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The maximum interest on the loan established by law. Accounting for interest on debt obligations. What are the maximum penalties a bank and MFI can charge for delay

A group of deputies submitted a bill to the State Duma, if adopted, the amount of interest on several types of consumer loans will be limited.

In particular, for consumer loans for the purchase of cars with collateral vehicle the amount of interest is made dependent on the mileage: from 0 to 1 thousand km - 18% of the principal amount of the debt, over 1 thousand km - 27%. This refers to annual interest.

For loans with a lending limit (according to the amount of the limit on the date of conclusion of the agreement), the maximum amount of annual interest will be determined based on the size of such a limit. For example: with a minimum limit (up to 30 thousand rubles), the annual fee for a loan cannot be higher than 33% of the principal amount of the debt, and with a maximum limit (over 300 thousand rubles) - 23%.

Does the credit institution have the right to increase the amount of interest under the agreement? Find out from the material "Interest rate on a loan" in "Home Legal Encyclopedia" Internet version of the GARANT system. Get full access for 3 days for free!

Limits on interest amounts are also defined for targeted consumer loans, including those provided by transferring borrowed funds to a trade and service enterprise as payment for goods (services) in the presence of an appropriate agreement (the so-called POS loans), as well as for non-targeted consumer loans.

The changes may also affect consumer microloans. For example, for microloans secured in the form of collateral, the draft law sets a limit on the amount of interest at 57% per annum of the principal amount of the debt. And if consumer microloans were provided without collateral, interest depends on the term for providing funds and the amount of the loan. In particular, if a microloan was granted for a period of up to a month and its amount was up to 30 thousand rubles, the annual interest cannot exceed 400% of the principal amount of the debt. If a citizen took a microloan for a period of more than a year in the amount of more than 100 thousand rubles, then the maximum percentage will be 43.4%.

The authors of the initiative consider the introduction of these changes to be a measure that restores the rights of borrowers as obviously more weak side loan and lending relationship. Referring to the position of the Supreme Court of the Russian Federation, they explain that the terms of the contract cannot be clearly burdensome for the borrower (). Parliamentarians note that at present the maximum amounts of interest under a loan (credit) agreement established by the Bank of Russia do not correspond to the principle of good faith actions of the parties to public relations, as they reach 818.2%.

Recall that the total cost of a consumer loan cannot exceed the calculated by the Bank of Russia, applied in the corresponding quarter, by more than one third (part 11, article 6 of the Federal Law of December 21, 2013 No. 353-FZ ").

According to deputies, the existing restrictions are clearly insufficient and do not exclude the arbitrariness of credit and microfinance organizations in setting interest rates, which has serious negative consequences for many borrowers.

On January 1, 2015, the changes introduced to Art. 269 ​​of the Tax Code of the Russian Federation, dedicated to the accounting of expenses on debt obligations, Federal Law of December 28, 2013 No. 420-FZ. And in March of this year, the Federal Law of March 8, 2015 No. 32-FZ appeared, which corrected the rules that had just begun to work. In order not to get confused in all the innovations, we will put everything on the shelves.

Changes for the Majority: Accounting Simplified

Federal Laws No. 420-FZ dated December 28, 2013 (hereinafter referred to as Law No. 420-FZ) and No. 32-FZ dated March 8, 2015 (hereinafter referred to as Law No. 32-FZ) radically changed the procedure for accounting for interest on debt obligations. Legislators have almost completely rewritten Art. 269 ​​of the Tax Code of the Russian Federation. The only thing that seems to have remained unchanged is the definition of a debt obligation. As before, it refers to loans, commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the method of their registration (clause 1, article 269 of the Tax Code of the Russian Federation).

But income or expenses on debt obligations of any kind are recognized as interest calculated on the basis of the actual rate provided for by the relevant agreement. Such changes in Art. 269 ​​of the Tax Code of the Russian Federation was introduced by Law No. 420-FZ. Recall that earlier expenses in the form of interest were normalized. Now this rule is saved only for controlled transactions.

