Ano accounting and taxation. Taxes and non-profit organization

According to the legislation of the Russian Federation, non-profit organizations, carrying out their direct social duties, have the right to conduct income-generating activities. At the same time, they need to regularly report to the tax authorities in a timely manner. The head of an organization or an accountant must know what taxation system is established, what taxes must be paid and reports submitted so as not to violate the law and not give rise to unscheduled inspections by regulatory authorities. The taxation system directly depends on the activities carried out by the NPO (study articles 246 and 251 of the Tax Code of the Russian Federation to understand the nuances).

According to Russian legislation, all non-profit organizations can operate under both general and simplified tax regimes.

When an NPO is registered, by default it falls under the general taxation regime. If the founders / head want to transfer the organization to a simplified regime, then they should contact the Inspectorate of the Federal Tax Service of the Russian Federation with a corresponding application.

No matter what tax regime it operates in non-profit organization, it is mandatory to make the following payments:

1. Insurance premiums, the object of which are payments and other remunerations that NCOs accrue in favor of individuals on labor and civil law contracts.
Every three months, a non-profit organization sends a compiled "Calculation of insurance premiums" to the Inspectorate of the Federal Tax Service. V this document the accrued mandatory insurance premiums are paid for compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with motherhood.
2. Personal income tax (PIT) under labor and civil law contracts.
3. On a quarterly basis, NPOs submit to the Federal Tax Service Inspectorate a "Calculation of the amount of personal income tax calculated and withheld by a tax agent" in the form 6-NDFL. If the NPO owns the relevant objects of taxation, then this property is subject to the appropriate taxes: transport (Chapter 28 of the Tax Code of the Russian Federation) and land (Chapter 31 of the Tax Code of the Russian Federation).

General tax regime

Non-profit organizations that use the ORN, regardless of the presence of objects of taxation in their activities, are officially payers of VAT (Chapter 21 of the Tax Code of the Russian Federation) and income tax (Chapter 25 of the Tax Code of the Russian Federation).

The obligation to pay VAT and income tax may also arise in the absence of entrepreneurial activity. For example, income tax may arise upon a one-time sale of property, upon the provision of services for a fee, upon receipt of gratuitous funds.

The obligation to pay VAT may arise when goods, works and services are transferred free of charge, if such transfer is not carried out as part of charitable activities. In addition, NCOs applying the ORN may be recognized as payers of property tax if they own property.

The features of taxation of NPOs are as follows:

1. the right not to tax profits and VAT on earmarked income (for example, grants, subsidies) and certain other types of income (donations, membership fees);
2. the availability of benefits for certain taxes (VAT, property tax, etc.) when selling goods, works and services related to the social sphere;
3. the need for separate accounting in the implementation of the main and income-generating (entrepreneurial) activities.

Simplified taxation system

When applying the USN, NPOs are not recognized as payers of VAT, income tax and property tax. In the event of the appearance of income subject to taxation, a “tax paid in connection with the application of the simplified tax system” is provided.

For NCOs whose income consists of revenue, it is advisable to use the object of taxation "income reduced by the amount of expenses". If the NPO's income largely consists of gratuitous receipts, we can recommend “income” as an object of taxation.

The simplified tax return is submitted to the IFTS only once a year until March 31 of the year following the expired one, and the simplified tax tax must be paid quarterly, no later than the 25th day of the month after the end of the quarter.

Question

Tell me what receipts are not commercial organizations will not be subject to income tax in 2017? Will there be benefits for NGOs? We ask about the payment of this or that assistance to those in need. Please also explain what benefits are there when calculating taxes on wages? Thank you for the clarification!

Answer

No changes are expected in terms of taxation of NPO income. Target receipts for the maintenance of non-profit organizations and the conduct of their statutory activities, which are not subject to corporate income tax, are listed in Art. 251 p. 2 (see attached files).

