The mandatory constituent document of the autonomous commercial organization is the charter (Appendix 8), the founders of the organization also have the right, but are not obliged, to conclude a constituent agreement (clause 1 of article 14 of the Federal Law “On Non-Profit Organizations”). The highest governing body of an autonomous non-profit organization can only be collegial. The supreme governing body of an autonomous non-profit organization may include representatives of the founders, employees of the organization, other persons or their representatives, called founders (Clause 1, Article 29 of the Federal Law “On Non-Profit Organizations”). At the same time, for employees of the Autonomous Non-Profit Organization, a numerical limit has been established on their number in the supreme management body - it cannot exceed one third of the total number of members of the collegial supreme body management.
Accounting and taxation of non-profit organizations
Taxation non-profit organizations involves attributing to expenses:
- Employee salary costs.
- Material costs.
- Depreciation charges.
- Other expenses.
Only those costs that are indicated in primary or other reporting documents (agreements, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of local regulatory acts of the company. Such costs include, for example, travel expenses, fuel costs, etc.
As Article 41 of the Tax Code indicates, only economic benefit can act as income. The NPO can receive it in cash or in kind.
Accordingly, if the receipts did not bring benefits, then they are not recognized as income.
Taxation of non-profit organizations
For example, when creating your own computer program the postings will be as follows: Dt 08.5 CT 10, 70, 69 - the costs of creating the product are taken into account; Dt 04 Kt 08.5 - the program is registered as an intangible asset; Dt 86 Kt 83 - target amounts were used to create intangible assets. Postings and interpretation of transactions Account 86 is used in the following main business transactions.
Debit Credit Explanation of transaction 86 20, 26 Target amounts spent 83 Spent amounts included in additional capital 98 Target amounts added to future expenses 07 86 Equipment for statutory events taken into account 08 Contribution to non-current assets reflected 10, 11 Materials (animals) capitalized as target income 15 Inventory taken into account for activities under the Charter 20 The main production facility was received 41 Goods transferred for targeted programs were taken into account 76 Funding accrued Answers to common questions Question No. 1.
At the same time, each deduction has its own deadline for submitting the declaration. Let's look at some periods:
- Unified tax report.
It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or in the cash register, and do not have objects of taxation for the corresponding deductions.
Local authorities may provide certain concessions for them. Simplified tax system for non-profit organizations The simplified taxation system for non-profit organizations provides for the exemption of associations from the obligation to make a number of budget contributions.
Info
In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for under the simplified tax system.
The association can choose one of two options enshrined in the Tax Code. Thus, for NPOs the following rates are provided:- 6% when choosing the “income” taxation type.
Deductions are made from any income recognized as economic benefit according to the Tax Code.
Features and tasks of accounting in non-profit organizations
- home
- Non-profit organizations
Non-profit organizations are those that do not have the goal of making a profit from their activities. Their work has a social orientation. They are created to perform any cultural, religious, scientific and other tasks.
In this article we will look at how accounting and tax accounting is carried out in a non-profit organization. The activities of such associations are regulated by the chart of accounts, certain accounting regulations, as well as the following regulatory documents:
- Law on Accounting No. 402-FZ;
- Civil Code (Civil Code of the Russian Federation);
- Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996;
- Law “On Public Associations” No. 82-FZ of May 19, 1995.
Peculiarities of accounting in non-profit organizations Non-profit organizations (NPOs) conduct accounting and prepare reports in accordance with the legislation of the Russian Federation.
Accounting in non-profit organizations (examples)
Dt 91.1 Kt 91.9 - profit for the reporting period is taken into account; Dt 91.9 Kt 99 - financial result is taken into account; Dt 99 Kt 68 - income tax accrued; DT 99 Kt 86 - profit from surplus added to target amounts. Accounting for intangible assets Intangible assets (INA) are accounted for in non-profit organizations on the basis of PBU 14/2007.