According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, when applying the accrual method, expenses are recognized as such in the reporting or tax period to which they relate, regardless of the time of actual payment of funds or another form of payment, and are determined taking into account the provisions of Art. 318-320 of the Tax Code of the Russian Federation. In paragraph 8 of Art. 272 of the Tax Code of the Russian Federation stipulates that under loan agreements or other similar agreements, the validity of which falls on more than one reporting or tax period, the expense is recognized as incurred and is included in the expenses at the end of each month of the corresponding reporting or tax period, regardless of the date (terms) such payments as stipulated in the contract.

Thus, since January 1 last year, the problem with the moment of recognition of interest for profit tax purposes has been resolved. Let us recall that earlier the arbitrators came to the conclusion that tax accounting of interest can be kept only from the moment when, under the terms of the agreement, the period of their actual repayment begins (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 24, 2009 No. 11200/09). However, the financiers had a different view of the problem. They believed that interest should be taken into account evenly at the time of their accrual, and not when they are actually paid under the terms of the contract (see, for example, letters of the Ministry of Finance of Russia dated April 29, 2013 No. 03-03-10 / 15072, dated September 25, 2012 No. 03-03-06/1/500, dated 17.09.2012 No. 03-03-06/2/108, dated 26.08.2011 No. 03-03-06/1/523, dated 23.12.2010 No. 03-03- 06/1/802, dated 12/20/2010 No. 03-03-06/1/791).

Max percentage on a loan - this is the amount of interest that is prescribed in the agreement, above the limit of which the bank does not have the right to demand from the client.

Today, banking organizations are not happy with profitable offers regarding credit offers. Most people have a question, what is the maximum limit for interest rates on loans now? And is there a border?

In particular, the above questions are relevant when a micro-loan is taken from an MFI. Then customers have to find it difficult to navigate in the conditions provided. A lot of creditors voice the interest rate in the proposed conditions for one day, and not for a year.

Sometimes during a period of certain difficulties, when there is no possibility of paying the loan on time and the debt begins to grow in combination with penalties and fines. The question of the maximum percentage becomes very relevant. And customers don't stop hoping that there is an interest rate limit.

According to current legislation- the maximum interest on the loan has a limit on retail lending.

Since the beginning of 2015, every quarter, the Central Bank, with the support of the Russian government, has been conducting a study against the backdrop of the largest and most influential banks in the country by comparing through a certain program of maximum interest.

Absolutely all the necessary information regarding interest rates is contained in Federal Law "On consumer credit (loan)" dated December 21, 2013 N 353-FZ. But one should understand the situation, since the Central Bank limits not interest, but the actual full cost of the loan, which includes all overpayments.

The establishment of the maximum value takes place on a comparative process of more than one hundred financial institutions of the country. The numbers are updated once every three months. All the information received can be seen on the official website of the Central Bank in the topic - consumer lending.

2018 restrictions

The following restrictions apply for 2018:

  • Regarding car loans, the highest lending point is 18.6% per annum for a new car and 26.2% for used vehicles.
  • When implementing a targeted loan, a loan agreement concluded for a year will be subject to a rate of 37.3%. If the issuance period is exceeded for more than one year, the percentage will be 25.9.
  • Lending for consumer needs, in the amount of up to thirty thousand rubles, is provided at a maximum rate of 36.4. For amounts over one hundred thousand, the maximum interest rate on a loan under the law in the amount of 29.9 percent per year must be indicated in the agreement.
  • With limited lending with the possibility of providing a card with the required amount, the interest for the use of borrowed funds should not exceed more than 32.4% per year.
  • The rule applies to microloans, where the maximum interest on the loan will be 820% for one year. The legislation provides a tabular application that regulates a separate microloan.

In everyday life, the use of the maximum percentage is extremely rare. Because many banking institutions attract a client base for all kinds of promotional offers with reduced rates.

