1. For the purposes of this chapter, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method), unless otherwise provided for in paragraph of this article.

1.1. Taxpayers specified in subparagraph 1 of paragraph 1 of this Code recognize income from activities related to the production of hydrocarbons in a new offshore hydrocarbon field in the tax (reporting) period in which they occurred, regardless of the time of actual receipt of funds , other property (work, services) and (or) property rights (accrual method), but not earlier than the date of allocation of a new offshore hydrocarbon deposit on the subsoil site or in the cases provided for in paragraph 8 of this Code, the date of the taxpayer’s decision to complete the work ( their parts) for development natural resources on the specified subsoil plot or on the complete cessation of work on the subsoil plot due to economic inexpediency, geological futility or other reasons.

If more than one new offshore hydrocarbon deposit is allocated on a subsoil plot, the amount of income up to the date of allocation of new offshore hydrocarbon deposits on a subsoil plot related to activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon deposit carried out at each new deposit on this subsoil plot is determined taking into account the provisions of paragraph 3 of this Code.

The income specified in this paragraph, expressed in foreign currency, for tax purposes are recalculated into rubles according to official rate, established Central Bank Russian Federation on the dates corresponding to the dates of recognition of similar types of income in accordance with paragraphs of this article, without taking into account the provisions of the first paragraph of this paragraph.

2. For income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

For productions with long-term (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the stage-by-stage delivery of works (services), income from the implementation of the specified works (services) is distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified works (services).

3. For income from sales, unless otherwise provided by this chapter, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of this Code, regardless of the actual receipt of funds (other property (works) , services) and (or) property rights) in payment for them. When selling goods (works, services) under a commission agreement ( agency agreement) by the taxpayer-committent (principal), the date of receipt of income from the sale is recognized as the date of sale of property (property rights) belonging to the committent (principal), indicated in the notice of the commission agent (agent) on the sale and (or) in the report of the commission agent (agent).

Implementation date real estate The date of transfer of real estate to the acquirer of this property under a transfer deed or other document on the transfer of real estate is recognized.

The date of sale of securities owned by the taxpayer is also recognized as:

date of termination of obligations to transfer securities by offsetting similar counterclaims;

the date of actual receipt by the taxpayer of the amounts of partial repayment of the nominal value of the security during the period of its circulation, provided for by the terms of issue.

For the purposes of this chapter, requirements for the transfer of securities of the same issuer, one type, one category (type) or one share are recognized as homogeneous. investment fund(For investment units mutual funds).

In this case, the offset of counter homogeneous claims must be confirmed by documents in accordance with the legislation of the Russian Federation on the termination of obligations to transfer (accept) securities, including reports of the clearing organization, persons carrying out brokerage activities, or managers who, in accordance with the legislation of the Russian Federation, provide clearing services to the taxpayer, brokerage services or carry out trust management in the interests of the taxpayer.

4. For non-operating income, the date of receipt of income is recognized as:

1) the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of work, services) - for income:

paragraph excluded. - Federal Law of May 29, 2002 N 57-FZ;

in the form of property (work, services) received free of charge;

for other similar income;

2) the date of receipt of funds to the taxpayer’s current account (cash) - for income:

in the form of dividends from equity participation in the activities of other organizations;

in the form of gratuitously received funds;

in the form of refunds of contributions previously paid to non-profit organizations that were included in expenses;

in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);

2.1) the date of receipt of real estate under a transfer deed or other document on the transfer (confirming the transfer) of real estate, the date of transfer of ownership of other property (including securities) - for income in the form of dividends received in non-monetary form;

3) the date of making payments in accordance with the terms of concluded agreements or presenting to the taxpayer documents serving as the basis for making calculations, or the last day of the reporting (tax) period - for income:

from leasing property;

in the form of license payments (including royalties) for the use of intellectual property;

in the form of other similar income;

4) the date of recognition by the debtor or the date of entry into legal force of the court decision - for income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);

5) the last day of the reporting (tax) period - for income:

in the form of amounts of restored reserves and other similar income;

in the form of income distributed in favor of the taxpayer with his participation in a simple partnership;

by income from trust management property;

for other similar income;

6) date of identification of income (reception and (or) discovery of documents confirming the existence of income) - for income of previous years;

7) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for income in the form of a positive exchange rate difference on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and a positive revaluation of the value of precious metals and claims (liabilities) expressed in precious metals carried out in accordance with the procedure established by regulations Central Bank Russian Federation;

7) excluded. - Federal Law of May 29, 2002 N 57-FZ;

8) the date of drawing up the act of liquidation of depreciable property, drawn up in accordance with the requirements for accounting, - for income in the form of materials received or other property during the liquidation of depreciable property taken out of service;

9) the date when the recipient of the property (including funds) actually used the specified property (including cash) not by intended purpose or violated the conditions under which they were provided - for income in the form of property (including cash) specified in paragraphs 14, 15 of this Code;

10) the date of transfer of ownership of foreign currency for income from the sale (purchase) of foreign currency;

11) the date of receipt of income in the form of the cash equivalent of the property transferred for replenishment endowment capital non-profit organization in the established Federal law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" in the order and returned to the donor or his legal successors, the date of crediting the funds to the taxpayer's current account is recognized;

12) the date of receipt of income in the form of controlled profit foreign company recognized on December 31 calendar year following the tax period in which the end date of the period falls for which, in accordance with the personal law of such a company, financial statements for fiscal year, and if, in accordance with the personal law of such a company, there is no obligation to draw up and present financial statements- December 31 of the calendar year following the tax period on which the end date of the calendar year for which its profit is determined falls;

13) date of submission to the tax authority tax return on excise taxes in relation to the operations specified in paragraph 24 of part two of this Code;

14) the date of interest payment stipulated in the loan agreement concluded by a specialized developer with an authorized bank for the provision targeted loan in accordance with the Federal Law of December 30, 2004 N 214-FZ "On participation in shared construction apartment buildings and other real estate and on making changes to some legislative acts Russian Federation" - for income in the form of interest on such a loan agreement.

4.1. Funds in the form of subsidies, with the exception of those specified in this Code or received within the framework of a remunerative agreement, are recognized as part of non-operating income in the following order:

subsidies received to finance expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account as expenses actually incurred from these funds are recognized;

subsidies received to finance expenses associated with the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are taken into account as expenses actually incurred using these funds are recognized. When selling, liquidating or otherwise disposing of the specified property, property rights, subsidies received that are not included in income are recognized as non-operating income on the last date of the reporting (tax) period in which the sale, liquidation or other disposal of the specified property, property rights took place;

subsidies received to compensate for previously incurred expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, or lost income are taken into account at a time on the date of their enrollment;

subsidies received to compensate for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account at a time on the date of their enrollment in the amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights. The difference between the amount of subsidies received and the amount included in income on the date of their crediting is reflected in income in a manner similar to the procedure provided for in paragraph three of this paragraph.

In case of violation of the conditions for receiving subsidies provided for in this paragraph, the amount of subsidies received in in full are reflected in the income of the tax period in which the violation was committed.

Funds received from the grantor under a concession agreement, as well as funds received from a public partner under a public-private partnership agreement, municipal-private partnership agreement, are recognized in the manner prescribed by this paragraph for accounting for subsidies.

5. When a financial agent sells financing services against the assignment of a monetary claim, as well as sells them to a new creditor who has received the said claim, financial services the date of receipt of income is defined as the day of subsequent assignment of this claim or fulfillment by the debtor of this claim. When a taxpayer - seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim.

6. Under loan agreements or other similar agreements (including debt obligations issued securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, income is recognized as received and is included in the relevant income at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of its payment stipulated by the agreement , with the exception of the income specified in subparagraph 14 of paragraph of this article.

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with a fixed accrual during the period of validity of the agreement interest rate, income accrued based on this fixed rate is recognized on the last day of each month of the corresponding reporting (tax) period, and income actually received based on the current value (or other value) of the underlying asset is recognized on the date of fulfillment of the obligation under this agreement.

In case of termination of the agreement (repayment debt obligation) during calendar month income is recognized as received and is included in the corresponding income on the date of termination of the agreement (repayment of the debt obligation).

The provisions of this paragraph do not apply to income in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).

Regardless of the provisions of paragraphs one through three of this paragraph, income in the form of interest accrued under a loan agreement to finance a foreign geological exploration project and not recognized for tax purposes for the period from the date of issuance of such a loan to the last day of the month on which the date of the decision on such foreign geological exploration project are taken into account for tax purposes in one of the following ways:

in the event of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically infeasible and (or) geologically unpromising, they are not taken into account for the purposes of taxation;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with one of the conditions specified in paragraph 11 of this Code, it is taken into account in full on the 1st day of the month following the month in which such condition was violated;

The date of decision-making on a foreign geological exploration project is the earliest of the following dates:

the date the taxpayer made a decision on the success of the foreign geological exploration project;

the date of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and the recognition of such a project as economically infeasible and (or) geologically unpromising;

date of termination (partial termination) of obligations under a loan agreement to finance a foreign geological exploration project;

the date on which one of the conditions specified in paragraph 11 of this Code was violated in relation to the loan agreement to finance a foreign geological exploration project;

the last day of the month in which seven consecutive calendar years expire from the date of issuance of a loan to finance a foreign geological exploration project.

