VAT optimization scheme
VAT deferment scheme
Simplified taxation system, etc.
Mineral extraction tax
The procedure for calculating and paying tax is determined by Ch. 26 of the Tax Code of the Russian Federation. The tax is reproductive in nature.
Taxpayers – organizations and individual entrepreneurs who are users of subsoil. Depending on the category of the subject of the tax, the taxpayer is subject to registration at the location of the subsoil plot, at the location of the organization, or at the place of residence of the individual (Article 335 of the Tax Code).
Object of taxation – minerals extracted from the subsoil on the territory of the Russian Federation or beyond its borders in territories under the jurisdiction of the Russian Federation, as well as minerals extracted from mining waste.
Installed types of minerals, the production of which is subject to taxation. These include: coal, peat, oil, natural gas, ores of ferrous, non-ferrous and rare metals, mineral waters, etc.
Mineral resources are not recognized as objects of taxation:
· mineral reserves not listed on the state balance sheet, mined by an individual entrepreneur and used directly by him for personal consumption;
· extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary or other public significance, etc.
The tax base - the cost of extracted minerals, calculated by the taxpayer independently based on the taxpayer’s current sales prices (excluding government subsidies) or the estimated cost.
The value of extracted minerals is determined in three ways:
1. based on the taxpayer’s sales prices for the corresponding tax period without taking into account government subventions;
2. based on the taxpayer’s current sales prices for the extracted minerals for the corresponding tax period;
3. based on the estimated cost of extracted minerals.
The tax base is determined separately for each mineral resource extracted. In relation to extracted minerals for which different tax rates are established or the tax rate is calculated taking into account a coefficient, the taxable base is determined in relation to each tax rate.
Taxable period - calendar month.
Tax rates depend on the type of mineral reserves and range from 0 to 17.5%. A special rate of 0% applies to the extraction of certain minerals:
1. mineral resources in terms of regulatory losses of mineral resources;
2. natural combustible gas from oil fields;
3. mineral waters used exclusively for medicinal purposes without direct sale, etc.
Subsoil users who carry out prospecting and exploration of deposits at their own expense pay tax on mineral resources with a coefficient of 0.7.
Procedure for calculation and payment. The tax amount is calculated as a percentage of the tax base corresponding to the tax rate. It is determined based on the results of the tax period for each mineral extracted. The tax is payable at the location of each subsoil plot provided to the taxpayer for use. In this case, the amount of tax to be paid is calculated based on the share of the mineral extracted at each subsoil site in the total amount of extracted minerals of the corresponding type.
The amount of tax calculated for minerals mined outside the territory of the Russian Federation is payable at the location of the organization or the place of residence of the individual entrepreneur.
Payment deadlines. The taxpayer is required to submit a tax return starting from the tax period in which the actual extraction of mineral resources began. This declaration is submitted to the tax authorities at the location (place of residence) of the taxpayer no later than the last day of the month following the expired tax period.
The amount of tax payable at the end of the tax period is transferred to the budget no later than the 25th day of the month following the expired tax period.
Government duty
Government duty - This is a fee levied on organizations and individuals for performing legally significant actions in their interests and issuing documents (copies, duplicates) to them by authorized bodies and officials.
Subjects of taxation (taxpayers)– organizations and individuals if they:
· apply for legally significant actions;
· act as defendants in courts when a court decision is not made in their favor and the plaintiff is exempt from paying state fees.
Objects of toll collection – these are claims and other statements and complaints filed in court; performance of notarial acts by notaries of state offices; state registration (including acts of civil status) and other legally significant actions, consideration and issuance of documents related to the acquisition of Russian citizenship; entry (exit) to the Russian Federation; registration of computer programs; implementation of federal assay supervision.
Rates. The law establishes a fixed amount of state duty. The amount of duty is determined for each type of legally significant actions performed and the issuance of documents.
For example, in cases heard in courts of general jurisdiction, you are required to pay 100 rubles. (for individuals) and 2 thousand rubles. (for legal entities) when filing a claim of a property nature that is not subject to assessment. For state registration of marriage, 200 rubles are paid,
Privileges. Full duty exemption applies to certain categories of individuals (Heroes of the USSR and the Russian Federation, war participants and disabled people, etc.) and organizations (budgetary institutions, courts, government agencies, etc.). Additional grounds for non-payment of duties have been established, for example, registration of seizures of property, mortgages, agreements to change the content of the mortgage.
