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We sell securities - shares not traded on the securities market. Reporting the sale of shares at a loss in the income tax return Sale of issued shares in the income tax return

Exclusive interview with Sergei Razgulin, active state adviser of the Russian Federation 3rd class

The current version of the Tax Code provides for the exemption of individuals and organizations from taxation of income received from the sale of certain types of shares, as well as participation interests in authorized capital. Russian organizations. However, in fact, this exemption will become possible no earlier than 2016. The procedure and conditions for its application are discussed in an interview with Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class.

– Federal Law No. 395-FZ of December 28, 2010 introduced into the Tax Code of the Russian Federation rules on exemption from taxation of income from the sale of shares and participation interests in the authorized capital. Is this exemption applied in practice?

Indeed, the Tax Code of the Russian Federation provides for exemption from personal income tax and taxation of income tax at a rate of 0% on income from the disposal of shares and participation interests in the authorized capital. At the same time, the relevant provisions of paragraph 17.2 of Article 217, paragraph 4.1 of Article 284 and Article 284.2 of the Tax Code of the Russian Federation apply to securities (shares in the authorized capital) acquired by taxpayers starting from January 1, 2011. This limitation on the period of acquisition of shares (stakes) is provided not in the Tax Code of the Russian Federation, but in the transitional provisions of Federal Law No. 395-FZ dated December 28, 2010 (in paragraph 7 of Article 5).

Persons who acquired shares or shares before 2011, even after five years of ownership, are not entitled to receive an exemption (zero rate). The establishment of such rules of preferential taxation does not entail a violation of constitutional rights (determination of the Constitutional Court of the Russian Federation dated May 29, 2014 No. 1070-O).

Thus, the tax exemption does not apply to date.

Even though the form tax return for corporate income tax, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@, already provides for the indication on sheet 04 of the income code “7” (income from the sale or other disposal of shares (participatory interests) in accordance with Article 284.2 Tax Code of the Russian Federation (rate 0%)), there is no reason to indicate the corresponding code in the declaration for 2015.

The first cases of non-taxation of such income will appear only next year, in 2016.

– What conditions must be met by a taxpayer to receive an exemption?

TO general conditions It applies that the shares (shares) must be shares (shares) of Russian organizations, and also be owned by the taxpayer for at least five years continuously.

Special requirements have been established for shares: they must not be traded on the securities market, with the exception of shares classified by the rules established by Decree of the Government of the Russian Federation of February 22, 2012 No. 156, as shares of the high-tech (innovative) sector of the economy; or constitute the authorized capital of organizations, more than 50% of whose assets consist of real estate located in Russia.

Ownership of acquired shares and shares may be terminated for any reason: as a result of purchase and sale (including forced redemption), redemption, or other disposal.

– How is the period of ownership of a share in the property of an individual determined, including if the original company, the shares of which were acquired by him, is reorganized?

Information on the size and nominal value of the share of each participant in a limited liability company is contained in the Unified State Register of Legal Entities (USRLE). To calculate the period of ownership of a share, it is necessary to take into account that the share or part of the share in the authorized capital of the company passes to its acquirer from the moment of notarization of the transaction aimed at alienating the share or part of the share in the authorized capital of the company, or in cases that do not require notarization certificates, from the moment the corresponding changes are made to the Unified State Register of Legal Entities on the basis of title documents (Articles 11, 21 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”).

In particular, according to Article 93 of the Civil Code of the Russian Federation, the transfer of a share or part of a share of a company participant in the authorized capital of a limited liability company to another person is permitted on the basis of a transaction or by way of succession or on another legal basis, taking into account the specifics provided for by the Civil Code of the Russian Federation and the Federal Law of 08.02 .1998 No. 14-FZ “On Limited Liability Companies”.

But due to the direct indication of the paragraph of the second paragraph 17.2 of Article 217 of the Tax Code of the Russian Federation, the period of ownership of shares (shares) received during the reorganization is calculated from the date of acquisition by an individual of shares (shares) of the reorganized (original) organizations.

– And if an organization received a share in the authorized capital of a limited liability company through legal succession, can it apply for a 0% rate to the tax base formed upon the subsequent sale of such a share?

In my opinion, a tax rate of 0% for corporate income tax can be applied to income from the sale of a share in the authorized capital of a company received through legal succession. Of course, subject to the conditions regarding the date of its acquisition and the period of ownership of the taxpayer-seller.

– In letters of the Ministry of Finance of Russia dated 01.02.2011 No. 03-04-05/0-48, dated 02.12.2013 No. 03-03-06/1/52260, the point of view is expressed according to which tax exemption applies only to participation shares in the authorized capital of Russian organizations that were acquired by the taxpayer and not received by him in any other way, for example, when increasing the authorized capital of the company at the expense of its property...