When accepting them for accounting, the period of planned use for solving the statutory tasks of the organization is established. This period is subject to annual review and clarification. If there are adjustments, they are reflected in accounting and reporting forms at the beginning of the year as changes in estimates.
Depreciation on intangible assets is not accrued in non-commercial organizations, even when they are used in commercial activities (clause 24 of PBU 14/2007). If intangible assets are acquired using business income, then depreciation is allowed.
Accounting in an autonomous non-profit organization
Attention
To maintain it, management is obliged to introduce the position of an accountant or draw up an agreement for the relevant services with another company. Operations related to the activities prescribed in the Charter and entrepreneurship are carried out separately.
Income and cost accounts are presented in the table. Activity Account Non-profit 86 “Targeted financing” Entrepreneurial core 90 “Sales” Other entrepreneurial 91 “Other income and expenses” Unlike commercial companies An NPO engaged in business does not have the right to distribute the income received during the period between participants. Profits must be used exclusively to fulfill the statutory goals of the association. There is an entry in accounting: Dt 90 Kt 99 - the profit received at the end of the reporting period is reflected. At the end of the year 99 is closed: Dt 99 Kt 84 - net profit for the year is taken into account; Dt 84 Kt 86 - financing of statutory work.
They define the conditions and rules of work, the procedure for preparing and submitting reporting documentation, as well as the impact of charity on the taxation of non-profit organizations. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.
Classification Non-profit organizations are divided into the following types:
- Non-state. They operate at their own expense.
- State. Such NPOs are funded from the budget.
- Autonomous.
The Tax Code assigns to NPOs the obligation to prepare reports and submit declarations showing all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting records and submit documentation on a general basis.
Ano accounting and taxation
Branches None Non-profit organization is not a manufacturer of excisable products Organizations on the simplified tax system submit a single simplified declaration to the inspectorate every year. They are exempt from paying income taxes, property taxes and VAT.
NPOs use a simplified method to calculate the single tax. When taxed “by income”, it is equal to 6% of all income received. If the object is “income minus expenses” - 15% of the difference, and if there is no difference - 1%. (see → taxation of NPOs, rates in 2018) Revenues used for statutory purposes are not subject to a single tax. This applies to grants, membership fees, donations, and subsidies for targeted needs. Simplified NPOs are required to account for income and expenses of available target amounts separately. Under this system, the manager has the right to perform the duties of the chief accountant and not resort to the services of other organizations for accounting.
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.
Experts 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 of the 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 for a certain type of activity and accurately distributed (respectively, 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.
In this case, it does not matter on which accounts accounting 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 territory Russian Federation in accordance with Art. 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
Non-profit organizations, as their name suggests, are not created for profit. Here are their main activities: social, charitable, cultural, educational, scientific.
NPOs (except for associations, unions, SROs and trade unions), of course, have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main goals of the organization.
In this regard, there are many peculiarities in the taxation of non-profit organizations. Let's talk about taxes for a non-profit organization.
When does the obligation to remit income tax arise?
The most important thing when calculating income tax is to accurately classify the income that goes to the company. After all, according to the rules, non-profit organizations must pay tax only on profits received from business activities.
If the receipts are provided for by the charter, there is no obligation to remit tax on them. But even here, income must comply with Article 251 of the Tax Code of the Russian Federation.
For example, targeted funding (grants, investments) and targeted income (donations, admission and membership fees) will not be taxed if they meet the following requirements:
Received free of charge;
Used on time for the intended purpose;
Spent on conducting statutory activities or maintaining NPOs.
And lastly important condition: an organization that receives targeted funds is required to keep separate records of income and expenses from business activities (if any) and from the statutory ones. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. After all, if funds are simultaneously used in a targeted and non-targeted manner, the company has the right to pay tax only on the part involved in business activities.
In which case the income of NPOs will be taxed, and in which not, can only be determined with a detailed analysis of each of the financing. After all, everything here depends not only on the specific type of targeted income. But also on the organizational and legal form of the non-profit organization.