The recognition of a foreign geological exploration project as successful or economically inexpedient and (or) geologically unpromising is carried out by the taxpayer independently in a manner similar to the procedure established by paragraph 10 of this Code in relation to the decision specified in paragraph five of paragraph 11 of this Code.

Interest income actually received (both in cash and in in kind, including by offsetting counterclaims and obligations) by a taxpayer under a loan agreement to finance a foreign geological exploration project in the period from the date of issuance of such a loan to the last day of the month on which the date of the decision on such foreign geological exploration project falls, are recognized at the date of their receipt, determined in the order established by paragraph 2 of this Code.

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

8. Income expressed in foreign currency is recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant income, unless otherwise established by this paragraph.

Claims (liabilities), the value of which is expressed in foreign currency, property in the form of currency values are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.

If, when recalculating denominated in foreign currency (conditional monetary units) the cost of claims (obligations) payable in rubles, a different foreign exchange rate established by law or agreement of the parties is applied, the recalculation of income, claims (obligations) in accordance with this paragraph is made at such a rate.

In the case of receiving an advance or deposit, income expressed in foreign currency is recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or deposit (in the part attributable to the advance or deposit).

Claims, the value of which is expressed in foreign currency, under a loan agreement to finance a foreign geological exploration project (including arrears on accrued interest) are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of the decision on the foreign geological exploration project, determined in the manner established by paragraph of this article.

Income in the form of a positive exchange rate difference arising as a result of the recalculation of claims under a loan agreement to finance a foreign geological exploration project on the date of the decision on the foreign geological exploration project is recognized as part of non-operating income in one of the following ways:

in the event of termination of obligations under such a loan agreement in full without satisfaction of the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically inexpedient and (or) geologically unpromising, they are not taken into account for tax purposes;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with one of the conditions specified in paragraph 11 of this Code, it is taken into account in full on the date when such a condition was violated;

in other cases, they are taken into account evenly over two years, starting from the month following the month in which the decision was made on a foreign geological exploration project.

Starting from the day following the date of the decision on a foreign geological exploration project, the recalculation of claims, the value of which is expressed in foreign currency, under the corresponding loan agreement for financing a foreign geological exploration project into rubles is made in rubles general procedure established by paragraphs one through four of this paragraph.

The provisions of Article 271 of the Tax Code of the Russian Federation are used in the following articles:

• General provisions on taxation in transactions between related parties

  If the taxpayer applies, under the agreement specified in paragraph 11 of Article 261 of the Tax Code of the Russian Federation, prices (interest rates) that do not correspond to market prices(interest rates), if the specified discrepancy resulted in an underestimation of the amount of corporate income tax or an overestimation of the amount of loss determined in accordance with Chapter 25 of the Tax Code of the Russian Federation, the taxpayer has the right to independently make an adjustment tax base and the amount of tax (loss) after the expiration of the calendar year in which income from such a transaction is recognized as income in accordance with paragraphs five to sixteen of paragraph 6 of Article 271 of the Tax Code of the Russian Federation.

• The procedure for determining income. Income classification

  Recalculation of the specified income is carried out by the taxpayer depending on the accounting policy for tax purposes, the method of recognizing income in accordance with Articles 271 and 273 of the Tax Code of the Russian Federation.

• Income from sales

  2. Revenue from sales is determined based on all receipts associated with payments for goods (work, services) sold or property rights, expressed in monetary and (or) in kind forms. Depending on the method of recognition of income and expenses chosen by the taxpayer, receipts related to payments for goods sold (work, services) or property rights are recognized for the purposes of this chapter in accordance with Article 271 or Article 273 of the Tax Code of the Russian Federation.

• Income not taken into account when determining the tax base

  26) in the form of property (except for funds) that was received free of charge unitary enterprises from the owner of the property of this enterprise or an authorized body. The procedure for recognizing received funds as income is similar to the procedure for recognizing subsidies in income, provided for in paragraph 4.1 of Article 271 of the Tax Code of the Russian Federation;

• Procedure for recognizing expenses using the accrual method

  Claims, the value of which is expressed in foreign currency, under a loan agreement to finance a foreign geological exploration project (including arrears on accrued interest) are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of the decision on the foreign geological exploration project, determined in the manner established by paragraph 6 of Article 271 of the Tax Code of the Russian Federation.

• Features of determining the tax base for transactions with securities

  The specified loss increases by the amount of accumulated interest (coupon) income on such securities, previously taken into account when determining the tax base in accordance with Articles 271 and 328 of the Tax Code of the Russian Federation, but not actually received by the taxpayer due to the liquidation of the issuing organization, if a reserve was not created for it doubtful debts, and is taken into account when determining the tax base, which takes into account the corresponding accumulated interest (coupon) income on the date of liquidation of the issuing organization.

• Features of determining the tax base for repo transactions with securities

  Interest (coupon) income on securities that are the subject of a repo transaction is taken into account when determining the seller’s tax base for the first part of a repo in the manner established by Articles 271, 273 and 328 of the Tax Code of the Russian Federation, and is not taken into account when determining the tax base for interest (coupon) income for securities that are the subject of a repo transaction from the buyer under the first part of the repo, taking into account the specifics established by the first paragraph of this paragraph.

"Your tax lawyer", 2008, N 9

Despite the fact that according to Art. 39 of the Tax Code of the Russian Federation, sale is recognized as the transfer of ownership of the results of work performed (services provided), and in accordance with Art. 249 of the Tax Code of the Russian Federation, income from sales is considered to be proceeds from sales, in Art. 271 of the Code is established special order, requiring in some cases early recognition of income, i.e. until the moment of implementation. At the same time, in Art. 272 of the Code establishes a “mirror” norm for the distribution of expenses, which organizations recognize either taking into account the principle of uniform recognition of income and expenses, or independently. These rules have only been in effect for a few years, and arbitration practice is just taking shape. In the proposed dilogy of articles, we will analyze approaches to the practical application of these standards.

Early recognition of income. Problems of application of paragraph. 2 p. 2 art. 271 of the Tax Code of the Russian Federation The norms of the Tax Code of the Russian Federation are categorical: income under continuing contracts must be distributed

If the subject of the contract is the performance of work or the provision of services, and the duration of the contract is more than one tax period and the contract does not provide for stages, taxpayers need to take into account a very specific aspect of Chapter. 25 of the Tax Code of the Russian Federation, established in paragraph. 2 p. 2 art. 271 Tax Code of the Russian Federation:

“For industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the phased delivery of work (services), income from the sale of the specified work (services) is distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified work ( services)".

“For productions with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the stage-by-stage delivery of work (services), income from the sale of these works (services) is distributed by the taxpayer independently, taking into account the principle of uniform income recognition based on accounting data "At the same time, the principles and methods in accordance with which income from sales are distributed must be approved by the taxpayer in the accounting policy for tax purposes."

It should be borne in mind that these rules came into force only on January 1, 2004 - this circumstance was noted in the Resolution of the Federal Antimonopoly Service of the North-Western District dated February 19, 2007 in case No. A05-7836/2006-34. At the same time, the Resolution of the Federal Antimonopoly Service of the North-Western District dated February 22, 2008 in case No. A56-14884/2007 states: “For the purposes of calculating profit tax, production with a long technological cycle should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. The above applies only to cases of concluding an agreement that does not provide for the stage-by-stage delivery of work and services (regardless of the duration of the stages)."

Thus, if the sale is discrete in nature (i.e. separate, discontinuous), for example, if the subject of the contract is a specific amount of work or a separate stage, then it is this discrete object that will be sold in a specific period, and the income from its sale is recognized as revenue for this period.

If the implementation is continuous (lasting) in nature, then taxpayers performing such work (providing similar services) need to decide how they will recognize income from performing these works (rendering services): the contract price can be distributed between periods, during which the contract is fulfilled, in one of the following ways - evenly or in proportion to the share actual expenses of this period in total amount expenses provided for in the estimate (this alternative is proposed by the Ministry of Finance of Russia in Letter dated October 13, 2006 N 03-03-04/4/160).

Example 1. The atelier entered into a household contract for urgent sewing of coats. The order was accepted on December 29, 2007, completion of the work and delivery of the completed work to the customer - January 2, 2008. The contract price is 1000 rubles.

Tax authorities believe that if the terms of the contract require the performance of work (provision of services) even within 5 days, but these days fall on two different tax periods, then the income under this contract must be distributed between these periods.

