The tax period for income tax is recognized calendar year . The first quarter, half a year and nine months of the calendar year are recognized as reporting periods. Reporting periods for taxpayers, calculating monthly advance payments based on the actually received profits, a month is recognized for two months, three months and so on until the end of the calendar year.

Taxpayers independently determine the amount of tax on the results of each reporting period as appropriate tax rate percentage tax base. According to the results of each reporting (tax) period of taxpayers, the amount of advance payment is calculated, based on their tax rates and profits to be taxed, calculated by the increasing result from the beginning of the tax period until the end of the reporting (tax) period in accordance with Art. 286 Tax Code of the Russian Federation.

The procedure and timing of the payment of income tax

* Monthly advance payments do not pay:

organizations in which the previous four quarters revenues from sales did not exceed $ 3 million rubles. For each quarter. Specified average value determined for each next quarter;

budget institutions;

foreign organizations operating in Russian Federation through permanent representation;

non-commercial organizations that do not have income from the sale of goods (works, services);

participants in ordinary partnerships in relations incomederived from participation in ordinary partnerships;

investors of product sharing agreements in terms of revenues received from the implementation of these agreements;

beneficiaries under contracts trust management.

Everything taxpayers Regardless of their duties on the payment of tax on the income and (or) tax payments, the specifics of the calculation and payment of tax are obliged after each reporting and tax period to submit to the tax authorities at the place of their location and the location of each separate division of tax returns on Profit tax.

Taxpayers (tax agents) provide tax declarations (tax payments) no later than 28 days from the date of the end of the corresponding reporting period. Taxpayers, calculating the amount of monthly advance payments on actually received profits, provide tax returns in terms set out to pay advance payments.

Tax declarations on the basis of the tax period are provided by taxpayers no later than March 28 of the year following the expired tax period.

Tax accounting

Tax account

1. Tax accounting recognizes the implementation of payers (other obligated persons) accounting of taxation objects and determining the tax base for taxes, fees (duties) by calculating data adjustments accountingUnless otherwise established by tax legislation.

Tax accounting is carried out exclusively for tax purposes and tax control.

2. Tax Accounting is based on accounting data and (or) on other documented data on objects to be taxed or related to taxation.

Subjects and objects of tax on property of organizations

Tax base for the property tax of organizations and the procedure for its definition. Tax rates and benefits

The procedure for calculation and timing of the payment of tax on the property of organizations and advance payments on it

Property tax

The property tax of organizations is a key tax in the system of property taxation of organizations. It can be described as direct, regional, tax on legal entities, common, property.

The property tax of organizations was introduced in Russia in 1992. From January 1, 2004, the Legislative Funds of Taxation of Property of Organizations are assigned by Chapter 30 Tax Code and the laws of the constituent entities of the Russian Federation. With the introduction of a tax on the territory of the relevant subject of the Federation, regional authorities determine the tax rate within the limits established by the Tax Code, the procedure and timing of the payment of the tax. Regional authorities are also given the right to provide additional tax benefits in addition to those provided at the federal level. In Moscow, the tax is charged on the basis of the Law of Moscow of November 5, 2003 No. 64 "On Tax on Property Organizations".

Consider the main and elective elements of the property tax.

Property tax payers

Tax payers are organizations that have property recognized as an object of taxation in accordance with Art. 374 NK.

The object of taxation for Russian organizations and foreign organizations operating in Russia through permanent missions is recognized by movable and immovable property taken into account on the balance sheet as objects of fixed assets.

For foreign organizations that do not carry out activities in Russia through the permanent PRs of the Deta in TSLS. The object is recognized as immovable property located in the Russian territory, belonging to the specified foreign organizations on the right of ownership and obtained under the concession agreement.

Do not recognize taxation object:

land plots and other objects of environmental management (water bodies and other natural resources);

property belonging to the right of operational management of federal authorities executive powerin which the military and (or) service provided to it, used by these authorities for the needs of defense, civil Defense, ensuring safety and law enforcement in Russia.

Taxable period property tax

The reporting periods are the first quarter, half a year and nine months of the calendar year. The authorities of the constituent entities of the Federation are granted the right not to establish reporting periods.

Tax base in accordance with Art. 375 NK is determined for Russian and foreign organizations operating in Russia through permanent representation, as average annual value Property.