When applying to courts of general jurisdiction, the following fees are not paid:
· plaintiffs – for certain types of claims (collection of wages, alimony, compensation for harm);
· parties – when filing appeals and cassation complaints regarding claims for divorce;
· organizations and individuals – when filing certain types of applications and complaints with the court;
When applying for notarial acts, benefits are also established. In this case, public organizations of disabled people may be exempt from payment (for all types of notarial acts); boarding schools and special educational institutions; military units, etc.
During state registration of acts of civil status, exemptions from fees are received by individuals (for example, for making changes to civil status records), as well as educational authorities, guardianship and trusteeship - for issuing repeated birth certificates for orphans and children left without parental care.
Deadline and procedure for payment of duties. Payers pay the duty within the following terms:
· when applying to the courts - before filing a request, petition, application;
· payers acting as defendants in courts when a court decision is not made in their favor - within ten days from the date the court decision enters into legal force;
· when applying for notarial acts - before performing notarial acts;
· when applying for the issuance of documents - before the documents are issued;
· when applying for an apostille - before it is affixed;
· when applying for other legally significant actions - before submitting applications and other documents to perform such actions.
The state duty is paid at the place of commission of a legally significant action in cash in rubles through banks (their branches), as well as by non-cash transfers of duty amounts from the payer’s account through banks (their branches). Banks (their branches) accept state duties by issuing a receipt in the established form or a copy of the payment order with a bank mark (for non-cash payments).
VAT optimization scheme
VAT deferment scheme
It is advisable to use this scheme if the company received large revenues at the end of the VAT tax period (month or quarter). And in the next tax period she will receive a large VAT deduction.
The essence of the scheme is as follows. Having received at the end of the month a large amount of revenue on which it is necessary to pay VAT, the company submits a declaration to the inspectorate for this month, with a small amount of tax payable, without taking into account this amount received at the end of the month. It is advisable that this declaration does not differ greatly from the amounts for previous declarations, so as not to arouse unnecessary suspicion among the inspector. The accountant will subsequently transfer this amount to the budget.
For the next tax period, when the company receives a large amount of VAT refund, it submits a return in the usual manner. Immediately after this, the accountant transfers VAT to the budget for the previous period, taking into account the tax deduction for the last declaration. At the same time, he quickly draws up a “clarification” with reliable figures and sends it to the inspectorate.
In this case, the organization will have to pay a penalty for late payment of tax (1/300 of the refinancing rate for each day of delay). Thus, without any paperwork, you take a kind of tax credit with minimal interest.
However, you must pay penalties and the amount of VAT before submitting the updated declaration, otherwise you cannot avoid a fine.
2. Creation of a rational holding structure as a method of comprehensive tax optimization. At the same time, there is a prompt distribution of the tax burden between the participants of the holding, the accumulation of all financial flows (with and without VAT) at one enterprise of the “Management Company” or “Trading House”.
3. The use of foreign offshore companies in domestic Russian operations;
4. “Invalidation” of the organization;
From March 4, a new procedure for obtaining a deferment (installment plan) for paying taxes and insurance premiums has been in effect. It was approved (hereinafter referred to as Order No. ММВ-7-8/683@). At the same time, the predecessor of the named document was declared invalid. The need to make amendments is due to the new procedure for administering insurance premiums.
In this regard, the regulations for changing the deadline for payment of tax payments have been extended to insurance premiums; in addition, Order No. ММВ-7-8/683@ has updated the requirements for the composition and content of documents that taxpayers must submit to the inspectorate to receive a deferment (installment plan) and ( or) investment tax credit.
General rules for changing the deadline for paying tax payments
A change in the deadline for payment of a tax, fee, insurance premiums, as well as penalties and fines is considered to be a postponement of the established payment deadline (including an unfulfilled deadline) to a later time. This transfer is carried out in accordance with Ch. 9 of the Tax Code of the Russian Federation. In particular, the general conditions for changing the deadline for paying tax payments (penalties and fines) are established by Art. 61 Tax Code of the Russian Federation. Thus, clause 2 of the said article provides for a change in the payment deadline in relation to the entire amount or part thereof payable to the budget (debt amount) with the accrual of interest on the debt amount. Moreover, the designated transfer does not cancel the existing one and does not create a new obligation to pay tax (clause 4). In addition, this change can be secured by a pledge of property in accordance with Art. 73 of the Tax Code of the Russian Federation, by guarantee or bank guarantee (clause 5).The tax authorities change the deadline for paying taxes (as well as fees, insurance premiums, penalties and fines) in the manner determined by departmental orders (clause 8 of Article 61 of the Tax Code of the Russian Federation). Currently this is Order No. ММВ-7-8/683@.
