Parties cas. The participation of a representative in a number of cases becomes mandatory
When purchasing fixed assets for a business, their cost must be properly taken into account in expenses. This is important for correct formation tax base. Order tax accounting These amounts depend on the moment of purchase of the property, its cost and service life. We will tell you about the rules for writing off expenses for the purchase of fixed assets in a simplified manner.
What are fixed assets?
Tax accounting of fixed assets is relevant for individual entrepreneurs and organizations using the simplified tax system with the object of taxation “Income minus expenses”. The purchase of property reduces the tax base under the simplified tax system of 15%, so it is important to correctly take into account the costs of fixed assets in expenses, and there is a certain procedure for this.
Fixed assets are assets that are purchased not for subsequent sale for profit, but for operating entrepreneurial activity. Since 2016, the cost of a fixed asset must be more than 100,000 rubles (in 2015 the limit was 40,000 rubles), and the useful life must be more than a year. The main purpose of a fixed asset is to bring economic profit. These rules also apply to property that was purchased earlier, but put into operation in 2016.
Property valued between 40,000 and 100,000 is considered material and does not need to be depreciated and must be expensed on a straight-line basis based on its useful life. Property worth less than 40,000 rubles with a useful life of more than a year is considered a material expense and can be immediately written off as an expense. But if the fixed asset was purchased and put into operation under the simplified tax system before 2016, when the price limit of 40,000 rubles was in effect, then write-off of expenses must be continued according to the usual scheme. We explain this circuit below.
Fixed assets usually include buildings and structures for various purposes, environmental management facilities and land plots. At the same time, land plots are considered a fixed asset, even if their value is below 100,000 rubles, since land is a non-consumable asset. Fixed assets may include working machines, measuring, computing and regulatory equipment, transport, tools, and intellectual property. Even a capital investment in a leased property can be considered a fixed asset.
Accounting for fixed assets in expenses
Like all expenses that can be recognized as expenses, the amount for the acquisition of a fixed asset must be paid in full, the expenditure must be documented and, if necessary, ownership of the fixed asset must be registered.
Fixed assets are registered at their original cost, which includes:
- The purchase amount under the contract, including VAT, delivery and setup costs.
- Customs duties and government duties.
- Payment for the services of a consultant, lawyer, intermediary, which were necessary when purchasing a fixed asset.
Fixed assets are accepted for accounting in section 2 of the Accounting Book. Calculations must be carried out separately for each object. Due to the fact that the service life of different funds may vary, in this case the write-off procedure will be different.
Information on objects is reflected for each quarter, as of the last date of the period. After this, the final data from the last line in table 2 of section must be transferred to section 1 of KUDiR, also on the last day of the quarter, in column 5: “Expenses taken into account when calculating the tax base.”
If the fixed asset was purchased under the simplified tax system
If you purchased a fixed asset while already on a simplified basis, then you can write it off completely before the end of the year. The Ministry of Finance recommends writing off the cost of purchasing an OS evenly. A fixed asset begins to be expensed in the quarter when it has been fully paid for, documented, and began to be used in business. In this case, you need to write off its cost until the end calendar year. For example, a fixed asset was purchased and put into operation in November, and its entire cost will be expensed on December 31.
If a fixed asset is purchased in installments, then expenses are written off based on the funds actually paid. It is allowed to wait until the fixed asset is paid in full and write off expenses after that.
If the fixed asset was purchased before the transition to the simplified tax system
The write-off period for a fixed asset that was purchased before the transition to the simplified system depends on its service life: up to 3 years, from 3 to 15, or more than 15 years. The period is determined according to the Classification established by Government Decree No. 1 of January 1, 2002. In this case, the residual value of the fixed asset, which is relevant at the beginning of the application of the simplified tax system, is taken into account.
Recovered VAT = VAT deductible * Residual value of fixed assets / Initial cost of fixed assets
This amount will not be taken into account in the initial cost of the fixed asset.
In the future, write-off of expenses depends on the period beneficial use fixed asset.
- If the useful life is less than 3 years, expenses are written off during the first year of application of the simplification in equal shares.
