St. 154 of the Tax Code of the Russian Federation with comments. P. 1, Art. 154 Tax Code of the Russian Federation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

St. 154 of the Tax Code of the Russian Federation determines the procedure for establishing the tax base in the process of providing services, selling goods or performing work. In the norm, special attention is paid to different ways of its formation, which the payer must choose in accordance with the terms of the sale. Consider further the features of Art. 154 of the Tax Code of the Russian Federation with comments.

General information

In paragraph 1 of Art. 154 of the Tax Code of the Russian Federation provides that the tax base in the process of selling products, works or services, unless otherwise allowed by this article, is determined in the form of their value. It is calculated based on the prices established in accordance with Art. 105.3. This takes into account excises (for the relevant category of products) and does not include tax.

Getting paid

When transferring amounts to the payer (including advance payments) on account of future deliveries (performance of work, provision of services), the base, in accordance with the provisions of paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, is calculated on the basis of this payment, taking into account the tax. There are exceptions to this rule. Payment is not taken into account, including partial payment received by the subject for upcoming deliveriesitems:

1. Not taxable.
2. The duration of the production cycle of which is more than six months and when determining the base in the course of shipment/transfer of objects according to the provisions of paragraph 13 of Article 167 of the Code.
3. Taxable at a rate of 0% under art. 164 p. 1.

The base in the process of shipment on account of the received payment (advance), included earlier in the calculation, is determined by the subject according to the rules established in par. 1 point of the first norm under consideration.

P. 2 tbsp. 154 Tax Code of the Russian Federation

In the process of sale on barter (exchange) transactions, free of charge, when transferring property rights to the pledgee for non-fulfillment of an obligation, which is secured by a pledge, as well as products when paying in kind, the base is determined as the cost of objects. It is calculated at prices established according to the rules similar to those provided for in Article 105.3 without including tax and taking into account excises (for the relevant category of products). In the case of implementation with the use of subsidies provided from budgetary funds, or benefits due to individual consumers, the base is determined in the form of the cost of goods sold (services provided, work performed). It is calculated at actual prices. The amounts of subsidies that are provided from the budgets in connection with the use by the subject of the regulated state cost, or benefits due to certain categories of consumers, are not taken into account when determining the base.

Incentive payments

Providing seller premiumto the buyer for the fulfillment by the latter of certain conditions of the supply agreement, does not reduce the cost of shipped products (services provided, work performed) by the corresponding amount. This rule is fixed in clause 2.1 of Art. 154 of the Tax Code of the Russian Federation. Incentive payments may be provided, among other things, for the purchase of a certain volume of products (works/services). An exception to the rule is when the reduction in value by the amount of the premium is established in the terms of the contract. According to paragraph 3 of Art. 154 of the Tax Code of the Russian Federation, in the process of selling material assets subject to accounting for their value, taking into account the tax paid, the base is determined in the amount of the difference in the price of the property being sold (established according to the rules of Article 105.3) with tax and excise duty (for the corresponding category of products) and the residual article -ti after revaluations.

Sales of agricultural products

When selling agricultural goods and products of their processing, purchased from entities that are not tax payers, in accordance with the provisions of paragraph 4 of Art. 154 of the Tax Code of the Russian Federation, the base is defined as the difference between the price established in the manner prescribed by Article 105.3, taking into account the mandatory payment to the budget, and the cost of acquiring objects. This rule applies to transactions with products included in the list approved by the government. An exception to paragraph 4 of Art. 154 of the Tax Code of the Russian Federation are excisable goods. The base in the process of selling services for the release of goods from give-and-take materials (raw materials) is established in the form of the cost of their processing, processing or othertransformations. At the same time, it does not include tax and takes into account the excise tax (for the relevant product group). This rule establishes the fifth paragraph of Art. 154 of the Tax Code of the Russian Federation. When selling cars purchased from individuals who do not act as taxpayers for subsequent sale, the base is determined in the form of a price difference established according to the rules of Article 105.3 and taking into account the mandatory deduction to the budget and the cost of acquiring vehicles. This procedure provides for paragraph 5.1 of Art. 154 of the Tax Code of the Russian Federation.

Specificity of futures deals

When selling objects under agreements that involve delivery at the end of the periods specified in them at a specified price of financial instruments that are not circulated on the organized market, the base is determined in the form of the cost of these objects provided for in the agreement. At the same time, it should not be less than the amount calculated in accordance with the prices calculated according to the rules of Article 105.3, effective on the calendar date corresponding to the time of the calculation, excluding tax, including excises. This procedure establishes paragraph 6 of Art. 154 of the Tax Code of the Russian Federation. It also stipulates that when the underlying asset is sold, Fin. instruments that circulate on organized markets and provide for its delivery, the base is set in the form of the value at which it is supposed to be sold under the terms of a forward transaction approved by the exchange. The calculation is carried out on a calendar date corresponding to the moment established by Article 167, without including tax, taking into account excises. When sellingof the underlying asset under option contracts circulating on the organized market and providing for its delivery, the base is calculated in the form of the value at which the sale must be made under the terms of a forward transaction. At the same time, it should not be less than the amount calculated according to the prices determined according to the rules of Article 105.3, which are valid on the date coinciding with the moment of calculation according to the 167th norm, without including tax and taking into account excise duty.

