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

Taxpayers independently determine the amount of tax based on the results of each reporting period as appropriate tax rate percentage tax base... At the end of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on their tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period in accordance with Art. 286 of the Tax Code of the Russian Federation.

Procedure and terms of payment of corporate income tax

* Monthly advance payments are not paid:

organizations whose sales revenues for the previous four quarters did not exceed an average of 3 million rubles. for each quarter. The specified average value determined for each next quarter;

budgetary institutions;

foreign organizations operating in Russian Federation through a permanent establishment;

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

participants in simple partnerships in in terms of incomereceived from participation in simple partnerships;

investors of production sharing agreements in terms of income received from the implementation of these agreements;

beneficiaries under contracts trust management.

All taxpayers regardless of whether they have an obligation to pay income tax and (or) advance tax payments, the specifics of calculating and paying tax, they are obliged to submit tax returns to the tax authorities at the place of their location and the location of each separate subdivision at the end of each reporting and tax period. income tax.

Taxpayers (tax agents) submit tax returns (tax calculations) no later than 28 days from the end of the relevant reporting period. Taxpayers calculating the amount of monthly advance payments based on the actual profits received, submit tax returns within the timeframe established for the payment of advance payments.

Tax returns based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.

Tax accounting

Tax accounting

1. Tax accounting is recognized as the implementation by payers (other obligated persons) accounting for objects of taxation and determining the tax base for taxes, dues (duties) by way of calculated adjustments to the data accountingunless otherwise provided by tax legislation.

Tax accounting is kept solely for taxation and tax control purposes.

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

Subjects and objects of taxation on the property of organizations

The tax base for the tax on the property of organizations and the procedure for its determination. Tax rates and benefits

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

Corporate property tax

The corporate property tax is a key tax in the system of property taxation of organizations. It can be described as direct, regional, corporate, general, property tax.

The corporate property tax was introduced in Russia in 1992. Since January 1, 2004, the legislative framework for taxation of property of organizations is enshrined in Chapter 30 Tax Code and the laws of the constituent entities of the Russian Federation. When a tax is introduced on the territory of the corresponding constituent entity of the Federation, the regional authorities determine the tax rate within the limits established by the Tax Code, the procedure and terms for paying 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 levied on the basis of the Law of the City of Moscow dated November 5, 2003 No. 64 "On the tax on the property of organizations."

Consider the main and optional elements of corporate property tax.

Payers of corporate property tax

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 movable and immovable property recorded on the balance sheet as fixed assets.

For foreign organizations that do not carry out their activities in Russia through constant contact details. the object is the real estate located on the Russian territory, owned by the specified foreign organizations on the basis of the right of ownership and received under a concession agreement.

Not recognized object of taxation:

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

property belonging to the federal authorities on the basis of operational management executive powerin which the military and (or) service equivalent to it, used by these bodies for the needs of defense, is legally provided, civil defense, security and law enforcement in Russia.

Taxable period corporate property tax

The reporting periods are the first quarter, six months and nine months of the calendar year. The authorities of the constituent entities of the Federation have been given the right not to set reporting periods.

The tax base in accordance with Art. 375 of the Tax Code is determined for Russian and foreign organizations operating on the territory of Russia through permanent establishment, as average annual cost property.

When determining the tax base, the following property value is assumed:

for property subject to depreciation, its residual value is taken, formed in accordance with the established accounting procedure approved in accounting policy organizations;

for property that is not subject to depreciation, the value of these objects for tax purposes is determined as the difference between their initial value and the amount of depreciation calculated according to established rates depreciation charges for accounting purposes at the end of each tax (reporting) period. Such property includes - objects of housing stock, external improvement, forestry, road facilities, specialized structures for a navigable environment, etc., objects of fixed assets from non-profit organizations.

Average property value for reporting period is defined as the quotient of dividing the amount obtained as a result of adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period, by the number of months in the reporting period, increased by one.

The average annual value of property for the tax period is determined as the quotient of dividing the amount obtained as a result of adding the values residual value property on the 1st day of each month of the tax period and last number tax period, by 13.

Articles 377, 378, 378.1 of the Tax Code provide for the specifics of taxation under a simple partnership agreement (agreement on joint activities), on property transferred to trust, as well as in the execution of concession agreements.

The tax base in respect of immovable property of foreign organizations that do not operate in Russia through permanent missions, as well as in respect of immovable property of foreign organizations that are not related to the activities of these organizations in Russia through permanent missions, is the inventory value of these objects according to data from technical authorities. inventory.