- If the useful life is from 3 to 15 years, then in the first year of application of the simplified tax system 50% of the cost is written off, in the second - 30%, in the third - 20%.
- If the useful life is more than 15 years, the cost is written off over 10 years in equal installments.
Recalculation of the tax base when selling the simplified tax system
An enterprise can not only acquire, but also sell fixed assets. If you sell the OS after the period it is supposed to last (3, 10 or 15 years), then you do not need to adjust the costs. Therefore, there is benefit in selling the property after the service life specified by the Classification.
If the product has served you for less than 3, 10 or 15 years, you will have to recalculate the tax base. The recalculation is done as follows. Determine the amount of depreciation charges (the algorithm is prescribed in Article 259 of the Tax Code of the Russian Federation). The amount must be determined for the years when you took into account the cost of the fixed asset in the expenses for the simplified tax system. If depreciation turns out to be less than the amounts that you took into account in expenses, the company will need to pay arrears, penalties and submit updated declarations for previous years.
There are no special sections in the Accounting Book where the recalculation of the tax base could be reflected, so the company draws up a certificate of recalculation in free form. In KUDiR in section 2 you need to indicate what date the fixed asset was sold and reflect the amount of depreciation charges relating to this year - for the month in which the property was sold.
Fixed assets under the simplified tax system are difficult to account for without an accounting program or web service that automates calculations. Kontur.Accounting - simple and convenient service for accounting, payroll and sending reports for individual entrepreneurs and organizations on the simplified tax system, OSNO, UTII. Use the service for free during the first month of operation, do your accounting with us and get rid of the routine!
The procedure for keeping records of transactions with fixed assets for entrepreneurs and organizations using the “simplified system” has a number of features. In our article we will look in detail at all aspects of accounting for fixed assets in “simplified terms”: how to account for acquired fixed assets, as well as how to reflect the costs of acquiring fixed assets during the period and before the use of fixed assets.
Receipt of fixed assets for accounting
If your organization uses the simplified tax system, or you have registered an individual entrepreneur under a simplified regime, then according to the law you have the right to recognize as expenses the cost of fixed assets (fixed assets) and intangible assets (intangible assets) received for accounting.
In order to take into account an asset as an expense, you need to comply with a key principle - the object must be recognized as depreciable property when calculating income tax.
Receipt of fixed assets: what can be attributed to the expenses of the “simplified”
Guided by Art. 346.16 of the Tax Code, you can recognize as expenses:
- the cost of acquiring the main operating systems and intangible assets. If you made an object on your own (for example, the company’s programmers created computer program– intangible asset object), then manufacturing costs can also be classified as this category of expenses;
- costs associated with modernization, improvement, and modification of OS objects, including those carried out by our own organization.
The general procedure for recognizing fixed assets costs as part of “simplified” expenses is described above. But organizations and entrepreneurs using the simplified tax system often encounter special cases. Let's look at some of them:
Situation | Description |
OS received under an exchange agreement | You have the right to recognize the costs of receiving fixed assets under an exchange agreement. Reducing the tax base at the expense of received objects is allowed only after obtaining ownership of the object. If you received the fixed assets, but your organization did not fulfill its obligations under the contract (did not transfer anything to the counterparty), then you cannot recognize expenses on the received item. |
Property purchased for resale | If you purchased an asset (for example, real estate) for the purpose of subsequent sale, then you have the right to take into account the costs of its purchase. Such property is recognized as a commodity, and when calculating the tax base, the cost of purchased goods may be included in the “simplified” expenses. You cannot count the costs of pre-sale preparation of goods as expenses. |
The property was purchased for rental | If you lease property that is recognized as depreciable for income tax purposes, the cost of its acquisition may be reflected as an expense. You can also use this right in the case when you do not receive income under the lease agreement (for example, the tenant does not transfer the amount of rental payments) |
Requirements for recognizing expenses for the acquisition of fixed assets
In order to recognize the OS as purchased, make sure that you meet the following conditions:
- You have paid the cost of the purchased property. If payment to the supplier is made partially, then you have the right to recognize expenses only for the amount of the transferred advance payment;
- The OS or intangible asset has been put into operation, about which a corresponding act has been drawn up;
- You purchased the OS for profit;
- If you purchased real estate, you can recognize expenses for it no earlier than the moment when the documents for the real estate have been submitted for state registration.
