77 Moscow city

Date of publication: 15.12.2017

Question: On the procedure for applying subparagraph 4.1 of paragraph 2 of Article 146 and paragraph 3 of Article 161 Tax Code Russian Federation

Answer:

The Federal Tax Service, in connection with numerous appeals of territorial tax authorities and taxpayers on the issue of payment of value added tax (hereinafter - VAT) when state institutions provide services for the lease of state (municipal) property, reports the following.

According to subparagraph 4.1 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation (hereinafter - the Code), operations for the provision of services by state institutions are not recognized as an object of taxation as value added tax.

On the basis of Article 123.22 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), a state institution is a state (municipal) institution.

By virtue of the provisions of Articles 214, 215 and 296 of the Civil Code, property is assigned to state (municipal) institutions on the basis of the right of operational management.

Considering the above, when state institutions provide services for the lease of state (municipal) property assigned to state institutions (including state authorities and administrations, as well as local governments) on the basis of operational management, the object of VAT taxation does not arise. In this regard, tenants of such property do not pay VAT as a tax agent.

In accordance with paragraph 3 of Article 161 of the Code, when federal property, property of constituent entities of the Russian Federation and municipal property are leased out on the territory of the Russian Federation by state authorities and local authorities the tax base for VAT is defined as the amount of rent including tax. In this case, the tax base is determined by the tax agent separately for each leased property. In this case, the lessees of the specified property are recognized as tax agents. These persons are obliged to calculate, withhold from the income paid to the lessor, and pay the corresponding amount of tax to the budget.

In accordance with article 214 of the Civil Code state property in the Russian Federation is property owned by the Russian Federation (federal property), and property owned by the constituent entities of the Russian Federation - republics, territories, regions, cities of federal significance, an autonomous region, autonomous okrugs (property of a constituent entity
Russian Federation).

The funds of the corresponding budget and other state property not assigned to state enterprises and institutions constitute the state treasury of the Russian Federation, the treasury of the republic within the Russian Federation, the treasury of the territory, region, city of federal significance, autonomous region, autonomous region.

According to article 215 of the Civil Code, property owned by urban and rural settlements, as well as other municipalities, is municipal property.

Local budget funds and other municipal property not assigned to municipal enterprises and institutions constitute the municipal treasury of the corresponding city, rural settlement or another municipality.

Taking into account the foregoing, when the state (municipal) property, which is not assigned to state (municipal) enterprises and institutions, constituting the state (municipal) treasury, is provided by state authorities and local authorities, local self-government bodies, the obligation to calculate and pay VAT is imposed on the lessee, being a tax agent.

A similar conclusion follows from the Definitions The Supreme Court Of the Russian Federation dated November 15, 2017 No. 309-KG17-16472, dated September 27, 2017 No. 301-KG17-13104, dated March 26, 2015 No. 310-KG15-1150.

This position has been agreed with the Russian Ministry of Finance.

Pass this letter to the lower level tax authorities and taxpayers.

Active State Counselor
Russian Federation 3 class
D.S. Satin

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia are not:

• treatment in the sense given to it Federal law Of the Russian Federation of May 2, 2006 No. 59-FZ "On the Procedure for Considering Appeals from Citizens of the Russian Federation";
• a complaint against the action (inaction) of officials of tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service to improve the quality of tax administration and work with taxpayers.

The privilege established by subparagraph 12 of paragraph 2. of Art. 146 of the Tax Code of the Russian Federation applies to enterprises that meet the criteria for small and medium-sized enterprises; the redemption must take place in the manner prescribed by the Federal Law of July 22, 2008 No. 159-FZ; title to the property being repurchased must be valid after April 1, 2011.

In all other cases, upon redemption of property of the treasury, organizations are recognized as tax agents.

The rationale for this position is given below in the materials of the "Glavbukh Systems".

Regardless of what taxation system the organization uses, in the cases provided for by the Tax Code of the Russian Federation, it is recognized as a tax agent for VAT *. Organizations that are exempt from VAT under the Tax Code of the Russian Federation must also fulfill the duties of tax agents (clause 2 of article 161 of the Tax Code of the Russian Federation).

