346.17 procedure for recognizing income and expenses. What income is recognized (accounted for) upon taxation? How income is taken into account under the simplified tax system

Official text:

Article 346.17. Procedure for recognizing income and expenses

If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.

Amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies are taken into account as part of income in for three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified amounts of payments.

In case of violation of the conditions for receiving payments provided for in paragraph four of this paragraph, the amounts of payments received are reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received specified in paragraph four of this paragraph exceeds the amount of expenses taken into account in accordance with this paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period.

Funds of financial support in the form of subsidies received in accordance with the Federal Law “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” are reflected in income in proportion to the expenses actually incurred from this source, but no more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received, specified in this paragraph, exceeds the amount of recognized expenses actually incurred from this source, the difference between the specified amounts is reflected in full as part of the income of this tax period.

The procedure for recognizing income, provided for in paragraphs four to six of this paragraph, is applied by taxpayers who use income reduced by the amount of expenses as an object of taxation, as well as by taxpayers who use income as an object of taxation, provided that they keep records of the amounts of payments (funds) indicated in paragraphs four to six of this paragraph.

Financial support funds received from the budgets of the budget system of the Russian Federation under a certificate for attracting labor resources to the constituent entities of the Russian Federation included in the list of constituent entities of the Russian Federation, the attraction of labor resources to which is a priority, in accordance with the Law of the Russian Federation of April 19, 1991 N 1032-1 “On Employment of the Population in the Russian Federation” are taken into account as income during three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified financial support funds.

In case of violation of the conditions for receiving financial support provided for in paragraph eight of this paragraph, the amount of financial support received is reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of financial support funds received, specified in paragraph eight of this paragraph, exceeds the amount of expenses taken into account in accordance with this paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period.

2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:

1) material expenses (including expenses for the acquisition of raw materials and materials), as well as labor costs - at the time of repayment of debt by writing off funds from the taxpayer’s current account, payment from the cash register, and in the case of another method of repayment of debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties;

2) expenses for payment of the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods:

at the cost of the first in time of acquisition (FIFO);

the paragraph is no longer valid. - Federal Law of April 20, 2014 N 81-FZ;

at average cost;

at the cost of a unit of goods.

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

2.1) taxpayers - organizations whose information is included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the entry into force of part one of the Civil Code of the Russian Federation", which have switched to a simplified taxation system with object of taxation in the form of income reduced by the amount of expenses provided for in this chapter, has the right to take into account the costs of paying the cost of goods purchased by them for further sale during the period of activity before the date of entering the specified information, after conducting an inventory carried out in the manner in force before January 1 2015, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, as the specified goods are sold in accordance with subparagraph 2 of this paragraph. Moreover, such expenses can be taken into account when determining the tax base for the tax payable in connection with the application of the simplified taxation system, only if they were not taken into account when calculating the tax payable when carrying out business activities before the date of entering information about such taxpayers into the unified state register of legal entities on the basis of Federal Law of November 30, 1994 N 52-FZ “On the entry into force of part one of the Civil Code of the Russian Federation” and Article 1202 of part three of the Civil Code of the Russian Federation;

3) expenses for paying taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for 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 specified debt;

4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of this Code , are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;

5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the contract price, but not more than the amount of the debt obligation specified in the bill of exchange.

3. Lost power. - Federal Law of April 20, 2014 N 81-FZ.

4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.

5. Revaluation of property in the form of currency values and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, in for the purposes of this chapter is not carried out, income and expenses from this revaluation are not determined and not taken into account.

Part 1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.
If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.

Part 2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:

1) material expenses (including expenses for the acquisition of raw materials and supplies), as well as labor costs - at the time of repayment of the debt by writing off funds from the taxpayer's current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties;

at the cost of the first in time of acquisition (FIFO);
at the cost of the most recent acquisition (LIFO);
at average cost;
at the cost of a unit of goods.
Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

4) acquisition costs of the period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;

Part 3. Taxpayers who determine income and expenses in accordance with this chapter do not take into account for tax purposes, as part of income and expenses, amount differences if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

part 4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.

at the cost of the first in time of acquisition (FIFO);

the paragraph is no longer valid. - Federal Law of April 20, 2014 N 81-FZ;

at average cost;

at the cost of a unit of goods.

