of the Tax Code of the Russian Federation. In relation to them, the regions are given the right to independently decide whether such benefits will be valid in the region (clause 1 of article 381.1 of the Tax Code of the Russian Federation) and what the nuances of applying benefits for movable property will be (clause 2 of article 381.1 of the Tax Code of the Russian Federation). If there is no relevant legislative decision on the application, then there will be no benefits.

Read more about these changes in the article. .

Property tax: preferential taxation in the subjects of the Russian Federation

The powers of local self-government bodies include the independent establishment of benefits. According to the Tax Code, property tax benefits are not individual in nature and are not established depending on the form of ownership of the organization (Articles 3, 56 of the Tax Code of the Russian Federation).

In accordance with the ruling of the Supreme Court of the Russian Federation of 07.06.2006 No. 59-G06-9, it is impossible to establish a property tax benefit if its use depends on the share of foreign participation in the taxpayer's authorized capital, since there is a dependence on the place of origin of capital, which is contrary to Russian tax legislation .

The legislation of the constituent entities of the Russian Federation cannot be contrary to the Tax Code, respectively, property tax benefits cannot be established as a change in the elements of property tax (Chapter 30 of the Tax Code of the Russian Federation).

The legislative bodies of the constituent entities of the Russian Federation may form additional terms allowing the use of exemptions.

An example is the Moscow region, where taxpayers, when using benefits, are required to provide a calculation of the amount of funds released at the end of the tax period and a report on their use. This provision is enshrined in paragraph 3 of Art. 4 of the law of the Moscow region "On preferential taxation ..." dated November 24, 2004 No. 151/2004-OZ.

Who is exempt from property tax under regional legislation?

Consider examples of property benefits for organizations that operate in the constituent entities of the Russian Federation:

1. Certain categories of taxpayers are exempted from taxation of all owned property.

Such a benefit is presented in St. Petersburg. Organizations are exempt from the tax, the main activity of which is the manufacture of special equipment for the life support and rehabilitation of disabled people (subparagraph 1, paragraph 1, article 4.1 of the Law of St.

In Krasnoyarsk, a similar benefit is provided to organizations engaged in the production of primary aluminum in the region in relation to newly created or acquired property accepted for accounting as fixed assets after 2012 (subparagraph “t”, paragraph 3, article 2 of the law Krasnoyarsk Territory"On the tax on property of organizations" dated 08.11.2007 No. 3-674).

2. When using the property for the intended purpose, the use of benefits is permissible.

For example, in Moscow, the law “On the tax on property of organizations” dated 05.11.2003 No. 64 was adopted, which exempts organizations from paying property tax railway transport general use in relation to objects of movable and immovable property used for transportation along the Small Ring of Moscow railway(signature 28, paragraph 1, article 4). The list of such property is established by the Moscow government.

3. Taxpayers are exempted from taxation in respect of a certain type of property.

This benefit, for example, was introduced for property used to organize recreation and recreation for children under 18 in the Leningrad Region (subparagraph “e”, paragraph 1, article 3_1 of the Law of the Leningrad Region “On the tax on property of organizations” dated 25.11. 2003 No. 98-oz) and the Khabarovsk Territory (clause 12, article 3 of the law Khabarovsk Territory“On Regional Taxes and Tax Benefits…” dated November 10, 2005 No. 308). In the latter case, it is applicable provided that in other periods the property falling under it is on conservation.

In the Vladimir region, a privilege has been established for public roads of regional and intermunicipal significance (clause 2, article 2.1 of the law of the Vladimir region "On the tax on property of organizations" dated November 12, 2003 No. 110-OZ).

Examples are:

• Moscow region, where organizations that are members of religious associations are allowed to pay 50% of the calculated tax amount (clause 2, article 14 of the law of the Moscow region “On preferential taxation ...” dated November 24, 2004 No. 151/2004-OZ);
• Chelyabinsk region in terms of charitable activities. The amount of the benefit is also 50% (clause 2, article 3 of the law of the Chelyabinsk region "On the tax on property of organizations" dated November 27, 2003 No. 189-ZO).

In accordance with the Tax Code, in the constituent entities of the Russian Federation, it is permissible to apply reduced rates for property tax (clause 2, article 372, clause 2, article 380 of the Tax Code of the Russian Federation). However, the reduced rate cannot be considered a benefit.

The use of tax benefits is the right of the taxpayer, therefore, it is necessary to have compelling grounds for the application of this right. The tax authorities may request from the taxpayer supporting and supporting documents on the application of property benefits (Articles 88, 89, 93 of the Tax Code of the Russian Federation).

For information on whether documents will be requested when applying reduced rates, read the material.

Is there an exemption from property tax for individual entrepreneurs and LLCs under special regimes?

Yes, there is. Among those who are exempt from property tax are organizations and individual entrepreneurs with special regimes. In this case, the following conditions must be met:

			Organization
	Selected as the tax regime	USN, ESHN, UTII or patent (only for individual entrepreneurs)
	The property is in use	As part of business activities	Company owned
	Special conditions	There are available documents confirming the use of property in work (lease agreement, agreement with suppliers, payment documents, etc.)	It is on the company's balance sheet

However, we note that starting from 01/01/2015, individual entrepreneurs and firms on special regimes must pay tax on their real estate for a certain purpose based on it (Article 378.2 of the Tax Code of the Russian Federation).

What categories of individuals do not pay property tax?

Since 2015, Chapter 32 of the Tax Code has come into force, according to which the tax on the property of individuals in the general case is calculated at the cadastral value.

The tax payers are the owners of residential real estate, garages, parking spaces, etc.

How is the personal property tax calculated? .

According to Art. 407 of the Tax Code of the Russian Federation, the following categories of individuals are not payers of property tax:

• Heroes of the USSR and the Russian Federation;
• participants of the Great Patriotic War and other hostilities;
• disabled people of groups I or II, as well as disabled since childhood;
• military personnel;
• family members of military personnel in case of loss of a breadwinner;
• pensioners;
• persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site, the disaster at the Chernobyl nuclear power plant, as well as at the Mayak production association, etc.

Also exempt from paying tax are owners of household buildings located within the boundaries of summer cottages, gardening, individual housing construction, the area of ​​\u200b\u200bwhich does not exceed 50 square meters.

Individuals who are entitled to tax benefits should submit an appropriate application and documents confirming the right to the benefit to the IFTS at the place of residence.

A tax benefit is provided to an individual in relation to 1 property. The taxpayer should be notified of his decision to choose a preferential asset no later than November 1 of the year that is the tax period. In case of failure to submit a notification about the selected property, the exemption is granted in relation to the asset with the maximum amount of the calculated tax.

Results

Corporate property tax benefits are established by the Tax Code, and can also be introduced at the regional level. Eligibility must be documented. The number of persons exempt from property tax includes special regimes, for which, since 2015, the obligation to pay this tax on real estate of a certain purpose with a tax base in the form of cadastral value has been introduced. There are benefits and property tax paid by individuals.

Under the law, in some cases, individual entrepreneurs and companies operating under the general taxation regime and, accordingly, obliged to apply VAT, can count on certain benefits or exemption from paying this tax.