Recognition of an organization as a tax agent

The organization is recognized as a tax agent for VAT:

• if he purchases goods (works, services) from foreign organizations that are not registered in Russia for tax purposes (clause 1 of article 161 of the Tax Code of the Russian Federation). At the same time, the organization itself must be registered with the tax inspectorate (clause 2 of Art. 161 of the Tax Code of the Russian Federation), and the place of sale of goods (works, services) should be the territory of Russia (Clause 1 of Art. 161, Art., Tax Code of the Russian Federation). When purchasing goods (works, services) from foreign citizens (not registered in Russia as entrepreneurs), the duties of tax agents for Russian organizations do not arise (letters of the Ministry of Finance of Russia dated June 6, 2011 No. 03-07-08 / 166 and dated March 5 2010 No. 03-07-08 / 62);
• if it rents state or municipal property directly from state and local authorities (paragraph 1, clause 3, article 161 of the Tax Code of the Russian Federation);
• if he acquires treasury property on the territory of Russia (paragraph 2, clause 3, article 161 of the Tax Code of the Russian Federation). An exception to this rule is the acquisition (redemption) by subjects of small and medium-sized businesses of the property rented by them from the treasury of the constituent entities of the Russian Federation and municipalities. Since April 1, 2011, the sale of such property in accordance with the Law of July 22, 2008 No. 159-FZ is not subject to VAT (subparagraph 12, clause 2, article 146 of the Tax Code of the Russian Federation). Consequently, if the ownership of the leased property of the treasury (except for the property of the state treasury of the Russian Federation) passed to a small (medium) business entity after March 31, 2011, then it does not become a tax agent (letters of the Ministry of Finance of Russia dated March 23, 2011 No. 03-07 -14/17, Federal Tax Service of Russia dated May 12, 2011 No. KE-4-3 / 7618). If the ownership of such property is received before April 1, 2011, and payment for the property is made later, small (medium) businesses are recognized as tax agents. In this case, they are obliged to withhold VAT and transfer the tax to the budget (subparagraph 12, paragraph 2 of article 146, paragraph 2, paragraph 3 of article 161 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated April 26, 2011 No. AS-2-3 / 388); *
• if he sells property on the territory of Russia by a court decision (except for property seized from former owner when conducting bankruptcy proceedings) (clause 4 of article 161 of the Tax Code of the Russian Federation). When selling seized property, the need to fulfill the duties of a tax agent depends on who owns this property. If the owners of the seized property are persons who are not recognized as VAT payers (for example, organizations or entrepreneurs applying special tax regimes), the organization that sells this property should not withhold and transfer to the budget tax on its value. This is stated in the letter of the Ministry of Finance of Russia dated November 11, 2009 No. 03-07-11 / 300;
• if he sells confiscated or ownerless property on the territory of Russia, as well as treasures, purchased valuables and valuables transferred to the state by inheritance (clause 4 of article 161 of the Tax Code of the Russian Federation);
• if he acquires property or property rights of debtors declared bankrupt on the territory of Russia (clause 4.1 of article 161 of the Tax Code of the Russian Federation);
• if it acts as an intermediary (with participation in settlements) in the sale of goods (works, services, property rights) by foreign organizations that are not tax-registered in Russia (clause 5 of article 161 of the Tax Code of the Russian Federation);
• if he is the owner of a vessel not registered in the Russian International Register of Ships. In this case, the organization is recognized as a tax agent after 45 days after the ownership of such vessels has been transferred to it (clause 6 of article 161 of the Tax Code of the Russian Federation).

O.F. Tsibizova

Head of the Indirect Tax Division of the Department

tax and customs tariff policy of the Ministry of Finance of Russia

2. Article:What are the rules for paying VAT when renting and buying out state property?

What to do with VAT when buying out state property

The situation with the redemption of state and municipal property is as follows. If things are not attached to different kinds GUP, MUP and institutions and constitute the treasury of Russia or regions and municipalities, then the buyer is recognized as a tax agent for VAT. *

The tax base is defined as the amount of income from the sale (transfer) of this property, taking into account the indirect tax. The tax agent calculates, withholds from the paid income and transfers to the budget the corresponding amount of VAT. These are General requirements provided in paragraph 3 of Article 161 of the Tax Code of the Russian Federation.

More on this topic

For more information about how tax agents for VAT to fill out a declaration for this tax, read the article "How to fill out a VAT return if your company is a tax agent" (published in the magazine "Glavbukh" No. 6, 2011).

