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DECREE of the Government of the Russian Federation dated 11-03-99 277 (as amended on 29-01-2001) ON APPROVAL OF RULES FOR THE PROVISION OF TRANSPORTATION SERVICES... Relevant in 2018

V. The procedure for providing services for the transportation of goods for personal, family, household and other needs not related to the implementation of entrepreneurial activity

dated January 29, 2001 N 62)

51. The shipper has the right to transport cargo for personal, family, household and other needs not related to business activities (hereinafter referred to as cargo) in wagons, containers owned by railway transport organizations or leased from the owners.

Transportation of goods by rail is carried out in accordance with accepted application for the transportation of goods.

The shipper must submit an application for the transportation of goods to the head of the departure railway station or to the department of the departure railway at least 10 days in advance, and in relation to goods sent outside Russian Federation or transported in direct mixed traffic - no less than 15 days before the start of cargo transportation.

At the request of the shipper, if there is a need for urgent transportation of goods, the railway may set other deadlines for submitting an application for the transportation of goods within one railway (local service) independently, and within several or all railways(direct message), outside the Russian Federation or in direct mixed message - in agreement with federal body executive power in the field of railway transport.

The procedure for submitting and completing an application is determined by the rules for accepting applications for the transportation of goods and concluding agreements on the organization of transportation of goods on railway transport, approved by the federal executive body in the field of railway transport.

The railway station provides shippers with application forms for the transportation of goods for a fee.

(as amended by Decree of the Government of the Russian Federation dated January 29, 2001 N 62)

52. When presenting cargo for transportation, the consignor must present at the railway station of departure a railway transport bill of lading (hereinafter referred to as the waybill), filled out in the manner prescribed by the filling rules transportation documents on railway transport, approved by the federal executive body in the field of railway transport, and others provided for by the relevant regulations legal acts documentation. The invoice and the receipt issued to the consignor on its basis confirm the conclusion of the contract for the carriage of goods. A receipt for acceptance of cargo is issued to the consignor against signature in the corresponding column of the counterfoil of the road manifest. The consignment note, together with the road manifest, travels with the cargo to the destination railway station, where it is issued to the consignee. The counterfoil of the travel manifest remains at the railway station of departure.

The railway station provides shippers with invoice forms for a fee.

53. The railway has the right to selectively check the compliance of the weight of cargo and other data with the information specified by the shipper in the consignment note.

For the accuracy of the information included in the consignment note, as well as for the consequences arising as a result of unreliable, inaccurate or incomplete information specified by the shipper in the consignment note, the shipper bears property liability provided Federal law"Transport Charter of the Railways of the Russian Federation".

54. In the cases provided for in Article 23 of the Federal Law "Transport Charter of the Railways of the Russian Federation", the shipper may present the cargo for transportation with a declaration of its value.

In the inventory for the transportation of goods with a declared value, the shipper is obliged to additionally indicate the declared value of each item.

When presenting cargo of unequal value for transportation under one consignment note, the consignor indicates in the inventory on a separate line their features, number of seats and value.

An inventory for the transportation of goods with a declared value is drawn up in 3 copies in the form provided for by the rules transportation of goods with a declared value on railway transport, approved by the federal executive body in the field of railway transport. One copy of the inventory is returned to the shipper, the second is placed in the wagon, container or in one of the cargo pieces (when transporting goods in small shipments), and the third copy remains on file at the departure railway station and must be sent to the destination railway upon its first request.

The shipper pays the railroad a fee for the declared value of the goods in accordance with the tariff manual. The amount of the fee paid is included in the transportation documents.

When transporting goods in a covered wagon with an accompanying person traveling in the same wagon, an inventory for the transportation of goods with a declared value is not drawn up. In this case, the delivery of goods is carried out without the participation of the railway.

55. The shipper is obliged to prepare the cargo for transportation in such a way as to ensure traffic safety and the safety of the cargo, wagons, and containers.

Goods presented for transportation in small shipments in covered wagons and containers, unlike goods transported by other shipments, must be packaged in accordance with the rules for the transportation of goods in small shipments by rail and requirements technical specifications placement and securing of cargo in wagons and containers approved by the federal executive body in the field of railway transport. At the same time, the shipper is obliged to apply transport markings to containerized and piece goods. The content of the marking, the place and method of its application, the order of arrangement, the sizes of marking labels and inscriptions must comply with the rules for accepting goods for transportation by rail, approved by the federal executive body in the field of railway transport.

56. Cargo, including those consisting of several different items, is handed over for transportation under the general name “Cargo for personal (household) needs” and indicating the name individual items composing this shipment.

57. When presenting goods for transportation, the shipper must indicate their weight in the consignment note; when presenting containerized and piece goods, also the number of packages on a separate line for each item. Cargo handed over for transportation in small shipments is accepted by the railway, checking the number of packages and weighing each package.