So, in in this case(since the contract is valid for two tax periods - 2007 and 2008) according to clause 2 of Art. 271 of the Tax Code of the Russian Federation, income must be distributed in one of two ways.

The first method (“uniform”): negotiated cost of 1000 rubles. divided by the number of days during which this agreement was executed: 1000 rubles. : 5 days = 200 rub.

In 2007 there are 3 days (December 29, 30, 31), based on this, income is determined: 200 rubles. x 3 days = 600 rub.

In 2008 there are 2 days (January 1 and 2), based on this, income is determined: 200 rubles. x 2 days = 400 rub.

Thus, income in the amount of 1000 rubles. must be evenly distributed between the two years (tax periods) during which the contract was executed:

• 2007 - 600 rubles;
• 2008 - 400 rub.

The second method (“proportional”): contract price in the amount of 1000 rubles. divided according to cost estimates.

Suppose the estimate stipulates that in the first three days of work (December 29, 30 and 31, 2007) 70% of all expenses are carried out, and in the next two days (January 1 and 2, 2008) - 30%. Means:

• 70% of all expenses account for 2007, on the basis of which 70% of income is determined: 1000 rubles. x 70% = 700 rub.;
• 2008 accounts for 30% of all expenses, on the basis of which 30% of income is determined: 1000 rubles. x 30% = 300 rub.

Thus, income in the amount of 1000 rubles. must be distributed in proportion to the cost estimate between the two years (tax periods) during which the contract was executed:

• 2007 - 700 rubles;
• 2008 - 300 rub.

Arbitration practice

A number of courts do not agree with the literal text of the Tax Code of the Russian Federation on the need to distribute income between tax periods with the recognition of partial income ahead of schedule (see, in particular, the Resolution of the Federal Antimonopoly Service of the West Siberian District of May 3, 2005 in case No. F04-2537/2005 ( 10825-A81-26), FAS Volga District dated April 14, 2005 in case No. A72-9271/04-7/711, FAS Central District dated July 27, 2004 in case No. A62-5158/03 and FAS North Western District dated February 5, 2004 in case No. A56-23359/03).

However, in the Resolution of the Federal Antimonopoly Service of the East Siberian District dated January 23, 2006 in case No. A78-1/05-С2-17/9-Ф02-6985/05-С1 recognition of income for continuing construction work is linked to the dating of interim acts on acceptance of completed work, form KS-2<1>and certificates about the cost of work performed, form KS-3<1>. A similar conclusion was made in the Resolution of the Federal Antimonopoly Service of the Ural District dated October 3, 2005 in case No. Ф09-4378/05-С7. At the same time, in the absence of certificates of work performed, the very question of recognizing any income is debatable - this obvious circumstance was drawn to in the Resolution of the Federal Antimonopoly Service of the North-Western District dated February 20, 2004 in case No. A56-17837/03.

<1> Unified forms primary accounting documentation for accounting for work in capital construction and repair and construction work are approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100.

The same courts that recognize early recognition of income under continuing contracts in accordance with paragraph 2 of Art. 271 of the Tax Code of the Russian Federation, link the recognition of income with the simultaneous recognition of expenses.

Example 2. The court concluded that the recognition of income for ongoing work as it is partially completed must be accompanied by the simultaneous recognition of a portion of the expenses attributable to the income. At the same time, the court stated the following. Firstly, when determining the degree of readiness of orders and calculating income and expenses in proportion to it, the taxpayer was guided by paragraph. 2 p. 2 art. 271 Tax Code of the Russian Federation.

Secondly, the interdependence of the procedure for generating income and expenses is also provided for in paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, according to which, if the terms of the contract provide for the receipt of income during 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.

Consequently, the application of the specific features of determining the tax base for industries with a long technological cycle presupposes an inextricable temporary connection between income and expenses and excludes the reflection of income in isolation from the expenses caused by them.

The position tax authority, which forms the basis of the contested decision, allows for separate reflection of income and expenses, as well as taxation of income without reducing them by the amount of expenses related to them.

Similar conclusions are contained in the Resolutions of the Federal Antimonopoly Service of the Central District dated December 12, 2007 in case No. A36-3264/2006 and dated May 31, 2006 in case No. A36-4182/2005. At the same time, in the Resolution of December 12, 2007, the court stated that construction site is an object with a long technological cycle. In this regard, the object of taxation for this site should be determined taking into account the features provided for tax legislation, namely taking into account the norms of paragraph 2 of Art. 271 Tax Code of the Russian Federation.

In the Resolution of the Federal Antimonopoly Service of the North-Western District dated March 23, 2005 in case No. A56-8174/04, the recognition of income and expenses under a commission agreement was recognized as legitimate. The court stated: despite the fact that the terms of the commission agreement do not provide for the phased delivery of work to the commission agent and the customer, the acts determining the degree of readiness of orders were drawn up by the taxpayer unilaterally and cannot indicate the completion of work in any part.

When determining the degree of readiness of orders and calculating income and expenses in proportion to it, the taxpayer was guided by paragraph. 2 p. 2 art. 271 Tax Code of the Russian Federation. At the same time, when practical application This provision of the Code must take into account the industry specifics of the taxpayer’s activities.

Example 3. The decision of the Supreme Arbitration Court of the Russian Federation dated September 21, 2007 N 11536/07 upheld the Resolution of the FAS of the East Siberian District dated May 24, 2007 in case N A33-32430/05-F02-2563/07, in which the taxpayer’s determination was recognized as lawful revenues for the services provided for the storage of spent nuclear fuel based on the amount of actual costs, since specific deadlines for completing the stages of spent nuclear fuel management have not been established.

According to the case materials, the taxpayer provides a long-term, comprehensive service, including transportation, reception, technological storage, subsequent reprocessing of spent nuclear fuel, and storage of radioactive waste. The cost of services for handling spent fuel assemblies is determined on the basis of negotiated wholesale prices of imported waste. The price for long-term storage services for spent nuclear fuel is established by protocols approved by the First Deputy Minister of the Russian Federation for Atomic Energy, and includes the cost of providing these services, as well as the costs of using a special train, the services of accompanying personnel, and transportation of spent fuel on the territory of the Russian Federation.

Since the cost under the contracts is determined for the comprehensive provision of services, and there are no clearly established deadlines for completing the stages of spent nuclear fuel management, the conclusions of the tax authority that profit should be determined at the time of drawing up the act on acceptance of radioactive waste for technological storage based on the amount of spent nuclear fuel are unlawful. fuel accepted for storage and the wholesale price established by the approval protocols as one of the conditions of the concluded contracts.

Since services for the storage and reprocessing of spent nuclear fuel have a long technological cycle, and funds are received for the entire range of services provided for in the contract and agreements, it is impossible to determine in what amount the services were paid for the corresponding tax period under these circumstances. Therefore, with sufficiently certain facts economic activity are only expenses incurred by the enterprise in the corresponding tax period in the provision of these services.

In this regard, the taxpayer reasonably established a method for determining revenue from the sale of such services in the amount of recognized expenses increased by 25% of the planned profitability, and tax office had no basis for determining revenue by another method, therefore the courts correctly declared the decision of the tax authority illegal in part additional charge income tax.

Who is obliged to apply paragraph. 2 p. 2 art. 271 Tax Code of the Russian Federation

If the taxpayer decides to apply the provisions of paragraph. 2 p. 2 art. 271 of the Tax Code of the Russian Federation and distribute income across tax periods, then it is necessary to decide in which cases this needs to be done (according to official bodies).

There is a point of view that production with a long technological cycle includes, for example, the activities of machine-building plants (aviation, shipbuilding, turbine, etc.). However, at the same time, contracts with a long (long-term) validity period should be distinguished from production with a long production cycle, since these are different things.

Thus, if an organization enters into a long-term contract for the maintenance of any equipment, then such a contract cannot be considered a production with a long technological cycle, and therefore income under such a contract is recognized in the general manner (upon the signing of acts confirming the completion of work), i.e. . there is no need to distribute them across reporting (tax) periods. In support of this position, as a rule, reference is made to Letter of the Ministry of Finance of Russia dated February 4, 2005 N 03-03-01-04/1/52. It follows from it that carrying out maintenance work on main pipelines is not a production with a long technological cycle (such as the construction of ships, aircraft, turbines), but long-term (long-term) is the validity period of contracts concluded with customers, which is not the same thing same. However, in relation to the provision information services under the agreement lasting from September 1, 2003 to October 31, 2004, in the Letter of the Ministry of Finance of Russia dated September 20, 2004 N 03-03-01-04/1/51 the answer was given that “the taxpayer must distribute the income received and expenses incurred evenly over the entire period of provision of services under this contract."

So, early recognition of income due to the literal interpretation of the norms of paragraph 2 of Art. 271 of the Tax Code of the Russian Federation still arises in any case of performance of work (provision of services) under ongoing contracts in relation to:

• to income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly - by virtue of paragraph. 1 item 2 art. 271 Tax Code of the Russian Federation;
• to productions with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the phased delivery of work (services) - by virtue of paragraph. 2 p. 2 art. 271 Tax Code of the Russian Federation.