However, recently, namely from April 1 of this year, there is one exception to this rule. If the state property is bought out by a small or medium-sized enterprise, then it is not recognized as a tax agent. After all, this operation is simply not subject to VAT in accordance with subparagraph 12 of paragraph 2 of article 146 of the Tax Code of the Russian Federation. *

However, not everyone will be able to take advantage of this privilege and not always. It is important to keep in mind the existing restrictions. *

First, the company must meet the criteria for small and medium-sized enterprises * stipulated by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

In particular, an enterprise is considered small if its sales revenue for 2010 excluding VAT does not exceed RUB 400 million, and the average number of employees for the same period did not reach 100 people. As for medium-sized enterprises, for them the maximum revenue for 2010 is 1 billion rubles, and the number limit is 250 people.

Secondly, the redemption must be carried out in accordance with the procedure established by Federal Law No. 159-FZ of July 22, 2008. * That is, the concession is valid only for the sale (including privatization) of real estate that the company had previously rented.

Thirdly, the privilege is not applicable if the ownership of the property being repurchased passed to the company before April 1, 2011. * That is, until the day when subparagraph 12 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation began to operate. The fact is that the Federal Law of December 28, 2010 No. 395 - FZ, which amended accordingly, has no retroactive effect.

Moreover, your company will be considered a tax agent for VAT, even if it bought state real estate in installments and continues to pay during 2011 (or longer). And the ownership of the object was transferred in the first quarter of this year. This is stated in the letter of the Ministry of Finance of Russia dated May 12, 2011 No. 03 - 07 - 07/25.

Finally, we note that VAT is transferred to the budget when buying out property according to the same rules as in the case of renting. That is, in equal shares within three months after the quarter when the values ​​were paid (see.

2. For the purposes of this chapter, the following are not recognized as objects of taxation:

2) transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of social, cultural and housing and communal purposes, roads, electrical networks, substations, gas networks, water intake facilities and other similar facilities to state authorities and local governments (or by the decision of these bodies, specialized organizations that use or operate these facilities for their intended purpose), as well as the transfer of social and cultural facilities to the treasury of the republic within the Russian Federation, the treasury of the region, region, city of federal significance, autonomous oblast, autonomous okrug, to the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

3) the transfer of property of state and municipal enterprises, redeemed by way of privatization;

4) performance of work (provision of services) by bodies that are part of the system of public authorities and local self-government bodies, within the framework of the exercise of the exclusive powers assigned to them in a certain field of activity, if the obligation to perform these works (provision of services) is established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, acts of local self-government bodies;

Information about changes:

5) transfer on a gratuitous basis, provision of services for the transfer of fixed assets for gratuitous use to state authorities and administrations and local authorities, as well as state and municipal institutions, state and municipal unitary enterprises;

6) sales operations land plots(shares in them);

7) transfer of the property rights of the organization to its legal successor (successors);

8) transfer of funds or real estate for the formation or replenishment of the endowment capital of a non-profit organization in the manner prescribed by the Federal Law

8.1) transfer of immovable property in case of dissolution of the endowment capital of a non-profit organization, cancellation of a donation or otherwise, if the return of such property transferred to replenish the endowment capital of a non-profit organization is provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275- Federal Law "On the Procedure for Forming and Using the Endowment Capital of Non-Commercial Organizations". The norm of this subparagraph is applied when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (successors) or other non-profit organization in accordance with Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" ;

9.3) transfer to ownership on a gratuitous basis to educational and scientific non-profit organizations for the implementation of statutory activities of state property not assigned to state enterprises and institutions, which constitutes the state treasury of the Russian Federation, the treasury of the republic within the Russian Federation, the treasury of a territory, region, city of federal significance, an autonomous region, an autonomous region, as well as municipal property not assigned to municipal enterprises and institutions, which constitutes the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

Information about changes:

Federal Law No. 281-FZ of November 25, 2009 supplemented Clause 2 of Article 146 of this Code with Subclause 10, which shall enter into force on January 1, 2010, but not earlier than one month after the date of the official publication of the said Federal Law

10) the provision of services for the transfer for gratuitous use to non-commercial organizations for the implementation of statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of the republic as part of the Russian Federation, the treasury of the territory, region, city of federal significance, autonomous region , autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