We take into account property acquired before the transition to the simplified tax system
All OS purchased by you before receiving the “simplified” status can be taken into account by you in expenses.
Fixed assets should be taken into account at their residual value on the date of transition to the simplified tax system. If part of the cost of fixed assets is written off as a depreciation premium, then you must also deduct this amount from the original amount. If you switched to “simplified” from UTII, then you need to reduce the purchase price of the OS by the amount of depreciation according to accounting data.
If you have transferred a partial amount of payment for the property to the supplier, then you have the right to include this amount as expenses.
A situation is possible when you received an OS object before receiving the “simplified” status and then put it into operation, and you transferred payment to the supplier while using the simplified tax system. Then the object is considered acquired before the simplified taxation system period; therefore, it must be taken into account in expenses at the cost of “initial minus depreciation” at the time of receiving the “simplified” status. When calculating the single tax, you must include the amount as expenses in the period in which you transferred the money to the seller.
Example No. 1.
Fabula LLC is a tax payer under the simplified system. Until 01/01/16, “Fabula” used OSNO.
11/21/2015 Fabula purchased retail equipment from Kremniy LLC:
- initial cost of the OS - 46,220 rubles;
- the equipment was put into operation on November 24, 2015;
- payment for the operating system was made by Fabula in two stages: on 04/08/16 the amount of 23,110 rubles was transferred, on 08/12/16 the balance of the amount of 23,110 rubles was paid.
According to accounting policy, the accountant of “Fabula” set the useful life for the operating system as 24 months. Depreciation on retail equipment has been accrued since December 2016:
- the amount of depreciation charges is 1,926 rubles/month. (RUB 46,220 / 24 months);
- residual value of fixed assets on the date of transition to the simplified tax system (01/01/16) – 44,294 rubles. (46,220 rubles – 1,926 rubles).
When calculating the single tax in 2016, the accountant of Fabula took into account the costs of fixed assets in the following order:
Period | Fixed assets expenses recognized | Costs taken into account when making the first payment for equipment | Expenses taken into account for the second payment for equipment | The total amount of recorded expenses for fixed assets |
January – March 2016 | ||||
January – June 2016 | 30.06.16 | RUR 7,061 | ||
January – September 2016 | 30.09.16 | (RUB 23,110 – RUB 1,926) / 3 months. = 7.061 rub. | ||
January – December 2016 | 31.12.16 | (RUB 23,110 – RUB 1,926) / 3 months. = 7.061 rub. | RUB 23,110 / 2 = 11.555 rub. | RUR 7,061 + 11.555 rub. = 18.616 rub. |
TOTAL | RUB 23,110 – 1.926 rub. = 21.184 rub. | RUB 23,110 | RUR 7,061 + 18.616 rub. + 18.616 rub. = 44.294 rub. |
Fixed assets were registered during the period of application of the simplified tax system
If you apply the simplified regime and you purchased fixed assets or intangible assets, then you can take them into account as expenses when calculating the single tax. You must accept the object for accounting at its original cost based on:
- the value of the property transferred to the supplier;
- price for delivery of the object, its installation and installation;
- indicator of VAT paid to the supplier;
- excise tax amounts (if the purchased goods are recognized as excisable);
- costs under construction contracts (if there are such costs).
According to general order, as part of expenses you can recognize both the cost of operating systems acquired during the period of application of the simplified system, as well as the costs of modernizing and improving facilities.
Calculation of recognized expenses upon receipt of fixed assets
A situation is possible when, during the application of the simplified tax system, payment for fixed assets was made by you in one tax period, and the commissioning of the object was carried out in another period. Let's look at the procedure for recognizing expenses using examples.
Example No. 2.
04/18/16 Monolit LLC, using the simplified tax system “income minus expenses”, purchased from JSC Sfera production machines. The operating systems were put into operation on April 18, 2016, for which there is a corresponding act. In Monolit’s accounting, the machines are reflected at a cost of 471,520 rubles. Payment in favor of Sphere was transferred by Monolith on 07/19/16.