There are also additional tricks, but only in the following cases:

  • there is a delay, but the amount of penalties does not have the right to exceed the amount of the principal debt;
  • missed monthly payments for a period of three years, there is no way to contact the debtor, in which case the limitation period expires;
  • the ability to declare yourself bankrupt if the amount of debt exceeds 500 thousand rubles.

Features of the interest rate algorithm

An important part of the loan agreement with the bank contains information about the interest rate. It is based on its size that the client decides to take a loan. The procedure for processing credit obligations is necessarily regulated by many legislative acts.

All rates depend on a number of reasons, this may be the possibility of changing the terms of the contract, the inclusion of various commission costs in the loan amount, and so on.

Let's try to understand in detail the restrictions regarding the formation of interest rates. There are two types of rates - fixed and variable. If everything is clear with the first, then the variable indicates that its size is subject to change, which is prescribed in the terms of the contract.

Unilaterally, banking organizations do not have the right to change the terms of the current loan agreement. In the situation with consumer lending, banks are allowed to change the interest rate only downward.

Some financial institutions ask, in parallel with the registration of obligations, to purchase life insurance against accidents or to arrange insurance for real estate, which is a collateral for further lending.

Also, the contract may prescribe a condition under which a change in the rate upwards is possible if the thirty-day return obligation is not met.

In other words, penalties apply when the debtor fails to make a monthly payment within the period specified in the contract. But the size maximum bid on the issued installment plan, in case of refusal of insurance, it is also prescribed in the contract between the client and the bank. The maximum rate will not exceed the statutory limit.

The registration process provides for the choice of percentages. The client is obliged to decide which method of repayment to choose. Floating or fixed rate? Often clients are confused and the choice is hard for them.

As a result, the majority chooses exactly the fixed method of repaying the loan, because it is set at the initial stage and does not change throughout the entire repayment period. This option is very popular among borrowers.

floating interest includes two parts, one of which is the base and the other is the replacement index. He is responsible for adjusting the interest rate. Therefore, most people refuse this option of paying interest.

After all, the growth of the index may adversely affect the total amount of debt. Basically, all lenders set a maximum interest limit and adhere to the law. Therefore, choosing a floating option, the client will never pay more than the maximum percentage set in the contract.

After the entry into force of the new legislation, credit products began to disappear from the financial market, with inflated and extortionate interest rates. Most major banks have reduced rates for regular customers.

And new potential customers can already count on more favorable conditions for them, but with more stringent requirements. It will not be possible to get a loan without a document confirming your solvency. And old clients are invited to defend their interests, referring to the Law "On Consumer Loan".

The activities of MFIs are regulated by the Law FZ 151, which establishes the amount, procedure and conditions for granting loans. A microfinance organization has the status of a legal entity, accordingly, must be entered in the state register, and can carry out microfinance activities in the form of a microcredit or microfinance company.

Based on this Federal Law on MFOs, the Bank of Russia enters information about a legal entity into the state register of microfinance organizations, refuses to enter information or excludes it from the register. The information is public and public. So, if you are interested in a specific company, you can find information about it on the official website of the Central Bank of Russia.

In general, microfinance organizations have the right to provide loans in the amount of no more than 1 million rubles. with a maximum repayment period of not more than 1 year. Interest is most often calculated at the daily rate, which averages 2 - 2.5% / day. In annual terms, this is 730 - 912.5%.

Interest rates on short-term microloans are always high. However, many clients choose such financial products because of the simplicity and speed of processing a transaction and receiving funds. MFIs, unlike banks, do not require packages of documents, all kinds of certificates of income and from the place of work - most often a passport is enough.

At the same time, it is also important that the borrower can take a small amount, ranging from 1,000 to 3,000 rubles, depending on the conditions in a particular company. Banks do not provide such small loans. The maximum term for microcredit is 1 year, but most organizations are usually limited to 1 month (30 days).

It makes sense to apply for a microloan when you really need money very urgently for a short period of time - and you are sure that you will be able to repay it on the due date. Otherwise, high interest, penalties and late fees can lead to endless debts, where you pay renewal fees or you are charged penalties, and the amount of the main debt will not decrease.