When interpreting para. 2 p. 2 art. 271 of the Tax Code of the Russian Federation, it turns out that the word “production” is linked exclusively to production finished products and is not applicable to works and services not related to its release.

In this regard, a number of questions arise, which sooner or later the Supreme Arbitration Court of the Russian Federation is called upon to resolve. Firstly, if “production” is linked only to the production of finished products, then why do the tax authorities apply clause 2 of Art. 271 of the Tax Code of the Russian Federation to builders who sell not their finished products, but the results of work performed?

Secondly, in para. 2 p. 2 art. 271 of the Tax Code of the Russian Federation we are talking about production with a long (more than one tax period) technological cycle in the case “if the terms of the concluded contracts do not provide for the phased delivery of work (services) ...”. Does it follow from this that this applies only to those machine-building plants that produce their finished products under contract agreements with specific customers for the manufacture of things (Article 703 of the Civil Code of the Russian Federation), and does not apply to those that produce their finished products on the free market and sell them then under supply contracts (Article 506 of the Civil Code of the Russian Federation)? (It turns out that aviation, shipbuilding and power engineering plants working on specific orders should recognize income ahead of schedule, but automobile plants that produce their finished products not for a specific customer, but on a free specific market, should not do this).

Thirdly, if during the “construction of ships, aircraft, turbines, etc.” income must be recognized during the “construction” period, then what do you order to do if as a result of the sale of “ships, aircraft, turbines, etc.” will not happen, since it will never come to the release of finished products?

If the contract provides for stages

Since the condition for the application of paragraph. 2 p. 2 art. 271 of the Tax Code of the Russian Federation is the absence of stages in the contract, then some experts propose introducing a condition on stages into the contract in order to avoid the need for early recognition of part of the income. In this case, income will be determined for each completed stage - and the stage can last more than one tax period. Let us recall that the Resolution of the Federal Antimonopoly Service of the North-Western District dated February 22, 2008 in case No. A56-14884/2007 states that the norms of paragraph. 2 p. 2 art. 271 of the Tax Code of the Russian Federation applies “only to cases of concluding an agreement that does not provide for the stage-by-stage delivery of work and services (regardless of the duration of the stages).”

Example 4. In assessing additional income tax, the inspectorate pointed out that the taxpayer had understated income as a result of violating the principle of uniform recognition of income and expenses when performing work over several tax periods, established by clause 2 of Art. 271 Tax Code of the Russian Federation.

In this case, the contract provides for the delivery of work in stages, and therefore a schedule for delivery of the relevant completed work has been drawn up. Since the transfer of completed work was not carried out in 2004, but was carried out in 2005, the appellate court came to the conclusion that the taxpayer legally took into account income in accordance with the requirements of paragraph 1 of Art. 271 of the Tax Code of the Russian Federation, i.e. in 2005

(Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 31, 2007 in case No. Ф04-7506/2006(34257-А81-14))

The nuances of determining income during the phased delivery of work are explained in Letters of the Ministry of Finance of Russia dated August 20, 2007 N 03-03-06/1/578 and the Ministry of Taxes of Russia dated September 15, 2004 N 02-5-10/54. However, it is necessary to keep in mind that not every stage generates income.

Example 5. When considering a dispute regarding the legality of the taxpayer’s reflection of income on government contracts(contracted to carry out work on the development of electronic visual teaching aids) courts, applying paragraph 4 of Art. 38 Tax Code of the Russian Federation, art. Art. 702, 708, 711 and 720 of the Civil Code of the Russian Federation, made a legal and reasonable conclusion about the unfounded requirement of the tax authority to reflect income for the first two stages in the tax period of 2002. When making its decision, the court relied on the following facts:

• the result of the work, i.e. material expression that can be implemented to meet the customer’s needs appears only at the end of the third, final stage and that the work has been divided into stages for the convenience of budget financing;
• stages of work are not an independent type of work (they represent intermediate deadlines for the completion of work and its payment) and in this regard are not recognized as an object of taxation (taking into account the method of accrual applied by the taxpayer and the recognition of income for tax purposes of proceeds from the sale of goods, works, services (Article 271, clause 1 of article 249 of the Tax Code of the Russian Federation));
• the result of the work (software product) was transferred to the customer using invoices in July 2003.

Conclusions. Despite controversial arbitration practices, taxpayers are required to distribute income between several tax periods and recognize part of the income early if the following conditions are met:

• the subject of the contract is the performance of work or the provision of services (in this case, the terminology of Article 38 of the Tax Code of the Russian Federation is used);
• the agreement lasts more than one tax period;
• The contract does not provide for stages.

If the contract establishes stages, then income is determined for each stage, and the stage must represent a completed work (service) that has independent significance.

What period do the expenses belong to? Problems of application of paragraph. 2 and 3 clauses 1 art. 272 Tax Code of the Russian Federation

According to the general rule established in paragraph. 1 clause 1 art. 272 of the Tax Code of the Russian Federation, expenses accepted for income 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 of Art. . Art. 318 - 320 Tax Code of the Russian Federation. Let us recall that Art. Art. 318 and 320 of the Code regulate the distribution of direct expenses.

Indirect costs should be discussed separately. On the one hand, the first sentence of paragraph. 2 p. 1 art. 272 of the Tax Code of the Russian Federation provides that expenses are recognized in the reporting (tax) period in which they arise based on the terms of transactions.

On the other hand, par. 3 p. 1 art. 272 of the Tax Code of the Russian Federation establishes a special rule for ongoing contracts: “... if the terms of the contract provide for the receipt of income during 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." At the same time, this norm is corresponding ("mirror") with the special norm of paragraph 2 of Art. 271 Tax Code of the Russian Federation. Based on this, the recognition of income and expenses under continuing contracts must be carried out jointly in one period (this circumstance is recognized, in particular, in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated February 22, 2008 in case No. A56-14884/2007 and dated March 23, 2005 in case No. A56-8174/04, FAS of the East Siberian District dated May 24, 2007 in case No. A33-32430/05-F02-2563/07, FAS Central District dated May 31, 2006 in case No. A36 -4182/2005).

However, Federal Law of June 6, 2005 N 58-ФЗ para. 2 p. 1 art. 272 of the Tax Code of the Russian Federation was supplemented with a second sentence: “... if the transaction does not contain such conditions and the connection between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.”

This norm was put into effect on January 1, 2006 and still raises a lot of questions. If, before January 1, 2006, expenses under contracts in which there was no period for using the result of the contract could be recognized for the purposes of calculating income tax at a time<1>, then from January 1, 2006, taxpayers for such expenses are already required to make an independent decision on the distribution of these expenses by period. What situations does this norm of the Tax Code of the Russian Federation apply to?

<1>A similar conclusion follows from arbitration practice - see, in particular, the Resolutions of the Federal Antimonopoly Service of the North-Western District dated October 15, 2007 in case No. A05-810/2007 and dated March 13, 2007 in case No. A05-11056/2006- 12, FAS Moscow District dated May 22, 2007 in case No. KA-A40/4360-07, FAS West Siberian District dated April 9, 2007 in case No. F04-1999/2007(33120-A81-34).

It's obvious that rent for January is the January expense. The costs of obtaining a license for a certain period are subject to distribution during the validity period of the received license - attention to this obvious circumstance was drawn in the Resolution of the Federal Antimonopoly Service of the Volga District dated February 14, 2008 in case No. A65-9200/2007.

But what period expense is the fee for the non-exclusive right to use? software product? If the contract establishes a validity period for such a right, then everything is clear - expenses are distributed during this period. What if there is no such condition in the contract? Then the taxpayer is obliged to make an independent decision.

It turns out that the criteria for the distribution of expenses are established for each individual expense for a specific transaction (by analogy with accounting similar expenses can also be called deferred expenses in tax accounting).

Based on this, many experts suggest for each application of this rule draw up an accountant’s certificate showing the mechanism for distributing expenses (for example, evenly over one tax period: 50% during one tax period and 50% during another; 70% and 30%). The legitimacy of this approach is confirmed by arbitration practice, even for episodes that arose before 2006.

Example. When determining the taxable base for income tax, the inspectorate did not take into account the company's expenses paid for consulting services (on the formation and management of a securities portfolio, legal support for the circulation of securities, transactions with bills of exchange, accounting for rights to securities, etc.) for 2004 and 2005, since these expenses are not related to activities aimed at generating income and are not economically justified and not documented.

Since the connection between income and expenses could not be clearly defined, the taxpayer, on the basis of paragraph. 2 p. 1 art. 272 of the Tax Code of the Russian Federation independently distributed expenses taking into account the principle of uniform recognition, based on the prospects of its activities and the recognition of the 10-year period for using the information received under the contract:

The courts confirmed the legality of the taxpayer’s actions and recognized the tax authority’s conclusion about the economic unjustification of the services provided as inconsistent with the evidence, since the taxpayer bought and sold promissory notes during the audited period.