What is a tax credit

In the legislation of the Russian Federation there is no clear interpretation of the concept " tax break". Therefore, most often this term is understood as either the ability to pay tax in a smaller amount, or the ability not to pay it at all. At the same time, the taxpayer may refuse such a benefit or stop using it for a certain period.

If we talk specifically about VAT, then in the Tax Code of the Russian Federation there is no unambiguous list of indulgences and benefits that apply to it. But some common points still exist. Let's consider them below.

VAT exemptions

First of all, it is worth mentioning that most tax specialists treat VAT benefits as follows:

• the right of enterprises and individual entrepreneurs to carry forward past losses to future periods;
• the ability to apply depreciation bonuses;
• when providing services outside the territory of the Russian Federation (in the very fact that there is no object of taxation), the possibility of not charging VAT.

But contrary to the established practice, strictly speaking, the items listed here cannot be fully attributed to VAT benefits, since other taxpayers are also entitled to them. Therefore, the main benefit of VAT is only the possibility of exemption from its payment.

Who can claim VAT exemption

According to article 145 of the Tax Code of the Russian Federation, in order to be exempt from VAT, individual entrepreneurs and enterprises must meet the following criteria:

• at least 3 months have passed since the state registration;
• excluding VAT for 3 months, the company's profit amounted to no more than 2 million rubles;
• sales do not use goods subject to excise duty, or when working with them, separate accounting is kept for excisable and non-excisable categories.

Attention! It should be noted that the Ministry of Finance believes that it is necessary to calculate the final amount of revenue with full accounting for sales of goods, both excisable and non-excisable, as well as transactions that are not recognized as VAT objects and are not subject to this type of tax.

Who cannot be exempted from paying VAT

In some cases, even if the above conditions are met, some organizations and individual entrepreneurs cannot be exempt from VAT. For example, these are situations where a company:

• performs the functions of a tax agent, that is, it is engaged in the sale of goods to buyers from other countries, and is also related to the lease of municipal and state property;
• engages in the importation of various goods into Russia.

How to get started with VAT exemption

After the accounting department of the enterprise is convinced that there are no obstacles to getting rid of VAT payment, it is necessary to make preliminary preparations, namely, to restore the previously accepted VAT deduction by:

This must be done immediately before proceeding with the VAT exemption procedure, that is, in the last tax period.

It should be taken into account that:

1. if fixed assets are “under-depreciated”, then VAT must be recovered from their residual value;
2. if VAT is paid on advances made by buyers, then it can be issued for a refund, but only on condition that buyers do not object to:
   • or terminate the contractual relationship and return the advance payment in full;
   • or make a clause on price changes in the contract - in this case, it is the advance VAT that can be returned.

If the buyer does not want to make changes to the contract for some reason, then when the goods are shipped, he needs to issue an invoice with VAT.

And you should always remember that as soon as the VAT exemption period begins, it will no longer be possible to apply the VAT paid on previously made advances to the deduction.

What documents are required for VAT exemption?

From individual entrepreneurs and organizations that want to save themselves from paying VAT, the tax authorities require:

1. notification in writing in a strictly defined format;
2. journal of control over the movement of invoices and its copy;
3. extracts: from the balance sheet - from LLC, from the book of income and expenses - from individual entrepreneurs, and an extract from the book of sales and purchases from both.

All of the above documents must be submitted to the territorial tax service no later than the 20th day of the month from which individual entrepreneurs or organizations no longer want to pay VAT.

For your information! An important feature of VAT exemption is the fact that it can be obtained at any time, and not only at the beginning of a new tax period.

As soon as an enterprise or individual entrepreneur applying for VAT exemption receives it, he can sleep peacefully for one year - the exemption period is fixed for 12 consecutive months. Input VAT at this time must be taken into account in the cost of work, services and goods.

Obligations of the VAT payer during the period of exemption from its payment

Despite the permission not to pay VAT, not to issue invoices to buyers, and therefore not to submit the relevant declarations, taxpayers still have some obligations. Namely, they must:

• keep a book of sales and purchases;
• keep a journal of invoices;
• issue invoices for shipments marked “without VAT” to counterparties;
• issue invoices with the allocated tax amount;
• pay VAT if the goods are imported from outside the Russian Federation;
• perform the duties of a tax agent for VAT;
• fill in and submit to local tax specialists a declaration for the quarters in which VAT was applied.

It is necessary to strictly monitor the implementation of these operations, since if the regulatory authorities detect neglect of them, administrative penalties in the form of fines may follow.

How to extend VAT exemption

Toward the end of the 12-month VAT exemption period, the taxpayer must decide on future plans. If he wants to extend it, then he needs to act according to the old scheme, that is, contact the tax service in time with the same necessary package of documents. Among other things, tax specialists will check whether there were any excesses under the conditions for exemption from VAT in previous tax periods.

How to return to VAT payments

If for some reason it becomes necessary to return to VAT payments, then you must again contact the local tax office in order to file an application for waiving VAT exemption there. Moreover, it is impossible to do this voluntarily before the expiration of the annual period for which it was received.

That is, even if an individual entrepreneur or organization starts issuing VAT invoices to customers, it will not be possible to deduct input VAT.

When the right to get rid of VAT is lost

In some cases, a taxpayer who has already received the right not to pay VAT may lose it. This happens when:

• the profit of an individual entrepreneur or enterprise is above 2 million rubles for three months in a row;
• there are sales of excisable goods.

Important! When assessing the amount of revenue, tax specialists also look at those periods that go beyond the boundaries of the exemption period.

Attention! Those individual entrepreneurs and LLCs that, during the exemption from VAT, switched to UTII or USN, in the future may no longer submit documents to confirm the right to exemption from VAT.

The procedure for getting rid of VAT is not the most difficult matter, it requires a careful approach. Therefore, if there is uncertainty about the appropriateness of its use, for example, due to plans for business development and increasing turnover, it would be wiser to simply switch to another tax system, for example, the simplified tax system. However, in cases where the transition to other tax regimes is not possible, VAT exemptions are a great way to reduce the burden on the enterprise tax accounting and reporting, and paying taxes.

Who is eligible for tax exemption

About who needs to pay taxes on real estate and land, what determines the amount of these taxes and who is entitled to benefits, I.M. on the picture).

- Inna Mikhailovna, tell us, first of all, who is the payer of taxes on land and real estate, and are there many of them in our area?

– Payers of land tax are natural persons whose land plots in the territory of the Republic of Belarus are on the right of temporary or permanent use, lifetime inheritable possession or private property. Real estate tax payers are individuals who own by right of ownership, inherited and unfinished capital structures (buildings, structures), part of them (including residential houses, garden houses, dachas, residential premises in multi-apartment or blocked residential buildings, household buildings), as well as parking spaces located on the territory of the Republic of Belarus. I would like to draw your attention to the fact that construction-in-progress capital structures and parking spaces are understood as objects that have a foundation, walls, roof (if, according to the design documentation for the construction, reconstruction of the facility and (or) the purpose of capital structures (buildings, structures), their construction is supposed) and construction which are permitted in accordance with the law, but not completed (the construction of which is ongoing, suspended, discontinued or mothballed) or the construction of which is completed, but they are not registered in the manner prescribed by law.

