Controlled transactions - what is it? Controlled transactions between related parties

On January 1, 2012, Federal Law No. 277 came into force. This statutory act amended some laws to improve the pricing principles for tax purposes. Separate provisions of this Federal Law came into force from the beginning of 2014. By Law No. 277, V.1 part 1 of the Tax Code.

Controlled transactions

Explanation of the concept is contained in Art. 105.14 (paragraph 1). Normally, the circumstances are also established, in the presence of which contracts are treated as controlled transactions. What it is? In accordance with this article, treaties refer to this group when they are concluded by a certain category of subjects. They must be interdependent.

Subjects

There are various types of transactions in civil law. Each group has its own requirements. Considering controlled transactions (what it is, what rules apply to them), it is necessary to establish first of all their participants. They can be an organization if:

1. The same entity indirectly or directly participates in them with a share of more than 25%. This provision is established art. 105.1, paragraph 2 of sub. 3.

2. By the decision of the same citizen, the following persons have been appointed / elected:

• Head of the organization;
• At least half of the staff of the collegial management body / board of directors.

3. The authority of the head in several organizations is exercised by the same entity.

4. The same physical persons form more than half of the composition on the board of directors or a collegiate management body.

Here it is necessary to mention the sub. 11 of this article. In accordance with it, the above citizens can participate in the organization in conjunction with:

1. Spouse / spouse.
2. Parents / adoptive parents.
3. Trustees / guardians.
4. Children (adopted, among others).
5. Wards.
6. Incomplete / full-siblings sisters / brothers.

The said entities are interdependent persons. The signs are also established in Art. 105.1 (subparagraph four of paragraph 2). The organization and the person are interdependent if the latter has the authority to elect / appoint:

1. Executive single-person structure.
2. At least half of the staff of the collegial administrative apparatus / board of directors.

This subject also applies the provisions of sub. 11 of this article. Interdependent are also considered to be:

1. Organizations / citizens, if for each previous entity the share of participation (direct) in the subsequent company is more than 50%.
2. Fizlitsa, if one of them is on the official position in the subordination of the other.

Criteria for controlled transactions

They are set by the norm 105.14. The definition of a controlled transaction does not include an indication of the place of residence, registration, tax residency of participants and beneficiaries. However, this feature is explained in Article 105.14. In the analysis of norms, it is possible to derive a set of characteristics that controlled transactions have. What it is? First of all, the territory of the Russian Federation should be the place of registration, residence, tax residency of participants and beneficiaries. In addition, one of the following circumstances must be present:

1. The aggregate of revenues (the sum of prices) under contracts for the year (calendar) is more than 1 billion rubles. According to Art. 4 of Federal Law No. 277 (paragraph 3) for 2012, it should exceed three, and in 2013 - 2 billion rubles.
2. One of the participants acts as a payer of the mineral extraction tax. The payment should be calculated at a rate determined in percent. At the same time, controlled transactions between interdependent persons must be concluded in relation to the mined mineral that falls under this tax, and the amount of income for them for the year (calendar) is more than 60 million rubles.
3. At least one party to the treaty acts as a payer applying the UST, UTII, and among the remaining parties there is a subject who does not work with special taxation regimes. The criteria for controlled transactions of this type include an indication of the amount of income that is earned when they are concluded. Parties need to reach an amount of 100 million rubles. For the corresponding year (calendar).
4. At least one participant is exempted from the duty to deduct tax on profits or applies a zero tariff when calculating the base for this payment. The circumstances for which this privilege is allowed are established in art. 284, item 5.1 of the Code. In this case, the second participant must be not exempt from this obligation and do not apply a zero rate for this tax. For contracts to be recognized as controlled transactions between interdependent persons, the total profit for them for the year (calendar) should be more than 60 million rubles.
5. At least one of the participants in legal relations is a resident of the SEZ, within which there is a tax regime that provides special benefits for deductions from profits (in comparison with the general order established in the region).

Other types of contracts

Certain types of transactions in civil law can be equated to those in question. Among them are a set of contracts for the sale of products, the production of work, the provision of services. They should be mediated or attended by persons who do not act as interdependent. The analysis does not take into account the presence of outside subjects under certain conditions. In particular, third parties who are not recognized as interdependent and participate in transactions:

1. Do not perform any additional operations, except for the organization of direct sales of products, services, work. Their main activity, therefore, is mediation / indirect participation in the contract.
2. They do not take any risks on themselves and do not use assets to organize operations provided for by the agreement of the parties.

In the field of foreign trade can also be controlled transactions. What it is? The contracts will be classified as considered if:

1. The amount of income when concluding a single entity for a year (calendar) will exceed 60 million rubles.
2. The subject of the agreement is products related to one or several groups:

• Precious stones and precious metals;
• Oil and oil products;
• black metal;
• Mineral fertilizers;
• Non-ferrous metal.