What are deferments and installments?
Let us remind you: by virtue of paragraph 1 of Art. 64 of the Tax Code of the Russian Federation, deferment (installment plan) for the payment of tax is a change in the deadline for paying tax, if there are grounds established by the Tax Code, for a period not exceeding one year, respectively, with a lump sum or phased payment of the debt amount. When a deferment is granted, the tax is paid at a time, but at a later date (clause 6 of Article 61 of the Tax Code of the Russian Federation), and in the case of installments - not only later, but also in parts (clause 1 of Article 64 of the Tax Code of the Russian Federation).A deferment (installment plan) for the payment of federal taxes in the part credited to the federal budget is provided for a period of one to three years. It can be provided to the taxpayer for one or more taxes (clause 3 of Article 64 of the Tax Code of the Russian Federation). For taxes paid by tax agents, deferment (installment plan) is not provided (clause 9 of Article 61 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated February 15, 2016 No. 03-02-07/1/8000).
An important nuance. The amount for which a deferment (installment plan) for the payment of tax payments is granted cannot exceed the value of the organization’s net assets (clause 2.1 of Article 64 of the Tax Code of the Russian Federation).
Who has the right to apply for a deferment (installment plan)?
According to paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, the right to deferment (installment plan) can be used by an interested person whose financial situation does not allow him to pay the said tax on time, but there are sufficient grounds to believe that the possibility of paying the tax will arise during the period for which the deferment is granted.The same norm provides a list of grounds when an interested person can apply for a deferment (installment plan) for the payment of tax payments:
- causing damage to it as a result of a natural disaster, technological disaster or other circumstances of force majeure;
- delay in funding from the budget or delay in payment for a completed government order;
- the threat of his bankruptcy in the event of a lump sum tax payment;
- production or sale of goods, works or services that are seasonal.
As for customs VAT (payable in connection with the movement of goods across the customs border of the Russian Federation), an organization can receive a deferment (installment plan) in respect of this tax in cases and in the manner provided for by customs legislation (clause 6, clause 2, article 64 of the Tax Code of the Russian Federation ).
Rules for obtaining a deferment (installment plan)
As mentioned above, the Federal Tax Service, by Order No. ММВ-7-8/683@, approved a new Procedure for changing the deadline for payment of taxes, fees, insurance premiums, penalties and fines by tax authorities (hereinafter referred to as the Procedure). This document (as, indeed, its predecessor) regulates the procedure for granting a taxpayer a deferment (installment plan), and also determines the requirements for the composition and content of documents submitted to him for these purposes.Let us say right away: there have been no significant changes in the procedure for obtaining a deferment (installment plan). The procedure for changing the deadline for paying taxes, fees, insurance premiums, penalties and fines established by the Procedure is not much different from the previous rules.
As before, the decision to change the deadline or to refuse to change the deadline for payment of tax payments must be made by the authorized body within 30 working days from the date of receipt of the application of the interested person (clause 15 of the Procedure, clause 6 of Article 64 of the Tax Code of the Russian Federation). A copy of such a decision must be sent to the interested person no later than 3 working days from the date of adoption (Clause 10, Article 64 of the Tax Code of the Russian Federation).
Please note: the decision to grant a deferment (installment plan) for the payment of tax comes into effect from the date indicated in this decision. Penalties due for the entire time from the day established for payment of the tax until the day this decision comes into force are included in the amount of debt if the specified payment deadline precedes the day the decision comes into force. If a deferment (installment plan) is granted on the security of property, the decision to grant it comes into force only after the conclusion of an agreement on the pledge of property in the manner prescribed by Art. 73 of the Tax Code of the Russian Federation (clause 8 of Article 64 of the Tax Code of the Russian Federation).
Clause 17 of the Procedure, clause 1 of Art. 63 of the Tax Code of the Russian Federation defines the authorized bodies and deadlines for providing deferrals (installment plans) by type of tax. For convenience, this information is given in the table.