To calculate the amount of single tax, Monolit’s accountant made the following calculation for recognizing expenses for the purchase of machine tools:
Period | Fixed assets expenses recognized | |
January – March 2016 | ||
January – June 2016 | ||
January – September 2016 | 30.09.16 | |
January – December 2016 | 31.12.16 | RUR 471,520 / 2 = 235.760 rub. |
In practice, there are quite often cases when payment by a “simplified” organization is carried out in two stages. Let's look at how to take expenses into account in this case using the example below.
Example No. 3.
05.21.16 Kadr LLC, which uses the simplified tax system “income minus expenses,” purchased computers and multifunctional devices from JSC Flagman. The operating systems were put into operation on 04/21/16, for which there is a corresponding act. In the “Kadr” accounting, the machines are reflected at a cost of 408,330 rubles. Payment in favor of “Flagman” was transferred by “Kadr” in two stages: the first payment was paid on June 17, 2016 in the amount of 208,050 rubles, the remaining amount was 200,280 rubles. listed 12/14/16.
To calculate the amount of the single tax, the Kadra accountant made the following calculation for the recognition of expenses for the purchase of computers and multifunctional devices:
Period | Fixed assets expenses recognized | Amount of recognized expenses when calculating the single tax |
January – March 2016 | ||
January – June 2016 | 30.06.16 | |
January – September 2016 | 30.09.16 | RUB 208,050 / 3 = 69.350 rub. |
January – December 2016 | 31.12.16 | RUR 208,050 / 3 + 200.280 rub. = 269.630 rub. |
Cases where OS was purchased and paid for in foreign currency require special attention. Let's look at the situation using an example.
Example No. 3.
01/21/16 Batiskaf LLC, which uses the simplified tax system “income minus expenses”, purchased refrigeration equipment from a non-resident company:
- cost of refrigeration equipment – 13,540 US dollars, VAT 2,065 US dollars;
- delivery – 1,740 US dollars, VAT 266 US dollars;
- price for setting up refrigeration chambers – USD 320, VAT USD 49;
- cost of installation work – 214 US dollars, VAT 33 US dollars.
Payment for the refrigeration chambers and their delivery was made by Bathyscaphe on 01/25/16 (conventional rate 81 RUB/USD), funds for installation were transferred on 01/28/16 (conventional rate 78 RUB/USD).
The Bathyscaphe accountant determined the initial cost of the refrigeration chambers in rubles as follows:
- cost of operating system and delivery – 1,237,680 rubles. ((USD 13.540 + USD 1.740) * 81);
- price of installation and adjustment – 42,186 rubles. (($320 + $214) * 79);
- total amount – 1,279,866 rubles. (RUB 1,237,680 + RUB 42,186).
Accounting for expenses when determining the amount of single tax payable was calculated by the Bathyscaphe accountant as follows:
Period | Fixed assets expenses recognized | Amount of recognized expenses when calculating the single tax |
January – March 2016 | 31.03.16 | |
January – June 2016 | 30.06.16 | RUB 1,279,866 / 4 = 319,966.5 rubles. |
January – September 2016 | 30.09.16 | RUB 1,279,866 / 4 = 319.966.5 rub. |
January – December 2016 | 31.12.16 | RUB 1,279,866 / 4 = 319.966.5 rub. |
Calculation of single tax upon sale of an object
If you sell an object before the expiration of its useful life, then you must recalculate the amount of the single tax paid. It is necessary to recalculate the tax amount starting from the moment expenses are recognized upon receipt of fixed assets until the fact of sale of the object.
As a result of the recalculation, you will receive the amount of additional tax that must be transferred to the budget. In addition to the tax, you will have to pay a penalty, since in fact the amount of the surcharge is a debt not repaid on time.
Example No. 4.
01/15/16 Kolibri LLC, using the simplified tax system “income minus expenses,” purchased 5 units of computer equipment worth 518,300 rubles. On January 17, 2016, the equipment was put into operation. In the accounting for Hummingbird, acquisition expenses are recognized quarterly in the amount of RUB 129,575. (518,300 rub. / 4).