It seems that the key provision in the provisions of paragraph 7 of Article 5 of the Federal Law of December 28, 2010 No. 395-FZ is an indication of the date of emergence of ownership of the share - after January 1, 2011, and not the method of its acquisition.

Features of accounting for expenses when realizing property rights are established by Article 268 of the Tax Code of the Russian Federation. By general rule of subclause 2.1 of clause 1 of this article, the taxpayer has the right to reduce income from the sale of property rights (shares) by the purchase price of these property rights (shares) and by the amount of expenses associated with their acquisition and sale. At the same time, the procedure for determining the acquisition price of shares received by participants during the reorganization of organizations is directly provided: the acquisition price of such shares is their value, determined in accordance with paragraphs 4–6 of Article 277 of the Tax Code of the Russian Federation.

In other words, in the situation under consideration, the concept of “acquisition” should be used in a broad sense, including both paid acquisition and other grounds for the emergence of ownership of a share provided for by the civil legislation of the Russian Federation.

Thus, if the right to a share in the authorized capital of a limited liability company arose by way of legal succession, then a tax rate of 0% may be applied to the tax base for income from the sale of the specified share, which has continuously belonged to the taxpayer by right of ownership for more than five years.

It should be borne in mind that in some forms of reorganization, in order to apply the 0% rate, it may be necessary that the share in the reorganized organization be acquired starting from January 1, 2011 (for example, when transforming - changing the legal form). On the other hand, the period of ownership of such a share can be counted from the date of initial acquisition, that is, include the period of ownership of the share of the predecessor - the reorganized organization.

– Does tax exemption apply to income from the sale of investment fund units?

Does not apply. Tax exemption or zero rate applies only when selling shares or interests. The mention of shares in the second paragraph of clause 17.2 of Article 217 of the Tax Code of the Russian Federation is, apparently, a technical error.

But at the same time, shares or shares could be received by the taxpayer, including as a result of the reorganization of a non-profit organization (non-state pension fund), participation in which was determined by making a contribution to the total contribution of the founders.

– Does the application of a 0% corporate income tax rate depend on the size of the sold share?

No. The Tax Code of the Russian Federation does not contain any requirements for the percentage or value of the sold share in the authorized capital (the size of the block of shares).

The application of a tax rate of 0% for corporate income tax to income from transactions on the sale or other disposal (including redemption) of shares or participation interests in the authorized capital of Russian organizations depends on the date of their acquisition and the period of ownership of the taxpayer-seller.

The Tax Code of the Russian Federation contains no provisions limiting the possibility of applying a tax rate of 0% depending on the form of payment for the share and the amount of income from its sale. This position is valid for both shares and personal income tax, and is confirmed by letter of the Ministry of Finance of Russia dated July 20, 2012 No. 03-03-06/1/351.

– Can a foreign organization apply a 0% rate to income from the sale of shares and participation interests in Russian organizations?

Chapter 25 of the Tax Code of the Russian Federation contains no prohibitions on the use of Article 284.2 of the Tax Code of the Russian Federation by foreign organizations.

Besides, foreign organizations that have independently recognized themselves as tax residents of the Russian Federation in accordance with paragraphs 6–7 of Article 246.2 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation on the basis of paragraph 5 of Article 246 of the Tax Code of the Russian Federation are equated to Russian organizations. The provisions of Articles 284 and 284.2 of the Tax Code of the Russian Federation on the 0% rate apply to these foreign organizations as to Russian organizations (letter of the Ministry of Finance of Russia dated 06/03/2015 No. 03-03-06/31990).

– What if, during the process of owning a share, its nominal value changed?

As already mentioned, income from operations on the sale or other disposal (including redemption) of a participation interest in the authorized capital of Russian organizations is subject to corporate income tax at a tax rate of 0%, regardless of the size of the specified share, the cost of its acquisition, the cost of its sale, the country registration of the seller organization.

For the application of the 0% rate, the change in the nominal value of the share when increasing the authorized capital of the company does not matter (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06/4-291).

– Let us assume that the taxpayer received a loss from the sale of shares acquired after January 1, 2011 and continuously owned by him for more than five years. Is it acceptable in in this case apply the general procedure for determining the tax base for corporate income tax, taxed at a rate of 20%?

In accordance with Article 268 of the Tax Code of the Russian Federation, if the purchase price of a share in the authorized capital, taking into account expenses associated with its sale, exceeds the proceeds from its disposal, the difference between these values ​​is recognized as a taxpayer’s loss taken into account for tax purposes (letter of the Ministry of Finance of Russia dated July 17, 2012 No. 03-03-06/1/336).