Additional terms

When selling products in reusable containers, for which pledge prices are provided, these amounts are not included in the base. This rule applies to cases where the packaging must be returned to the seller. Depending on the specifics of the sale, the base is determined by the provisions of Articles 155-162. In paragraph 10 of Art. 154 of the Tax Code of the Russian Federation establishes that an upward change in the cost (excluding mandatory deductions to the budget) of shipped products, including due to an increase in the tariff (price) or volume (quantity) of goods, property rights, is taken into account by the payer when calculating the base for the period, in which the documentation was drawn up, serving as the basis for issuing adjustment invoices to counterparties under paragraph ten of Article 172.

Explanations

In art. 154 of the Tax Code of the Russian Federation establishes general rules according to which the tax base is calculated in the process of selling services, products, works. In accordance with the first paragraph of the norm, it is defined as the value of objects, calculated at prices established bythe rules of Article 105.3. For a better understanding of the order, one should first of all refer to Art. 40 of the Code. If, within the framework of the system of civil law regulation of commercial activities, the principle of freedom of contractual terms extends to the rules for determining prices, the legislation provides for a certain list of requirements that must be observed. The key criterion is the compliance of the value of the object under the agreement with the market price. According to the first paragraph of Article 40, unless otherwise established in the Tax Code, for the purposes of taxation, the amount indicated by the participants in the transaction is accepted. Until proven otherwise, the price is considered to be in line with market value. Under the latter, in accordance with Art. 40 (paragraph 4), the amount formed by the interaction of supply and demand when selling identical or similar products in comparable economic conditions is accepted.

Commodity exchange operations

Transactions of this kind are mentioned in the second paragraph of Art. 154 of the Tax Code of the Russian Federation. The rules for barter transactions are defined in Article 567 of the Civil Code. Paragraph 1 of this norm states that, in accordance with the barter agreement, the participants transfer objects to each other in exchange for those accepted. In Art. 567 also established that the provisions governing the sale and purchase apply to the agreement, if this does not contradict the essence of the transaction and the requirements of Ch. 31 GK. In this case, each participant is considered the seller of the object, which he is obliged to transfer, and at the same time the recipient of the product, which he must accept in exchange.

Free of Chargeimplementation

According to article 39 of the Tax Code, transactions with goods, services, works involve the transfer of property rights on a reimbursable basis. The first paragraph of this rule, however, contains a reservation. In accordance with it, the transfer of ownership of objects on a gratuitous basis is recognized as a sale only in cases established by law. Article 146 is one of the special rules governing such a situation. In subparagraph one of paragraph 1 of the norm, it is established that the transfer of property rights free of charge is considered a sale. According to the rules of the Civil Code, transactions of this type must be formalized by a donation agreement.

Sale of collateral

General rules for the execution of the terms of the transaction in this case are provided for in Article 334 of the Civil Code. According to the norm, a creditor under an obligation secured by a pledge has the right, if the debtor fails to fulfill it, to receive satisfaction from the value of the object transferred to him. At the same time, this opportunity is preferential in relation to other entities that put forward requirements for this person, but follows after the exemptions provided for in the law. According to article 336 (clause 1) of the Civil Code, any property can act as a pledge. It includes, among other things, property rights. The exceptions are material assets withdrawn from circulation, claims that relate to the identity of the creditor (alimony, compensation for harm to he alth, etc.), as well as other rights, the assignment of which is not allowed by the norms. The debtor himself can act as a pledgeror a third party. At the same time, he can have both the right of ownership and economic management. According to the provisions of Art. 8 (clause 2) of the Federal Law "On Accounting", material assets encumbered with a pledge until they are levied to pay off the obligation must be reflected in the balance sheet of the pledgee.

Collateral

He is mentioned in Art. 337 GK. According to the norm, unless otherwise stipulated in the contract, the pledge secures the claim to the extent that existed at the time of satisfaction. In particular, it includes: a pen alty, interest, compensation for losses incurred as a result of delay, as well as the costs of the holder of the thing for its maintenance and the costs of, in fact, the recovery. The property, therefore, repays the entire obligation and additional costs of the creditor. A claim secured by property may not be related to its acquisition by the pledgee. This is due to the fact that the value of material assets usually does not coincide with the size of the obligation. It follows from this that the transfer of the pledged thing to the ownership of its holder presupposes the existence of some financial result. It manifests itself as the difference between the face value of the debt repaid through the sale of property and the acquisition cost without tax or the cost of material assets. VAT, which is subject to deduction in the transaction, will thus reduce the result of the sale of collateral, which is reflected in the accounting of the creditor on the account. 91.

Important moment

Article 339 of the Civil Code establishes the requirement that inthe pledge agreement must specify the subject of the contract and its assessment, the essence, term and amount of the obligation to be fulfilled, which is secured by the transferred property. In addition, the document must contain information about the subject who is the holder of material assets. The pledge agreement is concluded exclusively in writing.