From 01/01/2017, new benefits in terms of personal income tax have been established. New edition of clause 20.1 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation lump-sum payments of additional incentives in cash and (or) in kind, received from non-profit organizations whose statutory purpose of activity is organizational and financial support for projects and programs in the field of elite sports:

- by athletes for each prize-winning place at the Olympic, Paralympic and Deaflympics no later than the year following the year in which such athletes won prizes at the respective games;

— trainers and other specialists in the field physical education and sports that took a direct part in the training of athletes who won prizes at the Olympic, Paralympic and Deaflympics, no later than the year following the year in which such athletes won prizes at the respective games. The list of such organizations will be approved by the Government of the Russian Federation.

In 2017, new reduced insurance premium rates for NCOs were established (see attached files).

Related questions:

1. 
   The procedure for amending the address in the charter of an autonomous non-commercial registration. Documents required for this.
   ✒ If necessary, the charter of the foundation may be amended. In general, changes are made ......
2. 
   Good day! Question about disability. There is a single founder of the company who has just received a disability group 2. Interested in what benefits the owners of a company with disabilities have, income benefits ......
3. 
   Over the years of work, our non-profit organization has accumulated property (some were donated, some we bought ourselves) and we plan to sell it in order to use the proceeds for the seminar. Please tell me you need...
4. 
   Hello! In May, we lost the opportunity to apply the STS and must switch to the STS. Questions that arise: What documents do we need to provide to the tax office, in addition to notification. How to fill...

In practice, non-profit organizations often encounter questions on the taxation of their activities. For example, does an autonomous non-profit organization have the right to apply the simplified tax system and provide paid educational services in the field of advanced training for managers and specialists of enterprises and organizations and not include income from the provision of paid educational services in the tax base.

Note that an autonomous non-profit organization has the right to apply a simplified taxation system. The transition of an organization to a simplified taxation system (STS) is carried out by organizations voluntarily in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation. Paragraphs 2.1 and 3 of Art. 346.12 of the Tax Code of the Russian Federation establishes a list of types of activities and other conditions under which taxpayers are not entitled to apply the simplified tax system.

So, for example, in accordance with paragraphs. 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation is not entitled to apply the simplified tax system to organizations in which the share of participation of other organizations is more than 25%. However, this restriction does not apply to non-profit organizations, to which, in accordance with paragraph 3 of Art. 2 federal law dated 12.01.1996 No. 7-FZ "On non-profit organizations" also includes autonomous non-profit organizations (see also Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 12.10.2004 No. 3114/04, letter of the Federal Tax Service of Russia dated 28.12.2004 No. 22-0-10 / [email protected]).

The tax legislation does not contain provisions prohibiting autonomous non-profit organizations from applying the simplified taxation system. Therefore, subject to those listed in paragraphs. 2.1 and 3 Art. 346.12 of the Tax Code of the Russian Federation conditions, an autonomous non-profit organization has the right to switch to a simplified taxation system in the manner prescribed by Art. 346.13 of the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, in order to switch to a simplified taxation system, it is enough for an organization in the period from October 1 to November 30 of the year preceding the year from which it intends to switch to the simplified tax system, to submit a corresponding application to the tax authority at its location, the form of which is approved by order of the Federal Tax Service of Russia dated 13.04.2010 No. ММВ-7-3/ [email protected]

A newly created organization has the right to apply for the transition to the simplified tax system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority (clause 2 of article 346.13 of the Tax Code of the Russian Federation, see also the letter of the Ministry of Finance of Russia dated 19.05. 2009 No. 03-11-06/2/92). Such an application may be filed at the same time as necessary for state registration legal entity. In this case, the OGRN and TIN / KPP are not indicated in the application for the transition to the simplified tax system (letter of the Ministry of Taxes of Russia dated May 27, 2004 No. 09-0-10 / 2190).

With regard to the provision of paid educational services in the field of advanced training of management personnel, and the possibility of not including income from the provision of paid educational services in the tax base, the authors note that d income received by an autonomous non-profit organization from the implementation of paid educational services, directed to provide educational process, are subject to inclusion in income when calculating the tax paid in connection with the application of the simplified tax system.