11) performance of work (rendering of services) within the framework of additional measures aimed at reducing tension on the labor market of the constituent entities of the Russian Federation, implemented in accordance with the decisions of the Government of the Russian Federation;

12) operations for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of the republic within the Russian Federation, the treasury of a territory, region, city of federal significance, autonomous region, autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation, redeemed in the manner prescribed by the Federal Law of July 22, 2008 N 159-FZ "On the peculiarities of alienation of immovable property in state or municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation ";

13) related to the implementation of measures provided for by the Federal Law "On the preparation and holding of the 2018 FIFA World Cup in the Russian Federation, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amendments to certain legislative acts of the Russian Federation", operations for the sale of goods (works, services) and property rights by the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, the Russian Football Union, FIFA media information producers and FIFA suppliers of goods (works, services) determined by the specified Federal by law and being Russian organizations, as well as those related to the implementation of measures for the preparation and holding of the 2020 UEFA European Football Championship in the Russian Federation, provided for by the said Federal Law, operations for the sale of goods (works, services) and property rights by the Russian Football Union and the local authority the agency, UEFA commercial partners, UEFA suppliers of goods (works, services) and UEFA broadcasters as defined by the said Federal Law, from 31 December 2020 inclusive.

Information about changes:

Federal Law No. 78-FZ of April 20, 2014 supplemented paragraph 2 of Article 146 of this Code with subparagraph 14 applicable to legal relations arising from the date of entry into force of Federal Law No. 39-FZ of April 2, 2014

14) the implementation of property by an autonomous non-profit organization created in accordance with the Federal Law "On the Protection of the Interests of Individuals with Deposits in Banks and Separate Structural Subdivisions of Banks Registered and (or) Operating in the Territory of the Republic of Crimea and in the Territory of the Federal City of Sevastopol" and property rights and the provision of services by this organization to represent the interests of depositors;

Information about changes:

Federal Law No. 366-FZ of November 24, 2014 supplemented Clause 2 of Article 146 of this Code with Subclause 15, which shall enter into force no earlier than one month after the official publication of the said Federal Law and no earlier than the 1st day of the next tax period. value added tax

15) operations for the sale of property and (or) property rights of debtors recognized as insolvent (bankrupt) in accordance with the legislation of the Russian Federation;

Information about changes:

Clause 2 is supplemented with sub-clause 16 from January 1, 2018 - Federal Law of November 27, 2017 N 351-FZ

16) transfer, on a gratuitous basis, to the state authorities of the constituent entities of the Russian Federation and local self-government bodies of property, including construction in progress, by a joint-stock company, which was created in order to implement agreements on the creation of special economic zones and 100 percent of whose shares belong to the Russian Federation, and economic companies created with the participation of such a joint-stock company for the specified purposes, which are management companies of special economic zones;

17) transfer free of charge:

in the ownership of a non-profit organization, the main statutory goals of which are to popularize and hold the FIA ​​Formula 1 World Championship, an immovable property for the Formula 1 series road-circuit car races, as well as simultaneously with the said immovable property of intangible assets and (or) infrastructure, movable property necessary to ensure the functioning of the specified immovable property;

into the state or municipal ownership of an immovable property intended for holding sports events in speed skating, as well as simultaneously with the specified immovable property, infrastructure facilities, movable property necessary to ensure the functioning of the specified immovable property;

Information about changes:

Clause 2 is supplemented with sub-clause 18 from January 1, 2019 - Federal Law of November 12, 2018 N 414-FZ

18) transfer on a gratuitous basis to public authorities and (or) local governments of the results of work on the creation and (or) reconstruction of heat supply facilities, centralized hot water supply systems, cold water supply and (or) wastewater disposal, individual objects of such systems located in the state or municipal property and transferred for temporary possession and use to the taxpayer in accordance with lease agreements, as well as heat supply facilities, centralized hot water supply systems, cold water supply and (or) sewerage systems, individual objects of such systems created by the taxpayer during the term of the lease agreements, in the event of the conclusion by this taxpayer in respect of these objects of concession agreements in accordance with Part 1 of Article 51 of the Federal Law of July 21, 2005 N 115-FZ "On Concession Agreements";

Information about changes:

Clause 2 is supplemented with sub-clause 19 from July 1, 2019 - Federal Law of April 15, 2019 N 63-FZ

19) transfer of immovable property objects to the state treasury of the Russian Federation on a gratuitous basis;

Information about changes:

Clause 2 is supplemented with sub-clause 20 from April 15, 2019 - Federal Law of April 15, 2019 N 63-FZ

20) transfer on a gratuitous basis of property to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

Article 146 of the Tax Code of the Russian Federation. Object of taxation

1. The following operations are recognized as the object of taxation:

1) the sale of goods (work, services) on the territory of the Russian Federation, including the sale pledged items and transfer of goods (results of work performed, provision of services) under an agreement on the provision of payoff or innovations, as well as the transfer of property rights.