Today, there are 9539 individuals in the district who own, use or own land plots, and 8282 own, use or own buildings, 217 have concluded land lease agreements.

Land tax payers are 4149 individuals, real estate tax - 3123, rent - 107 for a total of 887.2 million rubles. In connection with the realization of the right to benefits, 5,504 individuals were exempted from paying land tax, 5,234 from real estate tax and 111 from rent for a total of 1,477.6 million rubles.

- And who has the privileges to pay these taxes?

– Land plots owned by military servicemen, participants of the Great Patriotic War and other persons entitled to preferential taxation in accordance with the Law of the Republic of Belarus “On Veterans” are completely exempted from paying land tax, individuals, who are pensioners by age, disabled people of groups I and II, and other disabled individuals in the absence of registration of able-bodied persons at their place of residence, as well as land plots provided to one (several) members of a large family (family with three or more minor children) .

With regard to real estate tax, any natural person is entitled to a benefit in respect of one apartment owned by such a person by right of ownership in an apartment building or in a blocked residential building. If a citizen has two or more apartments, only one apartment at the choice of the owner is subject to exemption from real estate tax. I'll highlight one important point. Some citizens believe that if you do not register the ownership of an apartment, then you will not have to pay tax. This is wrong. The real estate tax exemption is granted only in respect of one apartment owned by a citizen on the right of ownership. If, for example, a citizen received an apartment by inheritance, but did not formalize the ownership of it, then the citizen does not have the right to real estate tax benefits in relation to such an apartment, even though he has one.

– Benefits are provided in relation to any buildings and structures belonging to the privileged category of persons?

- Not really. There are some peculiarities in the procedure for granting benefits. For example, if a citizen is an old-age pensioner, owns a residential building in which he lives, then the right to a benefit in relation to such a house will depend on whether able-bodied persons are registered at the place of residence in this house. If not registered, then the pensioner is entitled to a benefit, if registered, then no.

This is a feature in relation to residential buildings, but if we talk about garden houses, dachas, garages, then old-age pensioners have benefits in relation to such objects, regardless of whether able-bodied persons are registered at the pensioner's place of residence.

- Let's imagine such a case: able-bodied persons are registered in a pensioner's residential building, but they do not live together with him or do not appear in this house for years. Is the pensioner entitled to the benefit? And in general, what does registration at the place of residence mean?

- Registration at the place of residence is the registration of individuals at the place of residence in the manner prescribed by law. In other words, permanent registration. At the same time, it should be noted that if able-bodied persons are registered with an old-age pensioner, then regardless of whether they live at the place of registration or not, the pensioner loses the right to the benefit. The exception is able-bodied persons called up for urgent military service, persons serving sentences in places of deprivation of liberty, as well as citizens permanently residing in rural areas and working in organizations located in rural areas that produce agricultural products, healthcare, education, and social protection institutions.

- I own an apartment, and recently I inherited another one. Do I need to pay any taxes?

(Alexander, town of Beshenkovichi).

– Yes, under the law, owners of two or more apartments are payers of real estate tax. At the same time, you are entitled to a benefit in relation to one of the apartments you own of your choice, that is, you will not pay tax on it. The exemption is granted on the basis of an application that must be submitted to the tax authority at the place of residence. In the application, you must indicate all the residential premises (apartments, rooms) that you own, and also indicate in respect of which of the apartments you own, you would like to use the benefit.

– Will I have to pay real estate and land tax if for some reason I do not receive a notification from tax office?

(Sergey, town of Beshenkovichi).

– If you own capital buildings or land plots located on the territory of the Republic of Belarus, then you are a payer of property taxes. In accordance with the Tax Code, a notice for the payment of taxes is handed over to payers before August 1 of the year for which the tax is paid. The notice may also be sent to the payer by registered mail with notification, in which case it is considered to be delivered after 10 calendar days from the date of sending the registered letter.

If for some reason you have not received a notice from the tax authority, I recommend that you contact the tax authority for appropriate clarification. After all, regardless of whether the notice is delivered or not, you are still a payer of real estate tax and land tax. If you don't pay tax this year, you'll have to pay tax for two years next.

How is property tax determined?

- Real estate tax is calculated based on the value of a building or structure, determined by authorized bodies: a territorial organization for state registration of real estate, rights to it and transactions with it or a tax authority. I want to note that a citizen does not decide which of these organizations determines the value of his property for tax purposes. The procedure for determining the value of a building or structure for the purposes of tax calculation is established by law. To calculate the tax, first of all, the estimated value determined by the organization for state registration is taken as the basis. And if only such a value is absent, the value of the building or structure is determined by the tax authority.

- Is this estimated value a constant value or is it being revised?

– For the purposes of calculating real estate tax, the value determined as of January 1 of the year for which the tax is paid is taken into account. Therefore, the cost is reviewed annually, regardless of who determined it: the state registration organization or the tax authority.

- Inna Mikhailovna, what determines the amount of land tax and can its rates change?

- Land tax is paid on the basis of the cadastral value of the land. Tax rates are differentiated: if such a cost does not exceed 160 million rubles per hectare, then the tax rate is 160 thousand rubles per hectare. If the cadastral value exceeds the established threshold, then the tax rate is 0.1% of the cadastral value of the land plot.

Indeed, the real estate tax and land tax rates can be changed: raised or lowered, but not more than two times, such a right is granted to local Councils of Deputies.

- What features of the payment of land tax should you pay attention to?

- The most important thing is that regardless of whether a citizen has title documents for a land plot or not, if he uses such a plot, he is still recognized as a payer of land tax. In addition, there are cases of unauthorized occupation of land. And in relation to such plots, a citizen is also recognized as a payer of land tax. The fact of unauthorized occupation of a land plot is established by the land management service. However, in this case, given that there is a violation of land legislation, the tax is paid tenfold.

LPH: what taxes do you need to pay?

The current legislation of the Russian Federation provides for a number of tax benefits for owners of personal subsidiary plots. In many cases, owners of household plots are exempt from taxes in full, with the exception of land tax.

Relations between citizens involved in the management of household plots and the state are regulated by the Federal Law on Personal Partial Farming (hereinafter - Law N 112-FZ). Maintaining a personal subsidiary farm is a form of non-entrepreneurial activity (Article 2 of Law N 112-FZ) associated with the production and processing of agricultural products for one's own needs and the sale of surpluses of these products to the population. The owner of private household plots does not have the right to hire third-party workers. Only he and his family members can take part in the production of agricultural products on a land plot provided and (or) acquired for running a personal subsidiary plot. All produced and processed agricultural products are the property of the owner of the private household plot (clause 3, article 2 of Law N 112-FZ), the sale of these products is not a form of entrepreneurial activity (clause 4, article 2 of Law N 112-FZ). Owners of household plots sell surpluses of their own produced products, their income lacks systematicity and a conscious focus on generating income - the main signs of entrepreneurial activity.

Conditions for exemption from personal income tax (PIT)

You can grow anything related to agriculture and not prohibited by law.

Activity examples:

• cultivation of any agricultural crops in the open air;
• growing crops in protected ground, installing greenhouses of any size, as far as the site allows;
• maintenance and breeding of farm animals;
• maintenance and breeding of poultry;
• creating and receiving income from a personal apiary.

