Art. 154 of the Tax Code of the Russian Federation with commentaries. P. 1, art. 154 of the Tax Code

Art. 154 of the Tax Code defines the procedure for establishing a tax base in the process of providing services, selling goods or producing work. Normally, special attention is paid to the different ways of its formation, which must be chosen by the payer in accordance with the terms of the sale. Let's consider further features of art. 154 of the Tax Code of the Russian Federation with commentaries.

General information

In paragraph 1 of Art. 154 of the Tax Code provides that the tax base in the process of selling products, works or services, unless otherwise permitted by this article, is determined in the form of their value. It is calculated proceeding from the prices established according to art. 105.3. In this case, excises (for the relevant product category) are taken into account and the tax is not included.

Receiving payment

When transferring to the payer the amounts (including advance payments) against future supplies (works, services), the base, in accordance with the provisions of Clause 1, Article. 154 of the Tax Code, calculated on the basis of this payment, including tax. There are exceptions to this rule. The calculation does not accept payment, partial including, received by the subject for the forthcoming delivery of products:

1. Not subject to taxation.
2. The duration of the production cycle is more than six months and when determining the base during the shipment / transfer of objects under the provisions of paragraph 13 of the 167 Article of the Code.
3. Charged at a rate of 0% under art. 164 points 1.

The base in the process of shipment in the account of the received payment (advance payment), included earlier in calculation, is determined by the subject according to the rules established in para. 1 point of the first rule considered.

P. 2 tbsp. 154 of the Tax Code

In the process of realization of barter (goods-exchange) operations, free of charge, when transferring to the pledgeholder of the right of ownership for failure to fulfill the obligation that is secured by the pledge, as well as products when paying in kind, the base is determined as the value of the objects. It is calculated at prices determined by rules similar to those provided for in Article 105.3 without including a tax and taking excises into account (for the corresponding category of products). In case of implementation with the use of subsidies provided from budgetary funds or benefits relying for individual consumers, the base is determined in the form of the value of goods sold (services provided, works performed). It is calculated at actual prices. The amounts of subsidies that are provided from the budgets in connection with the use of the regulated state value by the entity, or benefits relying for certain categories of consumers, are not taken into account when determining the base.

Incentive payments

The seller's granting of the buyer's premium for the fulfillment of the final delivery agreement by the latter does not reduce the cost of the shipped products (services provided, works performed) by the corresponding amount. This rule is fixed p. 2.1 of Art. 154 of the Tax Code. Encouraging payments can be provided, including for the purchase of a certain volume of products (works / services). The exception to the rule are cases where a decrease in the value of the premium is established under the terms of the contract. According to paragraph 3 of Art. 154 of the Tax Code, in the process of selling valuables that are accounted for at their cost with taking into account the tax paid, the base is determined in the amount of the difference in the price of the sold property (established according to the rules of Article 105.3) with tax and excise (for the corresponding category of products) -then after revaluation.

Sale of agricultural products

When selling agricultural products and products of their processing purchased from entities that are not tax payers, in accordance with the provisions of cl. 4 art. 154 of the RF Tax Code, the base is defined as the price difference established in the order fixed by Article 105.3, taking into account mandatory payment to the budget, and the object of acquisition of objects. This rule applies to transactions with products included in the list approved by the government. An exception to paragraph 4 of Art. 154 of the Tax Code are excisable products. The base in the process of selling services for the production of goods from customer materials (raw materials) is established in the form of the cost of their processing, processing or other transformation. At the same time it does not include tax and excise tax (for the relevant group of products) is taken into account. This rule establishes paragraph 5 of Art. 154 of the Tax Code. When selling cars purchased from individuals who do not act as taxpayers for subsequent sale, the base is determined in the form of a price difference established according to the rules of Article 105.3 and taking into account mandatory deductions to the budget and the cost of purchasing vehicles. This procedure provides for Cl. 5.1 Art. 154 of the Tax Code.

Specificity of futures deals

When the objects are sold under contracts that involve deliveries at the end of the periods established in them at the specified price, financial instruments whose turnover on the organized market is not made, the base is determined in the form of the value of these objects provided for in the agreement. At the same time, it should not be less than the amount calculated in accordance with the prices calculated according to the rules of Article 105.3, valid for the calendar number corresponding to the moment of computation, excluding excise tax. This procedure establishes paragraph 6 of Art. 154 of the Tax Code. It also determines that when selling a basic asset fin. Instruments that circulate in the organized markets and provide for its supply, the base is set in the form of a value, which is expected to be sold under the conditions of a futures deal approved by the exchange. The calculation is carried out for a calendar number corresponding to the moment established by Article 167, excluding tax with excise tax included. When a basic asset is sold on option contracts traded on an organized market and provides for its delivery, the base is calculated in the form of the value at which the sale is to be made under the terms of a futures transaction. However, it should not be less than the amount calculated at prices determined by the rules of Article 105.3, which act on a date coinciding with the moment of calculation at the 167 rate, without including a tax and with excise tax included.

