About filling out the calculation of insurance premiums. What amounts to reflect when filling out the calculation of contributions: the position of the Federal Tax Service of Russia Paragraphs 1 and 2 of Article 420 of the Code

27.05.2021

of this Code, unless otherwise provided by this article, payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in this Code):

1) within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;

3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 Civil Code Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements, concluded with users.

2. The object of taxation of insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code).

3. The object of taxation of insurance premiums for the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is the implementation of entrepreneurial or other professional activities in the case provided for in paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation of insurance premiums is also recognized as income, received by the payer of insurance premiums and determined in accordance with paragraph 9 of Article 430 of this Code.

4. Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation of insurance premiums, with the exception of copyright order agreements, agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of Article 1225 of the Civil Code of the Russian Federation.

5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under employment contracts concluded with Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remuneration calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of the concluded contracts of a civil law nature, the subject of which is the performance of work, the provision of services.

6. Payments to volunteers (volunteers) as part of the execution of civil law contracts for reimbursement of expenses concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-ФЗ "On Charitable Activities and Volunteerism (Volunteering)" are not recognized as an object of taxation of insurance premiums volunteers (volunteers), with the exception of food expenses in an amount exceeding the daily allowances provided for in paragraph 3 of Article 217 of this Code.

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution these contracts in the form of payment for the costs of processing and issuing visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, FIFA Confederations Cup 2017 held in the Russian Federation.

8. Payments made up to December 31, 2020 inclusive to foreign citizens and stateless persons by UEFA (Union of European Football Associations), subsidiaries of UEFA, the Russian Football Union, local organizational structure, UEFA commercial partners, suppliers of goods (works, services) of UEFA and UEFA broadcasters, as defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amendments to certain legislative acts of the Russian Federation", on employment contracts for the performance of work related to the preparations for and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance works (provision of services) related to the preparations for and holding of the UEFA European Football Championship 2020 in the Russian Federation, as provided for by the said Federal Law.

1. Unless otherwise provided by this article, payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of this Code):

1) within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;

3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 Article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

2. The object of taxation of insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of this Code is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of this Code).

3. The object of taxation of insurance premiums for the payers specified in subparagraph 2 of paragraph 1 of this Code is the implementation of entrepreneurial or other professional activities in the case provided for in paragraph three of subparagraph 1 of paragraph 1 of this Code, the object of taxation of insurance premiums is also recognized as income received by the payer of insurance premiums and determined in accordance with paragraph 9 of this Code.

5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under labor contracts concluded with a Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remunerations calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil law contracts , the subject of which is the performance of work, the provision of services.

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, held in the Russian Federation .

8. Payments made up to December 31, 2020 inclusive to foreign citizens and stateless persons UEFA (Union of European Football Associations), affiliated organizations of UEFA, the Russian Football Union, local organizational structure, commercial partners of UEFA, suppliers of goods are not recognized as an object of taxation of insurance premiums (works, services) by UEFA and UEFA broadcasters as defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", on employment contracts for the performance of work related to the preparations for and holding the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance of work (provision of services) related to

Insurance premium rates for certain categories of payers for additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of coal industry organizations

1. With regard to payments and other remuneration accrued in favor of members of the flight crews of civil aviation aircraft recognized as an object of taxation of insurance premiums in accordance with paragraph 1 of Article 420 of the Tax Code of the Russian Federation, the rate of insurance premiums for additional social security of these employees in the amount of 14 percent is applied.

Federal Law No. 401-FZ dated November 30, 2016 was signed, which introduces large-scale changes to both Part I and Part II of the Russian Tax Code. Not spared innovations and Ch. 26.2 of the Tax Code of the Russian Federation: once again increased size limit income under USNO.

Signed Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two tax code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 401-FZ). The law introduces large-scale adjustments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not bypassed Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

In this material, only the changes that affected Ch. 26.2 of the Tax Code of the Russian Federation, we will talk about other innovations in No. 1, 2017.

Traditional pre-New Year changes to tax legislation were no exception in 2016: on November 30, 2016, Federal Law No. 401-FZ was published. The law introduces amendments concerning both the procedure for tax administration and the content of almost all chapters of part II of the Tax Code of the Russian Federation.

In 2016 Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the outgoing year.

Federal Law No. 401-FZ entered into force on the day of its official publication, but in respect of a number of provisions, other effective dates have been established.

The maximum amount of income under the simplified taxation system has been increased.

In the summer of 2016, Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance” was adopted (hereinafter - Federal Law No. 243-FZ), which should come into force on 01/01/2017. This law approved new criteria for the application of the USNO since 2017:

the maximum amount of income under the simplified taxation system will be equal to 120 million rubles. Corresponding changes are made to paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the USNO increases proportionally to 90 million rubles, amendments are made to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. The mechanism for indexing the maximum amount of income is suspended until 01/01/2020. At the same time, for 2020, the deflator coefficient necessary for the application of Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the maximum income under the simplified taxation system will be 120 million rubles, for the purposes of switching to the simplified taxation system - 90 million rubles;
fixed assets for the purpose of applying the simplified taxation system increased from 100 million rubles. one and a half times - up to 150 million rubles.