It is also allowed to independently process the received products. When selling, it is necessary to take a certificate from the department of urban economy of the Administration of the city district, which will indicate information about private household plots, the size of the land plot used and the types of processing or production of agricultural products. It is this document that will exempt from the obligation to pay tax at the place of sale.

Income from the sale of products is exempt from taxation, subject to the following conditions:

• if the total area of ​​the land plot (plots), which (which) is (at the same time) on the right of ownership and (or) other right of individuals, does not exceed the maximum size established in accordance with paragraph 5 of Art. 4 Law N 112-FZ;
• if the taxpayer maintains a personal subsidiary plot in the indicated areas without involving hired workers in accordance with the labor legislation.

The maximum size of the total area of ​​land plots that can be simultaneously under the right of ownership and (or) another right for citizens leading a personal subsidiary plot is set at 0.5 hectares.

The maximum size of the total area of ​​land plots may be increased by the law of the subject of the Russian Federation, but not more than five times. The income listed in Art. 217 of the Tax Code of the Russian Federation are exempt from taxation, subject to the submission by the taxpayer of a document issued by the relevant local government, the board of a horticultural, gardening or dacha non-profit association of citizens. This document must confirm that the products sold were produced by the taxpayer on the land plot (plots) owned (belonging) to him or his family members, used (used) for personal subsidiary farming, summer cottage construction, gardening and horticulture, indicating information on the size of the total area land plot(s).

Let's look at a few examples that may raise questions in the application of regulatory rules.

Example 1. A citizen produces organic fertilizers

In the situation referred to in the subheading of this section, personal income tax will have to be paid. This conclusion is confirmed, in particular, by the Decree of the Arbitration Court of the Volga-Vyatka District dated 03.03.2015 N F01-81/2015 in case N A28-15338/2013.
According to the materials of the case, a citizen produced organic biohumus fertilizer and other products based on it (bio soil, liquid biohumus) on the land plot owned by him, which he later sold to buyers wholesale and retail for cash and non-cash payments. The court pointed out that the named products do not apply to livestock products. Consequently, the said income was received as a result of the citizen's entrepreneurial activity, and not as part of the conduct of a personal subsidiary plot, therefore, it is not subject to tax exemption on the basis of paragraph 13 of Art. 217 of the Tax Code of the Russian Federation. We add that in a similar way in the Decree of the FAS Northwestern District dated 04/20/2009 in case N A56-10081 / 2008, the arbitrators found it unlawful for the entrepreneur to use the benefits provided for in paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, in relation to the production (cultivation) and sale of sod land and soil mixtures. As the court pointed out, these products cannot be regarded as crop or livestock products.

Example 2. The presence of a personal subsidiary plot is confirmed by a certificate from a livestock breeding society

As mentioned above, in order to apply the exemption from personal income tax under paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, the taxpayer must submit a document issued by the relevant local government, the board of a horticultural, horticultural or dacha non-profit association of citizens.
According to Art. 1 of the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" a horticultural, horticultural or dacha non-profit association of citizens is non-profit organization, established by citizens on a voluntary basis to assist its members in solving common social and economic problems of gardening, horticulture and dacha farming.
If the certificate is submitted from another organization, it cannot be considered proper (see Resolution of the FAS of the East Siberian District of 04/28/2007 N A78-4246 / 06-S2-8 / 240-F02-2192 / 07 in case N A78-4246 / 06 -С2-8/240).

Example 3. A citizen receives a large income from running a personal subsidiary plot

The norms of tax legislation do not contain any restrictions on both the minimum and the maximum amount of income, which would allow the use of the benefit provided for in paragraph 13 of Art. 217 of the Tax Code of the Russian Federation. However, materials judicial practice confirm that the activities of citizens who receive significant income can attract the attention of inspectors.
So, according to the materials of one of the cases, the tax authority tried to hold a citizen liable for non-payment of personal income tax on income from entrepreneurial activity. In court, representatives of the inspectorate pointed out that the systematic nature of the significant volume of products sold by the entrepreneur did not allow us to conclude that he sold surplus products as part of his personal subsidiary plot.
In addition, according to the inspectors, the sale of goods not through the objects of a stationary trading network, but under a supply agreement by delivering these goods to the buyer, was classified as wholesale trade, which also indicated that the citizen carried out activities that were entrepreneurial in nature.
The court did not support the inspectors, pointing out that since the citizen met all the conditions provided for in paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, the tax authority had no grounds for charging taxes, penalties and fines (Resolution of the Arbitration Court of the Ural District dated October 27, 2015 N F09-6758 / 15 in case N A47-11096 / 2014).

Example 4. A citizen received a subsidy from the budget

The following erroneous judgment is quite common: all activities related to the functioning of a personal subsidiary plot are not subject to personal income tax. In accordance with paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, only income from the sale of relevant products is exempt from taxation.
Subsidies received by citizens at the expense of budgetary funds for reimbursement of costs for the production of marketable crop and livestock products cannot be calculated as income from the sale of these products, exempt from taxation on the basis of clause 13 of Art. 217 of the Tax Code of the Russian Federation.
Tax incentives, including subsidies, can only be granted to certain categories of payers, directly enshrined in the Tax Code of the Russian Federation. In this specific case in Art. 217 of the Tax Code of the Russian Federation, subsidies are not directly named. An exception is provided only in paragraph 35 of Art. 217 of the Tax Code of the Russian Federation. This rule establishes that the amounts received by taxpayers at the expense of the budgets of the budgetary system of the Russian Federation for reimbursement of costs (part of costs) for paying interest on loans (credits) are not subject to personal income tax. Consequently, subsidies received by citizens at the expense of budgetary funds for reimbursement of costs for the production of marketable crop and livestock products are subject to personal income tax in the usual manner. This conclusion is confirmed by materials of judicial practice (see, for example, the decision of the Labinsk District Court Krasnodar Territory dated December 19, 2011 in case No. 2-833/2011).

Example 5. A citizen is engaged in beekeeping

Until 2012, in paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, it was clearly stated that income from beekeeping is exempt from personal income tax. Since 2012 in new edition The Tax Code of the Russian Federation no longer specifies beekeeping. This issue was commented on by the financial department in Letter No. 03-04-06/6-12 of 20.01.2012.
According to Art. 4 of the Federal Law of 03.08.1995 N 123-FZ "On breeding livestock" the legislation of the Russian Federation in the field of breeding livestock regulates relations in the field of breeding breeding animals, production and use of breeding products (material) in all sectors of animal husbandry, including poultry farming, fur farming and beekeeping.
Thus, the income of taxpayers received from the sale of bee products produced in personal subsidiary farms located on the territory of the Russian Federation, which is one of the livestock industries, is exempt from personal income tax on the basis of clause 13 of Art. 217 of the Tax Code of the Russian Federation.
An interesting situation was considered by the Federal Antimonopoly Service of the Volga District in the Resolution dated 06/24/2014 in case N A06-6673 / 2013. According to the materials of the case, as a document confirming the right to a benefit, a citizen presented certificates from a horticultural partnership stating that he was the owner of a land plot in a horticultural partnership on which he had a beekeeping apiary.
The court considered the fact of running a personal subsidiary plot unproven, since the indication of the location of a beekeeping apiary does not in itself indicate the receipt of products from the conduct of a personal subsidiary plot on the specified land plot. These conclusions must be taken into account by those citizens who receive income from beekeeping.