When determining the tax base, the following value of the property is adopted:

on property to be depreciated, its residual value is made, formed in accordance with the established procedure for accounting approved in accounting policies organizations;

on property not subject to depreciation, the cost of these objects for tax purposes is defined as the difference between their initial cost and value of wear, calculated on the established standards depreciation deductions For accounting purposes at the end of each tax (reporting) period. Such property includes - objects of housing stock, external improvement, forestry, road economy, specialized buildings of the shipping situation, etc., facilities of fixed assets in non-commercial organizations.

The average value of the property for reporting period Determined as a private amount from dividing the amount obtained as a result of the addition of the values \u200b\u200bof the residual value of the property on the 1st day of each month of the reporting period and the 1st number of the month after the reporting period of the month, for the number of months in the reporting period, increased by one.

The average annual value of the property for the tax period is defined as a private amount from dividing the amount resulting from the addition of quantities residual value Property on the 1st day of each time of the tax period and last number Tax period, by 13.

Articles 377, 378, 378.1 NK provide for taxation features under the contract of a simple partnership (agreement on joint activity), on property transmitted to trust management, as well as in the execution of concession agreements.

The tax base for real estate facilities of foreign organizations that do not carry out activities in Russia through permanent missions, as well as the real estate objects of foreign organizations that are not related to the activities of these organizations in Russia through permanent missions, the inventory value of these facilities according to the technical data Inventory.

Property tax rate of organizations

The tax rate is established by the laws of the subjects of the Federation and cannot exceed 2.2%. Differentiation of tax rates are allowed depending on the category of taxpayers and (or) property. In Moscow, the tax rate is established in maximum size For all taxpayers.

Tax breaks

Tax benefits are provided by Art. 381 NK in the form of complete liberation from paying individual categories of payers and certain types of property on the taxpayer balance sheet. For example:

religious organizations - in relation to the property used by them for religious activities;

all-Russian public organizations of persons with disabilities (among whose members are disabled and their legal representatives should be at least 80%) in relation to the property used by them to implement their statutory activities;

organizations, the main activity of which is the production of pharmaceutical products - in relation to the property used by them for the production of veterinary immunobiological drugs intended to combat epidemics and epistems;

property of lawyers colleges, lawyer Bureau and legal advice;

property of state scientific centers;

organizations in relation to property taken into account on the balance sheet of the resident site economic zoneFor 5 years from the date of registration of property.

Regional authorities are given the right to establish additional benefits, the list of which, if establishing them, must be given in the relevant regional law.

In Moscow, in particular, from the property tax of organizations, institutions funded by the budget of the city of Moscow and budgets are exempt municipalities Moscow based on the rate of income and expenses, organization of urban passenger transport common use (except for a taxi, including route) and the metro, receiving appropriation from the budget of Moscow, and other categories of payers.

The procedure for the calculation and timing of the payment of tax, the advance payments are defined by Art. 382, 383 NK. During the year, taxpayers - Russian organizations and foreign operating activities through a permanent representation pay advance payments for each reporting period. The amount of advance payment is calculated as one fourth work of the tax rate and average cost Property for the corresponding reporting period.

The amount of tax payable to the budget according to the tax period is defined as the difference between the tax amount calculated as the product of the average annual value of the property for the year and tax rates, and the amount of advance payments paid throughout the year.

Taxpayers are foreign organizations that do not carry out activities in Russia, but having real estate objects located on its territory also pay advance payments during the year in the amount of one fourth inventory value of the real estate facility as of January 1, for which the tax is paid , and the appropriate tax rate. In the event of (termination) at the taxpayer of this category of ownership of real estate, the calculation of the tax (advance payments for tax) is made taking into account the coefficient determined as the ratio of the number full monthsduring which this object was owned by the taxpayer, by the number of months in the tax (reporting) period.

Tax and advance payments are paid within the time limits established by regional authorities. In Moscow, the payment of advance payments and tax is made on the same deadlines as the submission of tax payments and the tax declaration.

Regional authorities are given the right to release certain categories of payers from paying advance payments during the year.

Articles 384, 385, 3851, 3852 NCs are established features of calculation and tax payments in the event that the organization includes separate divisions or the organization has real estate, located outside the organization and its separate divisions, if the organization is a resident of a special economic zone in Kaliningrad region Or has a property that is part of a unified gas supply system.

Tax payments for advance payments are provided no later than 30 calendar days from the date of the end of the corresponding reporting period, and tax return - Not later than March 30, following the expired tax period.

The amounts of tax payments are to be credited to the budget revenues of the subjects of the Federation.