Regulation of MFI activities

Consider the main conditions for providing microloans in accordance with the Federal Law on MFIs:

  1. Companies provide loans in Russian currency on the basis of a microloan agreement.
  2. A microfinance organization specifies the terms of the loan in the rules for granting a microloan, which are approved by the company's management body.
  3. The rules for granting a loan are in the public domain for review. It should contain the following information: the procedure for submitting and considering an application, the procedure for concluding an agreement and providing a payment schedule, additional conditions that are established by the organization and are not the terms of a loan agreement.
  4. The agreement may provide for the issuance of a targeted microloan, which implies control over the use of funds and imposing on the borrower the obligation to ensure such control.
  5. The rules cannot establish the rights and obligations of the parties under the microloan agreement. If there are conditions in the provision rules that contradict the agreement, the conditions of the agreement concluded with the borrower are applied.

Always carefully study the documentation posted in the public domain, carefully read the general and individual conditions, and if something is not clear to you, ask questions to the manager / consultant of the company.

In addition, according to some amendments to another law on MFIs, for the illegal use of the phrase microfinance organization, a fine for legal entities can be 100,000 - 300,000 rubles, for failure to provide the rules for review - 50,000 - 100,000 rubles.

Responsibilities of a microfinance company

According to Federal Law 151 on MFIs, a company has the following obligations to a potential borrower:

  • place the rules for granting microloans in a place accessible for viewing, as well as on the Internet;
  • disclose information about persons influencing the decision-making by the management bodies of the microfinance company;
  • inform the potential client about whether the organization is included in the state register, and, upon his request, present a copy of the relevant document (usually this is an IFI certificate);
  • give complete and reliable information about the conditions for granting a loan to the person who submitted the application, including the rights and obligations associated with obtaining a microloan;
  • when submitting an application before signing the contract and receiving a loan, inform about the conditions, possible changes at the initiative of the parties, payments related to obtaining, servicing, repaying a loan and breaching obligations;
  • guarantee secrecy about the operations that MFI borrowers carry out;
  • comply with economic standards in accordance with the law on MFIs 2017 and the regulations of the Bank of Russia;
  • perform other duties in accordance with the legislation, legal norms and acts of the Central Bank of the Russian Federation, constituent documents and the terms of concluded agreements.

Before signing the contract at the application stage, we recommend that you study the rules, additional agreements loan, payment schedule - and ask questions if there are nuances that you do not understand. Remember, employees of a microfinance organization are required to provide complete and reliable information before concluding a transaction.

Features of the calculation of interest in case of delay

In 2016, the law was revised, how many MFIs can charge maximum interest on the amount of an outstanding microloan. The interest limit has changed from four times the principal amount to three times.

So, on January 1, 2017, the law on MFIs came into force, according to which microfinance organizations have the right to charge interest up to three times the amount of the principal debt. In this case, the company can charge a commission only on the outstanding part of the loan.

So, how is the calculation of debt in case of delay in payment:

  1. Accrued interest should not exceed twice the amount of outstanding debt. From the moment the debt on interest is doubled from the principal amount of the debt, the organization has no right to continue accruing interest. But from the moment of partial repayment of the principal debt or payment of interest, the accrual of commission can be resumed.
  2. In the event of a delay in payment, the organization also has the right to apply penalties with the accrual of additional fees for the borrower's failure to fulfill its obligations.

To understand the calculations, let's take a debt (a microloan or part of a microloan) of 10,000 rubles. - this is the amount of the principal debt, interest on it cannot be more than 20,000 rubles. (twice the amount of debt on interest). As a result, the total debt is 30,000 rubles. (three times the amount of the principal debt).

The information specified in paragraphs 1 and 2 must be indicated on the first page of the loan agreement with a repayment period of not more than 1 year - before the table indicating the individual conditions for granting a microloan.

Due to the above circumstances, many microfinance companies sell or write off debts overdue by more than 90 days to collectors and agencies. This happens because it is unprofitable to continue accruing interest, since organizations pay taxes based on accrued interest, and not on actual profits - due to debts with such a delay period, profits are significantly reduced.