It is profitable to engage in private household plots, especially in Lately. Thanks to the import substitution program, products from farms and personal subsidiary farms have become more in demand on the market, and purchase prices have noticeably increased in many regions of Russia. With rising unemployment and lower wages in enterprises, this type of activity has become the only viable option for many thousands of rural residents.

Application for exemption from VAT in 2018

Each organization has the right to independently decide whether it is worth obtaining an exemption from VAT. Indeed, in this case, it will be necessary to restore the tax previously accepted for deduction. In the presence of fixed assets with a high residual value, the procedure for exemption from VAT can be extremely disadvantageous. In addition, the amount of the restored tax will need to be transferred to the budget.

After the transfer of documents confirming the possibility of exemption from VAT, the applicant is not entitled to refuse it for 12 months. The exception is cases where taxpayers have lost similar right, for example, in connection with the growth of revenue or cases of sale of excisable products. After the expiration of the specified period, managers are required to either draw up a notice of the extension of the VAT exemption, or waive this right.

The provision of intermediary services is recognized as an object of VAT taxation. But at the same time, there are exceptions in which intermediaries are also entitled to take advantage of the VAT exemption. The cases in which such a right is allowed are listed in the material “Which services of an intermediary are not subject to VAT”.

It is possible to notify the Federal Tax Service authorities of the waiver of the right to exemption from VAT in 2017 in any form, an example of which is available in the material “Sample Notice of Refusal to Use the Right to Exemption”.

VAT exemption enterprises and individual entrepreneurs can receive if the amount of their revenue does not exceed the legally established norms. You can find out when you can exercise the right to exemption from VAT and what you need to do to do this. from our special section.

When it arises and when it does not arise the need to register VAT in documents, you will learn from the material “In what cases is the cost indicated with and without VAT?”.

Some transactions receive VAT exemption only under certain conditions. Thus, the sale of products of intellectual activity is not taxed only if there is a license agreement. The position of officials on this matter is reflected in the material "Is it possible not to pay VAT when transferring rights to use software without a license agreement?".

The procedure for exemption from VAT in 2017-2018

And although, as a result of VAT exemption, enterprises and individual entrepreneurs get the opportunity not to transfer tax to the budget for some time, the obligation to issue invoices to counterparties remains. Subjects that have received exemption from VAT, as the tax rate in these documents, prescribe: "Without VAT." The final amount in the invoice also does not include tax.

By notifying the IFTS of their right to exemption from VAT, an entrepreneur or organization does not lose the status of a VAT taxpayer. They get the right not to transfer tax to the budget for some time. In addition, there is no need to submit a tax declaration (if VAT was not indicated in the documents provided to buyers).

The right to exemption from VAT is exercised by notifying the Federal Tax Service in accordance with the established procedure. To do this, a document is drawn up in the form approved by order of the Ministry of Taxes of the Russian Federation dated July 4, 2002 No. BG-3-03 / 342, which should be sent to the tax office before the 20th day of the month following the month the decision was made.

In some cases, exemption from VAT is provided immediately after the change in the tax regime that occurred due to changed circumstances. So, officials expressed their approval for exemption to entrepreneurs who previously worked using a patent. Read about it in the material “Individual entrepreneur who has flown from a patent can immediately be exempt from VAT.”

Every subject economic activity, whether it is an organization or an individual entrepreneur, are obliged in the course of their work to charge VAT on the goods they produce and the services they provide (Article 143 of the Tax Code of the Russian Federation). But the provisions of Art. 145 of the Tax Code of the Russian Federation, the possibility of exemption from VAT is allowed if the total amount of revenue is less than 2,000,000 rubles. minus indirect taxes for the past 3 months. This rule does not apply to those who pay tax when moving goods through the customs territory of the Russian Federation. Also, these provisions do not affect tax agents.

an extract from the balance sheet or a copy of the Book of Accounting for Income and Expenses for individual entrepreneurs;

an extract from the sales book;

a copy of the invoice register.

When the organization's income is more than 2 million.

When it sells excisable goods.

When importing products from abroad.

From the first day of registration: you can apply only 3 months after registration.

but each case is unique.

Article 145 of the Tax Code of the Russian Federation with comments - who can be exempt from paying VAT

It discusses in detail the situation of exemption from fulfillment of VAT obligations:

Art. 145 of the Tax Code of the Russian Federation with comments of 2018 is responsible for the possibility of obtaining exemption from VAT.

This applies to legal entities whose income is too small, less than 2 million per quarter.

Any organization or individual entrepreneur can receive an exemption.

There are several areas of services for which VAT is not charged at all.

The first step is to draw up an application: a sample can be taken in person or found on the tax website.

But in some situations, it is possible to “get rid” of VAT completely for a while - we are talking about exemption from taxpayer obligations.

However, exemption from VAT may cause dissatisfaction on the other side, as well as some problems with the recalculation. For example, when registering sales books and invoices, you will need to constantly indicate that VAT has not been taken into account.

1. Revenue for the previous 3 months must be less than 2 million rubles before taxes.

There are also 17 types of business based on the patent and it is hoped that new types will be opened. Among them it is necessary to highlight:

The validity periods of tax benefits for individual entrepreneurs with the simplified tax system and PSN in the capital and the region are the same: for Moscow from March 2015 to the end of 2020, for the region - from April 2015 to the end of March 2018. And if Moscow start-up entrepreneurs are exempt from taxes, there are certain conditions for their work at a zero tax rate.

Tax holidays for individual entrepreneurs in 2018: types of activities, exemption of individual entrepreneurs from taxes

Times are difficult now and the task of the state is to provide all possible assistance to small businesses in the context of a protracted crisis. That is why the government decision followed, which is considered as a tax exemption for start-up entrepreneurs from 2018. What is the 2018 tax amnesty for individual entrepreneurs?

In order to qualify for tax exemption for individual entrepreneurs in 2018, one should also take into account the peculiarities of applying the tax regimes that fall under the amnesty:

The protracted crisis in Russia could not but affect the economic situation in the country, and most of all it affected individual entrepreneurs, most of whom were unable to deal with many problems. This could not be overlooked in the government of the country, where it was decided to provide tax holidays for individual entrepreneurs since 2015, which would make it possible to at least take a break from a number of problems.

The law on the exemption of individual entrepreneurs from taxes for 2 years provides for a standard procedure for obtaining benefits. The entrepreneur must:

It should be noted that in any particular region where this bill is in force, there are certain conditions adjusted by local authorities. For example, the authorities of the region can establish a temporary period of validity adopted law at your discretion. So, if in Udmurtia and in Voronezh tax holidays for newly opened individual entrepreneurs completely coincide with federal law, then in the Altai Territory this applies only to entrepreneurs on PSN. You can familiarize yourself with the conditions for the introduction of benefits and the rules for exempting individual entrepreneurs from taxes in the regional office of the tax service in as much detail as possible.