Note:

Taking into account indexation in 2016, the maximum income under the simplified taxation system is 79.74 million rubles, and for the purposes of switching to the simplified taxation system from 2017 - 59.805 million rubles.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system to 150 million rubles; to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles. Corresponding changes are made to paragraph 2 of Art. 346.12, paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation.

At the same time, it is said that these provisions come into force after one month from the date of the official publication of Federal Law No. 401-FZ and not earlier than the 1st day of the next tax period for the relevant tax. Since this law was published on 11/30/2016, and the new tax period under the simplified taxation system begins on 01/01/2017, it turns out that these rules come into force on 01/01/2017.

In the Information dated 09/01/2016 on the application of new income values for the purposes of switching to the simplified taxation system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of notification (45 million rubles), x deflator coefficient established for 2016 (1.329)).

If the income of the organization for nine months of the year in which the notification of the transition to the simplified taxation system is submitted does not exceed 90 million rubles, then such an organization will receive the right to switch to the simplified taxation system, but only from 01/01/2018.

Taking into account the considered changes, if the income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified taxation system from 01/01/2018.

Indicator	According to the rules in force in 2016	According to the standards setFederal Law No. 243-FZ	According to the norms established by Federal Law No. 401-FZ
The amount of income for nine months for the purposes of the transition to the simplified taxation system	45 million rubles (taking into account the deflator coefficient - 59.805 million rubles)	90 million rubles	RUB 112.5 million
The maximum amount of income for the purposes of applying the simplified taxation system	60 million rubles (taking into account the deflator coefficient - 79.74 million rubles)	120 million rubles	150 million rubles
Residual value of fixed assets for the purposes of applying the USNO	100 million rubles	150 million rubles

Expenses in accordance with the new edition of the Tax Code.

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for the payment of taxes and fees. These amendments correlate with the fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter No. 03-02-07/1/47290 of August 12, 2016).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself was entitled to fulfill this obligation. From 2017 this problem will be solved.

Paragraph 1 of Art. 45 of the Tax Code of the Russian Federation is supplemented by the following rule: payment of tax can be made for the taxpayer by another person. Any other person is not entitled to demand a refund from budget system RF tax paid for the taxpayer. To fulfill this obligation, most likely, changes will be made to or the procedure for filling it out: these adjustments should not entail a violation of the rights of taxpayers and persons paying taxes for them. The tax authorities must have all the necessary information to enable the use of technical means identify taxpayers for whom taxes are transferred, as well as clarify taxes erroneously transferred by third parties, including as part of unexplained receipts.

Corresponding changes have been made in paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation. Until 2017, the costs of paying taxes and fees were accounted for as expenses in the amount actually paid by the taxpayer. If there is a tax and fee debt, the costs of its repayment were taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt.

Starting from 2017, expenses for the payment of taxes, fees and insurance premiums are taken into account in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance premiums or when repaying debts to another person that arose as a result of payment by this person in accordance with this Code for the taxpayer of the amounts of taxes, fees and insurance premiums. If there is a debt in the payment of taxes, dues and insurance premiums, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt or the debt to another person arising as a result of payment by this person in accordance with with this Code for the taxpayer the amounts of taxes, fees and insurance premiums.

It turns out that since 2017, a “simplified” person can pay taxes and fees himself, or another person can do it for him. Accordingly, he will be able to take into account the taxes and fees paid in expenses on the date of actual payment, when he pays himself, and on the date of repayment of the debt to another person, when such a person pays taxes for the “simplifier”.

Combination of USNO with a special regime in the form of UTII and PSN.

Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with the taxation system in the form of UTII or PSN.

First, paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, which, among other things, states that organizations and individual entrepreneurs who have ceased to be UTII payers are entitled, on the basis of a notification, to switch to the USNO from the beginning of the month in which their obligation to pay UTII was terminated, supplemented by a provision on the deadline for filing of this notice. In this case, the taxpayer must notify the tax authority of the transition to the USNO no later than 30 calendar days from the date of termination of the obligation to pay UTII. This amendment comes into force on 01/01/2017.

Secondly, adjustments were made to paragraph 8 of Art. 346.18 of the Tax Code of the Russian Federation. According to the designated norm, taxpayers combining the simplified taxation system and a special regime in the form of UTII must keep separate records of income and expenses for different types activities. Now this rule has also been extended to the case when the USNO and PSN are combined, as well as the USNO, the taxation system in the form of UTII and PSN.