The best offers of microloans

Chapter 25 of the Tax Code of the Russian Federation defines debt obligations - these are loans, commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the method of their registration.

In accordance with Article 269 of the Tax Code of the Russian Federation, interest calculated on the basis of the actual rate is recognized as income (expense) on debt obligations of any kind.

Interest is calculated using the following formula:

% = Loan amount x Loan rate x (Number of days of use / 365 (366) days)

Example, the organization issued a loan on February 15, 2017 in the amount of 5,500.5 thousand rubles. for a period of 1 year. Interest rate - 11%. According to the terms of the agreement, the loan amount and accrued interest are paid at the end of the term of the agreement.

In the 1st quarter of 2017, the organization will reflect in non-operating income the amount of 72,938.13 rubles, including:

as of February 28, 2017 - RUB 21,549.90 (5,500,500 rubles x 11% / 365 days x 13 days);

as of March 31, 2017 - RUB 51,388.23 (5,500,500 rubles x 11% / 365 days x 31 days).

Interest received under loan agreements, credit, other debt obligations are recognized as non-operating income (expenses) by taxpayers (paragraph 6 of article 250, subparagraph 2 of paragraph 1 of article 265 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation).

When allocating interest on debt obligations, it is necessary to be guided by the provisions of Article 252 of the Tax Code of the Russian Federation, according to which all expenses of the organization must be related to its activities and directed to generating income.

This issue is often considered by the tax authorities during audits. And since the official position of the Ministry of Finance of the Russian Federation is also rather ambiguous, this creates precedents for tax disputes.

Existing arbitrage practice on this subject is wide and varied.

For example, a controversial point is the recognition of interest on a loan aimed at paying dividends.

If the company takes into account these percentages in expenses when calculating income tax, then it will be possible to be guided by the position set forth in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 23, 2013 N 3690/13 in case N A40-41244 / 12-99-222. At the same time, the main argument of the taxpayer will be that the payment of dividends is an activity aimed at generating income. When reading the provisions contained in Articles 265 and 269 of the Tax Code of the Russian Federation verbatim, there are no restrictions on accounting for interest on debt obligations related to the payment of dividends in expenses.

However, there is an opposite opinion - interest on a loan (loan) aimed at paying dividends cannot be taken into account in expenses. In this case, the financial department stated its position in letters:

  • Letter of the Ministry of Finance of Russia dated 06.05.2013 N 03-03-06/1/15774,
  • Letter of the Ministry of Finance of Russia dated March 18, 2013 N 03-03-06 / 1/8152.

There is also a Resolution of the Federal Antimonopoly Service of the Volga District dated March 14, 2012 in case No. A57-8020 / 2011 supporting this position (Determination of the Supreme Arbitration Court of the Russian Federation of October 11, 2012 No. VAC-7971 / 12 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation), it says , that raising borrowed funds for the payment of dividends in the presence of profit is inappropriate. The cost of paying interest on loans in this case does not meet the criterion of economic feasibility.

Thus, the taxpayer's position on the inclusion of interest on a loan intended to pay dividends will have to be defended in court.

Consider the features of accounting for interest in order to calculate income tax.

When accounting for interest on debt obligations for calculating income tax, it is necessary to be guided by Article 269 of the Tax Code of the Russian Federation.

Since January 01, 2015, the legislator, paragraph 17 of Art. 3, part 2, art. 6 of the Federal Law of December 28, 2013 N 420-FZ significantly changed the above article in terms of recognizing interest in expenses.

Under the new rules, interest on debt obligations is recognized based on the actual rate.

That is, for the majority of companies, the “headache” that requires constant monitoring of the rate setting of interest in order to calculate income tax has disappeared.

But, from any rule, there are exceptions.

And in this case, these are credits (loans), which can be recognized as controlled transactions.

If the transaction between the borrower and the lender satisfies the concept of "controlled", then the expenses will be recognized as interest calculated on the basis of the actual rate, but taking into account the provisions of Sec. V.1 of the Tax Code of the Russian Federation.