05/16/16 "Kolibri" sold the equipment of JSC "Start". The Kolibri accountant recalculated the tax base for 1 quarter. 2016:
- service life of equipment is recognized by minimum indicator 25 months;
- monthly depreciation 518,300 rub. / 25 months = 20.732 rub.;
- the amount of increase in the tax base is 108,845 rubles. (RUB 129,575 – RUB 20,732 – RUB 20,732);
- amount of arrears single tax RUR 16,327 (RUB 108,845 * 15%).
Debt in the amount of 16,327 rubles. redeemed "Hummingbird" 05/29/16.
In addition to the amount of debt, the Kolibri accountant listed a penalty. The calculation of the penalty amount is as follows:
RUR 16,327 * 1/300 * 11% * 34 days = 204 rub.,
where 11% is the Central Bank refinancing rate;
34 days – the number of days the advance payment is overdue (from 04/25/16 to 05/29/16).
Question and answer on the topic “Accounting for fixed assets using the simplified tax system”
Question: Magnit LLC is the legal successor of Gigant LLC. Both organizations use the simplified tax system. During the reorganization, Magnit received property (warehouse space) from Gigant in the form of allocation. Can Magnit recognize the cost of the premises as expenses when calculating the single tax?
Answer: No, Magnit does not have the right to recognize this amount as expenses. This is due to the fact that Magnat has no direct costs for purchasing premises.
Question: In April 2016, President LLC, using the simplified regime, acquired a land plot worth 1,003,500 rubles. Does the “President” have the right to include this amount as expenses?
Answer: No, the amount is 1,003,500 rubles. cannot be recognized as expenses, since the land plot acquired by the “President” is not recognized as depreciable property in the Tax Code.
Question: In January 2016, Stimul LLC purchased production equipment. How should Stimul take into account operating expenses when calculating the single tax?
Answer: Costs for production equipment "Stimulus" must be taken into account quarterly in equal parts during 2016.
Code of Administrative Procedure, N 21-FZ | Art. 38 CAS RF
Article 38 CAS RF. Parties (current version)
1. The parties to an administrative case are the administrative plaintiff and the administrative defendant.
2. An administrative plaintiff is understood as a person who has applied to the court in defense of his rights, freedoms, legitimate interests, or a person in whose interests an application has been filed by a prosecutor, a body exercising public powers, an official or a citizen, or a prosecutor, a body exercising public powers, or an official who has applied to the court to implement the control or other public functions assigned to them.
3. Administrative plaintiffs can be citizens Russian Federation, foreign citizens, stateless persons, Russian, foreign and international organizations, public associations And religious organizations, as well as public associations and religious organizations that are not legal entities. In cases provided for by this Code, administrative plaintiffs may be bodies state power, others government bodies, organs local government, election commissions, referendum commissions, other bodies and organizations vested with certain state or other public powers, officials.
4. An administrative defendant is understood as a person against whom a claim has been filed in a dispute arising from administrative or other public legal relations, or in respect of whom an administrative plaintiff, exercising control or other public functions, has filed a lawsuit.
5. Administrative defendants may be state authorities, other state bodies, local government bodies, election commissions, referendum commissions, other bodies and organizations vested with certain state or other public powers, officials, state and municipal employees. In cases established by this Code, administrative defendants may be citizens, their associations and organizations that do not have state or other public powers in controversial legal relations.
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Commentary to Art. 38 CAS RF
1. Parties in an administrative case are persons whose material and legal dispute becomes the subject of judicial proceedings.
The following mandatory characteristics of a party in an administrative case can be identified:
1) only the subject of law can be a party. Consequently, the administrative plaintiff’s claim must always be addressed to a specific entity; the object cannot be a party in an administrative case (as is the case in some cases in civil proceedings - see, for example, paragraph 3 of Article 1175 of the Civil Code);
2) the presence of the subject of procedural legal capacity (see commentary to Parts 1, 5, 7 - 9 of Article 5 of the CAS). Procedural capacity is not a sign of a party (a minor child or any other incapacitated person can be a party);
3) the subject must be interested in a certain resolution of the material and legal dispute. This interest may be direct or stem from the fact that a specific subject is vested with authority (public) powers, the implementation of which is associated with a controversial public legal relationship. According to this criterion, other persons who apply for the protection of someone else’s public interests are distinguished from administrative plaintiffs (see commentary to Articles 39, 40 CAS).