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

3) expenses for paying taxes, fees and insurance contributions - in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance contributions or when repaying a debt to another person arising as a result of payment by this person in accordance with this Code for the taxpayer amounts of taxes, fees and insurance premiums. If there is a debt to pay taxes, fees and insurance contributions, expenses for 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 specified debt or debt to another person arising as a result of payment by this person in accordance with with this Code for the taxpayer of the amounts of taxes, fees and insurance contributions;

3. Lost power. - Federal Law of April 20, 2014 N 81-FZ.

1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method). When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party. If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund. Amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies are taken into account as part of income in for three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified amounts of payments. In case of violation of the conditions for receiving payments provided for in paragraph four of this paragraph, the amounts of payments received are reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received specified in paragraph four of this paragraph exceeds the amount of expenses taken into account in accordance with this paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period. Funds of financial support in the form of subsidies received in accordance with the Federal Law “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” are reflected in income in proportion to the expenses actually incurred from this source, but no more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received, specified in this paragraph, exceeds the amount of recognized expenses actually incurred from this source, the difference between the specified amounts is reflected in full as part of the income of this tax period. The procedure for recognizing income, provided for in paragraphs four to six of this paragraph, is applied by taxpayers who use income reduced by the amount of expenses as an object of taxation, as well as by taxpayers who use income as an object of taxation, provided that they keep records of the amounts of payments (funds) indicated in paragraphs four to six of this paragraph. 2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features: 1) material expenses (including expenses for the purchase of raw materials and materials), as well as labor costs - at the time of repayment of debt by writing off funds from the taxpayer’s current account, payments from cash desk, and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties; 2) expenses for payment of the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods: at the cost of the first in time of acquisition (FIFO); at the cost of the most recent acquisition (LIFO); at average cost; at the cost of a unit of goods. Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment; 3) expenses for paying taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for 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 specified debt; 4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346. 16 of this Code are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities; 5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the contract price, but not more than the amount of the debt obligation specified in the bill of exchange. 3. Taxpayers who determine income and expenses in accordance with this chapter do not take into account amount differences as part of income and expenses for tax purposes if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units. 4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base. 5. Revaluation of property in the form of currency values and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, in for the purposes of this chapter is not carried out, income and expenses from this revaluation are not determined and not taken into account.

Legal advice under Art. 346.17 Tax Code of the Russian Federation

Alexander Lupiryba

Interest on the loan accrued in 2017, the company received in one amount in January 2018, the Company at UPS, will this be income in January 2018?

Victoria Alexandrova

Good afternoon Can I accept the purchase of a plot of land (without buildings) as expenses? Can I pay for another individual entrepreneur (my spouse) and accept this amount as expenses for myself?

Question answered over the phone

Gennady Pevets

Hello! Is the income of an individual entrepreneur counted from the moment the money is received in the current account or upon sale?

Question answered over the phone

Eduard Magomedbekov

I am an individual entrepreneur on the simplified tax system:% and I plan to carry out electrical installation work for 500 thousand rubles, and also buy material (cable) for this work for: 600 thousand rubles for my own money. The customer writes me an apartment for my work and materials for 1 million 100 thousand rubles. I am selling this apartment at a discount for 1 million rubles. Please tell me how much and what tax should I pay? Thanks in advance.

Question answered over the phone

- Lawyer's response:

Anastasia Putina

When determining the tax base for the unified agricultural tax, the following income is not taken into account:.... a) from leasing property; b) in the form of property received free of charge; c) dividends.

Lawyer's response:
Article 346.5. Tax Code Procedure for determining and recognizing income and expenses: "1. When determining the object of taxation, the following income is taken into account: income from sales, determined in accordance with Article 249 of this Code; non-operating income, determined in accordance with Article 250 of this Code. When determining the object of taxation, NOT THE following are taken into account: income specified in Article 251 of this Code; “a) from the rental of property; (Clause 4 of Article 250 of the Tax Code - taken into account) b) in the form of property received free of charge; (clause 8 of article 250 of the Tax Code - taken into account) c) dividends (clause 43 of article 251 of the Tax Code - not taken into account). .

Boris Bolatov

When are income and expenses recognized in accounting and financial accounting under OSNO? When are income and expenses recognized in accounting and accounting records?

Lawyer's response:
In the accounting system: clause 18 of PBU 10/99 Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity). In NU: clause 1 of Art. 272 Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account the provisions of Articles 318 - 320 of this Code. Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently. If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. Article 273. The procedure for determining income and expenses under the cash method 2. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds in bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way (cash method).