For the purposes of this chapter, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);

2) the transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for their own needs, the costs of which are not accepted for deduction (including through depreciation deductions) when calculating corporate income tax;

4) import of goods into the territory of the Russian Federation and other territories under its jurisdiction.

2. For the purposes of this chapter, the following are not recognized as objects of taxation:

2) transfer of residential buildings, kindergartens, clubs, sanatoriums and other facilities free of charge socio-cultural and housing and communal destination, roads, electrical networks, substations, gas networks, water intake structures and other similar facilities to state authorities and local authorities (or, by the decision of these authorities, to specialized organizations that use or operate these facilities for their intended purpose), as well as transfer to on a gratuitous basis of social and cultural objects to the treasury of the republic within the Russian Federation, the treasury of the territory, region, city of federal significance, autonomous region, autonomous okrug, to the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

4) performance of work (provision of services) by bodies that are part of the system of public authorities and local self-government bodies, within the framework of the exercise of the exclusive powers assigned to them in a certain field of activity, if the obligation to perform these works (provision of services) is established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, acts of local self-government bodies;

4.1) performance of work (provision of services) by state institutions, as well as budgetary and autonomous institutions within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation;

4.2) provision of services for the provision of the right of way Vehicle on toll roads common use federal significance (toll sections of such highways), carried out in accordance with an agreement on trust management of highways, the founder of which is the Russian Federation, with the exception of services, the payment for the provision of which remains at the disposal of the concessionaire in accordance with the concession agreement;

5) transfer on a gratuitous basis, provision of services for the transfer of fixed assets for gratuitous use to state authorities and administrations and local authorities, as well as state and municipal institutions, state and municipal unitary enterprises;

6) operations for the sale of land plots (shares in them);

7) transfer of the property rights of the organization to its legal successor (successors);

8) the transfer of funds or real estate for the formation or replenishment of the endowment capital of a non-profit organization in the manner prescribed by the Federal by law

8.1) transfer of immovable property in case of dissolution of the endowment capital of a non-profit organization, cancellation of a donation or otherwise, if the return of such property transferred to replenish the endowment capital of a non-profit organization is provided for by a donation agreement and (or) Federal by law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of the endowment capital of non-profit organizations". The norm of this subparagraph is applied when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (successors) or another non-profit organization in accordance with the Federal by law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of the endowment capital of non-profit organizations";

9.3) transfer to ownership on a gratuitous basis to educational and scientific non-profit organizations for the implementation of statutory activities of state property not assigned to state enterprises and institutions, which constitutes the state treasury of the Russian Federation, the treasury of the republic within the Russian Federation, the treasury of a territory, region, city of federal significance, an autonomous region, an autonomous region, as well as municipal property not assigned to municipal enterprises and institutions, which constitutes the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

10) the provision of services for the transfer for gratuitous use to non-commercial organizations for the implementation of statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of the republic as part of the Russian Federation, the treasury of the territory, region, city of federal significance, autonomous region , autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

11) performance of work (rendering of services) within the framework of additional measures aimed at reducing tension on the labor market of the constituent entities of the Russian Federation, implemented in accordance with the decisions of the Government of the Russian Federation;

12) operations for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of the republic as part of the Russian Federation, the treasury of the territory, region, city of federal significance, autonomous region, autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipal entity, redeemed in the manner prescribed by the Federal by law dated July 22, 2008 N 159-FZ "On the peculiarities of alienation of real estate owned by the state or in municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation";

13) related to the implementation of measures provided for by the Federal by law"On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amendments to certain legislative acts of the Russian Federation", operations for the sale of goods (works, services) and property rights by the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, the Russian Football Union, FIFA media information producers and FIFA suppliers of goods (works, services) defined by the said Federal Law and being Russian organizations, as well as related to the implementation of measures for the preparation and holding of the 2020 UEFA European Football Championship in the Russian Federation, provided for by the specified Federal by law, operations for the sale of goods (works, services) and property rights by the Russian Football Union and the local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) of UEFA and UEFA broadcasters determined by the specified Federal Law, in the period up to December 31, 2020 inclusive ...