According to paragraph 1 of Art. 46 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" (hereinafter referred to as the Law on Education), a non-state educational institution has the right to charge students for educational services, including for training within federal state educational standards or federal government requirements. At the same time, paid educational activities an educational institution is not considered as an entrepreneurial one if the income received from it is fully used to reimburse the costs of providing the educational process (including wages), its development and improvement in this educational institution (clause 2, article 46 of the Law on Education).

In accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, when applying the simplified tax system, taxpayers must include in the composition of income taken into account when determining the tax base, income from sales and non-operating income. These incomes are determined on the basis of the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation, respectively. Income under Art. 251 of the Tax Code of the Russian Federation, are not included in income.

According to the provisions of Art. 249 of the Tax Code of the Russian Federation, income for the purposes of taxation of profits includes, in particular, income from the sale of goods, works, services, which is recognized as proceeds from the sale of goods, works, services.

The sale of goods, works or services in accordance with Art. 39 of the Tax Code of the Russian Federation, respectively, the transfer on a reimbursable basis of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person for a fee is recognized.

The list of transactions that for tax purposes are not recognized as the sale of goods, works or services, established by paragraph 3 of Art. 39 of the Tax Code of the Russian Federation does not include operations for the provision of paid educational services.

In addition, an exhaustive list of income that is not taken into account for the purpose of taxation of profits from non-profit organizations, provided for in Art. 251 of the Tax Code of the Russian Federation, does not contain such a type of income as income from the provision paid services.

Thus, the income received by a non-state educational institution from the sale of paid educational services is recognized in accordance with Art. 249 of the Tax Code of the Russian Federation as income from sales and is subject to inclusion in income when calculating the tax paid in connection with the application of the simplified tax system.

A similar position (in relation to organizations paying income tax) is given in the letters of the Ministry of Finance of Russia dated 06/24/2010 No. 03-03-06/4/63, dated 10/19/2006 No. 03-03-04/1/701, Moscow dated September 13, 2006 No. 20-12/81131.

Specialists of the financial and tax departments explain that the funds received by taxpayers for the provision of paid services, including non-state educational institutions allocated to support the educational process are income from sales and are taken into account when determining the tax base for corporate income tax in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Consequently, organizations applying the simplified tax system should include income from the provision of paid educational services in the tax base.

If a non-profit organization is engaged in commercial activities, we will consider how VAT is deductible for commercial and non-commercial activities, how to allocate VAT on indirect and direct costs, and whether Section 7 must be completed in the VAT return.

According to Art. 143 of the Tax Code of the Russian Federation, non-profit organizations (hereinafter referred to as NPOs) are VAT payers.

Therefore, regardless of whether an NPO carries out entrepreneurial activity or not, it has all the rights and obligations of VAT payers in accordance with the procedure provided for by Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation.

When acquiring goods (works, services) at the expense of targeted funds and intended for use in the implementation of non-commercial (statutory) activities not related to the receipt of proceeds from the sale of goods (works, services), VAT paid to suppliers is not deductible. The amounts of "input" VAT in this case should be included in the cost of such goods (works, services) on the basis of paragraphs. 1 p. 2 art. 170 of the Tax Code of the Russian Federation. The invoice is not entered in the purchase book, but is recorded in the journal of received invoices.

However, for entrepreneurial activities, NCOs must form the tax base for VAT in general. in due course. The object of taxation will be the proceeds from the sale of goods (works, services). "Input" VAT paid on the purchase of goods, property, works and services that will be used in business activities can be deducted when the requirements established by Art. 171 and 172 of the Tax Code of the Russian Federation, namely:

• goods are registered on the basis of relevant primary documents;
• goods purchased for use in transactions subject to VAT;
• have a valid invoice.

We also note that the Tax Code of the Russian Federation does not contain a condition that the right to a deduction is made dependent on the source of funds transferred to the supplier (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.09.2007 No. 3266/07).

Thus, in our opinion, NCOs have the right to deduct VAT on those goods (works, services) acquired at the expense of targeted proceeds from the founder, but to be used in commercial activities (letter of the Ministry of Finance of Russia dated December 28, 2006 No. 03-03- 04/4/194).