The procedure for distributing expenses remained unchanged if it is impossible to separate them when calculating the base for taxes calculated under different special tax regimes: these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes.

It has been clarified that income and expenses by type of activity in respect of which a special regime in the form of UTII or PSN is applied are not taken into account when calculating the base for tax paid when applying the simplified taxation system.

It should be noted that representatives of regulatory authorities previously adhered to the above rules, but these rules were not spelled out in Ch. 26.2 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated December 09, 2013 No. 03-11-12 / 53551, dated November 24, 2014 No. 03-11-12 / 59538, dated February 24, 2016 No. 03-11-12 / 9994).

Technical amendments Ch. 26.2 of the Tax Code of the Russian Federation.

Federal Law No. 401-FZ also introduced technical amendments to Chapter 26.2 of the Tax Code of the Russian Federation, which come into force on 01/01/2017.

In paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation states that the application of the USNO exempts organizations from the obligation to pay corporate income tax (with the exception of tax paid on income taxable at tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation), tax on the property of organizations (with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as theirs based on the named code). "Simplifiers" are also not recognized as VAT payers, with the exception of VAT payable upon importation of goods into the territory of the Russian Federation, as well as VAT payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ clarifies that not only other taxes are paid by "simplifiers" in the general manner, but also fees and insurance premiums.

Similar clarifications are made in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the relevant provisions are prescribed for individual entrepreneurs.

Another technical change has been made to para. 6 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance premiums paid to the Pension Fund and FFOMS in a fixed amount .

Since the administration of insurance premiums has been transferred to the tax authorities since 2017, insurance premiums will not be paid to the Pension Fund or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm, the words “PFR and FFOMS” are replaced by “insurance contributions for mandatory pension insurance and compulsory health insurance.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system from 2017 to 150 million rubles, respectively, for the transition to the simplified taxation system, income for nine months should not exceed 112.5 million rubles.

Since 2017, the payment of tax can be made for the taxpayer by another person. Consequently, the "simplifiers" will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of the debt to another person, when another person pays taxes for the "simplifier".

In addition, Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova "USNO - 2017: new criteria", No. 7, 2016.

1. The object of taxation of insurance premiums for the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code, unless otherwise provided by this article, are payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal " laws" on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code):

1) within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;

5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under labor contracts concluded with a Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remuneration calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil- of a legal nature, the subject of which is the performance of work, the provision of services.

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment for the costs of processing and issuing visas, invitations and similar documents, payment and travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup held in the Russian Federation.

Chapter 3.2. OPERATOR OF A NEW OFFSHORE HYDROCARBON FIELD (introduced by Federal Law No. 268-FZ of September 30, 2013)

Chapter 3.3. PECULIARITIES OF TAXATION IN THE IMPLEMENTATION OF REGIONAL INVESTMENT PROJECTS (introduced by Federal Law No. 267-FZ of September 30, 2013)

Chapter 3.4. CONTROLLED FOREIGN COMPANIES AND CONTROLLING PERSONS (introduced by Federal Law No. 376-FZ of November 24, 2014)

Chapter 4. REPRESENTATION IN RELATIONS REGULATED BY THE LEGISLATION ON TAXES AND FEES

Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATING AUTHORITIES, THEIR OFFICIALS dated December 28, 2010 N 404-FZ)

Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES AND THEIR OFFICIALS
Chapter 6. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES (as amended by Federal Laws No. 86-FZ of 30.06.2003, No. 404-FZ of 28.12.2010)

Section IV. GENERAL RULES FOR THE FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES AND INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)

Chapter 7. OBJECTS OF TAXATION
Chapter 8. Fulfillment of the obligation to pay taxes, fees, insurance premiums
Chapter 10
Chapter 11
Chapter 12

Section V. TAX DECLARATION AND TAX CONTROL

Chapter 13. TAX DECLARATION
Chapter 14. TAX CONTROL

Chapter 14.1. RELATED PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN THE ORGANIZATION
Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARISONING THE TERMS OF TRANSACTIONS BETWEEN RELATED PARTIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS NOT RELATED
Chapter 14.3. METHODS USED IN DETERMINATION FOR TAX PURPOSES OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH PARTIES ARE RELATED PERSONS
Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTICE OF CONTROLLED TRANSACTIONS
Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PARTIES
Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law No. 348-FZ of November 4, 2014)

Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
Chapter 14.8. PROCEDURE FOR TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY

Section VI. TAX VIOLATIONS AND LIABILITY FOR THEIR COMPLETION

Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSES
Chapter 16. TYPES OF TAX VIOLATIONS AND RESPONSIBILITY FOR THEIR COMPLETION
Chapter 17. COSTS ASSOCIATED WITH THE IMPLEMENTATION OF TAX CONTROL
Chapter 18

Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTION OR INACTION OF THEIR OFFICIALS

Chapter 19
Chapter 20. CONSIDERATION OF A COMPLAINT AND DECISION ON IT

SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (introduced by Federal Law of November 27, 2017 N 340-FZ)

Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL AGREEMENTS OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 340-FZ of November 27, 2017)

PART TWO

Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. TAX ON INCOME OF INDIVIDUALS
- Chapter 24. UNIFIED SOCIAL TAX (ARTICLES 234 - 245) Repealed from January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
- Chapter 25. TAX ON INCOME OF ORGANIZATIONS
- Chapter 25.1. FEES FOR THE USE OF ANIMAL WORLD OBJECTS AND FOR THE USE OF WATER BIOLOGICAL RESOURCES OBJECTS (introduced by Federal Law No. 148-FZ of November 11, 2003)
- Chapter 25.2. WATER TAX (introduced by Federal Law No. 83-FZ of July 28, 2004)
- Chapter 25.3. STATE DUTIES (introduced by Federal Law No. 127-FZ of November 2, 2004)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE PRODUCTION OF RAW HYDROCARBONS (introduced by Federal Law No. 199-FZ of July 19, 2018)
- Chapter 26. TAX ON EXTRACTION OF MINERAL RESOURCES
Section VIII.1. SPECIAL TAX REGIME (introduced by Federal Law No. 187-FZ of December 29, 2001)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
- Chapter 26.2. SIMPLIFIED TAXATION SYSTEM (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPUTED INCOME FOR CERTAIN TYPES OF ACTIVITIES (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.4. TAXATION SYSTEM FOR THE IMPLEMENTATION OF PRODUCT SHARED AGREEMENTS (introduced by Federal Law No. 65-FZ of June 6, 2003)
- Chapter 26.5. PATENT TAXATION SYSTEM (introduced by Federal Law No. 94-FZ of June 25, 2012)
Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law No. 148-FZ of November 27, 2001)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Repealed. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX
- Chapter 29. TAX ON GAMBLING BUSINESS
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS
Section X. LOCAL TAXES AND FEES (as amended by Federal Law No. 382-FZ of November 29, 2014)
- Chapter 31. LAND TAX
- Chapter 32. TAX ON PROPERTY OF INDIVIDUALS
- Chapter 33
Section XI. INSURANCE PREMIUM IN THE RUSSIAN FEDERATION (introduced by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 34. INSURANCE PREMIUM

Article 420 of the Tax Code of the Russian Federation. The object of taxation of insurance premiums

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(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. The object of taxation of insurance premiums for payers specified in second paragraph and third subparagraph 1 of paragraph 1 of article 419 of this Code, unless otherwise provided by this article, payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance are recognized (with the exception of remuneration paid to persons specified in this Code):

1) within the framework of labor relations and under civil law contracts, the subject of which are performance of work, provision of services ;

3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of article 1225 of the Civil Code of the Russian Federation, publishing house license agreements, licensing agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

2. The object of taxation of insurance premiums for payers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 419 of this Code, payments and other remuneration are recognized under labor agreements (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code).

3. The object of taxation of insurance premiums for payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code, the implementation of entrepreneurial or other professional activities is recognized in the case provided for paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation of insurance premiums is also recognized as income received by the payer of insurance premiums and determined in accordance with paragraph 9 of article 430 of this Code.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

4. Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation of insurance premiums, with the exception of contracts for author's order, contracts for the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of article 1225 Civil Code of the Russian Federation.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

5. Not recognized as an object of taxation of insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, payments and other remuneration in favor of individuals who are foreign citizens or stateless persons, under labor contracts concluded with a Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remuneration, calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil law contracts, the subject of which is the performance of work, the provision of services.

6. Payments to volunteers (volunteers) as part of the execution of civil law contracts for reimbursement of expenses concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-ФЗ "On Charitable Activities and Volunteerism (Volunteering)" are not recognized as an object of taxation of insurance premiums volunteers (volunteers), with the exception of food expenses in excess of the daily allowance provided for paragraph 3 of article 217 of this Code.

(as amended by Federal Law No. 98-FZ of April 23, 2018)

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment of expenses for registration and issuance of visas, documents and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup held in the Russian Federation .

(as amended by Federal Laws of 10/30/2017 N 303-FZ, of 05/01/2019 N 101-FZ)

8. Payments made up to December 31, 2020 inclusive to foreign citizens and stateless persons UEFA (Union of European Football Associations), affiliated organizations of UEFA, the Russian Football Union, local organizational structure, commercial partners of UEFA, suppliers of goods are not recognized as an object of taxation of insurance premiums (works, services) by UEFA and UEFA broadcasters as defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", under employment contracts for the performance of work related to the preparations for and holding the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance of work (provision of services) related x with the activities for the preparation and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law.