For example, associations and unions do not have the right to engage in business. All receipts must be related to their statutory activities. And not all non-profit organizations can receive donations. On voluntary contributions, say, consumer cooperatives will have to pay income tax.
In general, the income of non-profit organizations from the production and sale of goods or work should be determined in the same way as for commercial companies. But it also has its own characteristics. Let's look at the case when a company sells a fixed asset purchased with earmarked funds (or received as earmarked proceeds).
Example
What taxes does a non-profit organization need to pay when selling a fixed asset purchased with targeted funds?
The Vera Foundation received a donation from Stroymash JSC to purchase a computer worth 47,200 rubles. The accountant set a deadline beneficial use- 24 months. But a year after use, the fund decided to sell the computer for 35,400 rubles. (including VAT - 5400 rubles).
In this case, the income tax will be 15,440 rubles. ((RUB 35,400 - RUB 5,400 + RUB 47,200) × 20%).
The Vera Foundation will also pay VAT - 5,400 rubles.
As you can see, a non-profit organization needs to pay income tax on income from sales and the entire cost of the fixed asset. Because the funds received to purchase a computer were used inappropriately. After all, at the time of sale the useful life of the object had not expired. This means that the sold property as a whole did not serve its intended purpose. For the same reason, the accountant charged VAT. If you calculate income tax only on the sale and residual value of property, this may cause a dispute with the tax authorities.
Now let's turn to non-operating income that non-profit organizations often encounter. Here we will talk about property that was received free of charge, but has nothing to do with the target.
Recognize the cost of such objects in tax accounting based on market prices. They can be confirmed either by the recipient or by an independent appraiser.
Pay special attention to this moment. Throughout their activities, NPOs use office equipment or furniture free of charge. As a rule, they belong to the founders or employees of the organization. So, if the transfer of property is not formalized as a donation or the organization does not pay rent for use under the agreement, then the property is considered to be received free of charge. He will have to pay income tax. This is established by paragraph 8 of Article 250 of the Tax Code of the Russian Federation.
But if someone provided some kind of service or performed work to a non-profit organization free of charge, then there is no need to pay tax on this. This is stated in subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.
Let's say a few words about interest received on bank accounts. Typically, the bank charges interest on the amount that is stored in the current account. If so, then the non-profit organization must take into account the resulting increase as part of non-operating income. After all, this is required by paragraph 6 of Article 250 of the Tax Code of the Russian Federation.
Moreover, you will have to follow this rule regardless of whether the money is intended for intended use or commercial use.
Of course, NPOs retain the right to reduce taxable profits for expenses. In what cases this can be done and in what cases it cannot be done is described in detail in the table.
Table.
Which expenses are included in the profit base and which are not?
| The NPO conducts only statutory activities | The NPO conducts statutory and entrepreneurial activities | ||
|---|---|---|---|
| Negative exchange rate differences | - | Mandatory contributions or deposits paid by NPOs | - |
| Material costs | - | ||
| Labor costs | - | Labor costs incurred from business income | + |
| Penalties paid | - | ||
| Bank expenses | - | Material aid employees | - |
| Communal payments | - | Depreciation charges for fixed assets acquired from business income and used in commercial activities | + |
| Rent | - | ||
| The amount of accrued depreciation on fixed assets purchased with target funds | - | Penalties transferred to the budget | - |
By the way, non-profit organizations, like other companies, have the right to create a reserve for upcoming expenses. It will allow you to evenly take into account income and expenses when determining the income tax base. This opportunity appeared for NPOs only last year, when legislators added Article 267.3 to the Tax Code of the Russian Federation.
Payment of VAT
As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in business activities. There is no need to calculate VAT on target revenues that are not related to payment for goods sold or works or services and are used for their intended purpose.
In addition, if a non-profit organization received non-operating income from these funds, VAT will not be required.