The procedure for maintaining separate accounting

In the event that the purchased goods (works, services) will be used in both taxable and non-taxable transactions, NCOs are required to keep separate records of these expenses and VAT on them (letter of the Federal Tax Service of Russia for Moscow dated 09.02.2007 No. 19- 11/12142).

The procedure for maintaining separate accounting must be fixed in the accounting policy of the organization for tax purposes (letter of the Federal Tax Service of Russia for Moscow dated October 20, 2004 No. 24-11 / 68949).

We immediately draw your attention to the fact that in the event that it is possible to establish the fact of the direct use of goods (works, services) in the performance of non-taxable or taxable transactions, the accounting of input VAT amounts is carried out in accordance with either the second paragraph or the third paragraph of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, namely:

• is taken into account in the cost of such goods (works, services), property rights in accordance with paragraph 2 of Art. 170 of the Tax Code of the Russian Federation - for goods (works, services) used to carry out transactions that are not subject to VAT;
• deductible in accordance with Art. 172 of the Tax Code of the Russian Federation - for goods (works, services) used to carry out transactions subject to VAT.

If the purchased goods (works, services) are used in activities both taxable and exempt from VAT, then in this case these costs are characterized by the fact that they cannot be taken into account by any method as part of the costs for a certain type of activity and can be accurately distributed (respectively, input VAT) between taxable and VAT-exempt transactions. In other words, it is initially impossible to calculate in what amount the "input" VAT can be claimed for deduction, and in what amount it is taken into account in the cost of goods (works, services), including fixed assets and intangible assets. As a rule, the main difficulties in this case arise when it is necessary to allocate VAT on goods (works, services) that are part of general business expenses, such as the purchase of stationery, services necessary for the functioning of the organization as a whole (services for servicing reference and legal systems, rent, etc.).

In this case, in accordance with the provisions of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the distribution of VAT should be carried out by calculating the proportion based on determining the share of the cost of shipped goods (works, services), the sale of which is subject to taxation (exempted from taxation) in the total cost of goods (works, services) shipped during the tax period.

In other words, the specified proportion is determined on the basis of all income that is proceeds from the sale of goods (works, services), both subject to VAT and not subject to this tax.

At the same time, it does not matter on which accounting accounts these incomes are reflected (on account 90 "Sales" or on account 91 "Other income and expenses") (letter of the Ministry of Finance of Russia dated 10.03.2005 No. 03-06-01-04 / 133 ). In addition, when calculating this proportion, it also does not matter on what basis the transfer of ownership (results of work) took place (on a paid or free basis).

To determine the proportion, the data of the current tax period are taken (letters of the Ministry of Finance of Russia dated June 26, 2008 No. 03-07-11 / 237, dated June 20, 2008 No. 03-07-11 / 232, Federal Tax Service of the Russian Federation dated June 24, 2008 No. ShS-6-3 / [email protected]). In accordance with Art. 163 of the Tax Code of the Russian Federation, the tax period for the purposes of calculating VAT is a quarter. Therefore, the determination of the proportion for calculating VAT amounts should be made based on the results of the current quarter. This position was expressed tax authority and agreed with the Ministry of Finance of Russia (letter of the Federal Tax Service of Russia dated July 1, 2008 No. 3-1-11/150).

To ensure comparability of indicators when determining the indicated proportion, the cost of goods shipped during the tax period, transactions for the sale of which are subject to taxation, should be taken into account without VAT (letter of the Ministry of Finance of Russia dated 18.08.2009 No. 03-07-11 / 208).

Note that the Tax Code of the Russian Federation does not contain a universal way of maintaining separate accounting, therefore, the organization needs to independently develop and reflect in its accounting policy its own way of keeping records of incoming VAT.

For example, separate sub-accounts can be opened for account 19 "VAT on acquired values":

• 19-1 "VAT on VATable transactions";
• 19-2 "VAT on VAT-exempt transactions";
• 19-3 "VAT on taxable and non-taxable transactions".