Type of tax | The authorized body that makes a decision on deferment (installment plan)* | Deferment period (installment plan) |
Federal taxes and fees (fines and penalties) credited to the federal budget | Federal Tax Service of Russia | No more than three years |
Federal taxes and fees (fines and penalties) credited to regional and local budgets | Federal Tax Service of Russia in agreement with the financial authorities of the relevant constituent entities of the Russian Federation and municipalities | No more than one year |
Insurance premiums | Federal Tax Service of Russia | No more than one year |
Regional and local taxes | Federal Tax Service of a constituent entity of the Russian Federation, tax authorities at the location of the taxpayer | No more than one year |
* An interested person applying for a change in the deadline for paying federal taxes, fees, insurance premiums, penalties, fines, applies to the Federal Tax Service of Russia through the department of the Federal Tax Service for the constituent entity of the Russian Federation at its location or through the interregional inspectorate of the Federal Tax Service for the largest taxpayers.
An important nuance. At the request of an interested person, the authorized body has the right to make a decision on a temporary (during the consideration of an application for a deferment or installment plan) suspension of payment of the amount of debt by the interested person (paragraph 2 of clause 2 of the Procedure). The interested party must submit a copy of such a decision to the tax authority at the place of his registration within five days (paragraph 2, paragraph 6, article 64 of the Tax Code of the Russian Federation).
Documentation
To obtain a deferment (installment plan), the interested person, in addition to the application, must submit to the authorized body a certain package of documents, the list of which is given in clause 5 of Art. 64 Tax Code of the Russian Federation. Mandatory documents are:
- certificates from banks on the turnover of funds in accounts for each of the six months preceding the submission of the said application, as well as certificates on the availability of settlement documents placed in the card index, or on their absence in this card index;
- bank certificates about cash balances in all bank accounts;
- list of counterparties-debtors. It is necessary to indicate for each debtor the prices of contracts and the terms of their execution, attach copies of these contracts and primary documents on them (invoices, certificates of services rendered (work performed), etc.);
- obligation to comply with the terms of the deferment (installment plan), as well as the expected debt repayment schedule.
- the conclusion of the authority on the fact of a natural disaster (technological disaster) and the act of assessing the damage caused - if the reason for applying for a deferment (installment plan) was damage caused under emergency circumstances;
- information about uncollected amounts of payment for a completed government order (this document can be drawn up either by the manager of budget funds or by the taxpayer himself) - in the event of non-receipt of funds from the budget;
- a certificate stating that the share of income from seasonal activities is at least 50% of the organization’s total revenue - if the organization carries out activities that are seasonal in nature.
According to clause 19 of the Procedure, changing the deadline for paying taxes, fees, insurance premiums, penalties, and fines can be ensured:
- pledge of property (Article 73 of the Tax Code of the Russian Federation);
- surety (Article 74 of the Tax Code of the Russian Federation);
- bank guarantee (Article 74.1 of the Tax Code of the Russian Federation).
To draw up a surety agreement or a pledge agreement, the interested person and the guarantor (or pledgor) must simultaneously submit a written application to the tax authority (clause 20 of the Procedure). Recommended sample statements are given in Appendices 8 and 9 to the Procedure.
The tax authority must notify the interested party (guarantors, pledgors) about the results of consideration of applications for the possibility of concluding the indicated agreements, as well as the results of consideration of the bank guarantee, within seven working days after receiving the relevant documents (clause 23 of the Procedure).
Grounds for refusal to grant a deferment (installment plan)
Failure to submit the above-mentioned documents is grounds for refusal to grant a deferment (installment plan) for payment of tax payments. This is stated in paragraph 13 of the Procedure.In addition, in paragraph 1 of Art. 62 of the Tax Code of the Russian Federation names a number of other situations when a taxpayer will definitely be denied a change in the deadline for paying taxes, fees, insurance premiums, penalties, and fines. For example, an organization can hardly count on a positive decision if proceedings are being conducted against it for a tax offense or an administrative offense in the field of taxes, fees, insurance premiums, customs affairs in terms of taxes payable in connection with the movement of goods through customs border of the Customs Union (clause 2, clause 1, article 62 of the Tax Code of the Russian Federation).
Other grounds for refusing to grant a deferment (installment plan) are the following circumstances:
- a criminal case has been initiated on the grounds of a crime related to violation of tax legislation;
- there are sufficient grounds to believe that the interested person is asking for a deferment (installment plan) in order to evade tax collection;
- Three years have not elapsed since the refusal decision was made on the insured person’s previous application for a deferment (installment plan).