Oksana Fedorova

income recognition procedure, what does this mean?. tell me the procedure for recognizing this income, please!) - Rent (leasing is not the subject of the organization’s activities) - Proceeds from the sale of fixed assets - Fines for violating the terms of business contracts - Interest received for the provision of funds to the organization for use - Proceeds from the sale purchased goods - Amounts of accounts payable for which the statute of limitations has expired - Amount of revaluation of fixed assets

Lawyer's response:
The procedure for recognizing the income listed below is regulated by Art. 250 of the Tax Code of the Russian Federation except the last Dt 50.51 Kt 91.2 - Rent (leasing is not the subject of the organization’s activities) Dt 50.51 Kt 91.2 - Proceeds from the sale of fixed assets Dt 51 Kt 91.2 - Fines for violating the terms of business contracts Dt 51 Kt 91.2 - Interest received for the provision of funds to the organization for use Dt 51 Kt 90.1- Proceeds from the sale of purchased goods Dt 60.76 Kt 90.2 - Amounts of accounts payable for which the statute of limitations has expired Dt 83 Kt 90.1- Amount of revaluation of fixed assets (If When a taxpayer carries out in subsequent reporting (tax) periods after January 1, 2002, a revaluation (discount) of the value of fixed assets to market value, the positive (negative) amount of such revaluation is not recognized as income (expense) taken into account for tax purposes and is not accepted when determining replacement cost of depreciable property and when calculating depreciation taken into account for tax purposes in accordance with Chapter. 25 of the Tax Code of the Russian Federation. Accordingly, the results of revaluation when selling fixed assets are also not taken into account when calculating the tax base for income tax.)

Bogdan Fedosyuk

please tell me what item this is? The procedure for recognizing income and expenses under the cash method

Alexandra Vasilyeva

Question. What method is used to recognize income and expenses in NU under the simplified tax system (income minus expenses)?

cash method

Alexandra Nikitina

Clarification is required of Article 346.17 of the Tax Code (Procedure for recognizing income and expenses) Clause 2 Subclause 2. text of the subclause: 2) expenses for paying the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods: at the cost of the first in time of acquisition (FIFO); at the cost of the most recent acquisition (LIFO); at average cost; at the cost of a unit of goods. Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment; QUESTION: What does it mean “as the specified goods are sold” - it turns out that until the purchased products are sold, I cannot include them in expenses for calculating the tax base? or still I can, then how?

Lawyer's response:
this means that in order to accept the goods as expenses, you need to: 1) capitalize this goods (it must arrive to you) 2) pay for the goods 3) ship the goods to the buyer. To confirm my words, read your own article more carefully 2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features: expenses for paying the cost of goods purchased for further sale - as these goods are sold in conclusion, expenses for goods are recognized after their actual payment, after their sale, while they can be accepted as expenses only at the moment when all three conditions are met

Arthur Borodikhin

Please help me solve the problem.. A small enterprise using a simplified taxation system purchased goods worth 118,000 rubles in the reporting period, including VAT of 18,000 rubles. Payment for goods is made at the time of receipt. During the reporting period, goods worth 90,000 rubles were sold, the purchase price of which was 70,000 rubles. The organization's income for this reporting period will be recognized in what amount (RUB)?

Lawyer's response:

Nadezhda Belova

Which body established cost items for agricultural producers? I searched everything and couldn't find anything! Tell me, who knows!

Alena Belousova

Under the simplified tax system (income). an invoice was issued. On what amount should I pay tax under the simplified tax system? whether to include the VAT amount in income.
- Lawyer's response:
Veronica Shestakova

How is housing subsidy calculated? what kind of income is taken into account for the last six months?
- It would take a long time to list which income is taken into account and which is not. Basically, all income is taken, including benefits and pensions. And even having your own garden plays a role. It’s better for you to read the GOVERNMENT OF THE RUSSIAN FEDERATION DECISION dated 14...

Yana Pavlova

need information. I can’t find it on Google..... the role of accounting policies and ways of improvement in enterprises. (I'm bad with links) if you have the opportunity, could you copy the information?,) thanks in advance!