Subjects and objects of transport tax

Tax base and tax rates on transport tax. The procedure for calculation and timing of tax payment

Transport tax

Until 2003 Taxation vehicle Based on two taxes - tax from owners of vehicles and property tax individuals With regard to water and air vehicles. From January 1, 2003, the head of the Tax Code "Transport Tax" entered into force, as a result of which the two above taxes were aggravated.

Transport tax can be described as a regional, straight, mixed, property.

Transport tax is established by the Tax Code and is enforced by the laws of the subjects of the Federation. After the adoption of laws by the subjects of the Federation transport tax It becomes mandatory and paid on the territory of the relevant subject of the federation.

Legislative bodies of the subject of the Russian Federation when adopting regional laws About transport tax establish:

specific tax rate (based on the base tax rate);

the procedure and timing of the payment of tax.

In addition, when the tax is established, the laws of the Federation constituent entities may also provide for tax breaks and grounds for their use by taxpayers.

In Moscow, the transport tax is charged on the basis of the Law of Moscow of July 9, 2008 No. 33 "On Transport Tax".

Transport tax payers

Tax payers are organizations and individuals in which vehicles are registered, which are subject to taxation. Taxpayers are persons who own the vehicle on any legal basis (property, lease, etc.), which leads to the obligation to register this vehicle.

The object of taxation is recognized:

Ground vehicles - Cars, Motorcycles, Motorollars, Buses and others self-propelled machines and mechanisms on a pneumatic and caterpillar, snowmobiles, a motorcycle.

Water vehicles - boats, yachts, sailing courts, boats, motor boats, Hydrocycles, noncommet (towed ships) and other water vehicles.

Air Vehicles - Airplanes, Helicopters and Other Air Vehicles

There are no objects of taxation of jerking boats, engine boats with a power of no more than 5 liters. e., Cars, specially equipped for use with disabilities, as well as passenger cars with an engine power up to 100 liters. e., obtained (acquired) through social protection authorities, tractors and other vehicles in accordance with paragraph 2 of Art. 358 NK.

The tax base

Tax base, according to Art. 359 NK, determined:

in relation to vehicles having engines - as the power of the engine of the vehicle in horsepower;

with regard to air vehicles for which the rocket engine is determined, - as a passport static thrust jet Engine (total passport static thrust of all jet engines) air vehicle on the runway on earthly conditions in kilograms of power;

in relation to the aqueous non-intended (towed) vehicles for which gross capacity is determined - as gross capacity in register tons;

for water and air vehicles not specified in the above paragraphs, as a unit of vehicle.

The engine power is determined based on the technical documentation for the appropriate vehicle and is indicated in the registration documents.

Taxable period

The tax period recognizes the calendar year.

The reporting periods for taxpayers who are organizations are recognized by the first quarter, the second quarter, the third quarter. When establishing the tax legislative (representative) bodies of the subjects of the Federation, it is entitled not to establish reporting periods.

Tax rates of transport tax

Tax rates are established by the laws of the subjects of the Federation based on the basic rates specified in Art. 361 NK, which can be enlarged (reduced), but no more than ten times. Differentiation of tax rates are allowed against each category of vehicles, as well as taking into account the number of years since the year of the production of vehicles and (or) of their environmental class. Almost all objects of taxation of taxation rates are set in rubles per vehicle engine power unit - 1 liters. from.

Tax period Calendar year is recognized.

Reporting periods For taxpayers organizations, the first quarter, the second quarter and the third quarter of the calendar year are recognized.

When establishing a tax, a representative body of the municipality (legislative (representative) bodies of state power bodies federal significance Moscow, St. Petersburg and Sevastopol) it is entitled not to set the reporting period.

If the organization was created after the start of the calendar year, The first tax period for it is the period of time from the date of its creation until the end of this year. At the same time, the day of creating an organization is recognized by her day state registration.

For creating an organization per day falling during the period from December 1 to December 31, The first tax period is the period of time from the date of creation until the end of the calendar year, following the year of creation.

If a the organization was liquidated (reorganized) to the end of the calendar year, the last tax period is the period of time from the beginning of this year to the end of the elimination of the liquidation (reorganization).

If an organization created after the start of the calendar year, liquidated (Reorganized) until the end of this year, the tax period for it is the period of time from the date of creation until the day of liquidation (reorganization).

If the organization was created per day falling in the period of time from December 1 to December 31 of the current calendar year, and eliminated (reorganized) before the calendar year, following the year of creation, the tax period for it is the period of time from the date of creation until the day of liquidation (reorganization) of this organization.

The envisaged rules are not applied to organizations, from the composition of which are allocated to which one or more organizations are joined.