Corporate property tax rate

The tax rate is established by the laws of the constituent entities of the Federation and cannot exceed 2.2%. Differentiation of tax rates is allowed depending on the category of taxpayers and (or) property. In Moscow, the tax rate is set at maximum size for all taxpayers.

Tax incentives

Tax benefits are provided for by Art. 381 of the Tax Code in the form of complete exemption from payment of certain categories of payers and certain types of property on the taxpayer's balance sheet. For instance:

religious organizations - in relation to property used by them to carry out religious activities;

all-Russian public organizations of disabled people (among whose members disabled people and their legal representatives must make up at least 80%) in relation to the property used by them to carry out their statutory activities;

organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;

property of the bar associations, law offices and legal advice;

property of state research centers;

organization in relation to property recorded on the balance sheet of an organization - resident of a special economic zone, within 5 years from the date of registration of the property.

Regional authorities are given the right to establish additional benefits, the list of which, if established, should be provided in the relevant regional Law.

In Moscow, in particular, institutions financed from the budget of the city of Moscow and budgets are exempted from the property tax of organizations. municipalities Moscow on the basis of estimates of income and expenses, the organization of urban passenger transport common use (except for taxis, including fixed-route taxis) and the metro, receiving funds from the Moscow budget, and other categories of payers.

The procedure for calculating and timing the payment of tax, advance payments are determined by Art. 382, 383 NC. During the year, taxpayers - Russian and foreign organizations operating through a permanent establishment, pay advance payments for each reporting period. The amount of the advance payment is calculated as one fourth of the product of the tax rate and average cost property for the relevant reporting period.

The amount of tax payable to the budget based on the results of the tax period is determined as the difference between the amount of tax calculated as the product of the average annual property value for the year and the tax rate, and the amount of advance payments paid during the year.

Taxpayers - foreign organizations that do not operate on the territory of Russia, but have real estate objects located on its territory, also pay advance payments during the year in the amount of one fourth of the inventory value of the real estate object as of January 1 of the year for which the tax is paid , and the corresponding tax rate. If a taxpayer of this category arises (terminates) the right of ownership to immovable property, the tax (advance tax payments) are calculated 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 deadlines set by the regional authorities. In Moscow, advance payments and tax are paid at the same time as the filing of tax calculations and tax returns.

Regional authorities have the right to exempt certain categories of payers from paying advance payments during the year.

Articles 384, 385, 3851, 3852 of the Tax Code establish the specifics of calculating and paying tax in the event that the organization includes separate subdivisions or the organization has real estate located outside the location of the organization and its separate subdivisions, if the organization is a resident of the Special Economic Zone in Kaliningrad region or has property that is part of the Unified Gas Supply System.

Tax calculations for advance payments are provided no later than 30 calendar days from the end date of the relevant reporting period, and tax return - no later than March 30 of the year following the expired tax period.

The amounts of tax payments are subject to transfer to the budget revenues of the subjects of the Federation.

Subjects and objects of taxation with transport tax

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

Transport tax

Before 2003 taxation vehicle was based on two taxes - vehicle owner tax and property tax individuals in relation to water and air vehicles. On January 1, 2003, Chapter 28 of the Tax Code "Transport Tax" came into force, as a result of which the two above-mentioned taxes were combined.

Transport tax can be described as regional, direct, mixed, property tax.

The transport tax is established by the Tax Code and is enforced by the laws of the constituent entities of the Federation. After the adoption of laws by the constituent entities of the Federation transport tax becomes mandatory and is paid on the territory of the corresponding constituent entity of the Federation.

Legislative bodies of a constituent entity of the Russian Federation upon adoption regional laws on transport tax establish:

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

the procedure and terms for paying the tax.

In addition, when establishing a tax, the laws of the constituent entities of the Federation may also provide for tax incentives and the reasons for their use by taxpayers.

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

Transport tax payers

Taxpayers are organizations and individuals in which vehicles that are subject to taxation are registered. Taxpayers are persons who own a vehicle for any legal reason (property, lease, etc.), which leads to the obligation to register this vehicle.

The objects of taxation are:

Land vehicles - cars, motorcycles, scooters, buses and others self-propelled machines and mechanisms on pneumatic and caterpillar tracks, snowmobiles, snowmobiles.

Water vehicles - motor ships, yachts, sailing ships, boats, motor boats, jet skis, non-self-propelled (towed ships) and other water vehicles.