The amounts recorded on sub-account 19-3 "VAT on taxable and non-taxable transactions" at the end of the quarter are subject to distribution based on the calculated proportion of the share of the cost of shipped goods (works, services), the sale of which is subject to taxation (exempted from taxation) in the total cost goods (works, services) shipped during the tax period.

Filling out a tax return

In accordance with the order of filling tax return for VAT, approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure), Section 7 is included in the tax return only when the taxpayer performs the relevant operations. At the same time, operations that are subject to inclusion in Section 7 are contained in its very name, as well as in clause 44.3 of the Procedure.

The list of codes and names of operations to be reflected in the declaration is contained in Appendix 1 to the Procedure.

Thus, Section 7 is subject to completion if the organization carries out the following operations:

• transactions that are not subject to taxation (exempted from taxation) on the basis of Art. 149 of the Tax Code of the Russian Federation;
• transactions that are not recognized as an object of taxation in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation;
• operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory Russian Federation in accordance with Article.Article. 147-148 of the Tax Code of the Russian Federation;
• the amount of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), duration production cycle production of which is more than six months according to the list approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468 "On approval of the lists of goods (works, services), the duration of the production cycle of manufacturing (performance, rendering) of which is more than 6 months"

If a non-profit organization does not carry out any of the activities listed in the above articles, Section 7 is not required to be completed and is not included in the tax return.

Bibliography

1. Tax code of the Russian Federation (part two).
2. Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations".
3. Decree of the Government of the Russian Federation of July 28, 2006 No. 468 "On approval of the lists of goods (works, services), the duration of the production cycle of manufacture (performance, provision) of which is more than 6 months."
4. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.
5. Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education".

E. Titova,
O. Monaco,
V. Pimenov,
M. Billion,
A. Alexandrov,
Experts of the Legal Consulting Service GARANT

The legislation allows for the creation various societies. Most of of which is established for business activities. However, in recent years, non-profit organizations have become more widespread. Taxation and accounting of such associations have a number of specific features. Let's look further into some of the nuances.

General information

Associations carrying out socially beneficial activities are registered as non-profit organizations. Accounting and taxation such societies are carried out according to general and special rules. In most cases, associations are created to conduct socially significant, legal activities. However, in practice, there are also unscrupulous individuals who establish NPOs to conceal income and evade fulfillment of budget obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations. They define the conditions and rules of work, the procedure for processing and submitting reporting documentation, as well as. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification

Non-profit organizations are divided into the following types:

1. Non-state. They operate with their own funds.
2. State. Such NGOs are on budget financing.
3. Autonomous.

The Tax Code establishes for NPOs the obligation to draw up reports and submit declarations with all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting and submit documentation on a common basis.

Special rules

Considering the accounting and taxation of non-profit organizations, it should be noted that associations have the right to independently develop reporting forms based on samples approved by the Ministry of Finance. The documentation used to calculate budgetary payments must contain information about the entrepreneurial and statutory work of the association. If commercial activity is not carried out, accordingly, there is no data on it, and the organization has the right not to provide reports on:

1. Capital adjustment.
2. The movement of funds.

In addition, an NBCO may not submit appendices to the balance sheet and an explanatory note. Publicly funded companies are required to report on the use of funds received. Information is indicated in forms approved by the Ministry of Finance. This document is included in the general reporting. A letter is attached to it, which contains a list of papers transferred to the control body.

VAT and deduction from income

It can be said that taxation of socially oriented non-profit organizations based on these two payments. When calculating and collecting them, the benefits associated with the specifics of the NPO's activities are taken into account. It is due to the following:

1. Making a profit is not a priority. At the same time, in order to carry out certain types of activities, the association must have a license.
2. NPOs are forced to provide certain types of services to citizens and legal entities for compensation or to perform work that brings profit. This situation is determined by the need to ensure the main activities of the association. At the same time, the NPO does not undergo registration in the status of a business entity.

These two features cause features of taxation of non-profit organizations.