"VAT. Value added tax", 2008, N 11
Legislators have changed the procedure for paying VAT. Now the quarterly tax amount can be transferred not in one, but in three payments.
In October 2008, in Art. 174 of the Tax Code, which establishes the procedure for paying VAT, was amended by Federal Law No. 172-FZ of October 13, 2008 (hereinafter referred to as Law No. 172-FZ). The amendments went from draft to law in almost three weeks. The bill was submitted to the State Duma on September 23, and on October 8 it was adopted both in the first reading and in the final version. Having received the approval of the Federation Council on October 13, on the same day the Law was signed by the President of the Russian Federation, and on October 14 - on the pages of the Rossiyskaya Gazeta.
The explanatory note states that “the bill was prepared in connection with the need for a more uniform flow of value added tax into the federal budget.”
But whatever the prerequisites for introducing amendments, the fact that deputies adopted the bill has direct benefits for organizations and entrepreneurs. They can now pay quarterly taxes in installments. And this is especially true during the current financial crisis.
New procedure for paying VAT
According to the new edition of paragraph 1 of Art. 174 of the Tax Code, VAT must be remitted based on the results of the quarter in equal shares no later than the 20th day of each of the three months following the expired tax period. The previous edition, we recall, required paying tax no later than the 20th day of the month following the previous tax period.
Law No. 172-FZ comes into force on the date of its publication. Moreover, the provisions of paragraph 1 of Art. 174 of the Tax Code as amended by this document received retroactive force: according to the new procedure, VAT must be transferred starting from the tax accrued for the third quarter of this year (Article 2 of Law No. 172-FZ). That is, the amount of VAT, which, according to the previous edition of the Code, had to be transferred in full to the budget before October 20, 2008, can now be paid in installments, transferring one third of the tax for the third quarter to the budget before October 20, November 20, and before December 22.
Note. VAT at the end of the quarter must now be paid in equal installments no later than the 20th day of each of the three months following the expired tax period.
The Federal Tax Service of Russia, in clarifications on the new procedure for paying VAT posted on the website, indicated that if the amount of tax calculated for payment to the budget is not divided into equal shares over three payment periods, then the last payment must be rounded up.
Example. According to the VAT return for the third quarter of 2008, the amount of tax that needs to be transferred to the budget is 450,736 rubles. One third of this amount is equal to 150,245 rubles. 33 kopecks (RUB 450,736: 3). Taking into account the explanations of the tax authorities, the organization must transfer 150,245 rubles each by October 20 and November 20. And the amount of the last tax payment, which must be transferred before December 22, will be equal to 150,246 rubles.
Please note that no changes have been made to the tax return form regarding the timing of tax payment. The tax software was also not adjusted in a timely manner, and therefore the personal accounts of taxpayers who transferred only a third of the quarterly VAT on October 20 have an arrears on which penalties are automatically charged. In its explanations posted on the website, the Federal Tax Service of Russia did not touch upon this issue. But, apparently, when the program is updated, these penalties will be reversed. We can only hope that until the program is updated, the tax authorities will not have time to take any action to cover the “program” arrears.
Anticipating such difficulties, even after the adoption of Law N 172-FZ, some taxpayers chose to pay the entire amount of quarterly VAT on October 20, 2008. Tax department specialists in clarifications on the website noted that this is not a violation. Organizations and entrepreneurs have the right, on the first and (or) second tax payment deadline, to transfer an amount that is more than one third of the VAT accrued for the quarter. Simply because of this, the taxpayer will have an overpayment, which is subject to offset against VAT payment at the next payment deadlines.
Note. The Federal Tax Service of Russia has clarified that organizations and entrepreneurs have the right, on the first and (or) second tax payment deadlines, to transfer an amount that is more than one third of the VAT accrued for the quarter
True, the Federal Tax Service of Russia did not explain whether in this case it is necessary to submit applications to the inspectorate for offset of the overpayment. In paragraph 4 of Art. 78 of the Tax Code states that the offset of the amount of overpaid tax against upcoming payments for this or other taxes is carried out on the basis of a written application from the taxpayer by decision of the tax authority. That is, it turns out that those who paid the entire amount of VAT at once will not be amiss to submit an application for offset. To be on the safe side. So that the tax authorities, considering two-thirds of the quarterly VAT as an overpayment, do not send this amount, for example, to repay the discovered arrears for any other federal tax (according to paragraph 5 of Article 78 of the Tax Code of the Russian Federation, tax authorities can make such an offset independently).