Air vehicles - planes, helicopters and other air vehicles

Rowing boats, motor boats with an engine of not more than 5 hp are not subject to taxation. That is, cars specially equipped for use by people with disabilities, as well as cars with an engine power of up to 100 liters. that is, received (acquired) through the social security authorities, tractors and other vehicles in accordance with paragraph 2 of Art. 358 NK.

The tax base

The tax base, according to Art. 359 NK, it is determined:

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

in relation to air vehicles for which the thrust of a jet engine is determined - as the passport static thrust jet engine (total passport static thrust of all jet engines) of an air vehicle in takeoff mode in terrestrial conditions in kilograms of force;

in respect of waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

in relation to water and air vehicles not specified in the above paragraphs - as a vehicle unit.

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

Taxable period

The tax period is a calendar year.

The reporting periods for taxpayers that are organizations are the first quarter, second quarter, and third quarter. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Federation have the right not to establish reporting periods.

Vehicle tax rates

Tax rates are established by the laws of the constituent entities of the Federation on the basis of the base rates specified in Art. 361 NK, which can be increased (decreased), but not more than tenfold. Differentiation of tax rates is allowed for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of vehicles and (or) their environmental class. For almost all objects of taxation, the rates are set in rubles per unit of vehicle engine power - 1 liter. from.

Tax period a calendar year is recognized.

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

When establishing a tax, the representative body of the municipal formation (legislative (representative) bodies of state power of cities federal significance Moscow, St. Petersburg and Sevastopol) has the right not to set the reporting period.

If the organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of the given year. At the same time, the day of the organization's creation is the day of its state registration.

When creation of an organization on a day that falls in the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

If a the organization was liquidated (reorganized) until the end of the calendar year, the last tax period for it is the period from the beginning of this year to the date of completion of the liquidation (reorganization).

If the organization, created after the beginning of the calendar year, liquidated (reorganized) until the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization).

If the organization was created on a day that falls within the time period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) earlier than the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation (reorganization) of this organization.

The stipulated rules do not apply to organizations from which one or more organizations are singled out or join.

These rules also do not apply to those taxes for which the tax period is set as a calendar month or quarter. In such cases, during the creation, liquidation, reorganization of an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.

If the property that is the object of taxation was acquired, sold (alienated or destroyed) after the beginning of the calendar year, the tax period for tax on this property in this calendar year is determined as the period of time when the property is actually in the ownership of the taxpayer.

14. Tax incentives, their essence and purpose.

TAX BENEFITS - complete or partial release from the payment of tax provided by tax legislation in the presence of an object of taxation, as well as other mitigation of the tax burden for the taxpayer. Tax credits are an essential element of any tax and are exceptional. Purpose of tax incentives - reduction of the tax liability of the taxpayer, less often - deferral and payment by installments, which, ultimately, indirectly also leads to a reduction in tax liabilities (a delay or payment by installments can be considered as the actual presentation of a free or soft loan). There is a classification of tax incentives... Depending on the element of the tax structure (subject (object) of taxation, tax base or salary), to change which the benefit is directed, tax benefits are divided into three groups: tax exemptions, tax credits and tax credits. Depending on the subjects and elements of tax production, tax incentives are divided into four groups, provided: by object (exemptions, discounts); at rates (lower rates); by the timing of payment (deferred payment, tax credit); for individual subjects (a combination of the listed benefits, tax holidays). The last group of tax benefits is provided only to individual taxpayers, the methods of granting tax benefits may be different (lower rates, setting a later payment deadline, etc.). The other three groups of tax benefits are provided to all taxpayers on equal terms. The main types of benefits are provided: non-taxable minimum of the object of taxation; exemption from taxation of certain elements of the object of taxation; tax exemption individuals or categories of taxpayers; lower tax rates; targeted tax incentives, including tax credits (deferred tax collection), other tax incentives. Other benefits are provided in specific tax laws.

Article 393. Tax period. Reporting period. 1. The tax period is a calendar year.

2. Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of a calendar year.
3. When establishing a tax, the representative body of the municipality (legislative (representative) bodies state power cities of federal significance Moscow and St. Petersburg) have the right not to establish the reporting period.
Commentary on Article 393
For the purposes of the commented article, we note that the tax period is one of the essential elements of the legal composition of the tax. According to the Tax Code of the Russian Federation (part one), a tax period means a calendar year or another period of time in relation to separate taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or several reporting periods, based on the results of which advance payments are paid (clause 1 of article 55 of the Tax Code of the Russian Federation).
Other essential provisions of Article 55 of the Tax Code of the Russian Federation in relation to the commented article:
- if the organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of this year. In this case, the day of creation of an organization is the day of its state registration. When creating an organization on a day that falls in the time period from December 1 to December 31, the first tax period for it is the time period from the date of creation to the end of the calendar year following the year of creation;
- if the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year to the date of completion of the liquidation (reorganization);
- if an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization);
- if the organization was created on a day that falls in the time period from December 1 to December 31 of the current calendar year, and is liquidated (reorganized) earlier than the next calendar year following the year of creation, the tax period for it is the time period from the date of creation to the day of liquidation (reorganization) of this organization (these rules do not apply to organizations from which one or more organizations are separated or joined). In addition, the above rules do not apply to those taxes for which the tax period is set as a calendar month or quarter. In such cases, during the creation, liquidation, reorganization of an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.
If the property that is the object of taxation was acquired, sold (alienated or destroyed) after the beginning of the calendar year, the tax period for tax on this property in this calendar year is defined as the period of time when the property is actually in the ownership of the taxpayer (clause 5 of Art. 55 of the Tax Code of the Russian Federation).
Actually, the tax period is understood as the period of time after which the tax base is determined and the amount of tax payable is calculated.
For land tax, the tax period of clause 1 of the commented article is a calendar year. The reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of the calendar year (clause 2 of the commented article). Current Law RF "On payment for land" establishes that the amount of tax is paid in equal shares no later than September 15 and November 15, and the municipal authorities, taking into account local conditions, have the right to establish other deadlines for the payment of tax. 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, municipalities cannot set a term of three or more times.
However, these provisions are valid until the representative bodies of municipalities and legislative (representative) government bodies of the federal cities of Moscow and St. Petersburg adopt the relevant regulatory legal acts on land tax in accordance with the Tax Code of the Russian Federation.
Finally, paragraph 3 of the commented article determines that when establishing a tax, the representative body of the municipality (legislative (representative) government bodies of the federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period.

New edition of Art. 379 of the Tax Code of the Russian Federation

1. The tax period is a calendar year.

2. Reporting periods are the first quarter, six months and nine months of a calendar year, unless otherwise provided by this paragraph.

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

3. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods.

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

Tax period - 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 tax payable is calculated. The tax period is one of the main elements of taxation that must be determined in an act of legislation on taxes and fees in order for the tax to be considered established. The tax period can consist of one or several accounting periods, following which advance payments are paid (Art. 55 of the Tax Code).

The tax period for corporate property tax is a calendar year.

Reporting periods are the first quarter, six months and nine months of the calendar year.

The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods. But the legislative (representative) bodies of the constituent entities of the Russian Federation are not entitled to establish other reporting periods.

In our opinion, granting the legislative (representative) bodies of the constituent entities of the Russian Federation the right to not establish reporting periods when establishing a tax may lead to problematic situations.

Let's say that one organization, let's call it firm A, is located in the region where the reporting periods are set. Another organization, say Firm B, is registered in a region where no property tax reporting periods have been established. At the same time, a joint activity agreement was concluded between these organizations, according to which common affairs the comrades are led by B.

As part of a joint venture agreement, B acquired the building in January. As a result, at the end of the first quarter, firm A has an object of taxation (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 make the payment. In this case, the calculation should be carried out on the basis of the data provided by the firm B.

But in the region where firm B is located, reporting periods have not been established, and the obligations of taxpayers to make advance payments for property tax have not been established. If a this organization does not provide information about the object of taxation, firm A cannot correctly and timely fulfill its obligations as a taxpayer for the tax on the property of organizations. At the same time, firm B does not violate any obligations established by its regional legislation.

Another commentary on Art. 379 of the Tax Code of the Russian Federation

If reporting periods are established on the territory of a constituent entity of the Russian Federation (I quarter, six months, 9 months) and advance payments are envisaged for each of them, the taxpayer must calculate the basis for their accrual.

Considering that the tax base for property tax is the average annual (that is, the average for the calendar year, and not the average for the period of the organization's activity) value of the organization's property, when determining it, it should be taken into account total months in a calendar year.

1. The tax period for tax is a calendar year.

2. Reporting periods for tax are the first quarter, six months and nine months of a calendar year.

The reporting periods for taxpayers calculating monthly advance payments based on the actually received profit are a month or two months. Three months and so on until the end of the calendar year.