For securities traded and not traded on the organized securities market, separate rules. Thus, a loss received from transactions with marketable securities can be used to reduce the overall tax base, taking into account the provisions of paragraphs 1, 2 of Article 274, paragraph 1 of Article 283 of the Tax Code of the Russian Federation.

At the same time, by virtue of paragraph 2 of Article 274 of the Tax Code of the Russian Federation, the tax base for profits taxed at a rate different from the rate of 20% is determined by the taxpayer separately.

The tax base for income from transactions on the sale or other disposal (including redemption) of a participation interest in the authorized capital of Russian organizations is determined separately, provided that on the date of sale or other disposal (including redemption) of such a participation interest it continuously belonged to the taxpayer on the right of ownership or other property right for more than five years (clause 4.1 of Article 284, Article 284.2 of the Tax Code of the Russian Federation).

The taxpayer maintains separate accounting of income (expenses) for transactions for which, in accordance with Chapter 25 of the Tax Code of the Russian Federation, a different procedure for accounting for profit and loss is provided for.

The tax base and tax rate are mandatory elements taxation. At the same time, Chapter 25 of the Tax Code of the Russian Federation in a number of cases provides for the right of an organization to apply tax rate 0%, for example, by an organization carrying out educational, medical activities, social services for citizens (Articles 284.1, 284.5 of the Tax Code of the Russian Federation).

However, Article 284.2 of the Tax Code of the Russian Federation does not allow a taxpayer to voluntarily switch to applying a 0% tax rate (refuse to use a 0% tax rate) to the tax base for transactions on the sale of shares in the authorized capital of Russian organizations acquired after January 1, 2011 and continuously owned by the taxpayer for ownership or other proprietary right for more than five years.

– It turns out that if a taxpayer sold shares or shares that meet the requirements specified in Article 284.2 of the Tax Code of the Russian Federation at a loss, then he will not be able to take the resulting loss into account for tax purposes?

To the tax base for income tax determined based on transactions of sale of shares and participation interests in the authorized capital of Russian organizations acquired after January 1, 2011 and continuously owned by the taxpayer by right of ownership or other property right for more than five years, the taxpayer must apply a tax rate of 0 %.

If the purchase price of the specified shares, shares in the authorized capital, taking into account expenses associated with the sale, exceeds the proceeds from their sale, the difference between these values ​​is recognized as a loss, which is not taken into account for tax purposes. The provisions of the Tax Code of the Russian Federation on the transfer of losses do not apply to losses received by the taxpayer from the sale or other disposal of shares and participation interests in the authorized capital of Russian organizations specified in Article 284.2 of the Tax Code of the Russian Federation (clause 1 of Article 283 of the Tax Code of the Russian Federation).

It is impossible to carry forward losses incurred on transactions with securities traded on the organized securities market and on personal income tax, since the tax base in this case is “not formed”: the income received is exempt from taxation.

Application in the situation under consideration general order calculation of the tax base will mean committing a tax offense in the form of non-payment (incomplete payment) of the corresponding tax (Article 122 of the Tax Code of the Russian Federation).

– What other possibilities are contained in the Tax Code of the Russian Federation to reduce the tax burden when an individual sells shares (shares)?

In relation to securities, Article 214.1 of the Tax Code of the Russian Federation provides for the definition of the financial result of transactions with securities as the difference between the amounts of income received from the sale (redemption) of securities and documented expenses for the acquisition, sale, storage and redemption of securities actually incurred by the taxpayer .

If the taxpayer acquired marketable securities after January 1, 2014 and they will be owned for more than three years, then the positive financial result from their sale (redemption) may be exempt from taxation. Such exemption is provided in the form of an investment tax deduction (subparagraph 1 of paragraph 1 of Article 219.1 of the Tax Code of the Russian Federation).

With regard to participation interests in the authorized capital, please note that on January 1, 2016, a new version of subclause 1 of clause 1 of Article 220 of the Tax Code of the Russian Federation comes into force. Taking into account the amendments, a property tax deduction will be provided not only upon the sale of a share (part thereof) in the authorized capital of the company, but also upon withdrawal from the membership of the company, upon transfer of funds (property) to a company participant in the event of liquidation of the company, upon a decrease in the nominal value of the share in the authorized capital of the company (Federal Law dated 06/08/2015 No. 146-FZ).

In these cases, the taxpayer has the right to reduce the amount of his income subject to personal income tax by the amount of expenses actually incurred by him and documented expenses associated with the acquisition of these property rights. In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding a total of 250,000 rubles for the tax period.

As for the sale of shares by legal entities, from 2016 the provisions of Article 280 of the Tax Code of the Russian Federation on the procedure for forming prices for transactions with securities for corporate income tax purposes will apply only to controlled transactions. Taxation of results in other transactions will be based on the prices specified by the parties in the contracts.

