Art.154 of the Tax Code defines the procedure for establishing a tax base in the provision of services, the sale of goods or the production of work. Normally, special attention is paid to the different ways of its formation, which must be chosen by the payer in accordance with the terms of the sale. Let's consider further features of art. 154 of the Tax Code of the Russian Federation with commentaries.
General information
In paragraph 1 of Art.154 of the Tax Code provides that the tax base in the process of selling products, works or services, unless otherwise permitted by this article, is determined in the form of their value. It is calculated on the basis of prices established under Art. 105.3. In this case, excises (for the relevant product category) are taken into account and the tax is not included.
Receiving payment
When transferring to the payer the amounts (includingadvance) to the account of future supplies (work, services) base, in accordance with the provisions of Clause 1, Art. 154 of the Tax Code, calculated on the basis of this payment, including tax. There are exceptions to this rule. The calculation does not accept payment, partial including, received by the subject for the forthcoming delivery of products:
- Not subject to taxation.
- The duration of the production cycle is more than six months and when determining the basis for the shipment / transfer of objects in accordance with the provisions of paragraph 13 of the 167 Article of the Code.
- Charged at a rate of 0% under art. 164 p. 1.
The base in the process of shipment in the account of the received payment (advance payment), included earlier in calculation, is determined by the subject according to the rules established in para. 1 point of the first rule considered.
P. 2 tbsp. 154 of the Tax Code
In the process of implementation by barter(goods-exchange) transactions, free of charge, when transferring to the pledge holder the right of ownership for failure to fulfill the obligation that is secured by the pledge, as well as products when paying in kind, the base is determined as the value of the objects. It is calculated at prices determined by the rules similar to those provided for in Article 105.3 without including a tax and taking excises into account (for the relevant category of products). In case of implementation with the use of subsidies provided from budget funds or benefits relying for individual consumers, the base is determined in the form of the cost of goods sold (services provided, works performed). It is calculated at actual prices. The amounts of subsidies that are provided from the budgets in connection with the use of the regulated state cost by the entity, or benefits relying on certain categories of consumers, are not taken into account when determining the base.
Incentive payments
Providing the seller with a premium to the buyer forthe fulfillment by the latter of the definite terms of the supply agreement, does not reduce the cost of the shipped products (services rendered, works performed) by the corresponding amount. This rule is fixed p. 2.1 of Art. 154 of the Tax Code. Encouraging payments may be granted, including for the acquisition of a certain volume of products (works / services). The exception to the rule are cases where a decrease in the value of the premium is established under the terms of the contract. According to paragraph 3 of Art. 154 of the Tax Code, in the process of selling valuables that are accounted for at their value with the calculation of the tax paid, the base is determined in the amount of the difference in the price of the sold property (established by the rules of Article 105.3) with tax and excise (for the corresponding category of products) -then after revaluations.
Sale of agricultural products
When selling agricultural products and their productsprocessing purchased from entities that are not payers of taxes, in accordance with the provisions of Cl. 4 art. 154 of the Tax Code, the base is defined as the price difference established in the order fixed by Article 105.3, taking into account the mandatory payment to the budget, and the amount of the acquisition of objects. This rule applies to transactions with products included in the list approved by the government. An exception to clause 4 of Art. 154 of the Tax Code are excisable products. The base in the process of selling services for the production of goods from customer materials (raw materials) is established in the form of the cost of their processing, processing or other transformation. At the same time it does not include tax and excise tax (for the relevant product group) is taken into account. This rule establishes paragraph 5 of Art. 154 of the Tax Code. When selling cars purchased from individuals who do not act as taxpayers for subsequent sale, the base is determined in the form of a price difference established according to the rules of Article 105.3 and taking into account mandatory deductions to the budget and the cost of purchasing vehicles. This procedure provides for Cl. 5.1 Art. 154 of the Tax Code.
Specificity of futures deals
When implementing objects under contracts,assuming deliveries at the end of the periods established in them at the specified price, financial instruments, whose turnover on the organized market is not made, the base is determined in the form of the value of these objects provided for in the agreement. At the same time, it should not be less than the amount calculated in accordance with prices calculated according to the rules of Article 105.3, valid for the calendar number corresponding to the moment of computation, excluding excise tax. This procedure establishes paragraph 6 of Art. 154 of the Tax Code. It also determines that when selling a basic asset fin. instruments that circulate on the organized markets and provide for its supply, the base is set in the form of a value, which is expected to be sold under the conditions of a forward transaction approved by the exchange. The calculation is carried out for a calendar number corresponding to the moment established by Article 167, excluding the tax with excise tax included. When selling a basic asset under option contracts that circulate on the organized market and provide for its delivery, the base is calculated in the form of the value at which the sale is to be made under the terms of a futures transaction. However, it should not be less than the amount calculated at prices determined by the rules of Article 105.3, which act on a date coinciding with the moment of calculation at the 167th rate, without including a tax and with excise tax included.
Additional conditions
When selling products in a multi-turn container, forwhich provides for collateral prices, these amounts are not included in the database. This rule applies to cases where the package is returned to the implementor. Depending on the specifics of the sale, the base is determined by the provisions of Articles 155-162. In paragraph 10 of Art. 154 of the Tax Code establishes that a change in the direction of the increase in the value of goods shipped (excluding compulsory deduction to the budget), including due to an increase in the tariff (price) or volume (quantity) of goods, property rights, is taken into account by the payer in calculating the base for the period , in which the documentation was issued, serving as the basis for exposing the counterparties to the corrective invoices under item 10 of Article 172.
Explained
In Art.154 of the Tax Code establishes general rules for calculating the tax base in the process of selling services, products, works. In accordance with the first paragraph of the norm, it is defined as the value of objects calculated at prices determined by the rules of Article 105.3. For a better understanding of the order should first turn to art. 40 of the Code. If the principle of freedom of contractual conditions is applied to the rules for determining prices within the system of civil law regulation of commercial activities, the legislation provides for a certain list of requirements that must be complied with. As a key criterion is the conformity of the value of the object by agreement to the market price. On the point of the first 40 articles, if the other is not established in the Tax Code, for the purposes of taxation the amount specified by the parties to the transaction is accepted. Until the contrary is proven, it is considered that the price corresponds to the market value. Under the latter, in accordance with Art. 40 (item 4), the amount formed in the interaction of supply and demand when selling identical or homogeneous products in comparable economic conditions is accepted.
Commodity exchange transactions
On transactions of this kind is stated in the second paragraph of Art.154 of the Tax Code. The rules of barter transactions are defined in Article 567 of the Civil Code. In paragraph 1 of this rule it is stated that, in accordance with the barter agreement, the participants transfer objects to each other in exchange for the accepted ones. In Art. 567 also established that the provisions governing purchase and sale apply to the agreement, if this does not contradict the substance of the transaction and the requirements of Ch. 31 of the Civil Code. In this case, each participant is considered the seller of the object, which he is obliged to transfer, and at the same time the recipient of the product, which he must accept in exchange.
Add to cart Sale
Under Article 39 of the Tax Code, transactions with goods, services,works involve the transfer of ownership on a reimbursable basis. In the first paragraph of this provision, however, there is a reservation. In accordance with it, the transfer of ownership of objects on a gratuitous basis is recognized as a realization only in cases established by law. One of the special rules governing this situation is Article 146. In subparagraph one of paragraph 1 of the provision, it is established that the transfer of property rights free of charge is considered a realization. According to the rules of the Civil Code, operations of this type must be formalized by a deed of gift.
The implementation of the collateral
General rules for the execution of the terms of the transaction in thisThe case is provided for in article 334 of the Civil Code. According to the norm, the creditor of the obligation secured by the pledge is entitled to, if the debtor fails to do so, obtain satisfaction from the value of the item transferred to him. At the same time, this opportunity is preferential with respect to other entities that make demands on this person, but follows after the exemptions provided for in the law. Under article 336 (paragraph 1) of the Civil Code, any property may be the subject of a pledge. To him, among other things, are real rights. The exceptions are material values withdrawn from circulation, claims relating to the identity of the creditor (alimony, compensation for harm to health, etc.), as well as other rights, the assignment of which is not allowed by the rules. A debtor or an external entity may act directly as a mortgagor. At the same time, it may have both the right of ownership and economic management. According to the requirements of Art. 8 (clause 2) of the Federal Law "On Accounting", material assets encumbered with a pledge until the moment a penalty is levied against them should be reflected on the balance of the pledgee.
Amount of security
О нем сказано в ст. 337 ГК.According to the norm, if the other is not established in the contract, the pledge ensures the requirement to the extent that existed at the time of satisfaction. In it, in particular, include: a penalty, interest, compensation for losses arising due to delay, as well as the cost of the holder of a thing for its maintenance and costs of, in fact, recovery. The property thus repays all obligations and additional costs of the lender. The requirement that is secured by the property may not be related to its acquisition by the pledgee. This is due to the fact that the value of material values usually does not coincide with the size of the obligation. From this it follows that the transfer of the pledged thing to the ownership of its holder implies the presence of some financial result. It manifests itself as the difference between the face value of the debt repaidable through the sale of the property and the value of the acquisition without tax or the cost price of material assets. VAT, which is subject to deduction in transactions, thus, will reduce the result of the sale of collateral, which is reflected in the accounting of the lender on the account. 91.
Important point
In article 339 of the Civil Code establishes the requirement thatthat in the pledge agreement it is necessary to indicate the subject of the contract and its assessment, the essence, term and amount of fulfillment of the obligation, which is ensured by the transferred property. In addition, the document must contain information about the subject who is the holder of wealth. The pledge agreement is concluded exclusively in writing.