These rules do not apply to those taxes on which the tax period is established as a calendar month or quarter. In such cases, when creating, eliminating, the reorganization of the organization, the change in individual tax periods is made in coordination with the tax authority at the place of accounting of the taxpayer.

If the property that is subject to taxation was acquired, implemented (alienated or destroyed) after the start of the calendar year, the tax period for this property in this calendar year is defined as a period of time of the actual finding property owned by the taxpayer.

14. Tax benefits, their essence and purpose.

Tax breaks - Full or partial liberation From the payment of tax provided by tax legislation in the presence of a taxation facility, as well as other mitigation of the tax burden for the taxpayer. Tax benefits are the most important element of any tax having an exceptional nature. The purpose of tax benefits - Reducing the taxpayer's tax obligation, less often - delayed and installment payment, which ultimately indirectly also leads to a reduction in tax liabilities (a delay or installment of payment can be considered as the actual presentation of a free or preferential loan). There is a classification of tax benefits. Depending on the element of the tax structure (object (object) of taxation, the tax base or the busting amount), the change in which the benefits are directed, tax breaks are divided into three groups: tax seizures tax discounts and tax loans. Depending on the subjects and elements of the tax production, tax breaks are divided into four groups provided: on the object (seizure, discounts); at rates (lowering rate); in terms of payment (delay in payment, tax credit); According to individual entities (combination of listed benefits, tax holidays). The last group of tax benefits is provided only to individual taxpayers, methods for providing tax benefits may be different (decrease in rates, establishing a later date of payment, etc.). The remaining three groups of tax benefits are provided to all taxpayers on equal terms. The main types of benefits are envisaged: non-taxable minimum object of taxation; seizure of certain elements of the object of taxation from the taxation; Tax exemption individuals or categories of taxpayers; lower tax rates; Targeted tax breaks, including tax credits (tax charge deferments), other tax breaks. Other benefits are provided in the laws on specific taxes.

Article 393. Tax period. Reporting period. 1. The tax period recognizes the calendar year.

2. Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are recognized by the first quarter, half a year and nine months of the calendar year.
3. When establishing a tax, a representative body of the municipality (legislative (representative) bodies state power The cities of the federal significance of Moscow and St. Petersburg) are entitled not to establish the reporting period.
Comment on Article 393
In order to comment on the article, we note that the tax period is one of the essential elements of the tax of the tax. According to the Tax Code of the Russian Federation (part of the first) under the tax period is a calendar year or another period of time in relation to separate taxesAt the end of which the tax base is determined and the amount of the tax payable is calculated. The tax period may consist of one or more reporting periods, according to the results of which advance payments are paid (paragraph 1 of Art. 55 of the Tax Code of the Russian Federation).
Other significant provisions of Article 55 of the Tax Code in relation to the commented article:
- If the organization was created after the start of the calendar year, the first tax period for it is the time period from the date of its creation until the end of this year. At the same time, the day of creating an organization is recognized as its state registration. When creating an organization per day falling during the period from December 1 to December 31, the first tax period for it is the period of time from the date of creation until the end of the calendar year, following the year of creation;
- if the organization has been eliminated (reorganized) to the end of the calendar year, the last tax period is the period of time from the beginning of this year before the end of the elimination (reorganization);
- if the organization created after the start of the calendar year is eliminated (reorganized) by the end of this year, the tax period is time for it from the date of creation before the day of liquidation (reorganization);
- If the organization was created on the day falling during the period of time from December 1 to December 31 of the current calendar year, and was eliminated (reorganized) before the next calendar year, following the year of creation, the tax period for it is the time period from the date of creation until the day of liquidation (reorganization) of this organization (these rules are not applied to organizations, from which one or several organizations are allocated to either to which are joined). In addition, the above rules do not apply to those taxes for which the tax period is established as a calendar month or quarter. In such cases, when creating, eliminating, the reorganization of the organization, the change in individual tax periods is made in coordination with the tax authority at the place of accounting of the taxpayer.
If the property that is subject to taxation was acquired, implemented (alienated or destroyed) after the start of the calendar year, the tax period for this property in this calendar year is defined as a period of time of the actual finding property owned by the taxpayer (paragraph 5 of Art. 55 Tax Code).
Actually, under the tax period is understood as a segment of time, after which the tax base is determined and the amount of the tax payable is calculated.
For land tax, the tax period of paragraph 1 of the commented article is set as a calendar year. The reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are recognized by the first quarter, half a year and nine months of the calendar year (paragraph 2 of the commented article). Current Law RF "About Paul For Earth" establishes that tax amounts are paid equal shames No later than September 15 and November 15, and the authorities of the municipality, taking into account local conditions, the right to establish other tax payments. It should be noted here that we are talking only about the timing of the tax payment (date), and not about the number of times. In other words, municipal entities cannot establish a period in the amount of three or more times.
However, these provisions are valid until the adoption by representative bodies of municipalities and legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg relevant regulatory legal acts on land tax in accordance with the Tax Code of the Russian Federation.
Finally, clause 3 of the commented article determines that in the establishment of a tax, the representative body of the municipality (legislative (representative) bodies of the state authorities of the federal significance of Moscow and St. Petersburg) are entitled not to establish the reporting period.