Is a non-profit organization entitled to deduct VAT? Yes, but only if the goods or works are acquired through commercial activity and are strictly used in business. VAT paid to suppliers when purchasing goods, property or work using earmarked funds is not deductible.
And the amount of NPO input tax is included in the cost of goods, property or work. This is indicated by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
QUESTION - We rent premises. We conduct both primary and business activities there. It is unrealistic to account for rental expenses separately. Can input VAT be deducted?
No you can not. The procedure for dividing the tax is not provided for by the Tax Code. But the organization has no right to calculate the proportion based on revenue. After all, NPOs do not have the concept of “shipped goods (work, services)” within the framework of their statutory activities.
Non-profit organizations are entitled to VAT benefits. All cases are listed in Article 149 of the Tax Code of the Russian Federation. For example, the gratuitous transfer of property rights within the framework of charitable activities is exempt from taxation. This is stated in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the sale of services related to social protection of the population (subclause 14.1, clause 2, article 149 of the code).
And all the same, if NPOs apply benefits, they must issue invoices, but without the allocated tax amount. Otherwise, the organization should transfer the specified tax to the budget.
By the way, non-profit organizations with small sales turnover for business activities are completely exempt from VAT. The main thing is that the amount of revenue for the three previous months in a row does not exceed 2 million rubles. excluding VAT. This is directly stated in paragraph 1 of Article 145 of the Tax Code of the Russian Federation. Revenue includes all income in cash and in kind that is associated with payments for goods or work sold. With the exception of targeted receipts, they are not recognized as revenue.
But even if an NPO enjoys benefits or is completely exempt from VAT, it will still need to issue invoices to customers for the cost of goods and work sold. And submit your VAT return to general procedure.
Payment of property tax on objects that the NPO uses in commercial activities
No one exempted non-profit organizations from property tax. But still, legislators from time to time expand the list of objects that are not subject to this tax. For example, Federal Law No. 202-FZ of November 29, 2012 updated paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Monuments of history, culture and ships registered in the Russian International Register of Ships were added to the preferential objects.
For some NPOs, property tax benefits are established by regional authorities. Several relaxations are provided for in Article 381 of the Tax Code of the Russian Federation. For example, for religious enterprises (clause 2 of Article 381 of the Tax Code of the Russian Federation) or organizations of disabled people (clause 3 of Article 381 of the Tax Code of the Russian Federation). But remember: the benefit is provided in relation to property that is used in statutory activities.
What if, along with the statutory organization, it conducts entrepreneurial activities? And at the same time he uses the privileged property for commercial purposes. Then the privilege can be applied only to that part of the property that is used in statutory activities. To do this, the cost of objects can be distributed:
Proportional to the area they occupy;
Based specific gravity financing in total income.
We recommend using the first method, because it allows you to avoid recalculating the proportion for distributing the cost of the operating system several times. But whichever option you choose, fix it in your accounting policies.
QUESTION - In June we bought a fixed asset, which is exempt from property tax. We will register it only in July. How to determine its average annual cost?
To calculate the average annual value of such property, you need to add up the residual value of the property on the 1st day of each month of the tax period and on January 1 next year. Then divide the resulting amount by 13 - the number of months in a calendar year, increased by one. The Russian Ministry of Finance said this in a letter dated December 30, 2004 No. 03-06-01-02/26. Perhaps inspectors from your Federal Tax Service will point out that the cost of the object should have been divided by 7 (6 months + 1). However, their position is wrong. You can safely use the above method, since it is supported by the Ministry of Finance.
And further. Do not forget that NPOs also do not pay tax on movable property registered as a fixed asset since January 1, 2013. This rule is spelled out in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.
Non-profit organizations often choose the ANO form. This legal status designed for specific areas of activity.
Dear readers! The article talks about standard methods solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
What are the nuances under the Civil Code of the Russian Federation that distinguish an autonomous non-profit organization in 2019? Over the past few years, the number of non-profit organizations with the ANO form has increased.