For example, the average number of employees, according to city law, under both systems of taxation should not exceed fifteen people, otherwise there is a possibility of termination of tax holidays. It was necessary to introduce a certain restriction - and it was introduced.

It should be noted that all the newly appeared rumors that newly opened individual entrepreneurs in 2018 are exempt from taxes are not true and they do not fully comply with the new Federal Law.

An individual entrepreneur is obliged to register for the first time no earlier than 2015. This requirement completely excludes the possibility of closing an existing business with subsequent registration;

Only those individual entrepreneurs who work only on the simplified taxation system (simplified taxation system) or PSN (patent) can use tax benefits. If a newly registered individual entrepreneur uses the standard taxation system or special regimes that do not make it possible to obtain preferential working conditions, he must submit documents for the transition to a “simplification” or a patent within two years;

Strictly distributed areas of activity of individual entrepreneurs for obtaining tax amnesty: it must certainly be scientific, social or industrial spheres. Since 2016, the list has been supplemented by entrepreneurs who provide personal services to Russian citizens.

This law on tax exemption for individual entrepreneurs has already entered into force throughout the Russian Federation, and serious changes have been made in the Tax Code itself regarding the taxation of individual entrepreneurs, who could again find themselves in a rather difficult situation.

Subjects who have performed the procedure are permitted not to do the following:

VAT payers are the following entities:

An exemption is granted if the organization is on the general taxation system and charges tax.

revenue less than two million in the last 3-month period;

the activity does not concern excisable objects;

if excisable goods are sold, then exemption from VAT is possible if there is a separate accounting;

the simplified tax system (STS) automatically exempts a businessman from indirect tax;

for exporters who, for a zero rate on export, need to submit a tax application each time (a standard form is used for this) with a request to return VAT and a package of documents confirming the grounds.

When is VAT exemption appropriate?

Having received an exemption, the company loses the obligation to accrue it, and it also loses the right to reimburse it. The main steps that are necessary for this are the collection of documents and the submission of a notification statement to the IFTS.

VAT is an indirect tax, which is a form of payment to the state budget of a certain part of the funds from the price of goods (services, works) as they are sold.

apply for an extension or waiver;

comply with the deadline for filing: before the 20th day of the month following the month that ends the one-year exemption period;

submit Form 2 to the IFTS before the specified date;

submit extracts from the journals of invoices for the entire year.

The entrepreneur must take into account that if he violates the conditions - in excess of revenue, trade in excisable goods - he will have to pay tax in full for the entire exemption period, and not only from the date of violation. As soon as the organization's income for any three consecutive months exceeds 2 million rubles, it is automatically considered a VAT payer.

There are some small but important nuances release mode. Compliance with them is mandatory, as it can lead to the renewal of VAT.

It is possible to avoid paying VAT with own funds for transactions carried out during the exemption period, but carried out after the loss of such a regime, only by agreeing on a change in prices. There are two options: to provide that the previous cost includes VAT or to increase the price for it.

During the last quarter before the start of the procedure, if it is applied from the first month of the quarter. Example: at the beginning of the regime from January 2018, the restoration must be made in the declaration for the IV quarter of 2018.

During the quarter when the exemption is applied, if not used from the first month of the quarter. Example: if it is planned to apply the procedure from February 2018, then the restoration must be made in the declaration for the first quarter of the same year.

The deadlines for registering invoices are as follows. To recover VAT, you need to register invoices from the supplier in the sales book, for which tax is deductible. Such accounts are registered in the recovery quarter for the amount of the tax to be recovered.

VAT is not charged for the following transactions (examples):

When a company is re-registered, the reimbursement is carried out by the new tax authority. The entrepreneur applies to the service that is localized in the place of his residence.

Many people, faced with this abbreviation, cannot determine who pays VAT, as well as how much tax is charged. To understand this, it is necessary to consider some features of the calculation.

If the company cannot independently carry out the compensation, then it is possible to provide consulting services by specialized firms. They will prepare documents for the tax office and help to return the overpaid VAT.

But sometimes counterparties do not pay value added tax due to the law or unwillingness to contribute funds. If the company operates and is located abroad, and VAT is not paid when drawing up the agreement, the taxpayer himself must pay the necessary amount. This norm is spelled out in the letter of the Ministry of Finance No. 03-04-08 / 156, prepared on July 20, 2006.

Who usually has to pay VAT

To calculate the individual entrepreneur must:

Sometimes transactions do not require VAT. Then the tax is not payable. Among such operations, the transfer of property at the expense of the authorized capital is distinguished.

To use this right, an entrepreneur must have invoices with notes on non-calculation of VAT, keep accounting journals. It is also mandatory to provide documents on the non-compliance of revenue with a certain amount.

• reflection of the cost of products that were sold;
• identifying the price of purchased materials;
• value added tax paid by buyers and suppliers.

Only enterprises that themselves submit an application to the Federal Tax Service can be exempted from VAT. If they do not do this, then no refund is provided.

The tax is charged by the seller at the time of the transfer of ownership of the products sold. At the same time, the contract provides for the payment of VAT even with a gratuitous transfer. Therefore, payment is made by the buyer without fail.

For further resale, it is necessary to prove the inclusion of VAT in the amount (it is not 10 percent, as many people think, but 18%). You can confirm this with an invoice or invoice.

Which of the citizens of the Russian Federation is exempt from paying transport tax

According to the legislation of the Russian Federation, legal entities and individuals are required to pay various taxes and fees.

Among the many different taxes, one can single out the transport tax, which is required to be paid by almost all owners of vehicles, including cars, air and water vehicles.

However, there are always exceptions to the general rules regarding tax benefits.

What does the law say

The tax levied on vehicle owners belongs to the category of regional taxes. Therefore, all its main aspects are regulated by the Tax Code of the Russian Federation and relevant regional laws.

In the Tax Code, chapter 28 is devoted to transport tax, which includes articles 356 - 363, which explain in detail who, in what amount and in what time frame is obliged to pay transport tax.

Tax relief and interest rates are set by regional laws.

For example, in the Moscow region, there is a law number 33 of 2008. Periodically, all regional legislative acts are changed and supplemented.

The last edition of the law on transport tax took place in the regions in 2018. The changes affected the transport tax rates.

Categories of Russian citizens who do not pay transport tax in 2018

Are people with disabilities exempt from vehicle tax? Who is eligible for tax relief? Answers to these questions need to be obtained from the regional tax authorities, which are based on the relevant local laws.

In most regions of Russia, the following are exempted from payment of transport tax:

• veterans and invalids of the Great Patriotic War, including labor veterans and prisoners of fascist camps and ghettos, regardless of the age of the former prisoner;
• heroes Soviet Union or the Russian Federation, as well as persons awarded the Order of Glory of any degree;
• veterans and invalids of any wars;
• disabled people of groups 1 and 2, regardless of the method of injury;
• pensioners who have reached the age of 55 (for women) or 60 years (for men) and receive a pension from the state on legal grounds. The exceptions are pensioners who previously worked in the far north. For this category of citizens, the specified age has been reduced to 50 and 55 years, respectively;
• persons benefiting from subsequent exposure to radiation at the Chernobyl nuclear power plant;
• citizens who were directly involved in the tests nuclear weapons and thermonuclear weapons or eliminating the consequences of accidents at military installations of the state;
• one of the parents or guardians in large families;
• one of the parents or guardian of a disabled child.