Many Russian citizens are engaged in trading shares of various companies. What tax may be imposed on income received from relevant transactions? What tax benefits for these legal relations are established by the legislation of the Russian Federation?

Calculation of tax on the sale of shares: general rules

Let's first study the general rules of law that determine how it is calculated.

The sale by a citizen of a share issued by a company generates taxable income for that individual. It is calculated at a rate of 13% for residents of Russia, and 30% for non-residents.

Is the sale of shares that turn out to be unprofitable taxable? No, in this sense the legislator takes a reasonable position. The actual tax base for trade transactions can be reduced by the amount of expenses incurred by an individual when purchasing shares. In addition, expenses include those costs associated with the maintenance of the account (if it was used for transactions with shares).

Thus, in this case we are talking about charging tax only on the positive result of trading in securities.

It should be noted that with regard to taxes on income from shares, there is no rule according to which the corresponding income is exempt from taxes after 3 years of ownership by an individual of the sold assets - as is the case, for example, with real estate (acquired before 2016) and cars. At the same time, with regard to income from transactions with securities issued by firms of certain categories, the legislation of the Russian Federation establishes a number of significant benefits - we will consider their specifics a little later.

Now let’s study in more detail the order in which, for tax purposes, in transactions with securities, in accordance with the legislation of the Russian Federation, an individual’s income should be taken into account.

Income accounting

Within the framework of transactions for the sale of shares, income from transactions is considered taxable:

  • with shares traded on the stock exchange;
  • with shares that are traded outside the exchange infrastructure;
  • with derivative monetary instruments that are used on and off the exchange;
  • with monetary instruments, the use of which is regulated by the Law “On the Securities Market”.

Examples of derivative instruments, when used by an individual, may generate taxable income - futures, forward, option contracts.

It should be noted that income represented by interest - for example, coupons - must be included in the tax base, unless otherwise provided by law.

Now let’s talk about accounting for expenses that can be used by an individual to optimize the tax base when buying and selling company shares.

Expense accounting

The expenses in question, according to the law, include expenses confirmed through official documents that are associated with:

  • with the purchase and sale of shares (in fact, the costs of maintaining an account may relate to the costs associated with the sale);
  • with storage and redemption of shares;
  • using financial instruments that are classified as derivatives;
  • with execution various obligations on transactions.

Examples of such expenses include:

  1. amounts transferred by an individual in favor of the company that issued the shares;
  2. amounts that constitute the amount of premiums in accordance with contracts;
  3. periodic or one-time payments that are determined by the rules for the use of derivative instruments;
  4. costs associated with paying for the services of brokers, intermediaries or, for example, clearing organizations;
  5. expenses that must be reimbursed to one or another participant in the securities market;
  6. payment of exchange fees;
  7. taxes paid by an individual for shares received by inheritance or gift;
  8. interest paid to banks on targeted loans for the purchase of shares;
  9. other expenses that are associated with trading shares and are confirmed.

Thus, the list of possible costs that can be applied by an individual in order to reduce the tax base is not closed.

We noted above that the main criterion for an individual to have obligations related to paying tax upon the sale of shares is the positive financial result of a transaction with securities. Let us study the nuances that characterize the determination of this result.

​The formula for determining the financial result in the general case is very simple: income is taken, calculated in the manner discussed above, and expenses that meet the above criteria are subtracted from them. Moreover, if an individual has expenses in a tax period, but no income, then these expenses can be transferred to the tax period in which income appears.

The financial result of transactions related to the purchase and sale of shares by an individual is determined upon completion tax period. The results of transactions directly with shares and derivative instruments are accounted for separately.

If the financial result of an individual’s transactions directly with shares is negative, then the excess of expenses over income can be used to optimize the tax base for the financial result, which reflects transactions with derivative instruments. In addition, the opposite rule also applies - when derivatives transactions turn out to be unprofitable, the basis for stock transactions can be optimized by the amount of the loss.

At the same time, if both types of trading operations - both transactions with shares and transactions with derivative instruments - turned out to be unprofitable, then the taxpayer must separately account for these losses in the prescribed manner. This will make it possible to use the loss to optimize the tax base in future tax periods for relevant transactions. That is, losses on contracts associated with the purchase and sale of shares can be taken into account when calculating the tax base only for the same contracts. The same rule is established for transactions using derivative financial instruments.

Important nuance: These rules for transferring losses apply only within the framework of transactions carried out on exchange trading. If trading was not carried out on an organized financial market, then the transfer of losses in the manner discussed above cannot be carried out. In total, corresponding losses can be carried forward to future tax periods for 10 years. It is important to preserve documents certifying the financial result.