Lawyer's response:
Accounting policy is a set of methods for maintaining accounting records - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. The basis for the formation (selection and justification) and disclosure (making public) the accounting policy of an enterprise was first disclosed in PBU 1/94 “Accounting Policy of an Enterprise”, approved by Order of the Ministry of Finance of Russia dated July 28, 1994 No. 100. Due to the reform of accounting in accordance with international standards Subsequently, this Regulation was replaced by PBU 1/98 (Order of the Ministry of Finance of Russia dated 09.12.1998 N 60n), and in 2008 - by PBU 1/2008 (Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n, amended by order of the Ministry of Finance of Russia dated 11.03 .2009 No. 22n) . The concept of “accounting policy” in these regulations is identical. The accounting policy of an organization is understood as “the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.” During the reform period under review, the assumptions used in the formation of the organization’s accounting policies did not change, which include: the assumption of property isolation (the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations); assumption of going concern (the organization will continue its activities for the foreseeable future, and it has no intention or need to liquidate or significantly reduce its activities, and therefore, obligations will be repaid in the prescribed manner); assumption of consistency in the application of accounting policies (the accounting policies adopted by the organization are applied consistently from one reporting year to another); assumption of temporary certainty of the facts of economic activity (the facts of the organization’s economic activity relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts). The requirements for the quality of information obtained in accounting as a result of applying the organization’s accounting policies have practically not changed (in PBU 1/98, compared to PBU 1/94, a timeliness requirement has been added). Accounting Regulations 1/2008 imposes the following requirements for the quality of information: requirement of completeness (completeness of reflection in accounting of all facts of economic activity); requirement of timeliness (timely reflection of facts of economic activity in accounting and financial statements); requirement of prudence (greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves); requirement of priority of content over form (reflection of facts of economic activity in accounting, based not so much on their legal form, but on their economic content and business conditions); consistency requirement (identity of analytical accounting data with turnover and synthetic accounting account balances on the last calendar day of each month); requirement of rationality (rational accounting based on business conditions and the size of the organization). In paragraph 1 of Art. 9 of Law N 129-FZ states that “all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted." Thus, the requirement of priority of content over form is not applicable in Russian organizations, since the provisions of the federal law take precedence over departmental regulations. Consequently, the requirement for accounting is following the legal formalization of the transaction, and

Natalia Ivanova

Question about taxes. An organization that calculates monthly advance payments based on the actual profit received is a payer of land tax, property tax of legal entities and other types of taxes. When an organization should take into account expenses in the form of taxes to which it is a payer, for tax purposes of the organization's profit.

Lawyer's response:
There is no main condition in your problem. what method does the organization use when recognizing income and expenses? If the accrual method is used, then Article 272. Procedure for recognizing expenses using the accrual method 1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account the provisions of Articles 318 - 320 of this Code. Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently. If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. And then read the Tax Code of the Russian Federation yourself

Vera Zhuravleva

simplified taxation system, what are its features?

Features of the simplified taxation system - if so, which option is more beneficial for the taxpayer. 1.1 Simplified system of taxation, accounting and reporting for small businesses. Mode element/feature...

Anton Marenyuk

Help me solve a problem in Civil Law. Smirnov submitted an application to the local government body to register him as those in need of housing, submitting the required documents, including a certificate of income for each family member. Before submitting the issue to the local government, an inspector was sent to Smirnov to check on the spot the financial situation of the family. In Smirny’s apartment, the inspector noticed a large number of paintings. Being a lover of painting himself, he highly appreciated the cost of the paintings and recommended that Smirnov sell one of them, which would more than cover the cost of buying an apartment at market value. Smirnov refused to do this, after which the inspector drew up a conclusion that the Smirnov family did not belong to the poor. Based on this conclusion, the local government refused to register the Smirnov family. Are the inspector's actions legal? Can a collection of paintings be taken into account when determining a family’s income in order to be accepted as low-income to be registered as needing municipal housing?

Lawyer's response:

Artem Demostenov

average per capita family income. In general, this is the situation: to receive a social scholarship, you need to have an average per capita family income less than the subsistence level. This is done by the social services department. security or something like that (forgot the name). According to the regulations, they must divide a third of the income for the billing period by the number of family members, BUT the workers there do not take into account the non-working person (in my case, only the father and I are taken into account, the mother is not counted) and divide the third into two, not three people. How legal is this? workers claim that all family members are taken into account only when applying for subsidies. I think this is complete nonsense
- Lawyer's response:
  In accordance with the Decree of the Government of the Russian Federation dated June 27, 2001 No. 487 “On approval of the Model Regulations on scholarships and other forms of material support for students of federal state educational institutions of primary vocational education, students of federal state educational institutions of higher and secondary vocational education, graduate students and doctoral students” The right to receive a state social scholarship is granted to a student who has submitted to the educational institution a certificate issued by the social protection authority at the place of residence to receive state social assistance. Social protection authorities, when issuing a certificate for receiving state social assistance, calculate the average per capita family income on the basis of Federal Law No. 44-FZ dated April 5, 2003 “On the procedure for recording income and calculating the average per capita family income and the income of a single citizen living alone in order to recognize them as low-income and provide them state social assistance" (hereinafter referred to as the Federal Law). In accordance with Article 2 of the Federal Law, income accounting and calculation of the average per capita income of a family are carried out on the basis of information about the composition of the family, the income of family members and property owned by them. In accordance with Article 5 of the Federal Law, the list of types of income taken into account when calculating the average per capita income of a family and the income of a citizen living alone for the provision of state social assistance to them is established by the Government of the Russian Federation dated August 20, 2003 No. 512 “On the list of types of income taken into account when calculating average per capita income family and income of a citizen living alone to provide them with state social assistance” (hereinafter referred to as the Government Resolution). The composition of income when calculating the average per capita family income and the income of a single citizen living alone for receiving state social assistance as part of social payments (subparagraph “d” of paragraph 1 of the Government Resolution), including scholarships paid to students in institutions of primary, secondary and higher vocational education, is taken into account , graduate students and doctoral students studying off-the-job in graduate school and doctoral studies at educational institutions of higher professional education and research institutions, students of religious educational institutions, as well as compensation payments to these categories of citizens during the period of their being on academic leave for medical reasons. In accordance with paragraph 2 of the Government Decree, the income of a family or a citizen living alone does not take into account state social assistance provided in accordance with the legislation of the Russian Federation on state social assistance in the form of cash payments and in-kind assistance. According to Article 7 of the Federal Law of July 17, 1999 No. 178-FZ “On State Social Assistance,” recipients of state social assistance can be low-income families, low-income citizens living alone and other categories of citizens who, for reasons beyond their control, have an average per capita income below the subsistence level established in the corresponding subject of the Russian Federation. Types of state social assistance are listed in Article 12 of the Federal Law of July 17, 1999 No. 178-FZ “On State Social Assistance”: - cash payments (social benefits, subsidies and other payments); -natural assistance (fuel, food, clothing, shoes, medicines and other types of natural assistance). The social scholarship should not be taken into account when calculating the average per capita family income when issuing a certificate for receiving a state social scholarship, since this social payment is one of the types of state social assistance.

Valeria Egorova

the moment of recognition of expenses and income to generate profit. Tell us how the moment of expense recognition is recognized (according to invoices for a given month)? and receiving income from closed accounts in a month? to calculate your profit!

Lawyer's response:
For income from sales, unless otherwise provided by Chapter. 25 of the Tax Code of the Russian Federation, the date of receipt of income is the date of sale of goods (work, services, property rights), determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment. clause 3 art. 271 of the Tax Code of the Russian Federation It is necessary to take into account that: the date of sale of goods is the day of transfer of ownership of goods, determined in accordance with civil legislation. the date of implementation of the work corresponds to the date of signing the document confirming the transfer of the results of this work. Moreover, if the terms of the contracts stipulate that the work is delivered to customers in stages, then the date of recognition of income from the completion of work is the date of acceptance of the stages of these works according to the act of the organization for which these works were performed (letter of the Federal Tax Service of the Russian Federation for Moscow dated October 14, 2008 No. 20-12/096040). The date of sale of services is the day of provision of these services. The date of realization of property rights should be recognized as the day of transfer of these rights to the acquirer. This procedure is regulated by the Civil Code of the Russian Federation. In accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account the provisions: on determining the amount of expenses for production and sales (Article 318 of the Tax Code of the Russian Federation); on the assessment of work in progress balances, finished product balances and shipped goods (Article 319 of the Tax Code of the Russian Federation); on determining expenses for trade operations (Article 320 of the Tax Code of the Russian Federation). Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. clause 1 art. 272 of the Tax Code of the Russian Federation That is, the period for accounting for expenses must be determined based on the documents in accordance with which the transaction is carried out. If, according to documents, an expense relates to several reporting (tax) periods, then it is subject to distribution among these periods. If the relationship between income and expenses cannot be clearly determined or is determined indirectly, the expenses are distributed by the taxpayer independently. clause 1 art. 272 Tax Code If the terms of the agreement provide for the receipt of income during more than one reporting period and do not provide for the stage-by-stage delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. clause 1 art. 272 of the Tax Code of the Russian Federation Expenses of a taxpayer that cannot be directly attributed to costs for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. clause 1 art. 272 Tax Code of the Russian Federation

Kristina Sidorova

under the simplified tax system (income), if I bought a product for 10,000 rubles and sold it for 11,000 rubles, then I pay 6% from 11,000 rubles or from 1000 rubles - that is the question

With the simplified tax system (income), you pay a tax of 6% on all income received (i.e. 11000x6%). The procedure for recognizing income is described in Art. 346.17 Tax Code of the Russian Federation. Tax from 1000 rub. (from your example) You would pay when choosing the tax object Income-expense.