Conditions for benefits

The list of types of income that may not be included in the number of objects of budget obligations when funds are used for their intended purpose is approved by the Ministry of Finance. Taxation of non-profit organizations in the Russian Federation can be carried out under such preferential terms, subject to a number of requirements. They are enforced by industry standards. There are only two requirements:

1. Maintaining separate accounting of targeted revenues and using them exclusively for their intended purpose. At the end of the reporting year, the NPO submits a report to the Federal Tax Service.
2. Keeping records of not only targeted, but also other receipts.

The latter can be divided into two types:

1. Realization income. The NPO receives them based on the results of the provision of services or the production of works.
2. non-operating income. These include funds that the association receives from other sources. For example, it can be income from renting out property, fines and penalties for non-payment of contributions, etc.

In case of non-compliance with any of the above conditions, the NPO loses benefits.

Expenses and income

Taxation of profits of non-profit organizations is carried out in all cases when the association receives income that makes its work profitable. For the calculation, first of all, the base is determined. It represents the difference between the amount of revenues (excluding excise taxes and VAT) and costs. The latter must be documented and substantiated. includes expenses for:

1. Employee salary costs.
2. material costs.
3. depreciation charges.
4. Other expenses.

Only such costs that are indicated in primary or other reporting documents (contracts, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of regulatory local acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As Article 41 of the Tax Code indicates, only economic benefits can act as income. It can be received by NCOs in cash or in kind. Accordingly, if the income did not bring benefits, then they are not recognized as income.

VAT

Taxation of non-profit organizations selling products or providing services includes this deduction without fail. Meanwhile, the legislation provides for exemption from VAT for certain types of activities. It should be especially emphasized that relief is not provided for the association as a whole. Exemption is allowed for only certain types of activities of the company. These include all works of social significance. Among them, in particular, is the care of pensioners and the disabled in specialized municipal and state institutions of social protection of the population. Meanwhile, the presence of only a socially significant nature is not enough to exempt activities from VAT. The legislation establishes the following additional requirements:

1. Compliance of the service provided with the established regulations (for example, the place or terms of provision).
2. The presence of a permit to conduct activities (if it is subject to licensing).

customs duty

The rate of this or that fee does not depend on the organizational and legal type of the company, the nature of the transaction or other factors. Legislation allows the exemption of certain goods from customs duties. This category includes:

Deductions from property

Taxation of non-profit organizations includes the collection of a number of regional fees. First of all, they include deductions from property. At the same time, all NPOs, even those that enjoy benefits, must submit reports on these payments. The right to concessions when paying property tax should be declared when submitting a declaration. The average annual value of the property is used to determine the amount of the payment. To calculate it, you need to know the residual price of property (real and movable). It is defined as the difference between the initial cost and the depreciation charged each month. This calculation procedure is used in all companies, both commercial and non-commercial. The Tax Code fixes the rate of deductions from property at 2.2%. Regional authorities, however, can reduce it.

Features of benefits

Taxation of non-profit organizations carried out according to different rules, depending on the nature of the indulgences provided by the legislation. On this basis, NCOs can be divided into 3 groups:

Transport payment

Taxation system for non-profit organizations provides for the obligation to make such deductions in accordance with the general rules. Associations must send payments to the regional budget for any vehicles that are registered in the prescribed manner and are in their legal rights (in operational management, ownership, economic management). Speech in this case not only about cars, but also about aircraft, watercraft, snowmobiles and other vehicles.

Land deductions

They are classified as local taxes. The obligation to make such payments is established for NPOs that own land, have it for life, or use it indefinitely. In the latter case, plots are transferred to enterprises of municipal and state property, state authorities, structures of territorial self-government, as well as state departments. The land tax rate is 1.5% of the cadastral value of the plot. The legislation allows an unconditional exemption from the obligation to pay it for:

1. Associations of the disabled, if they act as the sole owners of the land and at least 80% of persons with disabilities participate in them.
2. Religious associations.
3. Institutions of the penitentiary sphere.

Budgetary organizations operating in the field of culture, sports, art, cinematography, healthcare, and education are not entitled to benefits. Certain concessions for them may be provided by local authorities.