At the beginning of the article, we noted that in a number of cases, significant benefits are established for taxpayers who calculate income based on transactions with shares. What are the specifics of these benefits? How to Avoid Tax When Selling Stocks when using them?

Tax on transactions with shares: benefits

Probably the most significant benefit for individuals in terms of transactions with shares is the one that provides a citizen with the opportunity, in principle, not to pay tax on income received from the sale of certain shares. In particular, those issued by Russian enterprises and purchased by individuals after 01/01/2011. The main condition for applying this benefit is ownership of the relevant shares for 5 years or more (subject to a number of additional conditions).

will have great importance the fact that the shares are issued by a company whose assets are no more than 50% based on real estate registered in Russia. If this is the case, then the benefits in respect of income on these shares can be applied, even if the relevant securities were purchased before 2011.

If speak about additional conditions zero tax on shares, then this includes trading these shares outside the exchange system. An exception is established, again, for companies that have less than 50% of their assets in the form of Russian real estate, as well as companies operating in the high-tech segment of the economy (while the latter may have more than 50% in Russian real estate).

Besides, You can take advantage of the zero tax rate on income from the sale of shares if:

  • they are issued by high-tech enterprises;
  • an individual has owned shares for 1 year and 1 day or more (provided that these securities were not sold before December 29, 2015).
  • shares of a high-tech company are traded on the stock exchange - at least as of the day of sale.

The next option for reducing taxes on income from a transaction with shares is the use of investment deductions. Let's study their specifics in more detail.

Application of investment deductions

The deductions in question are presented by the legislation of the Russian Federation in 2 varieties. Let's look at them.

1. Deductions for an individual investment account or IIS.

Since 2015, Russian citizens have the right to open IIS - accounts managed by competent brokers for a period of 3 years or more. The maximum amount of funds that can be placed on an IIS is 400 thousand rubles during the year.

The actual deduction under the scheme in question may be (at the citizen’s choice):

  • 13% of the amount of funds placed on IIS (to reduce personal income tax);
  • the entire amount of tax on investment transactions on IIS.

In the first case for practical application To make a deduction, a citizen must have taxable income - for example, represented by a salary. If, for example, 400 thousand rubles are placed on his IIS during the year, then this citizen will be able to receive a deduction for salary personal income tax in the amount of 52 thousand rubles (13% of 400,000). It is quite possible tax refund on sale of shares, which were purchased through a regular brokerage account and generated taxable income.

It may be noted that the corresponding deduction does not affect the possibility of obtaining other tax deductions - for example, property or social ones.

The second option is more suitable for experienced traders who use IIS as a full-fledged financial instrument and expect to receive significant income from this: no tax will be paid on it.

In many cases, traders using the second IRA deduction are also trading stocks through regular brokerage accounts. At the same time, they can use the following type of tax benefits.

2. Deductions for shares that have been in circulation for 3 years or more.

We are talking about shares that are traded on the Russian stock exchange. If a citizen, having purchased a corresponding type of share, held it for 3 years and then sold it, then if the financial result is positive, he will not be required to pay tax on it.

At the same time, the maximum amount of a positive financial result that can be taken into account within the framework of the deduction in question corresponds to 3,000,000 rubles multiplied by the established coefficient. It may be equal to:

  • the number of years during which the shares have been owned by the taxpayer (if all of them have been owned for the same amount of time at the time of sale);
  • indicator, which is determined by the formula given in paragraph 2 of Article 219.1 of the Tax Code of Russia.

If the positive financial result when trading shares on the Russian stock exchange exceeds the maximum value determined in the manner discussed by us, then the citizen will be obliged to pay personal income tax.

It can be noted that, in turn, when applying a deduction of the second type according to IIS, the amount of the financial result can be any, and no tax will be charged on it. In addition, the deduction for shares that must be held for 3 years to be tax exempt is accrued outside the IIS infrastructure - only in a separate brokerage account.

Another nuance is that a citizen has the right to open only 1 individual investment account for himself. If he registers another one, he must close the previous one. In turn, any number of brokerage accounts, in which it is possible to apply a deduction for shares owned for 3 years or more, can be opened. The main thing is that trading on them is carried out using securities that are traded on Russian exchanges.

The organization sells physical to a person the shares of another organization are not traded on the market. Where should the amounts of income and expenses from the transaction be included in the income tax return?

Fill out Sheet 05 of the Declaration. Moreover, sheet 05 has two forms. One of them must be filled out if the company received income from transactions with securities during the reporting and tax periods of 2014 (Section XIII-I of the Procedure, approved). Use another form starting from 2015 (Section XIII–II of the Procedure, approved by Order No. ММВ-7-3/600).