New edition of Art. 379 NK RF

1. The tax period recognizes the calendar year.

2. The first quarter, half a year and nine months of the calendar year are recognized by the reporting periods, unless otherwise provided by this clause.

Reporting periods for taxpayers, calculating the tax on the basis of cadastral value, the first quarter, the second quarter and the third quarter of the calendar year are recognized.

3. Legislative (representative) body of the constituent entity of the Russian Federation when establishing the tax is entitled not to establish reporting periods.

Commentary on Article 379 of the Tax Code of the Russian Federation

The tax period is a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of the tax payable is calculated. The tax period is one of the main elements of taxation, which should be defined in the act of legislation on taxes and fees so that the tax is considered established. The tax period may consist of one or more reporting periods, according to the results of which advance payments are paid (Art. 55 of the Tax Code).

The tax period on property tax is recognized as a calendar year.

The first quarter, half a year and nine months of the calendar year are recognized as reporting periods.

Legislative (representative) body of the subject of the Russian Federation when establishing the tax is entitled to not to establish reporting periods. But the legislative (representative) bodies of the subjects of the Russian Federation are not entitled to establish other reporting periods.

In our opinion, the provision of legislative (representative) bodies of the subjects of the Russian Federation right when establishing a tax not to establish reporting periods may result in problem situations.

Suppose that one organization, let's call it - the company A, is in the region where the reporting periods are established. Another organization, let's say, firm B, registered in the region, in which the reporting periods of property tax are not established. At the same time, between these organizations, a joint activity agreement was concluded according to which general cases Comrades are conducted by B.

In the framework of the concluded agreement on joint ventures, the company b acquired a building in January. As a result, at the end of the first quarter, the company and an object of tax arises (in proportion to the share in common property comrades). In accordance with its regional legislation, it must determine the tax base, calculate the amount of the advance payment and produce payment. At the same time, calculus must be carried out on the basis of data provided by B.

But in the region where the company b is not established, the reporting periods are not established, and the obligations of taxpayers for making advance payments on property tax are not established. If a this organization Does not provide information on the object of taxation, the company and cannot correctly and in a timely manner fulfill its taxpayer's duties for property tax. At the same time, the firm B does not violate any duties established by its regional legislation.

Another comment to Art. 379 Tax Code of the Russian Federation

If the reporting periods (first quarter, half of the year, 9 months) have been established on the territory of the Directory of the Russian Federation, and the taxpayer must be calculated to calculate the taxpayer for their accrual.

Considering that the tax base for property tax is an average annual (i.e., the average for the calendar year, and not average for the period of the organization's activities) the value of the property of the organization, if it should be taken into account total amount months in the calendar year.

1. The tax period for the tax is recognized as a calendar year.

2. The reporting rates of tax recognize the first quarter, half a year and nine months of the calendar year.

Reporting periods for taxpayers, calculating monthly advance payments based on the actually received profits, a month is recognized for two months. Three months and so on before the end of the calendar year.

Tax rates

The tax rate is established in the amount of 20 percent except in cases provided for in paragraphs 2-5 of article 284 of the Tax Code of the Russian Federation. Wherein:

The amount of tax calculated on the tax rate in the amount of 2 percent is credited to federal budget.

The amount of tax. The estimated tax rate in the amount of 18 percent is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate to be credited to the budgets of the subjects of the Russian Federation, the laws of the subjects of the Russian Federation may be reduced for some categories taxpayers. In this case, the specified tax rate cannot be below 13.5 percent.

For organizations - residents of the special economic zone, the laws of subjects of the Russian Federation may establish a reduced tax rate for income to be credited to the budgets of the subjects of the Russian Federation, from the activities carried out on the territory of a special economic zone, subject to separate accounting incomes (expenses) obtained from 9Ponene) from the activities carried out on the territory of the special economic zone, and income (expenses) obtained (incurred 0 in carrying out activities outside the territory of a special economic zone. In this case, the size of the specified bet may not be below 13.5 percent.