(Resolution of the Federal Antimonopoly Service of the East Siberian District dated October 24, 2007 in case No. A74-126/07-F02-7592/07)

Thus, even before January 1, 2006, taxpayers had the right to independently distribute certain expenses between several reporting (tax) periods. This right was confirmed by arbitration courts, in particular in:

• The resolution of the Federal Antimonopoly Service of the West Siberian District dated March 12, 2007 in case No. F04-1335/2007 (32145-A45-26) recognized the distribution of expenses for seven years for a software design work and a second-degree domain name as legitimate;
• The resolution of the Federal Antimonopoly Service of the Volga District dated April 3, 2007 in case No. A55-11076/06 recognized the distribution of costs for the construction of a building for future periods as legitimate.

At the same time, the Resolution of the Federal Antimonopoly Service of the Central District dated November 22, 2007 in case No. A14-571-200716/25 emphasizes: “The taxpayer’s arguments regarding the attribution of expenses to any tax periods are rejected as contrary to tax legislation.”

Conclusions. To summarize what has been said, we can state that if the contract contains conditions regarding the period of its validity or the period of use of the result of its execution, then expenses are subject to distribution based on these terms.

Under a contract that does not contain such conditions, it is necessary to compare the expenses incurred with the expected income:

• if expenses are related to income-generating activities under ongoing contracts (income from which, according to paragraph 2 of Article 271 of the Tax Code of the Russian Federation, is subject to distribution), then such expenses according to paragraph. 3 p. 1 art. 272 of the Tax Code of the Russian Federation are subject to distribution, and the taxpayer determines the distribution method independently;
• if the connection between income and expenses cannot be clearly defined or is determined indirectly, the taxpayer is obliged for each such expense to make an independent decision on the procedure for distributing expenses (this applies to various types of expenses) general expenses", such as costs for information and consulting services, and marketing research).

A.N.Medvedev

chief auditor

CJSC "Audit BT",

member of the Scientific Expert Council

Chambers of tax consultants

Located on a land plot owned by another person, has the right of use granted by such person for this real estate land plot.

The second paragraph is no longer valid.

2. When the ownership of real estate located on someone else’s land plot is transferred to another person, he acquires the right to use the corresponding land plot on the same conditions and to the same extent as the previous owner of the property.

Commentary to Art. 271 Civil Code of the Russian Federation

1. Limit dimensions The area of ​​the part of the land plot occupied by a building, structure, structure and necessary for their use is determined in accordance with clause 3 of Art. 33 of the Land Code based on the norms of land allocation approved in the established manner for specific types of activities or rules of land use and development, land management, urban planning and design documentation.

2. In the event of a transfer of ownership of a building, structure, structure to several owners, the procedure for using the land plot is determined taking into account the shares in the ownership of the building, structure, structure or the established procedure for using the land plot (Clause 1, Article 35 of the Land Code).

3. The buyer of a building, structure, structure has the right to demand registration of the corresponding rights to the land plot occupied by real estate and necessary for its use, on the same terms and to the same extent as the previous owner of the real estate, from the moment of state registration of the transfer of ownership of the building , structure, construction.

Arbitrage practice.

If the real estate is located on a land plot owned by the seller with the right of permanent (indefinite) use, and the buyer, in accordance with Article 20 of the Land Code of the Russian Federation, cannot be provided with a land plot with such a right, the latter as the person to whom the right of permanent (indefinite) use of the land plot has been transferred in connection with the acquisition of a building, structure, structure (clause 2 of Article 268, clause 1 of Article 271 of the Civil Code of the Russian Federation), he can formalize his right to a land plot by concluding a lease agreement or acquire ownership of it in the manner prescribed by clause 2 of Art. 3 of the Law on the entry into force of the Land Code.

The buyer of a building, structure, structure located on a land plot owned by the seller on a lease basis, from the moment of registration of the transfer of ownership of such real estate acquires the right to use the land plot occupied by the building, structure, structure and necessary for their use on a lease basis, regardless of whether the lease agreement between the buyer of real estate and the owner of the land plot has been drawn up in accordance with the established procedure (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 24, 2005 N 11).

4. Land plots that are in state or municipal ownership and on which buildings, structures and structures are located, which on the day of entry into force of the Land Code are owned by all-Russian public organizations of disabled people and organizations, the only founders of which are all-Russian public organizations disabled people are provided to these organizations free of charge.

Special law.

Federal Law of October 25, 2001 N 137-FZ "On the implementation of the Land Code of the Russian Federation."

Another comment on Art. 271 Civil Code of the Russian Federation

1. The owner of a building, structure or other real estate located on a land plot owned by another person has the right to use the part of the land plot provided by such person for this real estate.

Unless otherwise follows from the law, a decision on the provision of land in state or municipal ownership, or an agreement, the owner of a building or structure has the right permanent use part of the land plot (Articles 268 - 270) on which this real estate is located.

2. When the ownership of real estate located on someone else’s land plot is transferred to another person, he acquires the right to use the corresponding part of the land plot on the same conditions and to the same extent as the previous owner of the property.

The transfer of ownership of a land plot is not the basis for termination or change of the right to use this plot belonging to the owner of the real estate.

3. The owner of real estate located on someone else’s land plot has the right to own, use and dispose of this real estate at his own discretion, including demolition of the relevant buildings and structures, insofar as this does not contradict the conditions for use of this plot established by law or agreement.

Absence in operation Russian legislation rules: everything located on the land plot follows the right to land - often leads to a situation where the owner of the land plot and the owner of the building are different persons. At the same time, the exercise of ownership of a structure (building, structure) is impossible without any right to land. Based on this, in paragraph 1 of Art. 271 it was determined that the owner of a building, structure or other real estate located on a land plot owned by another person has the right to use the land plot provided for real estate by the owner of the land plot.

If an agreement has not been reached between the owner of the plot and the owner of the real estate on the provision of a land plot and the rights to the plot located under the property cannot be established on the basis of the law or a decision on the provision of land, then by virtue of the norm of paragraph 1 of Art. 271 property owners have the right to permanent (indefinite) use of the land plot under the property. However, due to restrictions in establishing the right of permanent (indefinite) use of a land plot, established by Art. 20 of the Land Code, only state and municipal institutions, federal government enterprises, state authorities and local governments. Other persons cannot have such a right and must convert their right into ownership or lease rights in fixed time, except for citizens for whom the deadline is not established (see commentary to Article 270).

1. For the purposes of this chapter, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method).

2. For income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

For industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for stage-by-stage delivery of work (services), income from the sale of the specified work (services) is distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified work (services) ) (paragraph additionally included from January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ).

3. For income from sales, unless otherwise provided by this chapter, the date of receipt of income is the date of sale of goods (work, services, property rights), determined in accordance with paragraph 1 of Article 39 of this Code, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in payment for them. When selling goods (work, services) under a commission agreement (agency agreement) by the taxpayer-committent (principal), the date of receipt of income from the sale is recognized as the date of sale of the property (property rights) belonging to the committent (principal), indicated in the notice of the commission agent (agent) about the sale and (or) in the report of the commission agent (agent) (paragraph as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002.

The date of sale of real estate is the date of transfer of real estate to the acquirer of this property under a transfer deed or other document on the transfer of real estate.

(Paragraph additionally included from January 1, 2013 by Federal Law of November 29, 2012 N 206-FZ)
From January 1, 2013, paragraphs two to four of paragraph 3 of the previous edition are considered, respectively, paragraphs three to five of paragraph 3 of this edition - Federal Law of November 29, 2012 N 206-FZ.

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The date of sale of securities owned by the taxpayer is also recognized as:
(The paragraph was additionally included on January 1, 2010 by Federal Law of November 25, 2009 N 281-FZ; as amended by Federal Law of December 28, 2013 N 420-FZ.

date of termination of obligations to transfer securities by offsetting similar counterclaims;
(The paragraph was additionally included from January 1, 2015 by Federal Law of December 28, 2013 N 420-FZ)
the date of actual receipt by the taxpayer of the amounts of partial repayment of the nominal value of the security during the period of its circulation, provided for by the terms of issue.

(The paragraph was additionally included from January 1, 2015 by Federal Law of December 28, 2013 N 420-FZ)

From January 1, 2015, paragraphs four and five of paragraph 3 of the previous edition are considered, respectively, paragraphs six and seven of paragraph 3 of this edition - Federal Law of December 28, 2013 N 420-FZ.

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For the purposes of this chapter, the requirements for the transfer of securities of the same issuer, one type, one category (type) or one mutual investment fund (for investment units of mutual investment funds) with the same volume of rights are recognized as homogeneous (paragraph additionally included from January 1, 2010 by Federal Law dated November 25, 2009 N 281-FZ).