This legal form provides tax benefits. But what are the features of an autonomous NPO in 2019?
General points
A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NPOs is to provide public and social services.
Trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations are recognized as NPOs.
NPOs are regulated by the civil legislation of the Russian Federation. In particular, we can note the division into various partnerships and autonomous non-profit organizations.
And while partnerships have participants or founders, autonomous non-profit organizations do not have them.
Property assets are originally owned autonomous organization. Such societies are financed through voluntary donations and charitable contributions.
Registration of an independent non-profit organization is associated with some difficulties due to the peculiarities of the legal form.
For official registration, you will need to follow a certain series of actions and meet established requirements.
What it is
ANO is a unitary association that:
- has no membership;
- formed to provide services in certain areas of non-commercial activity;
- formed on the basis of property contributions of participants.
The legal nature of ANO is similar to other types of non-profit organizations. But there are certain differences.
Among the fundamental features it is worth highlighting the following:
Permitted type of activity
Autonomous non-profit organizations are being formed to provide services in such areas as:
- education;
- healthcare;
- sport;
- Physical Culture;
- other spheres of public life.
As an example, possible directions:
- autonomous non-profit organization of additional vocational education;
- autonomous non-profit organization of higher education;
- ANO "League of School and Yard Sports".
The unifying factor of all types of activities permitted for ANO is the non-commercial nature of the services provided. Any interested parties have the right to use these services.
As of 2019, there are many registered ANOs in Russia educational institutions additional education, private schools, kindergartens, cultural and sports organizations, medical institutions, etc.
The legislative framework
The status of ANO is determined by Federal Law No. 7 of 01/12/1996 and, which provides the definition of an autonomous non-profit organization. Article 10 of Federal Law No. 7 regulates the legal norms for the activities of autonomous non-profit organizations.
Moreover, in order to carry out commercial activities, the ANO must have property with smaller size the minimum permissible authorized capital established for an LLC (10,000 rubles).
When ANO leads commercial activities, then the profit received is not divided between the founders, but is used to ensure the target areas of the organization.
Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by non-profit organizations.
Now commercial organizations also have the right to carry out educational activities on this basis.
The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.
Step-by-step instructions for registration
The decision to found an ANO is made by several founders or a single founder. The executive authority at the federal level allows or prohibits the registration of an autonomous non-profit organization.
After making a decision, within three months you must contact the Ministry of Justice or its territorial body in the region where the ANO is located.
When applying, a package of documents necessary for registration is submitted. The entire registration process takes about four weeks.
Given such a long period, it is necessary to immediately prepare the documents correctly.
The basis for the appeal is the decision of the founder on the formation of an autonomous non-profit organization or the corresponding protocol drawn up by several founders.
The request for registration is stated in the application established form, which is submitted in two copies with mandatory notarization.
In addition, the following documents will be required:
- Charter of the ANO in three copies;
- information about the founders in two copies (copies of passports of all founders-individuals and extracts from for founders-legal entities);
- a copy of the future manager’s passport;
- list of selected OKVED;
- information about the actual location of the organization. Confirmation of location becomes a letter of guarantee.
If you use the name of a citizen, the name of a legal entity, or prohibited symbols in the name of an autonomous non-profit organization, you will need to confirm the legality of use.
A foreign person is required to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a payment receipt, which amounts to 4,000 rubles.
After submitting documents for registration, a specialist from the registration authority will contact the applicant within two weeks to clarify certain data.
You need to be prepared that a specialist may require adjustments. For example, it may be necessary to change the name, clarify the goals of the activity, amend the Charter, or correct errors in the application.
If you do not receive a call from a specialist from the registration authority, you must contact the appropriate department of the Ministry of Justice yourself.
The contact telephone number can be found on the registrar’s official website. The need for adjustments often leads to suspension of registration.
In this case, the receipt for payment of the state fee and the notarized document will not be returned. You will have to submit the application again and pay again for notary services and state fees.