The commented article for the first time at the legal level establishes two new concepts for domestic procedural legislation - “administrative plaintiff” and “administrative defendant”. Thus, the legislator abandoned the terminology adopted in the Civil Procedure Code and the Arbitration Procedure Code for cases arising from public legal relations (“applicants” and “ interested parties"). At the same time, the concept of “interested parties” received a completely new semantic content in the CAS (see commentary to Article 47 of the CAS).
2. An administrative plaintiff is:
a) a person who went to court in defense of his rights, freedoms, and legitimate interests;
b) the person in whose interests the application was submitted by the prosecutor, body exercising public powers, official or citizen;
c) a prosecutor, a body exercising public powers, or an official who has applied to the court to implement the control or other public functions assigned to them.
It should be noted that Part 2 of the commented article, as the main feature that allows the entity who has applied to the court to be qualified as an administrative plaintiff, uses the alleged ownership by this entity of the public right or interest that is the object of judicial protection. That is why, in order to grant an entity the status of an administrative plaintiff, it is completely unimportant whether he himself, his representative, or some other entity applied to the court. Even if, when resolving the case on the merits, it is established that a specific public law subject is not violated, then this will in no way affect the status of the administrative plaintiff - judgment a refusal to satisfy an administrative claim will not terminate or change this status.
With regard to cases where the status of an administrative plaintiff is given to a prosecutor, a body exercising public powers, or an official who has applied to the court to implement the control or other public functions assigned to them, it is necessary to keep in mind the following. These subjects, when going to court, always act by carrying out certain control or other public functions assigned to them. Therefore, in order to distinguish in such situations the administrative plaintiff from outwardly similar, but essentially different procedural constructions (meaning the constructions specified by the legislator in Articles 39, 40 CAS), it is necessary to find out whether there are any specific private or public entities who have a direct interest in the substantive resolution of the dispute. If there are such subjects, if going to court affects their interests, then they should be given the status of administrative plaintiff, and the prosecutor and other bodies in this case will participate in the case in accordance with Art. Art. 39, 40 CAS. If, on the contrary, the implementation of a public function by the prosecutor and other bodies is not related to the protection of the interests of other persons, then this is precisely where the need arises to grant the status of an administrative plaintiff.
3. Part 3 of the commented article defines a specific list of entities that may have the status of an administrative plaintiff.
Conventionally, all these subjects can be divided into two groups:
1) subjects for which the status of an administrative plaintiff is not required to be given special instructions in the law:
Citizens of the Russian Federation, foreign citizens, stateless persons;
Russian, foreign and international organizations, public associations and religious organizations;
Public associations and religious organizations that are not legal entities;
2) subjects, the possibility of granting the status of an administrative plaintiff is associated with a direct instruction from the CAS: state authorities, other state bodies, local government bodies, election commissions, referendum commissions, other bodies and organizations vested with certain state or other public powers, officials. For example, the Chairman of the Supreme Court of the Russian Federation, when applying to the Disciplinary Board on the issue of early termination of the powers of a judge for committing a disciplinary offense, will be given the status of an administrative plaintiff in accordance with Part 2 of Art. 229, part 2 art. 230 CAS. State authorities, local government bodies when filing an administrative claim in court to challenge the results of determining the cadastral value in relation to real estate objects that are in state or municipal ownership of the relevant constituent entity of the Russian Federation or municipality, within the meaning of Part 2 of Art. 245 CAS will also be administrative plaintiffs.
If an administrative case about challenging a normative legal act was not initiated on the basis of an administrative claim by the prosecutor, the prosecutor who entered into trial, gives an opinion on this administrative case. By virtue of Part 1 of Article 38 of the Code of Administrative Proceedings of the Russian Federation, the parties to an administrative case are the administrative plaintiff and the administrative defendant. In this case, the prosecutor is not a party to the administrative case...
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