Controllable transactions (loans including) are recognized as such if the place of registration, residence, tax residence of one of the parties is the territory / state included in the list approved by Order of the Ministry of Finance No. 108n. At the same time, income for them should exceed 60 million rubles per calendar year.

Notification by the Tax inspectorate

According to the provisions of Art. 105.5, entities are required to send a notice of controlled transactions. Information is addressed to the inspection by location, residence or account as the largest payer. Notification of controlled transactions shall be sent no later than May 20 of the year that follows the calendar period in which the relevant agreements were concluded.

Features of compilation

If there are inaccuracies, incompleteness of information, mistakes, the subject may issue an updated notice. Legislation provides for a number of requirements to which its form must conform. Notification of controlled transactions includes basic information about:

1. The calendar period for which the payer provides information.
2. Subjects of contracts.
3. Participants in the relationship. In particular, the full name of the organization, TIN (if any), full name of the citizen, PI including. The individual entrepreneur also provides data on the identification number of the payer.
4. The amount of income and incurred expenses with the allocation of profit / loss under contracts with regulated prices.

Filling of notification of controlled transactions can be made in respect of a group of contracts. This provision is provided for in paragraph 4 of Art. 105.15.

Work in the program

Consider how to prepare a notice in 1C. Controlled transactions in the program are allocated based on data entered in specialized registers and directories. This information is entered into the program or within a year, or immediately before drawing up the notice. The section containing the necessary tools can be opened through the point of chapter. The "Reports" menu. Managing additional information can be made from a special form "Assistant to prepare notifications for controlled transactions." It provides visualization of all stages of work with information for the formation of the final report. Preparation of notification is carried out in three stages:

1. Forming a list.
2. Verification and correction of information.
3. Drawing up a notice.

In the "Assistant", the components of the management are grouped according to the above steps. Notification is drawn up on behalf of each organization separately. In this regard, first of all in the "Assistant" should indicate the appropriate legal entity.

List preparation

In order to distinguish controlled transactions from the whole mass of economic transactions, it is necessary to include in the program information about which of the counteragents available to the enterprise appears as an interdependent person who has registration abroad. In addition, it is necessary to list the products of the international exchange trade. The list of interdependent subjects is stored in a special register. It can be opened from the submenu item or from the "Assistant". To classify the type of controlled transaction, it is necessary to clarify whether the interdependent person acts as a payer of one of those listed in Art. 105.14 taxes and whether it is registered in the SEZ. For each subject, the country of registration is indicated (if it is foreign), reg. Number, taxpayer code. For domestic enterprises, the name of the state is chosen from the directory of the "Classifier". Due to the fact that not only deals of interdependent persons, but also entities, one of which has registration in offshore are recognized as controllable, this information is also reflected in the program. Information about counterparties-foreigners is necessarily indicated, the subject of contracts with which are goods listed in art. 105.14 (paragraph 5).

Accounting features

According to Art. 105.3 (Clause 1), if in the transactions of interdependent persons financial, commercial terms that differ from those specified in comparable contracts between non-interdependent entities, any profit that could be received by one of such participants, but in connection with the indicated difference Came to him, he is taken into account for taxation purposes. A special rule applies. In accordance with it, the accounting of income at the abovementioned rate is carried out in the event that this does not lead to a reduction in the amount of tax deductions. The exception is the situation where the payer uses a symmetric adjustment under Art. 105.18. In the event that the Inspectorate on the results of the audit of transactions will add taxes at market prices, domestic enterprises acting as the second party to contracts may use these prices when calculating:

1. Obligatory payment on profits.
2. NDFL, paid under art. 227.
3. The tax from mining. In this case, one of the parties to the transaction should be its payer, and the subject of the contract should be raw materials, subject to taxation, carried out with the application rate in%.
4. VAT. In this case, one of the participants should be an organization / IP, not paying this tax or exempt from it.

Methods of determining profit

According to Art. 105.7, when performing tax control, the supervisory authorities apply methods:

1. Comparable market value.
2. The prices of the forthcoming implementation.
3. Comparable profitability.
4. Distribution of income.
5. The cost method.

It is allowed to use a complex of two or more methods (Article 105.7, paragraph 2). When determining the conformity of value used in transactions, the most popular method is the method of comparable prices. However, there is one exception. When the goods are purchased under a controlled transaction and its subsequent resale under a contract between non-interdependent persons, the determination of conformity is made by the method of the price of the forthcoming sale. This method is used when the entity reselling the products does not own NMAs that have a significant impact on the level of gross profitability. It can also be used to prepare the product for later implementation. In particular, if the division of products, repackaging, sorting, the formation of shipments. Also, this method is suitable for cases of mixing goods, if the properties of the final products do not differ significantly from the original objects. The use of the other three methods is allowed if the price comparison is impossible or does not allow to make an informed conclusion about the compliance / inconsistency of the amounts of transactions and market value for tax purposes.