But if, say, on the first payment deadline, a tax is transferred in an amount less than a third of the VAT amount for the past quarter (or is not transferred at all), the taxpayer will have an arrears. We can also speak of a violation of the law in the case when, after two payment deadlines, the budget receives less than two-thirds of the VAT amount for the quarter.
How to fill out a payment form
Payment orders for the transfer of VAT in three parts must be filled out in exactly the same way as a document for payment of the entire quarterly tax amount. Let us remind you: in this case, you should be guided by the rules for indicating information identifying the payment, approved by Order of the Ministry of Finance of Russia dated November 24, 2004 N 106n (hereinafter referred to as the Rules). So, in field 106 “Base of payment” you need to put “TP”. And in field 110 “Payment type” - “NS”. After all, despite the fact that VAT for the tax period is now transferred not at once, but in several amounts, we are still talking about current payments and the payment of the tax.
In fields 108 “Document number” and 109 “Document date”, when paying current payments according to the Rules, you must enter zero and the date of signing the declaration, respectively. This data in each of the three payments will be the same, because the basis for the payment will be the same quarterly declaration. And in field 107 “Tax period” you need to indicate “KV.03.2008”.
Speaking about the payment invoice, let us also recall the value of the budget classification code, which must be indicated in field 104. In relation to VAT on goods (work, services) sold in Russia, the following BCC is established - 182 1 03 01000 01 1000 110.
Who are not affected by the amendments?
Law No. 172-FZ amended only paragraph 1 of Art. 174 of the Tax Code. All other points remained unchanged. The edited paragraph establishes the general procedure for paying VAT. It applies unless other rules are specified in other paragraphs of Art. 174 of the Tax Code. Let's see what exceptions to the general rule there are. So, paragraph 4 of Art. 174 of the Tax Code establishes a special tax payment procedure for those companies and entrepreneurs who, not being VAT payers or having received an exemption under Art. 145 of the Tax Code, issued an invoice to their customers with an allocated tax. In this case, it is not possible to transfer VAT in installments. The tax must be paid in full no later than the 20th day of the month following the expired tax period.
The same paragraph specifies special rules for paying VAT for agents purchasing from “foreigners” (not registered for tax purposes in Russia) works or services, the place of sale of which is recognized as our country. Such agents must, as before, pay the withheld VAT simultaneously with the transfer of payment to the “foreigner”. Let us remind you that the bank does not have the right to accept an order from an agent to transfer money under an agreement with a “foreigner” if the agent has not submitted a payment slip to the bank for the transfer of VAT.
Is it possible for organizations and entrepreneurs who are VAT agents for other reasons to pay VAT not at once, but in three equal shares? That is, those persons who:
- rent state property (clause 3 of Article 161 of the Tax Code of the Russian Federation);
- buy from “foreigners” (not registered for tax purposes in Russia) goods, the place of sale of which is recognized as our country (Clause 1, Article 161 of the Tax Code of the Russian Federation);
- authorized to sell confiscated property, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state (clause 4 of Article 161 of the Tax Code of the Russian Federation);
- they sell goods to “foreigners” (who are not registered for tax purposes in Russia) under intermediary agreements providing for participation in settlements (clause 5 of Article 161 of the Tax Code of the Russian Federation).
There are no peculiarities in the transfer of VAT by agents in all these situations, Art. 174 of the Tax Code does not establish. It turns out that you need to be guided by clause 1 of Art. 174 of the Tax Code. After all, nothing is said here about the fact that the provisions of this paragraph apply only to taxpayers. This means that agents (except for the case of paying VAT withheld from the cost of work and services provided by a “foreigner”) must also pay tax at the end of the quarter in three equal payments.
Note. VAT agents purchasing from “foreigners” works or services, the place of sale of which is our country, must, as before, pay the withheld VAT simultaneously with the transfer of payment to the “foreigner”.
Note that financiers and tax department specialists agree with this. The Federal Tax Service of Russia issued a Letter dated October 29, 2008, No. ShS-6-3/782@, agreed upon with the Ministry of Finance of Russia, where it explained who can apply the new tax payment procedure and who is not affected by the innovations.