The concept of controlled transactions in our legislation appeared relatively recently. This is a special norm of the legislator aimed at controlling transfer prices, that is, at the procedure for determining the cost of goods and services between interdependent parties.

The main purpose of this control is to prevent the withdrawal of funds from taxation in the Russian Federation, to exclude possible price manipulations between related parties of the same group of companies.

Let's remember what refers to controlled transactions. The definition of controlled transactions is contained in Art. 105.14 of the Tax Code of the Russian Federation.

The list of controlled transactions is quite extensive, so here are just some of the conditions under which a transaction can be recognized as controlled.

The transaction is recognized as controlled

Paragraph of the Tax Code of the Russian Federation

transactions with a Russian related party, if the amount of income for the year on these transactions exceeds RUB 1 billion.

pp. 1 p. 2 art. 105.14 of the Tax Code of the Russian Federation

transactions with a related party on the simplified tax system, for which the annual amount of income exceeds 60 million rubles.

pp. 4 p. 2, p. 3 Art. 105.14 of the Tax Code of the Russian Federation

transactions with an interdependent person - a payer of unified agricultural tax or UTII, if the annual amount of income on them is more than 100 million rubles.

pp. 3 p. 2, p. 3 Art. 105.14 of the Tax Code of the Russian Federation

transactions with offshore companies for which the annual amount of income is more than 60 million rubles.

pp. 3 p. 1, p. 7 Art. 105.14 of the Tax Code of the Russian Federation)

for the provision of guarantees (guarantees) if all parties to such a transaction are Russian organizations that are not banks

Pp. 6 paragraph 4 of article 105.14 of the Tax Code of the Russian Federation

for the provision of interest-free loans between related parties, the place of registration or residence of all parties and beneficiaries of which is the Russian Federation

Pp. 7 paragraph 4 of article 105.14 of the Tax Code of the Russian Federation

Thus, if a transaction with loans falls into the category of controlled ones, then the taxpayer needs to check whether the rate applied on the debt obligation corresponds to the market rate. Verification is carried out using the methods enshrined in Art. 105.7 of the Tax Code of the Russian Federation.

That is, he compares the rate provided for by his contract (actual) with the values ​​​​established in paragraphs 1.2, 1.3 of Art. 269 ​​of the Tax Code of the Russian Federation. The amount of such values ​​depends on the currency in which the debt obligation is issued.

If the actual rate is within the interval provided for by the Tax Code of the Russian Federation, the taxpayer has the right to include in the expenses the entire amount of interest calculated at this rate. Otherwise, he must use the normalization method in accordance with Sec. V.1 of the Tax Code of the Russian Federation (Clause 1.1 of Article 269 of the Tax Code of the Russian Federation).

Thus, starting from 2015, expenses on debt obligations are taken into account:

  • for “ordinary” transactions are taken into account based on the actual rate,
  • for transactions recognized as controlled, given that the interest rate is within the limits of the interval (above the minimum and below the maximum limits), - based on the actual rate, if it is less than the maximum value of the range of limit values,
  • on controlled transactions, if the rate is outside the established range - based on the actual rate, but not higher than its market size.

In addition, the provisions of Article 269 of the Tax Code of the Russian Federation establish specific features when accounting for interest on debt obligations recognized as controlled debt.

Let's consider this situation in more detail.

On January 1, 2017, new provisions of the Tax Code of the Russian Federation came into force (Federal Law No. 25-FZ of February 15, 2016 (hereinafter referred to as the Law).

Let us analyze the main amendments made by the legislator and what effect they will have if an organization has a controlled debt.

First of all, the range of transactions falling under these rules has expanded. Starting this year, controlled debt to individuals and not just to a foreign organization. Also, if a foreign creditor does not participate in the capital of the borrowing organization, but is an interdependent person of a foreign entity directly or indirectly participating in the capital of the borrower, then the debt will be recognized as controlled. In fact, the legislator has defined an approach according to which debt to a foreign “sister” company is considered to be controlled.