Tax rates

The tax rate is set at 20 percent, with the exception of cases provided for by paragraphs 2-5 of Article 284 of the Tax Code of the Russian Federation. Wherein:

The amount of tax calculated at a tax rate of 2 percent is credited to federal budget.

Tax amount. Calculated at a tax rate of 18 percent, it is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax to be credited to the budgets of the constituent entities of the Russian Federation can be reduced by the laws of the constituent entities of the Russian Federation for selected categories taxpayers. At the same time, the specified tax rate cannot be lower than 13.5 percent.

For organizations - residents of the special economic zone, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of income tax to be credited to the budgets of the constituent entities of the Russian Federation, from activities carried out in the territory of the special economic zone, provided that separate accounting income (expenses) received 9 incurred) from activities carried out in the territory of the special economic zone, and income (expenses) received (incurred 0 when carrying out activities outside the territory of the special economic zone. The amount of this rate cannot be lower than 13.5 percent.

The procedure for calculating tax and advance payments.

1. Tax is determined as corresponding to the tax rate percentage tax base. Determined in accordance with article 274 of the Tax Code of the Russian Federation.

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

At the end of each reporting (tax) period, unless otherwise provided by article 286 of the Tax Code of the Russian Federation, taxpayers calculate the amount of the advance payment based on the tax rate and profit. Taxable, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in accordance with the procedure established by Article 286 of the Tax Code of the Russian Federation.

The amount of the monthly advance payment due in the first quarter of the current tax period. Accepted equal to the amount monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the monthly advance payment to be paid in the second quarter of the current tax period is assumed to be equal to one third of the amount of the advance payment calculated for the first reporting period of the current year.

The amount of the monthly advance payment due in the third quarter of the current tax period. It is assumed to be equal to one third of the difference between the amount of the advance payment, calculated based on the results of the half-year. And the amount of the advance payment, calculated based on the results of the first quarter.

The amount of the monthly advance payment due in the fourth quarter of the current tax period. It is assumed equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

If the monthly advance calculated in this way is negative or zero, specified payments in the corresponding quarter are not carried out.

Taxpayers have the right to switch to the calculation of monthly advance payments based on the actually received profit that is subject to calculation. In this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actually received profit, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.

In this case, the amount of advance payments to be paid to the budget is determined taking into account the previously accrued amounts of advance payments. The taxpayer has the right to switch to the payment of monthly advance payments based on the actual profit, notifying about it tax authority no later than December 31, the year preceding the tax period in which the transition to this advance payment system takes place. At the same time, the system of payment of advance payments cannot be changed by the taxpayer during the tax period.

3. Organizations whose sales revenues for the previous four quarters, determined in accordance with Article 249 of the Tax Code of the Russian Federation, did not exceed an average of three million rubles for each quarter, as well as budgetary institutions, foreign organizations operating in the Russian Federation through a permanent establishment , non-profit organizationswho do not have income from the sale of goods (works, services), participants in simple partnerships in relation to income received by them from participation in simple partnerships, investors of production sharing agreements in terms of income received from sales these agreements, beneficiaries under trust management agreements pay only quarterly advance payments based on the results of the reporting period.

4. If the taxpayer is a foreign organization that receives income from sources in the Russian Federation that are not associated with a permanent establishment in the Russian Federation, the obligation to determine the amount of tax, withhold this amount from the taxpayer's income and transfer the tax to the budget lies with the Russian organization, or foreign organizationoperating in the Russian Federation through a permanent establishment (tax agents) paying the specified income to the taxpayer.

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

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

1) if the source of the taxpayer is russian organization, the obligation to withhold tax from the taxpayer's income and transfer it to the budget rests with this source of income.

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

2) in the implementation of state and municipal valuable papers, upon circulation of which it is provided for the recognition of income received by the seller in the form of interest, the amounts of interest income (accumulated coupon income), the taxpayer - the recipient of the income independently calculates and pays tax on such income.

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

Upon the sale (disposal) of government and municipal securities, the circulation of which does not provide for recognition of income received by the seller in the form of interest. Accumulated interest income (accumulated coupon income), the taxpayer - the recipient of the income independently calculates and pays tax on such income taxed at the tax rate, set out in paragraph 1 of Article 284 of the Tax Code of the Russian Federation, unless otherwise provided by the Tax Code of the Russian Federation