The procedure for calculating tax and advance payments.

1. The tax is defined as an appropriate tax rate percentage Tax base. Defined in accordance with Article 274 of the Tax Code of the Russian Federation.

2. Unless otherwise established by paragraphs 4 and 5 of Article 286 of the Tax Code of the Russian Federation, the amount of tax on the tax period is determined by the taxpayer independently.

According to the results of each reporting (tax) period, unless otherwise provided by Article 286 of the Tax Code of the Russian Federation, taxpayers calculate the amount of advance payment, based on the tax rate and profits. Taxation to be taxed, calculated by the increasing result from the beginning of the tax period until the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in the manner established by Article 286 of the Tax Code of the Russian Federation.

The amount of the monthly advance payment payable in the first quarter of the current tax period. Accepted equal amount Monthly advance payment payable to pay the taxpayer in the last quarter of the previous tax period. The amount of the monthly advance payment payable in the second quarter of the current tax period is made equal to one third of the amount of the advance payment calculated in the first reporting period of the current year.

The amount of the monthly advance payment payable in the third quarter of the current tax period. It is accepted equal to one third of the difference between the sum of the advance payment calculated by the first half of the year. And the sum of the advance payment calculated on the results of the first quarter.

The amount of the monthly advance payment payable in the fourth quarter of the current tax period. It is accepted equal to one-third difference between the sum of the advance payment calculated on the basis of nine months, and the amount of advance payment calculated by the first half of the year.

If the amount calculated in this way is negative or equal to zero, specified plates In the relevant quarter are not carried out.

Taxpayers have the right to switch to the calculation of monthly advance payments based on the actually received profits to be calculated. In this case, the calculation of the amounts of advance payments is made by taxpayers based on tax rates and actually received profits, calculated by the growing result from the beginning of the tax period until the end of the relevant month.

At the same time, the amount of advance payments payable to the budget is determined taking into account the accrued amounts of advance payments. The taxpayer has the right to go to pay monthly advance payments based on the actual profits, notifying this tax authority No later than December 31, the Oda preceding the tax period in which the transition to this payment payment system takes place. At the same time, the payment system of advance payments cannot be changed by the taxpayer during the tax period.

3. Organizations in which the previous four quarters of sales revenues defined in accordance with Article 249 of the Tax Code of the Russian Federation did not exceed three million rubles for each quarter, as well as budget institutions, foreign organizations operating in the Russian Federation through permanent representation. . non-commercial organizationsnot income from the sale of goods (works, services), participants in ordinary partnerships regarding the income received by them from participation in simple partnerships, investors of products on the sale of products in terms of income derived from implementation these agreementsThe beneficiaries on trust management agreements pay only quarterly advance payments on the results of the reporting period.

4. If a taxpayer is a foreign organization that receives income from sources in the Russian Federation, not related to the permanent representation in the Russian Federation, the obligation to determine the amount of the tax, the deduction of this amount from the taxpayer's income and the transfer of tax to the budget is entitled to the Russian Organization or foreign organizationcarrying out activities in the Russian Federation through a permanent representation (tax agents) that pay the specified income to the taxpayer.

Tax agent Determines the amount of tax for each payment (transfer) of funds or other income.

5. Russian organizations that pay taxpayer income in the form of dividends, as well as in the form of interest on state and municipal securities subject to taxation, determine the amount of tax separately for each taxpayer in relation to each payment of these income:

1) if the source of the taxpayer is russian organization, the duty to keep the tax from the taxpayer's income and transfer it to the budget is imposed on this source of income.

In this case, the tax in the form of advance payments is held from the taxpayer's income in each payment of such income;

2) in the implementation of state and municipal valuable papersWhen the reference of which includes recognition of income received by the seller in the form of interest, the amounts of the accumulated interest income (accumulated coupon income), the taxpayer - the recipient of income independently calculates the tax on such income.

Information on the types of securities on which the order is applied is communicated to taxpayers by the authorized Government of the Russian Federation federal organ executive power.

When implementing (disposal) of state and municipal securities, when applying to which the income recognition received by the seller in the form of interest is provided. Amount of accumulated interest income (accumulated coupon income), the taxpayer - the recipient of income independently makes accrual and payment of tax from such income tax rates, installed item 1 of Article 284 of the Tax Code of the Russian Federation, unless otherwise provided by the Tax Code of the Russian Federation