In this case, the offset of counter homogeneous claims must be confirmed by documents in accordance with the legislation of the Russian Federation on the termination of obligations to transfer (accept) securities, including reports of the clearing organization, persons engaged in brokerage activities, or managers who, in accordance with the legislation of the Russian Federation, provide the taxpayer provides clearing, brokerage services or carries out trust management in the interests of the taxpayer (paragraph additionally included from January 1, 2010 by Federal Law of November 25, 2009 N 281-FZ).

4. For non-operating income, the date of receipt of income is recognized as:
1) the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of work, services) - for income (paragraph as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations , arising from January 1, 2002:
the paragraph was deleted from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations that arose from January 1, 2002;
in the form of property (work, services) received free of charge;
for other similar income;
2) the date of receipt of funds to the taxpayer’s current account (cash) - for income:
in the form of dividends from equity participation in the activities of other organizations;
in the form of gratuitously received funds;
in the form of refunds of contributions previously paid to non-profit organizations that were included in expenses;
in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);
(The paragraph was additionally included from January 1, 2014 by Federal Law of December 28, 2013 N 420-FZ)
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The provisions of paragraph five of subparagraph 2 of paragraph 4 of this article (as amended by Federal Law No. 420-FZ of December 28, 2013) apply to legal relations that arose from January 1, 2011 - see paragraph 4 of Article 6 of the Federal Law of December 28, 2013 N 420-ФЗ.

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From January 1, 2014, paragraph five of subparagraph 2 of the previous edition is considered paragraph six of subparagraph 2 of this edition - Federal Law of December 28, 2013 N 420-FZ.

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(The subparagraph was additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002)
2.1) the date of receipt of real estate under a transfer deed or other document on the transfer (confirming the transfer) of real estate, the date of transfer of ownership of other property (including securities) - for income in the form of dividends received in non-monetary form;
(The subparagraph was additionally included from January 1, 2015 by Federal Law of November 24, 2014 N 366-FZ)
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Subparagraph 2 of the previous edition, from June 30, 2002, is considered subparagraph 3 of this edition - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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3) the date of making payments in accordance with the terms of concluded agreements or presenting to the taxpayer documents serving as the basis for making calculations, or the last day of the reporting (tax) period - for income:
from leasing property;
in the form of license payments (including royalties) for the use of intellectual property;
in the form of other similar income;
(Subclause as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002.

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Subparagraph 3 of the previous edition is considered to be subparagraph 4 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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4) the date of recognition by the debtor or the date of entry into legal force of the court decision - for income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage) (subparagraph as amended by in force since June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002;
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Subparagraph 4 of the previous edition is considered to be subparagraph 5 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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5) the last day of the reporting (tax) period - for income:
in the form of amounts of restored reserves and other similar income;
in the form of income distributed in favor of the taxpayer with his participation in a simple partnership;
on income from trust management of property;
for other similar income;
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Subparagraph 5 of the previous edition is considered to be subparagraph 6 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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6) date of identification of income (reception and (or) discovery of documents confirming the existence of income) - for income of previous years;
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Subclause 6 of the previous edition is considered to be subclause 7 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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7) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for income in the form of a positive exchange rate difference on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and a positive revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in the manner established by regulations of the Central Bank of the Russian Federation;
(Subclause as amended, entered into force on January 1, 2016 by Federal Law of November 28, 2015 N 328-FZ.

7) the subparagraph was deleted from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations that arose from January 1, 2002;
8) the date of drawing up the act of liquidation of depreciable property, drawn up in accordance with the accounting requirements - for income in the form of materials received or other property during the liquidation of depreciable property taken out of service;
(Subclause as amended, entered into force on August 24, 2013 by Federal Law of July 23, 2013 N 248-FZ.

9) the date when the recipient of the property (including funds) actually used the specified property (including funds) for other than its intended purpose or violated the conditions under which they were provided - for income in the form of property (including funds ) specified in paragraphs 14, 15 of Article 250 of this Code (subparagraph as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002;
10) the date of transfer of ownership of foreign currency for income from the sale (purchase) of foreign currency (subparagraph additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002 );
11) the date of receipt of income in the form of the cash equivalent of property transferred to replenish the endowment capital of a non-profit organization in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations” and returned to the donor or his legal successors, the date of crediting funds to the taxpayer’s current account is recognized (the subparagraph was additionally included from November 22, 2011 by Federal Law of November 21, 2011 N 328-FZ);
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The provisions of subclause 8.1 of clause 2 of this article (as amended by Federal Law No. 328-FZ of November 21, 2011) apply from January 1, 2012 - see clause 3 of Article 4 of Federal Law of November 21, 2011 No. 328-FZ.

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12) the date of receipt of income in the form of profit of a controlled foreign company is recognized as December 31 of the calendar year following the tax period in which the end date of the period for which, in accordance with the personal law of such a company, financial statements for the financial year are compiled, and in the absence of In accordance with the personal law of such a company, the obligation to prepare and present financial statements is December 31 of the calendar year following the tax period that falls on the end of the calendar year for which its profit is determined.

(The subparagraph was additionally included on January 1, 2015 by Federal Law of November 24, 2014 N 376-FZ; as amended by Federal Law of February 15, 2016 N 32-FZ.

4.1. Funds in the form of subsidies received by organizations, with the exception of cases of receiving subsidies within the framework of a reimbursable agreement, are recognized as part of non-operating income in the following order:
subsidies received to finance expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account for no more than three tax periods, counting the tax period in which these subsidies were received, as they are recognized expenses actually incurred from these funds. At the end of the third tax period, subsidies received that are not included in income are recognized as non-operating income for the last reporting date this tax period;
subsidies received to finance expenses associated with the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are taken into account as expenses actually incurred using these funds are recognized. When selling, liquidating or otherwise disposing of the specified property, property rights, subsidies received that are not included in income are recognized as non-operating income on the last date of the reporting (tax) period in which the sale, liquidation or other disposal of the specified property, property rights took place;
subsidies received to compensate for previously incurred expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, or lost income are taken into account at a time on the date of their enrollment;
subsidies received to compensate for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account at a time on the date of their enrollment in the amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights. The difference between the amount of subsidies received and the amount included in income on the date of their crediting is reflected in income in a manner similar to the procedure provided for in paragraph three of this paragraph.

In case of violation of the conditions for receiving subsidies provided for in this paragraph, the amounts of subsidies received are reflected in full as part of the income of the tax period in which the violation was committed.

(The clause was additionally included on April 7, 2010 by Federal Law of April 5, 2010 N 41-FZ, applies to legal relations that arose from January 1, 2009; as amended, put into effect on January 1, 2015 by Federal Law of December 29, 2014 N 465-FZ.

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The provisions of paragraph 4.1 of this article (as amended by Federal Law No. 465-FZ of December 29, 2014) apply to legal relations regarding the accounting in the tax base for corporate income tax of income in the form of subsidies received to support purchasing activities electrical energy from the energy systems of foreign countries and from manufacturers operating in the Crimean region federal district, for the purpose of her further implementation to consumers (providing energy supply to consumers of electrical energy) at established prices (tariffs) that arose from June 1, 2014 - see paragraph 2 of Article 3 of the Federal Law of December 29, 2014 N 465-FZ.

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4.2. The clause was additionally included from September 2, 2010 by Federal Law of July 27, 2010 N 229-FZ, the effect applies to legal relations that arose from January 1, 2010; no longer in force on January 1, 2015 - Federal Law of December 29, 2014 N 465-FZ.

4.3. The clause was additionally included from March 11, 2011 by Federal Law of March 7, 2011 N 23-FZ, the effect applies to legal relations that arose from January 1, 2011; no longer in force on January 1, 2015 - Federal Law of December 29, 2014 N 465-FZ.

4.4. The clause was additionally included on July 22, 2011 by Federal Law of July 19, 2011 N 245-FZ, and applies to legal relations that arose from January 1, 2010; no longer in force on January 1, 2015 - Federal Law of December 29, 2014 N 465-FZ.

5. When a financial agent sells financing services against the assignment of a monetary claim, as well as the sale of financial services by a new creditor who has received the specified claim, the date of receipt of income is determined as the day of the subsequent assignment of this claim or the debtor’s fulfillment of this claim. When a taxpayer - seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right to claim is determined as the day the parties sign the act of assignment of the right to claim (clause as amended, put into effect on June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002.

6. Under loan agreements or other similar agreements (including debt obligations issued by securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, income is recognized as received and is included in the corresponding income at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of its payment stipulated by the agreement.

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with the accrual of a fixed interest rate during the validity period of the agreement, income accrued based on this fixed rate, are recognized on the last day of each month of the corresponding reporting (tax) period, and income actually received based on the current value (or other value) of the underlying asset is recognized on the date of fulfillment of the obligation under this agreement.