In this document, tax officials, in particular, emphasized that the new procedure for transferring VAT to the budget does not apply to the payment of tax on updated declarations submitted for tax periods preceding the third quarter of 2008.
In addition, the Federal Tax Service of Russia in the said Letter recalled that VAT when importing goods from the Republic of Belarus, as before, must be paid in the manner prescribed by the Russian-Belarusian Agreement on the procedure for paying indirect taxes dated September 15, 2004, that is, not on time later than the 20th day of the month following the registration of imported goods.
E.Vtorushina
It is important for importers to know that in some cases, when importing goods, value added tax may not be paid immediately, but in installments over a certain period of time. When and how this can be done, says a customs declaration specialist, director of the Yurtex-Nar company.
— Changing the deadline for payment of value added tax levied by the customs authorities is made in the form of a deferment or installment plan, which is provided in relation to goods that will be placed under the release procedure for domestic consumption (customs procedure when goods are located in the customs territory of the customs union without restrictions on their use).
Director of the company "Yurtex-Nar"
A deferment (installment plan) for the payment of import VAT may be provided in the following cases:
1. Installment plan according to Decree No. 16 dated June 13, 2001 “On the provision of installment payment of value added tax when importing technological equipment and spare parts for it into the territory of the Republic of Belarus.” Duration - 1 year.
2. Installment plan based on Presidential Decree No. 465 dated September 24, 2009 “On some issues of improving leasing activities in the Republic of Belarus.” Issued for a period of no more than 5 years, but not longer than the term of the leasing agreement.
3. Installment plan (deferment) in accordance with the law of January 10, 2014 No. 129-Z “On customs regulation in the Republic of Belarus.” The period of provision is 2 months.
Important! The only installment plan for the use of which interest is not charged and security for payment is not required is the installment plan provided for the import of technological equipment and spare parts under Decree No. 16. This installment plan is most in demand among importers.
Technological equipment and spare parts
Installment plans are provided when importing goods into the territory of Belarus in respect of which the following conditions are met:
- Goods are classified according to the unified Commodity Nomenclature of Foreign Economic Activity (TN FEA) in product positions 7309 00, 7311 00, 8402−8408, 8410−8431, 8433−8443, 8444 00, 8445−8448, 8449 00000 0, 8450− 8466, 8468, 8471−8475, 8477−8481, 8483, 8484, 8486, 8487, 8501, 8502, 8503 00, 8504−8508, 8514−8517, 8523, 8528−8531, 8535−8537, 8543, 8545, 8603, 8604 00000 0 , 8605 00000, 8608 00000, 9010−9013, 9015, 9016 00, 9022, 9023 00, 9024, 9026, 9027, 9030−9032
- An import customs duty rate of zero percent is applied.
Installment plans are available to organizations and individual entrepreneurs for one year.
Every month the declarant is obliged to pay 1/12 of the installment plan and fill out an adjusting declaration for goods at the customs office, taking into account the paid part of the VAT amount.
The installment plan is provided directly upon the release of goods in accordance with the customs procedure for release for domestic consumption. The installment plan is repaid every month without charging interest for its use.
If payment of part of the VAT is not made on time and the DT adjustment is not provided, the customs authority makes a decision to collect customs duties, as well as penalties for each calendar day of delay in the amount of 1/360 of the National Bank’s refinancing rate. For failure to submit the KDT (adjustment of the goods declaration) on time, administrative liability is established in accordance with Article 23.16 of the Code of the Republic of Belarus on Administrative Offenses in the form of a fine of up to 20 basic units.
Important! For using an installment plan when importing goods that are objects of international leasing, as well as a 2-month installment plan in accordance with Law No. 129-Z, interest must be paid, and payment security is provided in relation to them. Payment of customs duties can be ensured in the following ways:
- With money
- Bank guarantee
- Surety
- Pledge of property (Article 86 of the Customs Code of the Customs Union).
The payer has the right to choose any of these security methods, but the most popular is a bank guarantee.
Only those banks that are included in the relevant register of the State Customs Committee of Belarus have the right to issue a bank guarantee.
Subjects of international leasing agreements
The basis is Decree No. 465. In accordance with it, when importing goods that are the subject of international leasing agreements, upon application of the customs procedure for release for domestic consumption, at the request of the lessee, an installment payment of value added tax is provided for the duration of the leasing agreement, but not more than 5 years.