Yaroslav Tyatechkin

How to submit a profit declaration for 2010 to a new company if there was no income??? Please give some advice to a novice accountant! ! I will be submitting an income tax return for the first time in my life... The company was opened on November 3, 2010. Since the opening there have been only the following operations: 1. An authorized capital of 10,000 rubles has been formed. D 75.1 K 80.1 2. Received an interest-free loan from the founder for 300 rubles. D 51 K 66.3 3. Bank commission for changing the place of account servicing of 300 rubles was written off from the account. D 91.2 K 51 4. The founder’s debt on contribution to the authorized capital of 10,000 rubles has been repaid. D 51 K 75.1 5. The company has had 2 employees since its opening - the general. dir. and ch. buh. In November we were on vacation at our own expense. For December, the accrued salary (for a 2-hour working day) was 4,273 rubles. D 44 (or 97 ???) K 70 D 70 K 68.1 - personal income tax withheld 556 rubles. 6. Insurance premiums accrued from this salary are 1120 rubles. D 44 (or 97 ???) K 69 7. An act issued for December was received. slave. and ac/f for rent 25,000 rub. (well, I think it’s better to carry out this completely in January, supposedly the documents were received later) THERE WAS NO ACTIVITY, NO IMPLEMENTATION IN 2010... . Since there was no sales, can I attribute the costs of wages and taxes on them to future expenses (at 97??) Or do they still need to be attributed to expenses immediately (at 44 - we have a trading organization)? And what to do with the bank commission? It’s probably definitely impossible to count it on 97... Then it will turn out in the declaration that I have a loss of 300 rubles? ? Tell me how best to do it! ! There is no one else to consult with (((

Lawyer's response:
why are you so reverently attached to account 97?))))) it has nothing to do with these postings at all. If in the reporting (tax) period the taxpayer incurred a loss - a negative difference between income and expenses taken into account for tax purposes, then in this period the tax base is recognized as zero. Losses received by the taxpayer in the reporting (tax) period are accepted for tax purposes in the manner and under the conditions established by Art. 283 of the Tax Code of the Russian Federation (clause 8 of Article 274 of the Tax Code of the Russian Federation). If an organization carries out activities - looks for customers, buyers, enters into contracts, but does not receive income in a specific reporting (tax) period, then the expenses incurred by this organization are recognized as meeting the criteria of paragraph 1 of Art. 252 Tax Code of the Russian Federation. According to Moscow tax authorities, such activities must be documented (see Letter of the Federal Tax Service of Russia for Moscow dated December 26, 2006 N 20-12/115092).
Lawyer's response:
Making changes and additions to the accounting policy The accounting policy is the fundamental document on the basis of which the financial accounting of the enterprise is maintained. The information contained in it is a tool for maintaining accounting records within the organization, an internal set of laws and rules of the organization's accounting process. After Chapter 25 of the Tax Code of the Russian Federation came into force, enterprises were faced with the need to formulate an accounting policy for tax purposes, the purpose of which is to establish the procedure for forming bases for calculating various types of taxes, as well as the procedure for their calculation. In accounting, accounting policy is understood as a set of accounting methods adopted by an organization, including primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. When forming the accounting policy of an organization in accordance with PBU 1/98, it discloses methods for calculating depreciation of fixed assets, intangible and other assets, assessing inventories, work in progress and finished products (works, services), income and expenses. At the same time, the following is also approved: a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting; forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting; the procedure for conducting an inventory and methods for assessing types of property and liabilities; document flow rules and accounting information processing technology; the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting. The accounting policy for taxation purposes of an organization must reflect the methodology for determining the values that form the tax base (methodological techniques and methods of tax accounting), and the general procedure for maintaining tax accounting (organizational and technical methods of maintaining tax accounting). At the same time, appendices to the accounting policy for tax purposes approve the forms of analytical tax accounting registers, which the taxpayer develops independently. A number of provisions of Chapter 25 of the Tax Code of the Russian Federation contain a direct indication of the need to reflect in the accounting policy for tax purposes the methodological techniques and methods of tax accounting used by the taxpayer (the procedure for recognizing income and expenses, special coefficients, maximum amounts of expenses, etc. ) as mandatory elements of accounting policies. Chapter 25 of the Tax Code of the Russian Federation also provides for methods, rules and methods, the mandatory reflection of which in accounting policies for tax purposes is not established. The taxpayer can independently determine the provisions that he will include in his accounting policy for tax purposes. It is also necessary to keep in mind that, in accordance with Article 313 of the Tax Code of the Russian Federation, the decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period. So, for example, if an enterprise wants to switch from the method of determining revenue “by shipment” to the method “by payment” for the purposes of calculating VAT, the enterprise will face a limitation introduced by Article 167 of the Tax Code of the Russian Federation, according to which “accounting policies for tax purposes are applied from January 1 of the year , following the year of approval by the relevant order, order of the head of the organization." Let's consider another example regarding a change in accounting policy for tax purposes for calculating income tax: in the middle of the year, a legal entity was reorganized through the merger of another legal entity, which applies a different procedure for paying income tax. In accordance with the letter from the Department of Tax Administration for
How to make a lease payment? They gave me an invoice for the lease payment cat. we paid how to spend it? Write it down in the purchase book? On what basis should profit be reduced by the amount of the lease payment?
- Lawyer's response:
  Based on paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation, leasing payments for leased property are recognized as other expenses of the lessee. If the leased item is accounted for on the lessee's balance sheet, then expenses are recognized minus the amount of depreciation accrued on this item. In accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, it is necessary to recognize expenses based on the principle of uniform recognition of income and expenses, i.e., not based on the payment schedule, but evenly throughout the term of the agreement. Thus, the procedure for recognizing expenses under a leasing agreement does not depend on the established payment schedule, not from the amounts of advances paid, but is determined based on the total amount of leasing payments under the agreement and its validity period.
  