Full exemption from the payment of transport tax to large families, the disabled and pensioners is given only if they own a vehicle with a power of less than 100 hp.

If the power of the car at your disposal exceeds this parameter, then the tax is calculated solely on the power that exceeds this limit.

For example, the vehicle tax rate is 5 rubles for 1 hp The pensioner has a car with a power of 115 hp. Therefore, he must pay tax in the amount of 15*5=75 rubles. And to receive benefits, provide the relevant documents.

Exemption from the payment of transport tax for disabled people of the 2nd group and other categories of citizens with benefits is possible only for one vehicle.

If a person using state benefits has more than one vehicle at his disposal (for example, a car and a boat), then the tax is charged on the second vehicle in the manner prescribed by law.

In addition to the above categories, the following may be exempted from paying vehicle tax:

• citizens who own a car whose power is less than 70 hp. (Horse power). Information about the vehicle can be found in the vehicle registration certificate;
• persons whose vehicle is stolen. In order to receive tax exemption, it is necessary to provide the local tax authority with a certificate from the police confirming this fact and conducting a criminal investigation.

Read more about benefits in the vehicle tax law here.

Package of documents for obtaining an exemption

To take advantage of the transport tax relief, you must submit the following documents to the tax authority:

• passport and a copy of the pages indicating information about the person (2 and 3 pages);
• Title and vehicle registration certificate (copies of these documents are additionally attached);
• documents confirming the right to receive benefits (pension certificate, veteran's certificate, certificate from the clinic, and so on).

Each group of beneficiaries has its own documents. In addition, certificates from institutions that are "patrons" of eligible groups may be required.

For example, for families with many children, a certificate from the social security authorities will be required, and for the military, a certificate from the military registration and enlistment office.

The list of documents can be found directly at the local tax authority or on the regional website of the Federal Tax Service of Russia.

Where to apply

All documents for obtaining benefits or full exemption from paying tax must be submitted to the tax authority at the place of residence. Addresses of organizations can be found on the website of the Federal Tax Service or found out through the information service of the city.

Registration procedure

The collected documents are accompanied by an application written by the beneficiary personally (representation of a person is possible only with an officially issued power of attorney).

The application contains information about the citizen and the vehicle at his disposal, as well as the reason for receiving benefits.

The document can be drawn up in an individual form or filled out on the letterhead of the tax authority. An example of a statement is shown below.

It is better to apply in two copies. One remains in the tax office and is accepted for consideration, while the other is endorsed by a representative of the organization and transferred to the applicant for storage. This is necessary to avoid misunderstandings and loss of documents.

The tax authorities have 10 days to consider the application and make a decision.

After this time, the applicant is informed about the decision, as a rule, by registered mail, but other ways of communicating information are also acceptable.

If after 15 - 20 days the person who submitted the documents for the transport tax exemption did not receive a response, then you must contact the tax authority again and provide the representative of the organization with your copy of the previously submitted application.

Payment validity period

You can receive a tax relief or exemption from the payment of transport tax for a maximum period of 3 years.

If during the specified time the vehicle was alienated from the owner (sold, donated, lost, and so on), then the benefit ceases to be valid.

This factor must be independently reported to the tax authority. Otherwise, the actions of a citizen will be regarded as fraud against the state.

When purchasing a new car, a person entitled to benefits or exemption from tax must submit a new application to the tax office with a package of documents attached to it.

Do pensioners pay?

The Tax Code does not provide for a direct exemption of pensioners from paying transport tax, but it can be enshrined in law at the local government level.

You need to find out about the availability of tax benefits in a particular region of Russia in the tax authorities at the place of residence.

For example, pensioners in the Leningrad region and St. Petersburg are completely exempt from paying transport tax, while in Moscow and the region there are no such benefits. In the Samara region, pensioners pay only 50% of the accrued tax.

In some regions, for example, in Yaroslavl region, pensioners are exempt from paying tax only in a situation where the power of the vehicle does not exceed 100 hp. In this case, you will have to pay extra for additional power.

The tax authorities of the regions may provide benefits in the form of a reduction in the tax rate and payment of only a certain part of it.

You can get additional information on the website of the tax office or from qualified lawyers.

Which organizations are exempt

At the state level (Tax Code), equipment intended for the implementation of the activities of agricultural enterprises and organizations, regardless of the form of ownership, is exempted from transport tax.

Such techniques include:

• tractor;
• various harvesters;
• specialized machines. Namely, machines for the transportation of milk, livestock, poultry, equipment designed for fertilizing and providing veterinary care to animals, as well as other vehicles, without which the normal operation of the enterprise is not possible.

In most regions, the following are exempt from paying tax:

• non-profit organizations whose activities are related to the provision of various services to people with disabilities;
• special transport organizations (fire protection, ambulance, police and so on);
• undertakings engaged in the carriage of passengers, with the exception of various kinds Taxi;
• budgetary organizations involved in servicing schools, boarding schools, kindergartens, and so on;
• equipment owned by the authorities in the region and used to carry out the activities of the organization;
• religious institutions duly registered in the region;
• organizations whose activities are aimed at improving the standard of living in the region: cars of road services, transport enterprises involved in the implementation of the most important investment projects for the region, and so on;

A specific list of organizations in a particular region needs to be clarified at the tax office or on the website of the organization.

Thus, the possibility of exemption from payment of transport tax is considered in each specific case individually.

It depends on the law on transport tax adopted in the region of residence or location of the enterprise.

You can get acquainted with the existing legislation on the Internet on sites owned by authorities and tax inspections.

Where is the lowest transport tax in Russia, you will find information in the table.

Video: How not to pay transport tax

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In our state, there are a huge number of taxes that individuals, organizations and entrepreneurs are required to pay to the country's budget. Every natural or legal person has a legitimate desire to reduce this tax burden.

There must be a good reason for this exemption. The law establishes privileged categories of citizens and organizations that receive tax relief in full or in part. And it's not just pensioners or low-income citizens.

Not every tax agent knows their rights. Who and on what grounds may not pay this or that type of fees to the state budget, we will find out from this material.

How to legally exempt from paying vehicle tax?

Based on Russian law, every citizen of the state or enterprise is required to pay a transport fee, provided that the vehicle they own has passed official registration at the traffic police department.

Every mandatory payment has an exception. This rule also applies to car owners.

If preferential taxation is provided for individuals belonging to a certain category of citizens, then legal entities are required to pay transport tax in full in accordance with regional legislation.

Categories of citizens on legitimate terms, exempt from the transfer of the transport fee can be found in the Tax Code of the Russian Federation, Art. 356-363, as well as regional ordinances. For example, in Moscow, since 2008, preferential law No. 33 has been in force, in which it has its own view on tariffs.

If you do not fill out a special application form and do not submit it to the Federal Tax Service at the place of residence, the tax exemption for car owners will not work. The document form can be downloaded from the official website of the tax office.

Legal grounds for the exemption of persons with disabilities from payment of transport tax

Russian legislation, both at the regional and federal level uniform in relation to the provision of preferential taxation to persons with disabilities.