Installment plans are provided subject to payment of value added tax. For the provision of installment plans, interest is charged on the outstanding amount of the installment plan in the amount of 1/360 of the National Bank refinancing rate in effect on the day of payment of VAT - for each day of the period that has passed from the start date of the installment plan (for the first VAT installment) or from the date of payment of the previous installment (for second and subsequent installments). Repayment of the installment plan and payment of interest are made simultaneously during the term of the installment plan in quarterly equal installments.
Deferment (installment plan) according to Law No. 129-З
In accordance with this law, when goods are placed under the customs procedure of release for domestic consumption, the payer may be granted a deferment (installment plan) for paying VAT for a period of 2 months in the following cases:
- Causing damage to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances
- Delay to this person of funding from the republican budget or payment for the government order he has completed
- Import of perishable goods
- Carrying out deliveries within the framework of an international agreement
- Import by legal entities engaged in agricultural activities, or supply to these organizations of agricultural machinery according to the list determined by the government, planting or sowing material, plant protection products, goods for animal feeding (except for cats, dogs and ornamental birds)
- Import of goods, including raw materials, materials, technological equipment, components and spare parts for it, for their use in industrial processing. To provide the customs authority with a deferment or installment payment of taxes, industrial processing is understood as the use of goods in production to obtain new goods, the code of which, in accordance with the Commodity Nomenclature of Foreign Economic Activity, differs from the code of goods imported for their industrial processing at the level of any of the first four digits.
Interest on the use of this installment plan is accrued on the amount of tax for the payment of which a deferment or installment plan was granted, for the period from the day following the day of release of goods until the day the obligation to pay customs taxes ceases in the amount of 1/360 of the NBRB refinancing rate in force in the relevant periods of actual use of deferred or installment payment for each day of use. Interest amounts are paid simultaneously with payments made to repay the installment plan (deferment). Interest is calculated for each period.
Important! To receive deferments on imported international leasing objects and in accordance with Law No. 129-Z, the payer must submit an application to the customs authority where the goods will be declared. The application is submitted with documents confirming the existence of grounds for granting a deferment or installment payment of taxes.
The application shall indicate the following information:
- Payer information
- Description of goods
- Details of the foreign trade agreement
- Grounds for granting a deferment or installment plan
- The amount of tax in respect of which a deferment or installment plan is requested
- The period for which the deferment or installment plan is requested
- Schedule for phased payment of tax amounts, if installments are requested in respect of it
- Information about the absence of circumstances specified in paragraph 1 of Article 107 of this Law, in the presence of which a deferment or installment plan is not provided.
These include: failure to fulfill the obligation to pay customs duties and other payments, the collection of which is entrusted to the customs authorities; bankruptcy proceedings initiated; a criminal case initiated against an individual who is an individual entrepreneur or the manager and (or) chief accountant of a legal entity, the investigation of which is conducted by the customs authorities; in case of incomplete provision of relevant information and documents.
Along with the application, documents confirming the existence of grounds for granting a deferment are submitted to the customs authority.
The decision to grant a deferment or installment payment of taxes or to refuse to grant it is made within a period not exceeding 10 working days from the date of submission of the application.
This decision, along with other data, contains a schedule for phased tax payment.
Do not forget that if the terms of repayment of deferments (installments) are violated, penalties are paid, and the payer, including his manager, may be brought to administrative liability under Part 9 of Art. 13.6 of the Code of the Republic of Belarus on Administrative Offences. It is important to comply with the established deadlines and make the necessary payments on time, as well as complete the necessary documents at customs.
Importers need to know that changes in the deadlines for payment of customs duties (customs duties and value added tax collected by customs authorities) are made in the form of a deferment or installment plan for their payment.
Customs duties
Deferment and installment plans for the payment of customs duties are provided on the basis of:
- Customs Code of the Customs Union (Article 83);
- Agreement on the grounds, conditions and procedure for changing the deadlines for the payment of customs duties (ratified by the Law of the Republic of Belarus of January 10, 2011 “On the ratification of the Agreement on the grounds, conditions and procedure for changing the deadlines for the payment of customs duties” (download, 22.1 KB);
- Law of the Republic of Belarus of January 10, 2014 No. 129-Z “On customs regulation in the Republic of Belarus” (download, 290.3 KV).