  How to write off wasps if it fails? what documents are needed? Thank you
  - Lawyer's response:
    A machine that is out of order due to an accident and cannot be repaired is written off (retired) from fixed assets in the manner established by Section. V Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, and section. VI Methodological guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines), as well as Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31. 2000 N 94n. According to paragraph 77 of the Methodological Instructions, to determine the feasibility (suitability) of the further use of an object of fixed assets, the possibility and effectiveness of its restoration, as well as to prepare documentation for the disposal of these objects in the organization, a commission is created by order of the head. The commission inspects the fixed asset object, establishes the possibility (expediency) of its restoration, establishes the reasons for the write-off of the object, identifies persons through whose fault the premature disposal of the object occurs, establishes the possibility of using individual components, parts, materials of the retired object and evaluates them based on the current market cost. Based on the results of the commission’s work, an act on the write-off of a fixed asset item is drawn up, which indicates the information provided for in clause 78 of the Methodological Instructions. Parts, components and assemblies of a disposed fixed asset item, suitable for the repair of other fixed asset items, as well as other materials are accounted for at the current market value in the debit of account 10 "Materials" (in this case - subaccount 10-5 "Spare parts") in correspondence with a credit to account 91 "Other income and expenses", subaccount 91-1 "Other income" (clause 79 of the Methodological Instructions, clauses 5, 9 of the Accounting Regulations "Accounting for inventories" PBU 5/01, approved Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n, Instructions for the use of the Chart of Accounts). Income and expenses from the disposal of fixed assets are recognized as operating income and expenses in the reporting period to which they relate (clause 86 of the Methodological Instructions, clause 31 of PBU 6/01). Accounting entries for the write-off of fixed assets are made in the manner established by clause 84 of the Methodological Instructions, as well as the Instructions for the use of the Chart of Accounts. In the table below for recording business transactions, the following names of subaccounts are used for account 01 “Fixed Assets”: 01-1 “Fixed Assets in Operation”, 01-2 “Retirement of Fixed Assets”. For profit tax purposes, expenses for the liquidation of fixed assets taken out of service, including amounts of underaccrued depreciation, as well as liquidation expenses, are included in non-operating expenses as of the date of drawing up the act of liquidation of fixed assets, drawn up in accordance with accounting requirements (clause 8 p. 1 article 265 and paragraph 1 article 272 of the Tax Code of the Russian Federation). Income in the form of the cost of materials received or other property during dismantling or disassembly during the liquidation of fixed assets taken out of service for profit tax purposes is recognized as non-operating income of the taxpayer on the date of drawing up the act of liquidation of the fixed asset, drawn up in accordance with accounting requirements (clause 13 of Article 250 , clause 8, clause 4, article 271 of the Tax Code of the Russian Federation). The assessment of income in the form of the cost of materials received during the liquidation of fixed assets for profit tax purposes can be made on the basis of paragraphs 5, 6 of Art. 274 of the Tax Code of the Russian Federation based on their market value (without including VAT). In this case, spare parts obtained during disassembly of the machine were used to repair similar machines. Consequently, for profit tax purposes, the cost of these spare parts is considered as other expenses and is recognized for tax purposes from

See Encyclopedias and other comments to Article 346.17 of the Tax Code of the Russian Federation

Federal Law No. 465-FZ of December 29, 2014 introduced amendments to paragraph 1 of Article 346.17 of this Code, which come into force on January 1, 2015.