In the event of termination of the agreement (repayment of a debt obligation) during a calendar month, income is recognized as received and is included in the corresponding income on the date of termination of the agreement (repayment of a debt obligation).

The provisions of this paragraph do not apply to income in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).

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The provisions of paragraph four of paragraph 6 of this article (as amended by Federal Law of December 28, 2013 N 420-FZ) apply to legal relations that arose from January 1, 2011 - see paragraph 4 of Article 6 of Federal Law of December 28, 2013 N 420 -FZ.

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(Clause as amended, entered into force on January 1, 2014 by Federal Law of December 28, 2013 N 420-FZ.

7. The clause was additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; lost force on January 1, 2015 - Federal Law of April 20, 2014 N 81-FZ.

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From June 30, 2002, paragraph 7 of the previous edition is considered paragraph 8 of this edition - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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8. Income expressed in foreign currency is recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant income, unless otherwise established by this paragraph.

Claims (obligations), the value of which is expressed in foreign currency, property in the form of currency values ​​are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.

If, when recalculating the value of claims (obligations) expressed in foreign currency (conventional monetary units) payable in rubles, a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of income, claims (obligations) in accordance with this paragraph is carried out according to this course.

In the case of receiving an advance or deposit, income expressed in foreign currency is recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or deposit (in the part attributable to the advance or deposit).

(Clause as amended, entered into force on January 1, 2015 by Federal Law of April 20, 2014 N 81-FZ.

New edition of Art. 271 Tax Code of the Russian Federation

1. For the purposes of this chapter, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method), unless otherwise provided for in paragraph 1.1 of this article.

1.1. Taxpayers specified in subparagraph 1 of paragraph 1 of Article 275.2 of this Code recognize income from activities related to the production of hydrocarbons in a new offshore hydrocarbon field in the tax (reporting) period in which they occurred, regardless of the time of actual receipt cash, other property (work, services) and (or) property rights (accrual method), but not earlier than the date of allocation of a new offshore hydrocarbon deposit on the subsoil plot or in the cases provided for in paragraph 8 of Article 261 of this Code, the date of the taxpayer’s decision on the completion of work (part of it) for the development of natural resources on a specified subsoil plot or on the complete cessation of work on a subsoil plot due to economic infeasibility, geological futility or for other reasons.

If more than one new offshore hydrocarbon deposit is allocated on a subsoil plot, the amount of income up to the date of allocation of new offshore hydrocarbon deposits on a subsoil plot related to activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon deposit carried out at each new deposit on this subsoil plot is determined taking into account the provisions of paragraph 3 of Article 299.3 of this Code.

The income specified in this paragraph, expressed in foreign currency, for tax purposes is recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the dates corresponding to the dates of recognition of similar types of income in accordance with paragraphs 3 - 6 of this article, without taking into account the provisions of paragraph one of this paragraph.

2. For income relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

For industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for stage-by-stage delivery of work (services), income from the sale of the specified work (services) is distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified work (services) ).

3. For income from sales, unless otherwise provided by this chapter, the date of receipt of income is the date of sale of goods (work, services, property rights), determined in accordance with paragraph 1 of Article 39 of this Code, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in payment for them. When selling goods (work, services) under a commission agreement (agency agreement) by the taxpayer-committent (principal), the date of receipt of income from the sale is recognized as the date of sale of the property (property rights) belonging to the committent (principal), indicated in the notice of the commission agent (agent) about the sale and (or) in the report of the commission agent (agent).

The date of sale of real estate is the date of transfer of real estate to the acquirer of this property under a transfer deed or other document on the transfer of real estate.

The date of sale of securities owned by the taxpayer is also recognized as:

date of termination of obligations to transfer securities by offsetting similar counterclaims;

the date of actual receipt by the taxpayer of the amounts of partial repayment of the nominal value of the security during the period of its circulation, provided for by the terms of issue.

For the purposes of this chapter, requirements for the transfer of securities of the same issuer, one type, one category (type) or one mutual investment fund (for investment units of mutual investment funds) with the same volume of rights are recognized as homogeneous.

In this case, the offset of counter homogeneous claims must be confirmed by documents in accordance with the legislation of the Russian Federation on the termination of obligations to transfer (accept) securities, including reports of the clearing organization, persons engaged in brokerage activities, or managers who, in accordance with the legislation of the Russian Federation, provide clearing, brokerage services or carry out trust management in the interests of the taxpayer.

4. For non-operating income, the date of receipt of income is recognized as:

1) the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of work, services) - for income:

paragraph two excluded;

in the form of property (work, services) received free of charge;

for other similar income;

2) the date of receipt of funds to the taxpayer’s current account (cash) - for income:

in the form of dividends from equity participation in the activities of other organizations;

in the form of gratuitously received funds;

in the form of refunds of contributions previously paid to non-profit organizations that were included in expenses;

in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);

2.1) the date of receipt of real estate under a transfer deed or other document on the transfer (confirming the transfer) of real estate, the date of transfer of ownership of other property (including securities) - for income in the form of dividends received in non-monetary form;

3) the date of making payments in accordance with the terms of concluded agreements or presenting to the taxpayer documents serving as the basis for making calculations, or the last day of the reporting (tax) period - for income:

from leasing property;

in the form of license payments (including royalties) for the use of intellectual property;

in the form of other similar income;

4) the date of recognition by the debtor or the date of entry into legal force of the court decision - for income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);

5) the last day of the reporting (tax) period - for income:

in the form of amounts of restored reserves and other similar income;

in the form of income distributed in favor of the taxpayer with his participation in a simple partnership;

on income from trust management of property;

for other similar income;

6) date of identification of income (reception and (or) discovery of documents confirming the existence of income) - for income of previous years;

7) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for income in the form of a positive exchange rate difference on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and a positive revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in the manner established by regulations of the Central Bank of the Russian Federation;

8) the date of drawing up the act of liquidation of depreciable property, drawn up in accordance with the accounting requirements - for income in the form of materials received or other property during the liquidation of depreciable property taken out of service;

9) the date when the recipient of the property (including funds) actually used the specified property (including funds) for other than its intended purpose or violated the conditions under which they were provided - for income in the form of property (including funds ) specified in paragraphs 14, 15 of Article 250 of this Code;

10) the date of transfer of ownership of foreign currency for income from the sale (purchase) of foreign currency;

11) the date of receipt of income in the form of the cash equivalent of property transferred to replenish the endowment capital of a non-profit organization in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations” and returned to the donor or his legal successors, the date of crediting funds to the taxpayer’s current account is recognized;

12) the date of receipt of income in the form of profit of a controlled foreign company is recognized as December 31 of the calendar year following the tax period in which the end date of the period for which, in accordance with the personal law of such a company, financial statements for the financial year are compiled, and in the absence of In accordance with the personal law of such a company, the obligation to prepare and present financial statements is December 31 of the calendar year following the tax period that falls on the end of the calendar year for which its profit is determined.

4.1. Funds in the form of subsidies, with the exception of those specified in Article 251 of this Code or received within the framework of a remunerative agreement, are recognized as part of non-operating income in the following order:

subsidies received to finance expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account as expenses actually incurred from these funds are recognized;

subsidies received to finance expenses associated with the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are taken into account as expenses actually incurred using these funds are recognized. When selling, liquidating or otherwise disposing of the specified property, property rights, subsidies received that are not included in income are recognized as non-operating income on the last date of the reporting (tax) period in which the sale, liquidation or other disposal of the specified property, property rights took place;

subsidies received to compensate for previously incurred expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, or lost income are taken into account at a time on the date of their enrollment;

subsidies received to compensate for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights, are taken into account at a time on the date of their enrollment in the amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights. The difference between the amount of subsidies received and the amount included in income on the date of their crediting is reflected in income in a manner similar to the procedure provided for in paragraph three of this paragraph.

In case of violation of the conditions for receiving subsidies provided for in this paragraph, the amounts of subsidies received are reflected in full as part of the income of the tax period in which the violation was committed.

Funds received from the grantor under a concession agreement, as well as funds received from a public partner under a public-private partnership agreement, municipal-private partnership agreement, are recognized in the manner prescribed by this paragraph for accounting for subsidies.

5. When a financial agent sells financing services against the assignment of a monetary claim, as well as the sale of financial services by a new creditor who has received the specified claim, the date of receipt of income is determined as the day of the subsequent assignment of this claim or the debtor’s fulfillment of this claim. When a taxpayer - seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim.

6. Under loan agreements or other similar agreements (including debt obligations issued by securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, income is recognized as received and is included in the corresponding income at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of its payment stipulated by the agreement.

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with the accrual of a fixed interest rate during the validity period of the agreement, income accrued based on this fixed rate, are recognized on the last day of each month of the corresponding reporting (tax) period, and income actually received based on the current value (or other value) of the underlying asset is recognized on the date of fulfillment of the obligation under this agreement.