The absence of complaints from the specialist allows you to receive ready-made registration documents after 2-3 weeks.
How the Charter works
The activities of the ANO are entirely regulated by the Charter. Requirements for the main content of the Autonomous Non-Profit Organization Charter are given in Article 123.24 of the Civil Code of the Russian Federation.
In particular, the Charter must include the following information:
- the name of the autonomous non-profit organization (the name must contain the phrase “autonomous non-profit organization”);
- location address;
- subject and goals of activity;
- the composition of the ANO bodies, the procedure for their formation and the competence present;
- other information required by law.
The name should reflect the purpose of creation, but not duplicate the names of other non-profit organizations and be unique.
For example, an autonomous non-profit organization vocational education, ANO "Educational Academy of Business Careers", ANO "Institute of Progressive Technologies".
In the Charter of the ANO, it is necessary to carefully consider the goals of education, as well as the subject and types of activities.
The structure of governing bodies and their permissible powers require careful consideration. A separate section of the Charter is devoted to the property of the ANO.
The procedure and conditions for making decisions regarding changes to the Charter, or ANO, must be specified in detail.
Important! On the Internet you can find many templates for preparing constituent documents for an autonomous non-profit organization.
But it should be taken into account that such samples may not be relevant. The selected sample must be compared with the existing ones legislative norms, namely with the provisions in the latest edition.
The main provisions of the Charter boil down to the fact that any activity of the ANO, including commercial, is aimed exclusively at achieving the goals for which the organization was created.
What is the taxation
The activities of non-profit organizations are in a special legal field. Features of taxation are determined by the status of the organization's activities.
Video: ANO registration
If an association receives targeted funding in the form of various grants, then a special procedure applies for taxation with income tax.ANO has the right to apply general or. A peculiarity of the application of the simplified tax system is that when determining the maximum amount of income limiting the use of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.
The transition to the simplified tax system of an autonomous non-profit organization is carried out voluntarily in accordance with the provisions.
This chapter provides that when certain types activities and certain conditions of the organization are not entitled to apply.
For example, a simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this norm does not apply to autonomous non-profit organizations.
Tax legislation does not contain provisions prohibiting autonomous non-profit organizations from using a simplified taxation system.
The transition to the simplified tax system is carried out on the basis of an application submitted in the period from October 1 to November 30 of the year preceding the year in which the simplified regime began to be applied.
A newly created organization can declare its desire to apply the simplified tax system within 5 days from the date of registration and tax registration.
When carrying out business, an organization is obliged to form a tax base in accordance with the general procedure. The object of taxation is the proceeds from the sale of goods (services, work).
“Input” VAT paid upon the acquisition of property assets for business activities can be deducted if:
- goods are registered on the basis of primary documentation;
- the purchase of goods is associated with the implementation of transactions subject to VAT;
- is present correctly formed .
Basic operating principles
If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:
Liquidation procedure
The need to liquidate an autonomous non-profit organization may be a consequence of a voluntary decision of the founders or a requirement of the Ministry of Justice.
In the latter case, the reason is the lack of activity declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund.
The liquidation procedure will be as follows:
- Making a decision on liquidation by the founders or other authorized body.
- Appointment of a liquidation commission.
- Establishing the procedure and timing of liquidation.
- Placement of an advertisement about an NPO in the media.
- Compilation.
- Paying taxes.
- Repayment of other debts.
- Settlements with creditors.
- Drawing up a final balance sheet.
The forced liquidation of an autonomous non-profit organization is carried out on the basis of a court decision. Moreover, the participation of the organization’s founders is not required.
The liquidation procedure is carried out by authorized government agencies in accordance with the general procedure established for organizations.
Important! The property of the ANO remaining after repayment of all debts is not divided among the founders, but is directed to the purposes for which the organization was created.
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 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 the property into the ownership of an autonomous public organization. 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.