Secondly, the discrepancy is excluded when determining the threshold for direct or indirect ownership of the authorized capital for interdependent persons established in Article 105.1 of the Tax Code of the Russian Federation and Art. 269 ​​of the Tax Code of the Russian Federation (from 20% to 25% - this figure is determined by Article 105.1 of the Tax Code of the Russian Federation).

Very often in practice the question arises of how to determine the share of participation of a foreign company in a Russian one, but if everything is more or less clear with direct participation, then companies have difficulties with indirect participation.

Let's take a concrete example.

Foreign company "A" issued a loan Russian company"Rose". At the same time, the founders of the company - the borrower "Roza" are LLC "Gladiolus" - a share in the authorized capital of 25%, LLC "Pion" - a share in the authorized capital of 75%.

In turn, foreign company A owns a 60% stake in Gladiolus Management Company and a 20% stake in Pion LLC Management Company.

Calculation: the share of indirect participation of Foreign company "A" in the borrowing company will be 30 percent. (60% x 25% + 20% x 75%)

Conclusion: the debt of the borrowing company Rosa to the foreign company will be recognized as controlled.

Thirdly, now, controlled debt is determined by the totality of loans. Previously, the order was different. The Financial Department (letter dated January 27, 2015 N 03-03-06/1/2538) adhered to the position and explained that the capitalization ratio is determined separately. Finally, the legislator settled this moment and resolved litigation on it. True, even earlier, some courts believed that when determining the capitalization ratio, the amount of outstanding controlled debt for all debt obligations to the same foreign organization in the aggregate should be taken into account (Resolution of the Federal Antimonopoly Service Central District No. А09-3038/2011 dated 25.10.2012 (By the decision of the Supreme Arbitration Court of the Russian Federation dated 02.20.2013 No. VAC-17204/12, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation, the Arbitration Court of the East Siberian District was denied in Resolution No. Ф02-711 dated 19.03.2015 /2015 in case N А33-23100/2013)

So, this norm "simplified" the life of taxpayers.

But there is, and not a very "joyful moment" for taxpayers. So, now (the norm is established by clause 13 of article 269 of the Tax Code of the Russian Federation), the court may recognize as controlled the outstanding debt of the taxpayer - Russian organization for debt obligations not specified in paragraph 2 of this article, if it is established that the ultimate purpose of payments on such debt obligations are payments to organizations named in paragraphs. 1 and 2, paragraph 2 of Art. 269 ​​of the Tax Code of the Russian Federation. That is, even if the loan is issued by an independent person, but due to the totality of circumstances it can be established that the ultimate recipient of interest income is a company related to the debtor, the debt will be recognized as controlled.

Also, from 01.01.2017, in accordance with clause 7, outstanding debt under a debt obligation will not be recognized as controlled debt for a Russian organization if the calculation and withholding of the amount of tax on interest income by a foreign organization paid on such a debt obligation are not performed by a tax agent in accordance with pp. 8 p. 2 art. 310 of the Tax Code of the Russian Federation.

Fifth, a direct ban on recalculating interest on controlled debt has been established. Now, in the event of a change in the capitalization ratio in the next reporting period or at the end of the tax period compared to previous reporting periods, the recalculation size limit no expenses are made. (Clause 4, Article 269 of the Tax Code of the Russian Federation). A similar approach was followed by the financial department and the Supreme Arbitration Court of the Russian Federation.

With regard to the calculation of marginal interest on controlled debt, there have been no fundamental changes. Federal Law No. 25-FZ introduced only some clarifications to tax regulations (in particular, the numbering of paragraphs of Article 269 of the Tax Code of the Russian Federation was changed: in 2016 these are paragraphs 2 - 4, in 2017 - paragraphs 3 - 6).

They will continue to be applied in cases where the amount of controlled debt of the taxpayer is more than 3 times (for banks and organizations engaged in leasing activities - more than 12.5 times) on the last day of the reporting (tax) period exceeds equity.