14) implementation by an autonomous non-profit organization created in accordance with the Federal by law"On the protection of the interests of individuals with deposits in banks and separate structural divisions of banks registered and (or) operating in the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol", property and property rights and the provision of services by this organization to represent the interests of depositors;

16) transfer, on a gratuitous basis, to the state authorities of the constituent entities of the Russian Federation and local self-government bodies of property, including construction in progress, by a joint-stock company, which was created in order to implement agreements on the creation of special economic zones and 100 percent of whose shares belong to the Russian Federation, and economic companies created with the participation of such a joint-stock company for the specified purposes, which are management companies of special economic zones;

17) transfer free of charge:

in the ownership of a non-profit organization, the main statutory goals of which are to popularize and hold the FIA ​​Formula 1 World Championship, an immovable property for the Formula 1 series road-circuit car races, as well as simultaneously with the said immovable property of intangible assets and (or) infrastructure, movable property necessary to ensure the functioning of the specified immovable property;

into the state or municipal ownership of an immovable property intended for holding sports events in speed skating, as well as simultaneously with the specified immovable property, infrastructure facilities, movable property necessary to ensure the functioning of the specified immovable property;

18) transfer on a gratuitous basis to public authorities and (or) local governments of the results of work on the creation and (or) reconstruction of heat supply facilities, centralized hot water supply systems, cold water supply and (or) wastewater disposal, individual objects of such systems located in the state or municipal property and transferred for temporary possession and use to the taxpayer in accordance with lease agreements, as well as heat supply facilities, centralized hot water supply systems, cold water supply and (or) sewerage systems, individual objects of such systems created by the taxpayer during the term of the lease agreements, in the event of the conclusion of this taxpayer in relation to these objects of concession agreements in accordance with part 1 of article 51 Federal Law of July 21, 2005 N 115-FZ "On Concession Agreements";

19) transfer of immovable property objects to the state treasury of the Russian Federation on a gratuitous basis;

20) transfer of property to the ownership of the Russian Federation on a gratuitous basis for the purpose of organizing and (or) conducting scientific research in Antarctica.

In accordance with paragraphs. 4.1 clause 2 of Art. 146 of the Tax Code of the Russian Federation for the purpose of calculating VAT, the performance of work (provision of services) by state institutions, as well as budgetary and autonomous institutions within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation, is not recognized as an object of taxation.

This subparagraph was introduced by the Federal Law of July 18, 2011 N 239-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of legal status autonomous institutions "and was originally applied in relation to works (services) that were performed (rendered) starting from January 1, 2012 (clause 1 of article 2, part 2 of article 6 of the Federal Law of 18.07.2011 N 239-FZ). However, according to Article 3 of the Federal Law of 05.04.2013 N 39-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law" On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving the Principles for Determining Prices for Tax Purposes " the effect of this provision is extended to legal relations that arose from January 1, 2011.

In accordance with the legislation of the Russian Federation, state institutions can be created solely for the purpose of providing state (municipal) services, performing work and (or) performing state (municipal) functions to ensure the implementation of the powers of state authorities (state bodies) or local self-government bodies provided for by the legislation of the Russian Federation ... According to paragraphs 2 and 3 of Art. 161 of the Budget Code of the Russian Federation, financial support for the activities of a state institution is carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation and on the basis of budget estimates... A state institution can carry out income-generating activities only if such a right is provided for in its constituent document, and the income received from this activity goes to the corresponding budget of the budgetary system of the Russian Federation.

A budgetary institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or municipal entity for the performance of work, the provision of services in order to ensure the implementation of the powers stipulated by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local authorities in the field of science, education, health care, culture, social protection, employment, physical culture and sports, as well as in other areas. A budgetary institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. The income received from these activities, and the property acquired at the expense of these incomes, go to the independent disposal of the budgetary institution.