If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the entity in which the return was made is reduced by the amount of the return.

The procedure for recognizing income provided for in this paragraph is applied by taxpayers who use income reduced by the amount of expenses as an object of taxation, as well as by taxpayers who use income as an object of taxation, provided that they keep records of the amounts of payments (funds) specified in paragraphs four- sixth of this paragraph.

Financial support funds received from the budgets of the budget system of the Russian Federation under a certificate for attracting labor resources to the constituent entities of the Russian Federation included in the list of constituent entities of the Russian Federation, the attraction of labor resources to which is a priority, in accordance with the Law of the Russian Federation of April 19, 1991 No. 1032-I “On Employment of the Population in the Russian Federation”, are taken into account as income during three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified financial support funds.

Federal Law of July 27, 2006 No. 137-FZ, which comes into force on January 1, 2007, and Federal Law of May 17, 2007 No. 85-FZ, which comes into force on January 1, 2008 and applies to legal relations that arose from January 1, 2007, amendments were made to paragraph 2 of Article 346.17 of this Code

See the text of the paragraph in the previous edition

Federal Law No. 155-FZ of July 22, 2008 introduced amendments to subparagraph 1 of paragraph 2 of Article 346.17 of this Code, which come into force on January 1, 2009, but not earlier than after one month from the date of official publication of the said Federal Law and no earlier than the 1st day of the next tax payment due in connection with the application of the simplified taxation system

at the cost of the first in time of acquisition (FIFO);

paragraph three is no longer valid;

See the text of the paragraph of the third subparagraph 2 of paragraph 2 of Article 346.17

at average cost;

at the cost of a unit of goods.

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

Federal Law No. 379-FZ of November 29, 2014 supplemented paragraph 2 of Article 346.17 of this Code with subparagraph 2.1, which comes into force on January 1, 2015, but not earlier than one month from the date of official publication of the said Federal Law and not earlier 1st day of the next tax paid in connection with the application of the simplified taxation system

2.1) taxpayers - organizations whose information is included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 No. 52-FZ “On the entry into force of part one of the Civil Code of the Russian Federation”, which have switched to a simplified taxation system with object of taxation in the form of income reduced by the amount of expenses provided for in this chapter, has the right to take into account the costs of paying the cost of goods purchased by them for further sale during the period of activity before the date of entering the specified information, after conducting an inventory carried out in the manner in force before January 1 2015, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, as the specified goods are sold in accordance with this paragraph. Moreover, such expenses can be taken into account when determining the tax base for the tax payable in connection with the application of the simplified taxation system, only if they were not taken into account when calculating the tax payable when carrying out business activities before the date of entering information about such taxpayers into the unified state register of legal entities on the basis of Federal Law No. 52-FZ of November 30, 1994 “On the entry into force of part one of the Civil Code of the Russian Federation” and Article 1202 of part three of the Civil Code of the Russian Federation;

Federal Law No. 401-FZ of November 30, 2016, subparagraph 3 of paragraph 2 of Article 346.17 of this Code is stated in a new wording, which comes into force after one month from the date of official publication of the said Federal Law and not earlier than the 1st day of the next tax period, paid in connection with the application of the simplified taxation system

See the text of the subparagraph in the previous edition

3) expenses for paying taxes, fees and insurance contributions - in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance contributions or when repaying a debt to another person arising as a result of payment by this person in accordance with this Code for the taxpayer amounts of taxes, fees and insurance premiums. If there is a debt to pay taxes, fees and insurance contributions, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt when the taxpayer repays the specified debt or a debt to another person that arose as a result of payment by this person in accordance with this Code for the taxpayer amounts of taxes, fees and insurance premiums;

4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by this Code, are reflected in the last date of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;

See the text of paragraph 3 of article 346.17

Federal Law No. 85-FZ of May 17, 2007 supplemented Article 346.17 of this Code with paragraph 4, which comes into force on January 1, 2008.

Federal Law No. 94-FZ of June 25, 2012 supplemented Article 346.17 of this Code with paragraph 5, which comes into force on January 1, 2013.