The flip side of gingerbread gingerbread: grants, winning the competition, gratuitous use of resources, loans, loans

    Situation:

    Congratulations! Your project won the competition and / or received funds for development!
    The flip side of gingerbread gingerbread cookies: grants, winning the competition, gratuitous use of resources (software products, etc.), loans, loans

    The most common violations:

    Prizes received, the right to gratuitous use of resources are not taken into account, which is fraught with a fine article 122 of the tax Code in the amount of 20% of the unpaid amount of tax (fee)



    to avoid penalties, you must get the win, all sorts of financing, consider the following:

    1. Grant

    First of all, you must understand, is tsya whether the grant, the recipient of what you were.
    In the tax legislation there is a definition of the term “grant” (sub-clause 14 of clause 1 of article 251 of the Tax Code of the Russian Federation): grants are money or other property if their transfer and receipt meets the following conditions (allocated by us):
    - Grants are provided free of charge and irrevocably by Russian individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list approved by the Government of the Russian Federation, for the implementation of specific programs, including in the field of environmental protection, as well as for specific scientific research. Moreover, the list of international and foreign organizations received by taxpayers grants (gratuitous assistance) which are not subject to taxation, approved by the Government of the Russian Federation dated June 28, 2008 No. 485
    - grants are provided on conditions determined by the grantor, with a mandatory submission of a report on the intended use funds.
    Conclusion: Funds that do not meet the above conditions received by commercial organizations are not recognized as grants, i.e. funds received by them for business development or creation of new jobs for tax purposes cannot be assigned to grants, and therefore, free of charge funds should be included in taxable income, which follows from clause 8 of article 250 of the Tax Code of the Russian Federation

    2. Cash prize in the competition (not the organizer’s promotional contest)

    If you participated in the competition as an individual, then you need to pay ND from the amount of the prize FL at a rate of 13%.
    If you participated in the competition as an individual entrepreneur or as a legal entity, then you will need to pay income tax on the amount of the winnings based on your tax system (USN or income tax)

    3.

    Gratuitous use of property When gratuitously using property, economic benefits arise, the amount of which for tax purposes is determined on the basis of market prices for similar services (para. 3 para. 1 article 346.15, paragraph 8 article 250 of the Tax Code, paragraph 2 of the Review the practice of arbitration courts resolving cases related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation (Appendix to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98)). From the amount of economic benefits it is necessary to pay income tax based on your tax system (STS or income tax).
    There are no obligations to pay VAT on the gratuitous use of property.
    4. Free use of licensed software products

    If the receipt by you (the licensee) of the right to use the software does not lead you to the obligation to transfer to the licensor the property (property rights), to perform work, to provide services related to the fulfillment of the terms of the license agreement, and does not fall under the cases referred to in Art. 251 of the Tax Code of the Russian Federation (these cases are best studied taking into account your terms of the transaction), - from the cost of the specified right received [is determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation (transactions between related parties)] it is necessary to pay income tax on the basis of the taxation system that you apply (STS or income tax)

    5. Loans, credits

    You do not need to pay taxes on received loans and credits.
    Exception: if you, as an individual, received a loan or a loan from an individual entrepreneur or legal entity, then in this case there is a material benefit from savings in interest with which you must pay personal income tax at a rate of 35%, in cases (paragraphs 1, 2 p . 2 Article 212 of the Tax Code), when the interest rate:
    - in rubles - does not exceed 2/3 of the Bank of Russia refinancing rate;
    - in foreign currency - does not exceed 9%;
    - interest-free loan

    So that there are no problems with accounting, and you do not waste time solving issues that are not in your competence, we recommend that you contact specialists. Or to us - to the company - "Accounting Center"specializing in the maintenance of smart companies. Or you can choose a specialist yourself by choosing among freelancers on specialized exchanges (for example - NUZHENBUKH.RF )

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