An autonomous institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, powers of local self-government bodies in the field of science, education, health care, culture, social protection, employment , physical culture and sports, as well as in other areas in cases established by federal laws. An autonomous institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. The income received from these activities, and the property acquired at the expense of these incomes, go to the independent disposal of the autonomous institution.

Thus, a state (municipal) institution can be attributed to a certain type based on the possibility of the said institution performing state (municipal) functions in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local self-government bodies.

For the performance of state (municipal) functions, only a state institution may be created, with the exception of cases directly established by federal laws.

An autonomous institution and a budgetary institution are created by a public law entity (a subject of the Russian Federation, a municipal entity) to perform state (municipal) work, provide state (municipal) services and are not entitled to perform state (municipal) functions, except for cases directly established by federal laws.

A state (municipal) institution can be attributed to a certain type based on the field of activity in which it is created.

An autonomous institution can be created in the field of science, education, health care, culture, social protection, employment of the population, physical culture and sports, as well as in other areas in cases established by federal laws. For example, according to The Urban Planning Code RF autonomous institutions can be created to conduct state expertise project documentation and the results of engineering surveys.

The spheres of activity of budgetary institutions are not limited. The Federal Law outlines the priority areas in which budgetary institutions are created - science, education, health care, culture, social protection, employment, physical education and sports, and at the same time the opportunity is provided to create budgetary institutions in other areas without restrictions.

The scope of activities of a state institution is not limited by Federal law. Taking into account the peculiarities of the legal status of state institutions, it is advisable to refer to state institutions only institutions created in the field of management activities, or institutions classified as state institutions in accordance with the law.

In addition, Art. 6 of the Budget Code of the Russian Federation, it is determined that a state (municipal) task is a document that establishes requirements for the composition, quality and (or) volume (content), conditions, procedure and results of the provision of state (municipal) services (work performance).

In accordance with para. 2 p. 3 art. 69.2 of the Budget Code of the Russian Federation, the state (municipal) assignment is formed for budgetary and autonomous institutions, as well as state institutions determined in accordance with the decision of the state authority (state body), local government body exercising the budgetary powers of the main manager of budgetary funds.

From clause 2 of Art. 69.2 of the Budget Code of the Russian Federation, it follows that for the fulfillment of a state (municipal) task, budgetary or autonomous institutions determine the amount of a subsidy according to the indicators of this task, and for the fulfillment of a state (municipal) task, state institutions draw up a budget estimate.

Thus, in accordance with paragraphs. 4.1 clause 2 of Art. 146 of the Tax Code of the Russian Federation for the purpose of calculating VAT, the performance of work (provision of services) by budgetary and autonomous institutions within the framework of a state (municipal) assignment is not recognized as an object of taxation, provided that the source of financial support for the state (municipal) assignment is a subsidy from the corresponding budget of the budgetary system of the Russian Federation. The work performed by the state institution (services rendered) from 01.01.2011 are not subject to value-added tax without any conditions.

It should be noted that the provisions of paragraphs. 4.1 clause 2 of Art. 146 of the Tax Code of the Russian Federation are not applied when selling goods, including those of our own production, and when selling state (municipal) property. In this case, VAT is taxed in accordance with the general procedure.

As for filling out tax declarations for VAT, the Order of the Ministry of Finance of Russia dated 15.10.2009 N 104n "On approval of the form of a tax declaration for value added tax and the Procedure for filling it out" stipulates that transactions that are not recognized as an object of VAT taxation are subject to reflection in section 7 VAT tax return. The cost of such operations must be indicated in column 2 on line 010 of section 7 of the VAT tax return.

At the same time, in column 1 on line 010 of section 7 of the declaration, the codes of operations are reflected in accordance with Appendix No. 1 to the Procedure for filling out a VAT tax return. At the same time, Appendix No. 1 to the Procedure for filling out a VAT tax return (in the current version) does not yet provide for a code of operations for the norm of subparagraph 4.1 of paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation in a letter dated November 21, 2011 No. ED-4-3 / [email protected]"On the procedure for filling out a VAT tax return" reported that, prior to the introduction of the appropriate changes, taxpayers have the right to reflect in section 7 of the VAT tax return the operations provided for in paragraphs. 4.1 clause 2 of Art. 146 of the Tax Code of the Russian Federation - under the code 1010816.