In sheet 05 of the declaration for 2015, in the column “Type of transaction”, indicate the code - 1. Proceeds from sales in line 010 of sheet 05. And show the expenses associated with the acquisition of shares in line 020 of sheet 05 of the declaration.

Moreover, if the purchase (sale) price of shares was higher (lower) than the estimated price, then fill out lines 012 and 022, respectively (clause 16 of Article 280 of the Code).

Reflect the profit (loss) from the transaction for the sale of securities on line 040 and line 100 of Sheet 05.

Rationale

From recommendation
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
As for purposes tax accounting determine the cost of acquiring a security not traded on the securities market

The transaction price for the acquisition of unquoted shares is subject to control for compliance with the market price ().

Control over compliance with the market price comes down to the following. An organization needs to check whether the actual purchase price of a security deviates more than 20 percent upward from the estimated price.

The settlement price, and accordingly the purchase price of the security, must be determined on the date of the agreement under which the shares were received from the counterparty (clause 18 of Article 280 of the Tax Code of the Russian Federation).

It should be noted that the organization has the right to apply for tax purposes the estimated transaction price, determined by one of the methods established by Chapter 14.3 of the Tax Code of the Russian Federation. But this is only possible if at least one of the following conditions is met:

  • the buyer (together with affiliates) becomes the owner of more than 5 percent of the issued shares;
  • the number of shares exceeds 1 percent of the issue;
  • the share price is set by decision of government authorities or bodies local government;
  • the buyer (seller) of shares is their issuer, including under an offer.

From the book “Annual Report 2015”

Income tax return (sheet 05)

2.3.61 Who should fill out sheet 05. Fill out Sheet 05 if the organization carried out transactions with securities or financial instruments of futures transactions, traded or not traded on the organized market.

2.3.62 The company received from the drawer a promissory note with a payment term of “at sight”. How to reflect a presentation for repayment. In the declaration for the period in which the bill of exchange is presented for redemption, in line 010 of sheet 05, it is necessary to reflect income taking into account all interest paid by the drawer (clause 2 of Article 280 of the Tax Code of the Russian Federation). And the expenses associated with the purchase of a bill of exchange must be shown in line 020 of sheet 05 of the declaration (clause 13.2.2 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Interest income that was taken into account in previous reporting (tax) periods (reflected on line 100 of Appendix No. 1 to Sheet 02) is summed up and shown as part of non-operating expenses by lines and Appendix No. 2 to Sheet 02 of the declaration.

If a company calculates income taxes on a cash basis, then it reflects the total amount of interest income on the bill in the repayment period.

2.3.63 The company received from the drawer a promissory note with a payment term of “at sight”. How to reflect settlements with a supplier using a bill of exchange. The company monthly included in its income interest on a bill of exchange acquired from a third party (reflected on line 100 of Appendix No. 1 to sheet 02 of the declaration). And then the security was transferred to the supplier as payment for the equipment. Let's assume that the selling price matches the market price. In this case, income from the disposal of the bill, equal to the cost of the paid equipment, is reflected on line 010 of sheet 05, and the cost at which the bill was purchased is reflected on line 020 of sheet 05 of the declaration.

Line 100 of Appendix No. 1 to sheet 02 of the declaration for the period in which the supplier was settled using a bill of exchange shows the interest income accrued in the current year at the time of repayment.

From there it will go to line 020 of sheet 02. And the indicators reflected in previous reporting periods (including last year) on line 100 of Appendix No. 1 to sheet 02 are summed up and entered on line 200 of Appendix No. 2 to sheet 02 as non-operating expenses. The same amount is indicated in line 040 of sheet 02 of the income tax return.

Instructions

Please review the contents of the tax return form. The reporting consists of a title page, 8 sheets and 18 appendices. In the case of receiving income from the sale of shares, sheet 6 and appendix 3 are required to be completed. The first determines the amount of personal income tax that is subject to payment to the budget, and the second provides a calculation of the tax base for transactions with shares and other securities.

Fill out Appendix 3 of the tax return in Form 3-NDFL. In line 001 it is necessary to enter the number 1 if the income from the sale of shares was received from sources in the Russian Federation, otherwise the number 2 must be entered. In line 010 it is necessary to note the sign of completed transactions. If the shares were traded on the organized securities market, then put the number 1, if they were not traded, then the number 3, and if they were not traded, but met the relevant requirements, then the number 2.

In fields 020, 030 and 040 of Appendix 3 of the declaration, mark the data on the source of payment of income from the sale of shares: TIN code, checkpoint, name, etc. Note the amount of profit received in line 050. Determine the amount of expenses associated with the sale of shares. If given value is greater than the value of line 050, then it is indicated in field 060, if less, then in field 070. In the first case, the loss from the operation is shown, and in the second, taxable income.

Calculate the tax base and personal income tax amount. Since profits from the sale of shares are taxed at a rate of 13%, sheet 1 of the declaration is filled out. Enter the total amount of taxable income and tax deductions. Calculate the tax base, which is indicated in line 050. Multiply this value by 0.13 and reflect the tax amount in line 060. After this, reflect the resulting amount in line 040 of sheet 6 of the 3-NDFL declaration.

Complete the title page of the declaration. Provide information about: full name, TIN code, passport information, contact address and telephone number. Please note the reporting adjustment number and taxpayer category code.

Tip 2: How to fill out a tax return for the sale of an apartment

In accordance with Article 220 of the Tax Code of the Russian Federation, a declaration on the sale of real estate is required to be submitted by those whose square meters were owned for less than three years, or their value exceeded one million rubles. Other categories of citizens do not need to contact the tax authorities.

You will need

  • - Certificate 2-NDFL about income for the past year (you need to get it from all organizations if you changed jobs during this period);
  • - purchase and sale agreement for the apartment;
  • - certificate of state registration of property rights;
  • - deed of transfer;
  • - receipt for receipt of money (if any);
  • - TIN.

Instructions

On the first page of your tax return, write down your personal information. Indicate in block letters your last name, first name, patronymic, date and place of birth, citizenship, and passport details. Check the box indicating the accuracy of the information provided in the application form and sign. It's best to do it right away. Then print the sheet and sign it. You can download the 3-NDFL declaration here: http://nalogovod.ru/.

On the second page, in the upper windows, enter your individual tax number (TIN). Enter your postal code and enter your place of registration again. Leave a phone number, home or mobile, where you can always be found.

Proceed to filling out the third page. Indicate there information about the calculation of the tax base and the amount of tax on income taxed at a rate of 13%. Take them from 2-NDFL certificates issued at work. Leave the same information on sheets A and K.

Complete page seven, section five. There, indicate the calculation of the total tax amount for all types of income, in particular for. Write how much should be returned to the seller. You can find out the tax deduction when drawing up an act on the transfer of living space in the Registration Chamber of the Russian Federation or calculate it yourself.

On the eighth page, indicate again the amount that will be paid to the state budget, as well as its OKATO code. It can be clarified by calling the helpline at the Tax Inspectorate.

Proceed to filling out sections A, G and K. These are the ninth, sixteenth, seventeenth and twenty-first to twenty-third pages of the declaration. Take the information for filling out these sheets from the documents on the purchase and sale of the apartment and the certificate of ownership. Indicate there:

Passport data of the seller and buyer;

Amount of income;

TIN of the source of payments;

Amount of tax deductions.

Under each sheet, put a signature with a transcript, as well as the date of completion.

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note

For those who sold real estate, it is mandatory to fill out the first, second, third, seventh and eighth pages of the declaration, as well as points A, G, K. Those who bought an apartment - the same pages and points A, K, L.

The income declaration is filled out and submitted to the tax office by both legal entities and individuals. Documents confirming income must be attached to it. And if the taxpayer claims a tax deduction, then documents on the declarant’s expenses are submitted along with the declaration.

You will need

  • - computer;
  • - "Declaration" program;
  • - documents of an enterprise or individual;
  • - documents confirming income;
  • - documents on expenses;
  • - seal of the organization.

Instructions

Check the box next to your income, which is taken into account by certificates of income of an individual, under civil contracts, royalties or from the sale of property.

Confirm the completeness and accuracy of the information provided in person if you fill out and submit the declaration yourself; a representative (individual or legal entity), if another citizen fills out for you or entity.

In the information about the declarant, indicate your last name, first name, patronymic, date and place of birth in accordance with your identification document, and also, if available, enter your taxpayer identification number (TIN).

In the information about the identity document, enter its series, number, date and place of issue. In the citizenship data, select “citizen of the Russian Federation”, if you are one; “stateless person” if you are a citizen of another country; specify the country from the list provided.

For income received on the territory of the Russian Federation, select the tax rate that you pay to the state budget, enter the name, its taxpayer identification number and registration code. Enter the amounts of income by month in accordance with the documents confirming these incomes.

If you are claiming a tax deduction, fill out the required fields in this section in accordance with the documents confirming your expenses.

Submit the completed declaration to the tax office at your place of residence or location of the enterprise with the necessary package of documents attached to it by April 30 of the year following the reporting year.

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Sources:

  • A program for preparing information on the income of individuals in form 2-NDFL for 2009 in electronic format. Download

Tip 4: How to fill out an income tax return when selling an apartment

In accordance with Article 220 of the Tax Code of the Russian Federation, the seller of real estate can use the property tax deduction. If the property has been owned for more than three years, then there is no need to submit a declaration to the tax office. But if you owned an apartment for less than three years, then the amount of income is taxed at a rate of 13%.