In the event of termination of the agreement (repayment of a debt obligation) during a calendar month, income is recognized as received and is included in the corresponding income on the date of termination of the agreement (repayment of a debt obligation).

The provisions of this paragraph do not apply to income in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).

Regardless of the provisions of paragraphs one through three of this paragraph, income in the form of interest accrued under a loan agreement to finance a foreign geological exploration project and not recognized for tax purposes for the period from the date of issuance of such a loan to the last day of the month on which the date of the decision on such foreign geological exploration project are taken into account for tax purposes in one of the following ways:

in the event of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically infeasible and (or) geologically unpromising, they are not taken into account for the purposes of taxation;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with one of the conditions specified in paragraph 11 of Article 261 of this Code, it is taken into account in full on the 1st day of the month following the month in which such a condition was violated;

The date of decision-making on a foreign geological exploration project is the earliest of the following dates:

the date the taxpayer made a decision on the success of the foreign geological exploration project;

the date of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and the recognition of such a project as economically infeasible and (or) geologically unpromising;

date of termination (partial termination) of obligations under a loan agreement to finance a foreign geological exploration project;

the date on which one of the conditions specified in paragraph 11 of Article 261 of this Code was violated in relation to the loan agreement for financing a foreign geological exploration project;

the last day of the month in which seven consecutive calendar years expire from the date of issuance of a loan to finance a foreign geological exploration project.

The recognition of a foreign geological exploration project as successful or economically inexpedient and (or) geologically unpromising is carried out by the taxpayer independently in a manner similar to the procedure established by paragraph 10 of Article 261 of this Code in relation to the decision specified in paragraph five of paragraph 11 of Article 261 of this Code.

Income in the form of interest actually received (both in cash and in kind, including by offsetting counterclaims and obligations) by the taxpayer under a loan agreement to finance a foreign geological exploration project in the period from the date of issuance of such a loan to the last day of the month , on which the date of decision-making on such a foreign geological exploration project falls, are recognized on the date of their receipt, determined in the manner established by paragraph 2 of Article 273 of this Code.

7. Lost power.

8. Income expressed in foreign currency is recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant income, unless otherwise established by this paragraph.

Claims (obligations), the value of which is expressed in foreign currency, property in the form of currency values ​​are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.

If, when recalculating the value of claims (obligations) expressed in foreign currency (conventional monetary units) payable in rubles, a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of income, claims (obligations) in accordance with this paragraph is carried out according to this course.

In the case of receiving an advance or deposit, income expressed in foreign currency is recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or deposit (in the part attributable to the advance or deposit).

Claims, the value of which is expressed in foreign currency, under a loan agreement to finance a foreign geological exploration project (including arrears on accrued interest) are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of the decision on the foreign geological exploration project, determined in the manner established by paragraph 6 of this article.

Income in the form of a positive exchange rate difference arising as a result of the recalculation of claims under a loan agreement to finance a foreign geological exploration project on the date of the decision on the foreign geological exploration project is recognized as part of non-operating income in one of the following ways:

in the event of termination of obligations under such a loan agreement in full without satisfaction of the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically inexpedient and (or) geologically unpromising, they are not taken into account for tax purposes;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with one of the conditions specified in paragraph 11 of Article 261 of this Code, it is taken into account in full on the date when such a condition was violated;

in other cases, they are taken into account evenly over two years, starting from the month following the month in which the decision was made on a foreign geological exploration project.

Starting from the day following the date of the decision on a foreign geological exploration project, the recalculation of claims, the value of which is expressed in foreign currency, under the corresponding loan agreement for financing a foreign geological exploration project into rubles is carried out in accordance with the general procedure established by paragraphs one through four of this point.

Commentary on Article 271 of the Tax Code of the Russian Federation

The procedure for recognizing income using the accrual method is established by Art. 271 Tax Code of the Russian Federation. Income using the accrual method is recognized in the period in which it arises. It does not matter whether the organization received money or other property (property rights) associated with these incomes.

According to paragraph 3 of Art. 273 of the Code, income from sales using the accrual method should be recognized at the time of shipment (transfer) of goods (work, services, property rights). In turn, the day of shipment is considered the day of sale. Article 39 of the Tax Code of the Russian Federation recognizes the sale of goods, work or services, respectively, as the transfer of ownership rights to goods, performance of work or provision of services.

Some contracts may provide for a special procedure for transferring ownership of goods. Most often, they indicate that ownership passes to the buyer after partial or full payment for the goods. In this case, income for the seller who uses the accrual method also arises after partial or full payment for the goods.

As for property rights, according to Art. 38 of the Tax Code of the Russian Federation, property rights for taxation purposes are not recognized as property (and therefore not as goods). That is, the rules of Art. 39 of the Tax Code of the Russian Federation do not apply here. However, with regard to this type of property rights, such as the right of claim, the procedure for determining the date of receipt of income from its sale is prescribed in paragraph 5 of Art. 271 Tax Code of the Russian Federation. For a creditor who has received the right to a monetary claim, income is recognized on the day of subsequent assignment or execution by the debtor of this claim. If the right to claim a debt for sold goods (works, services) is assigned directly by the seller of these goods (works, services), then the date of receipt of income from this operation is considered to be the day of signing the act of assignment of the right of claim. Moreover, in this case, income is considered non-operating.

Clause 4 of Art. 271 of the Tax Code of the Russian Federation determines when they should be recognized for tax purposes non-operating income.

For example, if a company received property free of charge, income is recognized on the day when the parties sign an act of acceptance and transfer of property (acceptance and delivery of work, services).

Interest, penalties and fines are recognized as income on the day they are accrued. Some loan agreements ( loan agreements) do not provide for uniform payment of interest. However, for tax purposes, such interest must be included in income in equal quarterly shares.

Income from participation in a simple partnership or from trust management of property must be recognized on the last day of the first quarter, half year, 9 months and year.

When liquidating a fixed asset item, an organization can receive income in the form of materials remaining after its dismantling. Such income is considered received on the day when the act of liquidation of depreciable property was drawn up.

And finally targeted funds, which the organization used for other purposes, are included in non-operating income on the day they are received into the current account (cash) of the organization.

An organization that uses the accrual method must increase or decrease its income by the amount of the amount differences (Clause 7, Article 271 of the Tax Code of the Russian Federation). We are talking about those amount differences that arise when the price of goods (work, services, property rights) is expressed in foreign currency or conventional monetary units, and payment for them is made in rubles.

Another comment on Art. 271 Tax Code of the Russian Federation

Based on paragraph 2 of Article 249 of the Tax Code, proceeds from sales are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in cash and (or) in kind.

At the same time, depending on the method of recognition of income and expenses chosen by the taxpayer, receipts related to payments for goods sold (work, services) or property rights are recognized for the purposes of Chapter 25 of the Tax Code in accordance with Article 271 of the Tax Code (accrual basis) or Article 273 of the Tax Code (cash method).

In practice, disputes arise regarding the moment of recognition for taxation purposes of an organization's income from the sale of real estate owned by it.

Paragraph 1 of Article 248 of the Tax Code establishes that for the purposes of income taxation, the income of an organization is divided into income from the sale of goods (work, services) and property rights and non-operating income. For the purposes of calculating income tax, goods are defined in accordance with paragraph 3 of Article 38 of the Tax Code, according to which a good for the purposes of the Tax Code is any property sold or intended for sale.

Thus, income from the sale of fixed assets of an organization (its real estate assets related to depreciable property) should be classified as income from sales.

Article 249 of the Tax Code establishes that for the purposes of applying Chapter 25 of the Tax Code, sales income is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired. Sales proceeds are determined based on all receipts associated with payments for goods sold, expressed in cash and (or) in kind.

If the taxpayer uses the accrual method as a method of recognizing income and expenses for income tax purposes, then receipts associated with payments for sold goods (work, services) or property rights are recognized for tax purposes in accordance with Article 271 NK. Based on the provisions of this article, the profit received by the taxpayer is subject to inclusion in the tax base, including reporting period, in which the sale of property was carried out.

In addition, Article 323 of the Tax Code establishes the specifics of conducting tax accounting operations with depreciable property. In accordance with the provisions of this article, the taxpayer determines profit (loss) from the sale or disposal of depreciable property on the basis analytical accounting for each object on the date of recognition of income (expense).

The loss received by the taxpayer is reflected in analytical accounting as other expenses of the taxpayer in accordance with the procedure established by Article 268 of the Tax Code: the resulting loss is included in the other expenses of the taxpayer in equal shares during the period determined as the difference between the period beneficial use this property and the actual period of its operation until the moment of sale.

Paragraph 1 of Article 11 of the Tax Code establishes that the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in the Tax Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code.

In accordance with the provisions established by paragraph 1 of Article 131 of the Civil Code, the right of ownership and other real rights to immovable things, restrictions on these rights, their occurrence, transition and termination are subject to state registration in the Unified state register bodies implementing state registration rights to real estate and transactions with it.