Disability categories include citizens of Russia who have completely or partially lost the ability to work. This condition must be confirmed by a special medical and sanitary conclusion. It is the commission, on the basis of its findings and government recommendations, that assigns citizens a certain disability group:

• 1 group;
• 2 group;
• 3 group.

Important! Regardless of the group, persons who have received a vehicle from the social security authorities are completely exempt from paying tax, provided that the car has a capacity of no more than 100 l / s.

The following citizens with disabilities can claim exemption from the payment of the transport fee:

1. Disabled 1 and 2 groups.
2. Disabled persons of groups 2 and 3 who have serious restrictions on work activities.
3. Citizens who have received a disability as a result of participation in the elimination of emergency situations at the regional level, etc.

Helpful information. Group 3 disability is not a reason for refusing to receive a tax benefit.

There are several categories of sole proprietorships that may be exempt from certain taxes.

In order to understand what tax breaks an individual entrepreneur is entitled to, you need to figure out what taxation system he is on:

• General system of taxation. Here personal income tax, VAT and property tax are paid;
• Simplified system (USN). A single tax is charged;
• Agricultural tax;
• Patent fee transfer system.

At the same time, one should not forget that even a novice businessman is obliged to pay taxes from the first days of opening a business.

Newly registered entrepreneurs may qualify for some relief from the tax burden. In many ways, the benefits depend on the region in which the small business is conducted.

1. Production.
2. Scientific developments.
3. Provision of household services.
4. Development of the social sphere.

Important! Each region has the right to independently determine preferential categories of entrepreneurs, as well as set limits on the number of employees, income and any other criteria.

You can read more about how you can insure IP, you can read

What are the exemptions from income tax?

Based on the tax code of the Russian Federation, all organizations conducting production and economic activities in order to generate income, as well as individual entrepreneurs that are on the general taxation system, are required to pay income tax.

There must be compelling reasons for exemption from paying income tax, these include:

1. Individual entrepreneurs who are on a special taxation system (single owners who acquire a patent or pay agricultural tax).
2. Enterprises that have the status of a participant in the Skolkovo project. They receive a temporary exemption for a period of 10 years, provided that throughout this time they remain participants in the program.
3. Persons who pay gambling tax to the state.
4. Organizations involved in the preparation of the 2018 FIFA World Cup.

Budget organizations, charitable foundations and the like are not considered income tax payers, since the purpose of their activities is not to generate income.

The institutions and organizations listed above have the option not to pay VAT, since this tax is not necessary.

What are the exemptions from property tax?

Property tax refers to the regional, therefore, it is the subjects of the federation that determine the preferential categories of citizens or legal entities.

There are also federal beneficiaries, that is, persons who have the right not to pay real estate tax, regardless of which federal subject they live in. An exhaustive list is provided in Art. 407 of the Tax Code of the Russian Federation, these are:

1. Disabled people of groups 1 and 2, as well as those who received given status in childhood.
2. Heroes of the USSR and the Russian Federation.
3. Military personnel, persons dismissed from service due to seniority or due to certain circumstances, members of their families.
4. Other categories of citizens.

If a beneficiary person owns two property objects, only one is exempted, and the second property tax must be paid.

In the event of the sale of an apartment, house, garage or summer house, the taxpayer becomes new owner from the date of registration of the property.

Can a company get a property tax exemption?

All legal entities that own real estate, located on the territory of Russia, are obliged to pay the appropriate tax to the state treasury.

On the basis of the Tax Code of the Russian Federation, some organizations have the right not to pay a property fee. This statement is enshrined at the federal level, therefore, it applies to all regions. The following institutions are exempt from paying taxes:

• Prisons and other correctional institutions that contain citizens deprived of liberty for a certain period;
• Religious organizations or associations equivalent to them;
• Companies engaged in the production of a certain group of drugs. For example, anti-epidemic agents;
• Society of the Disabled.

If the owned property is not used for its main purpose, entity must pay property tax.

What are the exemptions from land tax?

Any legal or natural person who owns or uses land is obliged to pay tax to the state.

Important! If an individual has the right to land for an indefinite period, this does not relieve him of the obligation to pay land tax to the state treasury.

Relief of the tax burden is envisaged both at the federal and regional levels.

WITH complete list beneficiaries can be found in Art. 395 of the Tax Code of the Russian Federation. It includes the same budget institutions which are exempt from he property tax. The list of beneficiaries is supplemented by:

• Indigenous inhabitants of the northern regions, which are classified as small ethnic groups;
• Companies related to the Skolkovo innovation project.

You can use the exemption if the land is not used for commercial purposes.

Disabled persons, Chernobyl survivors have the right to reduce the cadastral value of the land. On this moment the reduction amount is 10,000 rubles.

The exemption is not applied automatically; to use it, you must submit an appropriate application to the tax office.

An application for a reduction can be submitted by both individuals and organizations. The submission of the document is accompanied by the collection of various certificates. Each region may have its own categories of beneficiaries.

Therefore, the procedure for granting benefits to users of land plots and water space in each subject of the federation is different.

According to Russian law, families with many children are families that take care of three or more children under the age of 18. At the same time, it does not matter at all whether the guys are their own or adopted.

The state takes care of families with children, therefore, it has developed a number of programs for them that help to significantly save on taxes.

The tax deduction for personal income tax provides the greatest savings. There is a federal program that allows parents with many children to significantly reduce the amount of income tax transfers.

In addition, at the regional level, there may be incentives for the following taxes:

1. Transport.
2. Land.
3. Property.

The degree of easing the tax burden largely depends on regional demographic programs. Therefore, benefits can vary significantly depending on the region of residence.

In some subjects of the federation, one of the parents is completely exempt from paying tax on transport or property.

What are the exemptions from gift tax?

Donation is a very commonly used procedure for transferring an apartment or car to close relatives. The costs of issuing a donation are not significant compared to the value of the transferred object.

The gift is transferred free of charge, but at the same time the donee receives a significant benefit. And such profit should be subject to gift tax (13% of the registered amount of the transferred property).

The following persons are not entitled to pay this fee:

• natural and adopted children;
• husband or wife;
• grandchildren, only the first generation. Great-grandchildren already pay the tax;
• brothers and sisters.

All other persons who are not close relatives are required to pay gift tax.

Cases where a tax amnesty is applied, that is, a complete exemption from paying taxes

A tax amnesty is an action by the Federal Tax Service in relation to citizens or organizations that have violated tax laws. That is, as a result of a violation of tax legislation, tax agents could have arrears on various taxes and fees as of a certain date.

As a result of the inclusion of the amnesty mechanism, the debt can be written off in full or in part.

Important! Almost every year, an amnesty is announced for one or more tax arrears. For example, in 2018 they “forgave the debts” of individuals and entrepreneurs on transport tax.

Despite the fact that in Russia enterprises, citizens and individual entrepreneurs must pay a large number of various taxes and disputes, there are a lot of indulgences that you should be aware of. For all the necessary clarifications, you must contact the tax inspectorate at the place of registration and submit a written request. Within 10 days you can get information about the benefits due.

You can learn more about exemption from property taxes in this video: