What taxes does ano pay? Taxes of non-profit organizations

Public organizations are classified as non-profit....According to current legislation, non-profit organizations have the right to engage in entrepreneurial activities insofar as this activity corresponds to the goals for which the organization was created. Taxes on business activities of NPOs are calculated in the same manner as commercial organizations. All NPOs, regardless of whether they entrepreneurial activity or not, are subject to income tax. Income from the sale of goods and services, property rights of the organization and non-operating income are taken into account. Non-profit organizations pay value added tax (VAT) when selling goods and services and transferring property rights. There is a fairly large category of goods, works and services sold that are exempt from taxation (the most important medical goods and services, a number of services in the field of culture and art, etc.) Non-profit organizations pay a unified social tax, the object of which is payments and other remuneration, which the NPO accrues in favor of individuals under employment and civil law contracts. The following are exempt from paying UST: 1) organizations of any organizational- legal forms, from amounts of payments and other remuneration not exceeding 100 thousand rubles during the tax period. for each employee who is a disabled person of groups I, II, III. 2) categories of taxpayers for amounts of payments and other remuneration not exceeding 100 thousand rubles. during the tax period for each individual employee: public organizations of disabled people, among whose members disabled people make up at least 80%; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 25%; institutions, the only owners of whose property are the specified public organizations of disabled people, created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents. 3) funds for supporting education and science - with payments in the form of grants to teachers, schoolchildren, students and graduate students. The tax base for property tax is the residual value of the NPO property. Non-profit partnerships, independent non-profit organizations and foundations (except public ones) are not entitled to property tax benefits.

Tax benefits for non-profit organizations in 2017

NPOs pay sales tax if they sell goods and services to individuals for cash or using credit or settlement bank cards. Non-profit organizations that have the status of a legal entity and are advertisers are payers of advertising tax (not exceeding 5% of the cost of advertising services). Charitable organizations have significant tax benefits.

thank you very much Tatyana

One of the first questions that accountants have non-profit organizations in connection with the value added tax, it sounds like this: should non-profit organizations register with the tax authority as payers of value added tax?

According to the Law “On Value Added Tax,” which first introduced this tax, the economic essence of VAT is the withdrawal to the budget of part of the added value created at all stages of production. Taking into account the essence of this tax, any organization, if it produces or sells goods (work, services), must pay value added tax. An indispensable condition is the presence of added value itself. VAT for non-profit organizations- the general name of the term denoting the estimated and restrictive estimate of income and expenses, their list for a certain period, approved by the relevant decision and subject to execution by the individual or collective user of budget funds. Product- any property sold or intended for sale. Budget: 1) according to the economic essence, the monetary relations that develop between the authorities state power and local government with legal and individuals regarding the redistribution of national income (partially and national wealth) in connection with the need to satisfy the economic, social and political interests of society and its citizens; 2) in terms of material embodiment - a fund of funds formed for financial security activities related to the implementation of tasks and functions assigned by society to the state and local government; 3) according to the planned form - a financial document drawn up in the form of a balance of income and expenses.

However, it is known that non-profit organizations, unlike commercial ones, are not created for the purpose of making a profit. Non-profit organizations carry out their activities on the basis of estimates of income and expenses from appropriate sources. In Art. 26 of the Law “On Non-Profit Organizations” provides a list of sources of formation of property not commercial organization in cash and other forms:

— regular and one-time receipts from the founders (participants, members);

— voluntary property contributions and donations; ( contribution— depositing a certain amount of money in the form of a deposit in a bank, payments for services);

— revenue from the sale of goods, works, services;

— dividends (income, interest) received on shares, bonds, other securities and deposits;

— income received from the property of a non-profit organization;

- other receipts not prohibited by law.

Dividend - any income received by an individual - shareholder (participant) from an organization during the distribution of profits remaining after taxation on shares (shares) owned by the shareholder in proportion to the shareholders' shares in the authorized (share) capital).

Art. 143 of the Tax Code of the Russian Federation recognizes all organizations as VAT payers without any exception. Since non-profit institutions are classified as organizations, they are VAT payers and are subject to mandatory registration with the tax authority in accordance with Art. Art. 83, 84 Tax Code of the Russian Federation.

Thus, non-profit organizations are required to register for tax purposes at their location, even if they do not carry out business activities. This is due to the fact that the Tax Code exempts certain goods and transactions from VAT, and also provides for certain conditions for exemption from the fulfillment of taxpayer obligations and does not contain provisions for the exemption of non-profit organizations from VAT.

In this regard, all public associations that have passed state registration and, in accordance with Art. 83 of the Tax Code of the Russian Federation, registered with the tax authorities Russian Federation, are payers of taxes and fees provided for by current legislation, including VAT.

Public associations, being a subject of law, bear, like any other commercial and non-profit organizations, responsibility for the completeness and timeliness of payment of taxes when carrying out business activities, and the accuracy of the provision of financial information to the tax authorities of the Russian Federation.

The difference between the activities of all non-profit enterprises and commercial enterprises is that the tax authorities control the correctness and completeness of the use of targeted financing.

Control is carried out by checking the reports submitted on the deadlines for submitting quarterly and annual financial statements, as well as by checking accounting and other financial documentation.

Public associations that carry out their activities with earmarked funds must be extremely careful and careful in managing accounting and when preparing financial statements, since in case of violation of tax laws and the application of penalties, targeted funds are diverted, which leads to fines for the misuse of targeted funds.

The current tax legislation does not provide for unified system benefits for public associations.

In accordance with paragraphs. 3, 7 tbsp. 21 of the Tax Code of the Russian Federation, the right to use tax benefits, if there are grounds and in the manner established by the legislation on taxes and fees, is granted to all taxpayers.

Taxes and non-profit organization

According to the above, Special attention public associations should pay attention to the correct application of benefits.

The principle of taxation of all non-profit organizations, including public associations, primarily depends on the existence of business activities. Namely, whether any kind of entrepreneurial activity that does not contradict the law is carried out in parallel with the statutory activities of the public organization.

Public associations, both those carrying out and not carrying out entrepreneurial activities, have all the rights and obligations of VAT payers in accordance with the procedure provided for in Chapter. 21 Tax Code of the Russian Federation.

Targeted funds received by public associations are not subject to VAT. In this case, the funds received should not be related to the sale of any goods, performance of any work or provision of services.

Income tax for non-profit organizations

All non-profit organizations (hereinafter referred to as NPOs), both leading and not leading business activities, are recognized as payers of income tax. The object of taxation for corporate income tax is income reduced by the amount of expenses incurred. In this case, both income from sales and non-operating income are taken into account as income. Non-profit organizations that do not carry out business activities are not payers of income tax, but they can pay it when selling unnecessary property.
If a non-profit organization places temporarily free funds in deposit accounts in banks, rents out premises, performs paid work and services, etc., then this activity is considered entrepreneurial and the NPO is a profit tax payer.
According to the requirements of the Tax Code, all income must be divided into two categories: income from sales; non-operating income. Sales income is recognized as proceeds received in cash or in kind from the sale of goods (work, services) both of one's own production and those previously acquired, from the sale of other types of property and property rights.

Calculation of property tax by non-profit organizations

Revenue is determined based on sales prices determined by the parties to the transaction. Non-operating income includes income from equity participation in other organizations; exchange differences; amounts of fines, penalties; income from the rental or sublease of property; in the form of interest under loan (credit) agreements; in the form of gratuitously received property or property rights; other income. Along with general types non-profit organizations should pay attention to the following features. When determining the tax base for calculating income tax, funds received in the form of property received by the taxpayer as part of targeted financing are not taken into account. Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing or federal laws. These funds, in particular, include funds from budgets of all levels, state extra-budgetary funds allocated to budgetary institutions according to the estimate of income and expenses of the budgetary institution. In addition, targeted revenues from the budget by budget recipients and targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations or individuals and used by them for their intended purpose, are not taken into account. The specified target revenues include entrance fees, membership fees, share deposits, as well as donations; property transferred to non-profit organizations by will in the order of inheritance, etc. Funds and property received for charitable activities are understood as funds and property received by non-profit organizations formed in accordance with the legislation on non-profit organizations for the implementation of charitable activities. The redistribution of targeted revenues between a non-profit organization and the territorial organizations included in its structure is not taken into account when determining the tax base. In budgetary institutions, the value of property received by decision of executive authorities of all levels is not taken into account as part of income subject to taxation. All non-profit organizations, including budgetary institutions, are required to ensure separate accounting of income received within the framework of targeted financing and expenses incurred from these funds. If the taxpayer who has received targeted financing does not have such records, these funds are considered as funds subject to taxation from the date of their receipt. Targeted financing includes funds received by medical organizations carrying out medical activities in the compulsory health insurance system for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance to these persons. The conduct of activities by non-profit organizations and budgetary institutions related to achieving the goals and objectives defined by their constituent documents is carried out at the expense of targeted financing, targeted revenues, and other income not taken into account when determining the tax base. When organizing tax accounting of expenses taken into account for tax purposes, budgetary institutions cannot use the amount of income from commercial activities before calculating income tax to cover expenses provided for from targeted financing funds allocated according to the budgetary institution’s income and expense estimates. If the estimates of income and expenses of budgetary institutions provide for financing the costs of paying for utilities, communication services, transportation costs for servicing administrative and managerial personnel from two sources, then for tax purposes, the acceptance of such expenses is made in proportion to the amount of funds received from business activities, in total income. In any case, to determine the amount of expenses for utilities and other services that can be classified as expenses for commercial activities, the amount of such expenses in the amount of the limits of budget obligations according to the estimate of income and expenses of a budgetary institution is excluded from the actual amount of expenses incurred for these purposes. When organizing tax accounting, it is necessary to take into account that in non-profit organizations property received as earmarked revenues or acquired at the expense of earmarked revenues and used for non-commercial activities is not subject to depreciation. Property received as part of targeted financing is also not depreciated; property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses to conduct educational activities, to conduct statutory activities; property received by medical organizations operating in the compulsory health insurance system from insurance organizations providing compulsory health insurance at the expense of the reserve for financing preventive measures used in in the prescribed manner. The property of budgetary institutions is also not subject to depreciation, with the exception of property acquired in connection with business activities and used to carry out this activity. The general income tax rate is 24%, 6.5% is paid to the federal budget and 17.5% to the budget of the constituent entities of the Russian Federation. The tax period is the calendar year, the reporting periods are the quarter, half-year and nine months of the calendar year. Declarations are submitted to the tax authority no later than the 28th day of the month following the reporting period and no later than March 28 of the year following the expired tax period. Non-profit organizations that do not have tax obligations must submit income tax returns in a simplified form at the end of the tax period. It should also be taken into account that all non-profit organizations that receive property and funds in the form of targeted revenues and targeted financing, as well as property and funds as part of charitable activities, must submit a Report on the intended use of these funds as part of the declaration for the tax period.

An NPO is an organization whose activities are not aimed at making a profit. This is her main thing. But making a profit here is possible in the form of voluntary donations or other activities, the income from which can only be directed to the goals pursued by the organization. In this material we will talk about such a concept as taxation of non-profit organizations in Russia.

Many organizations engaged in social activities are created (NPOs). These include foundations, public organizations, religious associations, etc.

Someone uses them for their intended purpose, that is, for socially significant activities. For some, this is a way to evade taxes using preferential tax schemes. Therefore, the activities of such organizations are regulated Federal law No. 7-FZ and other special federal laws. Their status affects the specifics of taxation.

Since NPOs may have profits, the Tax Code of the Russian Federation in the article recognizes the obligation of all NPOs to pay. Taxation of non-profit organizations directly depends on the presence of entrepreneurial activity.

Taxation of non-profit organizations directly depends on the presence of entrepreneurial activity.

A special taxation procedure is also provided for receiving other types of targeted financing.

Considering the fact that NPOs operate in the tax sphere, which is the same for all companies and enterprises, tax benefits are not provided on the basis of the lack of entrepreneurial activity. They depend on various factors:

Grants.
Organizational and legal form.
Conducting charitable activities.
Availability of memberships.

If an NPO is not engaged in business, in some cases in 2017 they may be required to pay:

Personal income tax (when there are payments to individuals).
Tax on movable and real estate enterprises (if Chapter 30 of the Tax Code of the Russian Federation or regional legislative acts do not provide benefits).
Land tax (if the NPO owns land that is used by the legal owner and not the tenant).
Transport tax (when you own vehicles).

NPOs can choose whether a simplified taxation system () or a general regime will be applied. Naturally, the first one is more popular today.

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

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

So, for example, in accordance with paragraphs. 14 clause 3 art. 346.12 of the Tax Code of the Russian Federation does not have the right to apply the simplified tax system to organizations in which the share of participation of other organizations is more than 25%. However, this restriction does not apply to non-profit organizations, to which, in accordance with paragraph 3 of Art. 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” also includes autonomous non-profit organizations (see also Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 12, 2004 No. 3114/04, letter of the Federal Tax Service of Russia dated December 28, 2004 No. 22-0 -10/1986@).

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

In accordance with paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, in order to switch to a simplified taxation system for an organization, it is enough, in the period from October 1 to November 30 of the year preceding the year from which it intends to switch to the simplified tax system, to submit to the tax authority at its location a corresponding application, the form of which is approved by order of the Federal Tax Service of Russia dated 04/13/2010 No. ММВ-7-3/182@.

A newly created organization has the right to submit an application for transition to the simplified tax system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority (clause 2 of Article 346.13 of the Tax Code of the Russian Federation, see also the letter of the Ministry of Finance of Russia dated May 19. 2009 No. 03-11-06/2/92). Such an application may be submitted simultaneously with those necessary for state registration legal entity. In this case, the application for transition to the simplified tax system does not indicate the OGRN and INN/KPP (letter of the Ministry of Taxes of Russia dated May 27, 2004 No. 09-0-10/2190).

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

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

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

According to the provisions of Art. 249 of the Tax Code of the Russian Federation, income for profit tax purposes includes, in particular, income from the sale of goods, work, and services, which recognizes revenue from the sale of goods, work, and services.

Sales of goods, works or services in accordance with Art. 39 of the Tax Code of the Russian Federation recognizes, accordingly, the transfer on a paid basis of ownership of goods, the results of work performed by one person for another person, and the provision of services for a fee by one person to another person.

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

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

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

A similar position (in relation to organizations that pay income tax) is given in letters from the Ministry of Finance of Russia dated June 24, 2010 No. 03-03-06/4/63, dated October 19, 2006 No. 03-03-04/1/701, Federal Tax Service of Russia on Moscow dated September 13, 2006 No. 20-12/81131.

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

If a non-profit organization is engaged in commercial activities, we will consider how VAT is accepted for deduction on commercial and non-commercial activities, how to distribute VAT on indirect and direct expenses and whether it is necessary to fill out section 7 in the VAT return.

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

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

When purchasing goods (work, services) at the expense of targeted funds and intended to be used in the implementation of non-commercial (statutory) activities not related to receiving proceeds from the sale of goods (work, services), VAT paid to suppliers is not deductible. The amounts of “input” VAT in this case must be included in the cost of such goods (works, services) on the basis of paragraphs. 1 item 2 art. 170 Tax Code of the Russian Federation. The invoice is not entered into the purchase ledger, but is recorded in the journal of invoices received.

However, for entrepreneurial activities, NPOs must form a tax base for VAT in the generally established manner. The object of taxation will be revenue from the sale of goods (work, services). “Input” VAT paid on the acquisition of goods, property, works and services that will be used in business activities can be deducted if the requirements established by Art. 171 and 172 of the Tax Code of the Russian Federation, namely:

goods are registered on the basis of relevant primary documents;
goods were purchased for use in transactions subject to VAT;
there is a properly executed invoice.

We also note that the Tax Code of the Russian Federation does not contain a condition that the right to deduction is made dependent on the source of funds transferred to the supplier (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 4, 2007 No. 3266/07).

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

Procedure for maintaining separate accounting

In the event that the purchased goods (work, services) will be used in both taxable and non-taxable transactions, non-profit organizations are required to keep separate records of these expenses and VAT on them (letter of the Federal Tax Service of Russia for Moscow dated 02/09/2007 No. 19- 11/12142).

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

Please note right away that if it is possible to establish the fact of direct use of goods (work, services) when performing non-taxable or taxable transactions, the accounting of input VAT amounts is carried out in accordance with either the second paragraph or the third paragraph of clause 4 of Art. 170 of the Tax Code of the Russian Federation, namely:

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

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

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

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

It does not matter on which accounting accounts the indicated income is reflected (on account 90 “Sales” or on account 91 “Other income and expenses”) (letter of the Ministry of Finance of Russia dated March 10, 2005 No. 03-06-01-04/133 ). In addition, when calculating the specified proportion, it also does not matter on what basis the transfer of ownership (results of work) took place (paid or gratuitous).

To determine the proportion, data from the current tax period is taken (letters of the Ministry of Finance of Russia dated June 26, 2008 No. 03-07-11/237, dated June 20, 2008 No. 03-07-11/232, Federal Tax Service of the Russian Federation dated June 24, 2008 No. ShS-6-3 /450@). In accordance with Art. 163 of the Tax Code of the Russian Federation, the tax period for the purposes of calculating VAT is a quarter. Consequently, the determination of the proportion for calculating VAT amounts should be made based on the results of the current quarter. This position was expressed by the tax authority and agreed with the Ministry of Finance of Russia (letter of the Federal Tax Service of Russia dated July 1, 2008 No. 3-1-11/150).

To ensure comparability of indicators when determining the specified proportion, the cost of goods shipped during the tax period, sales transactions of which are subject to taxation, should be taken into account without VAT (letter of the Ministry of Finance of Russia dated August 18, 2009 No. 03-07-11/208).

Let us note that the Tax Code of the Russian Federation does not contain a universal method for maintaining separate accounting, so the organization needs to independently develop and reflect in its accounting policy its own method of accounting for incoming VAT.

For example, separate sub-accounts can be opened for account 19 “VAT on purchased assets”:

19-1 “VAT on transactions subject to VAT”;
19-2 “VAT on VAT-free transactions”;
19-3 "VAT on taxable and non-taxable transactions."

The amounts recorded in subaccount 19-3 “VAT on taxable and non-taxable transactions” are subject to distribution at the end of the quarter based on the calculated proportion of the share of the cost of shipped goods (work, services), the sales transactions of which are subject to taxation (exempt from taxation) in the total cost goods (work, services) shipped during the tax period.

Filling out a tax return

In accordance with the Procedure for filling out a VAT tax return, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure), Section 7 is included in the tax return only when the taxpayer carries out the relevant operations. In this case, the operations that are to be included in Section 7 are contained in its very name, as well as in clause 44.3 of the Procedure.

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

Thus, Section 7 must be completed if the organization carries out the following operations:

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

If a non-profit organization does not carry out any of the operations listed in the above articles, Section 7 is not subject to completion and is not submitted as part of the tax return.

Bibliography

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

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

NPO is one of the forms of ownership that can be registered throughout our country. have some differences from other legal forms. However, the Tax Code of the Russian Federation determines their status as income tax payers. Today we will tell you how to correctly calculate the income tax of a non-profit organization, what are the nuances of forming the tax base for taxpayers of this category.

About the form of ownership

The work of NPOs is generally regulated by Federal Law No. 7-FZ. Federal legislation recognizes these organizations as payers of income tax, while some income to the organization is not taken into account when determining the tax base.

Organizations engaged in non-profit activities, just like any others, can use UTII to conduct their activities. Responsibility for paying income tax is naturally removed from them. In this case, management must carefully monitor the company's income. If they exceed 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes. Moreover, when determining income, targeted financing is not taken into account.

If income exceeds 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes.

Determination of the tax base

The law requires NPOs to keep separate records of income and expenses. accounted for separately from commercial activities. If the enterprise does not maintain separate accounting, all funds are subject to income tax.

Maintaining separate accounting at the enterprise must be secured. When preparing it, do not forget to decide on the method of income recognition. Cash and accrual methods are available for NPOs.

In the first case, income and expenses are recognized in the period in which they were actually paid. In the second case, income and expenses are recorded at the time of their calculation.

After all calculations have been made, the NPO must fill out a declaration and submit it to the Federal Tax Service at the place of registration. The declaration is completed at the end of the reporting period, every quarter, on an accrual basis. If the company pays advance payments every month, then the reporting period in this case will be a month.

Non-profit organizations that do not pay income tax in the course of their activities are required to submit a declaration to the tax authorities once a year, at the end of the tax period. In this case, a simplified form of declaration is allowed.

In addition to the profit declaration, organizations of this form of ownership submit a report to the tax authorities on the use of targeted financing.

The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of his activity. Today there is a fairly broad tax system. Mandatory payments are intended both for the activity itself, which is carried out by economic entities, and for the objects used in conducting such business.

In most cases we are used to talking about taxes individual entrepreneurs and organizations that conduct their business with the aim of making a profit, that is, commercial entities. But, it should be noted that in addition to such enterprises, there are organizations for which profit is absolutely not the main motive for doing business. Such subjects are called public, that is, not commercial forms conducting activities.

What taxes do such organizations pay and are there any simplifications or restrictions for them due to the specific nature of their business? Our article is devoted to this issue.

Non-profit forms of activity

Today, there are quite a few organizations that are engaged in social activities, while creating non-profit organizations. Such companies secure the right of every citizen to associate for public purposes. They operate on special provisions and have a special procedure for registration and liquidation of the form of business.

The laws provide for a fairly wide list of organizational forms, the registration of which is intended specifically for non-profit organizations (for example: a foundation, public organization, religious association, etc.).

It is important to note that the absence of a goal of earning money does not mean that there is no profit in such business entities. Public organizations may have a revenue side. But, unlike commercial forms, which distribute such income among the founders, the profits of commercial organizations are directed toward achieving the company's goals. If we talk about raising funds, then most often it comes as contributions from participants in such associations.

Taxation of organizations

As already mentioned, non-profit activities are subject to taxation. At the same time, all accounting records of such an organization are maintained in accordance with general rules, intended for profit-oriented companies.

Public organizations are required to maintain reports that indicate all the income and expenses of such an enterprise. Such actions are necessary in order to prepare correct tax reports. At the same time, it is recommended to have separate accounts for operations related to profits and expenses.

Taxes are imposed on the entrepreneurial activities of a public company, which is intended to ensure the functioning of the enterprise and achieve the goals provided for by the statutory documents. To this point is added tax on profits that are not related to business activities. Absolutely all income of a commercial organization is subject to taxation.

Organization taxation system

First of all, let’s determine what kind of taxes public organizations pay. When registering any form of business, the founder has the right to choose a simplified tax system, or pay mandatory contributions on a general basis. Quite often the question arises about simplified taxation, because this system is the most popular today. Taxation of non-profit organizations can be simplified. Today, there are two forms of paying taxes when using such a system:

"Income";
"Income - expenses."

The main difference between these types is the interest rate. So, for the type of “income” it is 6%, and for “income - expenses” - 15%. It is quite important to understand what economic component is subject to such rates. For the first type, tax is calculated exclusively on profit. The second option is characterized by the fact that interest is calculated from the difference between profit and funds spent.

In order to better understand the system of such calculation, we propose to consider the effect of types of simplified tax using an example. Public organization“AAA” for the tax period had a profit of 485,000 rubles. At the same time, the funds spent to achieve the goals amounted to 415,000 rubles.

Let’s first calculate using the “Income” system. To do this, simply multiply the organization’s profit by the interest rate:

485,000 rubles * 6% = 29,100 rubles.

Now we will find out taxation according to the type “Income - Expenses”. In this case, we need to subtract expenses from profit, and multiply the resulting result by the interest rate:

(485,000 rubles – 415,000 rubles) * 15% = 10,500 rubles.

In this case, it is obvious which system is more profitable to use. But it is worth noting that such a selection is quite individual and directly depends on the activities of the organization. What suits one person is not always beneficial to another. Therefore, before choosing the type of simplified taxation, carry out these basic calculations. Such actions will make the organization's activities more economical.

Features of taxation of non-profit organizations under the simplified system

It is quite important to familiarize yourself with the main nuances before choosing simplified taxation. First of all, there are two ways to apply simplified taxes:

submitting an application upon registration;
changing the taxation system used by the organization to a simplified one.

The first option is carried out by submitting a special application for the use of a simplified tax when the organization initially applies to the tax authority to be granted tax payer status.

The second method is used when an organization uses a different type of taxation, but due to certain circumstances wants to change it to a simplified form. In such a situation, the main thing to remember is that the transition is possible only from the next calendar year. To implement it, you must submit a special application to the tax service before the end of the current year.

In addition, for those organizations that use the simplified taxation system, there are a number of restrictions. These include:

number of hired work force cannot exceed 100 people;
the organization's annual income cannot exceed 45,000,000 rubles;
property, belonging to the organization cannot be assessed in an amount that does not exceed 100,000,000 rubles.

In addition, for organizations this type of mandatory payments provides for the fact that the organization cannot use a simplified tax in the event that another person becomes the owner of the capital entity and part of it is more than a quarter. This rule does not apply to non-profit organizations. In this case, it does not matter at all what part of the capital belongs to whom.

Taxation of a non-profit organization according to the general system

There are a number of general taxes that public organizations are required to pay. These include value added tax and income tax.

Value added tax. Regardless of whether an organization conducts business activities or not, it is required to pay VAT. But there is an exception, for example, an organization received a profit for the sale of services (for example, educational), then with this money it purchased the necessary means to achieve its goals. The amount paid for such a purchase will not be taxed. Such activities were focused on achieving goals and were educational in nature. For such operations, the organization must maintain special separate books for recording income and expenses. Only in this case is it possible to exclude taxation on such transactions.

But, in cases where such profit was received commercially, the amounts from such transactions are subject to taxation. In this case, reporting must be carried out according to normal system– have a special book where all income and expense items are displayed.

Every year, the organization must provide the tax authority with a special declaration, which is filled out in accordance with the data available in the accounting books on income and expenses. At the same time, it is worth noting that special care should be given to the seventh section. It must be filled out only if the non-profit organization carried out the following type of operations:

activities that, in accordance with state legislation, are not subject to value added tax at all;
transactions in relation to vows that are not subject to VAT under the Law;
if the organization carries out activities, the results of which are realized outside the territory of Russia;
if the production period of the goods or its delivery exceeds six months.

The remaining sections are filled out by all organizations, regardless of their activity and its nature. The declaration is a state-issued document. You can get acquainted with it at any branch of the Tax Service, on the official website, or download it from us (sample):

There are certain rules for filling out such a document. So, if you enter information manually and not using a computer, then use capital letters. In no case do not go beyond the limits provided in the declaration. It is best to use black ink.

Income tax. Commercial organizations pay tax on their income. In order to determine the amount of such tax, the company is required to maintain special books of income and expenses. They display absolutely all financial transactions that are relevant to the organization.

A special feature is that income tax is not calculated on income that was received for the intended use of the organization. If such income is used to pay salaries for employees of an organization, then their amounts are subject to taxation on the basis of social tax, which also applies to other types of organizations. This tax is calculated for each employee separately.

Every year it is necessary to submit a corresponding declaration to the tax authority. Download it from us (sample):

Taxation of an autonomous non-profit organization

First of all, it is necessary to identify which organizations are usually called autonomous. These include companies founded on a voluntary basis to achieve goals in the field of culture, healthcare, science, law, physical education, etc. Such an organization is created by both legal entities and individuals. The share of one of them in the company’s capital is more than a quarter of the total amount. Each of the founders irrevocably transfers ownership of the property autonomous organization public type. At the same time, the founders are not responsible for the losses of the organization, and the organization is not liable for the obligations of the founders.

One of the most frequently asked questions is the possibility of applying simplified tax and taxation on imputed income to such organizations. Both of these systems are eligible to be used to an autonomous public company.

The simplified system was discussed above. We will show you the calculation of UTII. There is a special formula for calculating it:

UTII = B * P * K * KK * 15%.

B – the organization’s basic profitability, which is established by the state for each individual type of activity.
P is a physical indicator, which is a number intended for each individual type of work depending on the number of workers, working area, etc.
CD is the deflation coefficient, which is established by the state annually taking into account certain indicators. So, in 2015 it is 1.798.
CC – adjustment coefficient provided by local authorities. It is installed depending on the characteristics of the region.