Additional conditions

When selling products in a multi-turn container, for which collateral prices are provided, these amounts are not included in the database. This rule applies to cases where the package is returned to the implementor. Depending on the specifics of the sale, the base is determined by the provisions of Articles 155-162. In paragraph 10 of Art. 154 of the Tax Code establishes that the change in the direction of the increase in the value of goods shipped (excluding compulsory deduction to the budget), including due to the increase in the tariff (price) or volume (quantity) of goods, property rights, is taken into account by the payer in calculating the base for the period , In which the documentation was issued, serving as the basis for exposing the counterparties to the corrective invoices for paragraph 10 of Article 172.

Explained

In Art. 154 of the Tax Code establishes general rules for calculating the tax base in the process of selling services, products, works. In accordance with the first paragraph of the norm, it is defined as the value of objects calculated at prices established by the rules of Article 105.3. For a better understanding of the order, you should first turn to art. 40 of the Code. If within the system of civil law regulation of commercial activities the rules of price determination apply the principle of freedom of contractual terms, the legislation provides for a certain list of requirements that must be observed. As a key criterion is the conformity of the value of the object by agreement to the market price. On the first paragraph of Article 40, if the other is not established in the Tax Code, for the purposes of taxation the amount specified by the parties to the transaction is accepted. Until the contrary is proven, it is considered that the price corresponds to the market value. Under the latter, in accordance with Art. 40 (clause 4), the amount formed in the interaction of supply and demand when selling identical or homogeneous products in comparable economic conditions is accepted.

Commodity exchange transactions

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

Add to cart Sale

According to article 39 of the Tax Code, transactions with goods, services, works presuppose the transfer of property rights on a reimbursable basis. In paragraph 1 of this rule, however, there is a reservation. In accordance with it, the transfer of property rights to objects on a gratuitous basis is recognized as realization only in cases established by law. 146 is one of the special rules regulating this situation. In subparagraph 1 of the first paragraph of the norm it is established that the transfer of ownership rights on a gratuitous basis is considered an implementation. According to the rules of the Civil Code, transactions of this type should be formalized by a gift contract.

Realization of the subject of pledge

General rules for the implementation of the terms of the transaction in this case are provided for in Article 334 of the Civil Code. According to the norm, the creditor under an obligation secured by a pledge is entitled to receive satisfaction from the value of the object transferred to him, if the debtor does not fulfill it. In this case, this opportunity is preferable to other entities that make claims to this person, but follows after the exemptions provided for in the law. According to Article 336 (paragraph 1) of the Civil Code, any property can be used as an object of pledge. To him, among other things, are proprietary rights. Exceptions are material values withdrawn from circulation, claims that relate to the creditor's personality (alimony, compensation for harm to health, etc.), as well as other rights whose concession is not allowed by the rules. As the pledger, the debtor himself or a third party can act directly. At the same time, he can have both the right of ownership and economic management. Under the provisions of Art. 8 (item 2) of the Federal Law "On Accounting", encumbered tangible assets before the date of applying to them for recovery in repayment of the obligation should be reflected on the balance of the pledgee.

Scope of supply

About him it is said in art. 337 CC. According to the norm, if the other is not established in the contract, the pledge is secured by the demand in the amount that existed at the time of satisfaction. In particular, they include: forfeit, interest, compensation for losses incurred as a result of delay, as well as the costs of the holder of the thing for its maintenance and expenses for, in fact, recovery. Property, therefore, repays all the obligation and additional costs of the lender. The demand that is provided by the property may not be related to its acquisition by the pledgee. This is due to the fact that the value of material values usually does not coincide with the size of the obligation. From this it follows that the transfer of the pledged thing into the ownership of its holder implies the existence of some financial result. It manifests itself as the difference between the face value of the debt repayable through the sale of property and the value of acquisition without tax or the cost of material values. The VAT that is subject to deduction in the transaction, thus, will reduce the result of the realization of the pledge, which is reflected in the creditor's accounting for the acc. 91.

An Important Moment

Article 339 of the Civil Code establishes the requirement that in the pledge agreement it is necessary to specify the subject of the contract and its assessment, the nature, duration and amount of performance of the obligation that is secured by the transferred property. In addition, the document should contain information about the entity that is the holder of material values. The pledge agreement is concluded solely in writing.