You will need

  • Income declaration form.

Instructions

Initially, you will need to complete a two-page title page. In the “Adjustment Number” field, enter the number 0. In the “TIN” field, enter your taxpayer identification number. Then indicate the tax period for which you are reporting - the year in which the apartment was sold. In the “Provided to the tax authority (code)” field, put the number tax office, in which you are registered.

If you are filing a return as individual, enter the number 760 in the “Taxpayer Category Code” field. You can find out the OKATO code from the tax authority and enter it in the appropriate field. Next, enter your last name, first name, patronymic and contact phone number. Also on the first page write the total number of pages of the declaration and the number of documents that will be attached. At the very bottom of this page you must put the date of completion and your signature.

On the second page, enter your melons in the following fields: “Date” and “Place of Birth.” In the “Citizenship” field, put the number 1 if you are a citizen of any country; number 2 if you do not have any citizenship.

Date of publication: 06/01/2016 09:35 (archive)

Reflection of transactions with securities in the income tax declaration of organizations depends on the qualification of the securities: traded or not traded on the organized securities market (OSM)

The procedure for qualifying securities as tradable on an organized market is enshrined in clause 9 of Art. 280 Tax Code of the Russian Federation.

We remind you that from 01/01/2015:

 income (expenses) on transactions with marketable securities are taken into account in the general tax base (clause 21 of article 280 of the Tax Code of the Russian Federation); lines of appendices 1 and 2 to Sheet 02 of the declaration are filled in:

in Appendix 1 to Sheet 02

Page 023 – “Proceeds from the sale (disposal, including income from redemption) of securities traded on the organized securities market - total”;

Page 024 – “including the amount of deviation from the minimum (calculated) price”;

in Appendix 2 to Sheet 02

Page 072 – “Expenses associated with the acquisition and sale (disposal, including redemption) of securities traded on the organized securities market”;

Page 072 – “the amount of deviation from the minimum (calculated) price.”

 the tax base for transactions with non-negotiable securities is determined separately from the general tax base, unless otherwise provided by Art. 280 of the Tax Code of the Russian Federation (i.e. exceptions - for taxpayers - professional participants of the securities market, trade organizers, exchanges, management companies, clearing organizations performing the functions of a central counterparty, as well as for hedging transactions); Sheet 05 with code “1” is filled in (with securities not traded on the organized securities market).

Income from transactions with traded securities for the reporting (tax) period cannot be reduced by expenses (losses) from transactions with non-tradable securities (clause 21 of Article 280 of the Tax Code of the Russian Federation). Losses determined in accordance with Art. 274 of the Tax Code of the Russian Federation, taking into account all income (expenses) forming the general tax base, can be directed by the taxpayer to reduce the tax base (profit) on transactions with non-traded securities (clause 24 of Article 280 of the Tax Code of the Russian Federation).

Transitional provisions for recording losses on transactions with securities (remains of uncarried losses)

 Losses on completed transactions that were received by taxpayers, with the exception of professional participants of the securities market, on transactions with marketable securities that arose before December 31, 2014. inclusive and not previously taken into account when determining the tax base, reduce the total tax base of the corresponding reporting (tax) periods starting from January 1, 2015, determined in accordance with Art. 280 of the Tax Code of the Russian Federation, but not more than 20% of the initial amount of such losses, determined as of December 31, 2014, annually until January 1, 2025. (clause 3 of article 5 of Federal Law No. 420-FZ of December 28, 2013).

 Losses on completed transactions that were received by taxpayers, with the exception of professional participants of the securities market, on transactions with non-negotiable securities that arose before December 31, 2014 inclusive and were not taken into account earlier when determining the tax base, reduce the tax base of the corresponding reporting (tax) periods starting from January 1, 2015, determined in accordance with Art. 280 and 304 of the Tax Code of the Russian Federation for transactions with non-negotiable securities, in the amount of no more than 20% of the initial amount of such losses, determined as of December 31, 2014, annually until January 1, 2025. (clause 4 of article 5 of Federal Law No. 420-FZ of December 28, 2013).

A taxpayer who has balances of uncarried losses on completed transactions in transactions with marketable securities, as well as transactions with non-traded securities, must fill out two Appendixes No. 4 to Sheet 02 (with code “1” and with code “5”).

If at the beginning of the reporting (tax) period there are uncarried losses on non-traded securities, first of all, Appendix No. 4 is drawn up to Sheet 02 of the declaration with code “5” (for transactions with non-traded securities and FISS as of December 31, 2014) and Sheet 05 with the code “1” (with non-traded securities) since the tax base for non-traded securities, after reducing it by the recorded losses of previous years, is summed up with the tax base for the main activity.