USN for NGOs

Simplified tax system for non-profit organizations provides for the release of associations from the obligation to make a number of budget allocations. In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for on the simplified tax system. The association can choose one of the two options fixed in the Tax Code. So, for NPOs, the following rates are provided:

1. 6% when choosing the type of taxation "income". Deductions are made from any income recognized as an economic benefit in accordance with the Tax Code.
2. 15% when choosing the type of taxation "income minus costs". Accordingly, expenses are deducted from receipts, and a deduction is made from the difference. In the absence of it (or if the costs exceed the income), tax is paid at a minimum rate of 1%.

Important point

In practice, the question often arises: is it provided? After all, in fact, they are income. Meanwhile, such receipts are recognized as earmarked funds. Respectively, taxation of donations to non-profit organizations not provided. All earmarked receipts must reflect income and expenses. It should also be noted that there is no taxation:

• membership dues non-profit organizations;
• grants;
• targeted subsidies;
• funds donated by the founders.

When using the simplified tax system, the head of the association can independently conduct accounting documents.

Autonomous non-profit organization: taxation

Before considering the specifics of the accrual and payment of funds to the budget, it is necessary to understand what ANO is. An organization established on a voluntary basis is recognized as an autonomous organization. As a rule, such associations are created to provide various services in the fields of culture, science, sports, healthcare, and so on. A society can be established by both citizens and legal entities. At the same time, the share of each participant in the capital cannot exceed 1/4. The founders transfer their property to the association irrevocably. In practice, the question most often arises: can an autonomous non-profit organization apply the simplified tax system? Simplified taxation is indeed provided for by law. For ANOs, the same rules apply as for other associations. In other words, the management of the company can choose the most appropriate rate (6% or 15%). At the same time, it is important to accurately calculate the economic component that will become the object of taxation.

Example

Consider the tax calculation scheme for the simplified tax system for a conditional association that has made a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we determine the amount of deduction at a rate of 6%. To do this, multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let's calculate at a rate of 15%:

(485,000 - 415,000) x 15% = 10,500.

Accordingly, it is clear from the calculations which type of taxation is beneficial for the merger. It should not be forgotten that the choice is made in strict dependence on the specifics of the company's activities. Not always a calculation that is beneficial for one organization will be effective for another.

UTII

This type of taxation can also be used autonomous organization. The amount of deduction is determined by the formula:

UTII \u003d P x B x KK x KD x 15%, in which:

1. P is a physical quantity established for a particular type of activity, depending on the working area, the number of employees, etc.
2. B - a basic level of income, established at the state level for a particular type of work performed by the association.
3. KD - deflator coefficient. It is established annually by the Government and takes into account a number of indicators.
4. KK - adjustment factor. It is provided at the local level.

For the calculation, it is necessary to take into account the specifics of the activities of the association, the criteria approved by the authorities.

Deadlines for submission of documents

As for any other companies, NCOs are required to timely report to the regulatory authorities on all taxes. In addition, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

1. Single tax return. It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or at the cash desk, and do not have objects of taxation for the corresponding deductions.
2. VAT report. It is due quarterly by the 25th day of the first month following the completed quarter.
3. Income statement. It is sent only by those entities that have an obligation to pay such a tax. Reporting is carried out before March 28 of the period following the reporting year.
4. Declaration on a single tax on the simplified tax system. It is rented until March 31 of the period following the completed one.

The specifics of the transition to the simplified tax system

A non-profit organization has the right to start using the simplified taxation system subject to a number of conditions:

1. Her income for 9 months. did not exceed 45 million rubles. This amount is determined for the year in which the association submits the application.
2. The average number of employees is not more than 100 people.
3. The association has no branches.
4. The residual value of the assets is no more than 100 million rubles.
5. The NCO does not issue excisable goods.

The transition to the simplified tax system is allowed from January 1 next year. Notice to the Federal Tax Service must be sent before December 31 of the current period. Experts do not recommend rushing with the transition to the simplified tax system, if there is no urgent need for this for the merger.