58. Covered cars and containers when transporting goods for personal, family, household and other needs not related to business activities must be sealed by railways or freight forwarding organizations at the discretion and expense of the shipper.

(as amended by Decree of the Government of the Russian Federation dated January 29, 2001 N 62)

59. The shipper is obliged to pay at the railway station of departure for the transportation of goods and the passage of conductors, as well as to make other payments established by the Federal Law “Transport Charter of the Railways of the Russian Federation” and the fees specified in the tariff manual.

Final payments related to the transportation of goods are made by the consignee upon arrival of the goods at the destination railway station.

60. Payments for the transportation of goods are made by the consignor and consignee in cash, bank checks or payment orders accepted by the bank or other means, provided for by law Russian Federation. The invoice and receipt for acceptance of the cargo indicate the amount of freight charge accrued upon departure.

Cash payments are made at the commodity offices of railway stations within the limits of amounts defined by law Russian Federation. After depositing cash, the payer is issued a check cash register or a receipt for payment of fees in the prescribed form.

Payments by bank checks are made at the commodity offices of railway stations in accordance with the regulations on non-cash payments in the Russian Federation. The payer is issued an invoice of the established form.

61. Railways are obliged to deliver goods to their destination and to deadlines. Cargo transportation is carried out by freight or high speed. The speed of cargo transportation is selected and indicated in the consignment note by the shipper. If goods are transported only at high speed, the shipper must indicate this speed.

The procedure for calculating cargo delivery times is determined in accordance with the rules for calculating cargo delivery times by rail, approved by the federal executive body in the field of railway transport.

62. The railway, at the request of the consignor or consignee, may redirect the transported cargo with a change in the consignee or destination railway station.

Redirection of cargo transported in small, wagonload and container shipments traveling in local, direct traffic and destination at the railway stations of the CIS member states is carried out with the permission of the head of the railway station.

An application for redirection of goods is submitted by the consignor or the consignee indicated in the consignment note to the head of the railway station of original destination. This application may be submitted by another person or a freight forwarding organization under the power of attorney of the shipper or consignee, accompanied by a new invoice for the transportation of such goods to a new destination.

An application for redirection of goods can also be submitted through the head of the railway station of departure or through the head of the railway station of a new destination, if the redirection is carried out within the railways of the Russian Federation.

Upon receipt of an application for redirection of cargo, an employee of the railway station of original destination makes a note about acceptance of the cargo for departure in accordance with the rules for redirection of cargo by rail, approved by the federal executive body in the field of railway transport.

For redirection of cargo, the railroad charges a fee in the amount specified in the tariff manual.

63. The railway is obliged to notify the consignee about the goods arriving at his address no later than 12 o’clock on the day following the day of arrival of the goods. The procedure and methods of notification are established by the head of the destination railway station. At the proposal of the consignee, a different notification procedure may be established.

64. Arrived cargo, containers to be unloaded and issued at locations common use, are stored at the destination station free of charge for 24 hours. The specified period is calculated from 24 o'clock on the day of unloading of goods and containers by rail. For storage of goods at the destination railway station in excess of specified period the fee specified in the tariff guide will apply.

65. When issuing packaged goods, the destination railway station is obliged to check the number and weight of packages.

If at the destination railway station, when checking the condition of the cargo, its weight, the number of pieces, a shortage, damage (spoilage) of the cargo is discovered, or such circumstances are established by a document drawn up along the route commercial act, the destination railway station is obliged to determine the amount of actual shortage, damage (spoilage) of the cargo and issue a commercial certificate to the consignee.

If there are no signs of damage to the containers and packaging with written consent consignee, which is fixed on back side road manifest, the cargo is issued without opening the container and packaging and without checking the contents.

66. Relations between railways and senders and recipients of goods not provided for by these Rules are regulated by the Federal Law “Transport Charter of the Railways of the Russian Federation” and the rules for the transportation of goods.

1. Basic principles for determining the expenses of an entrepreneur

In accordance with paragraph 1 of Art. 221 of the Tax Code of the Russian Federation, individual entrepreneurs have the right to reduce taxable income by the amount of expenses actually incurred and documented by them, directly related to the extraction of income (these are the so-called professional deductions, which were already mentioned in the section “Income tax benefits - tax deductions”).

Which regulations determine the composition of expenses of an individual entrepreneur?

These expenses are accepted for deduction as part of the costs accepted for deduction when calculating corporate income tax, in accordance with the relevant articles of the chapter “Organizational Income Tax” of the Tax Code of the Russian Federation (clause 2 of Article 221 of the Tax Code of the Russian Federation).

Considering that this chapter of the second part Tax Code is not yet in effect, Article 28 of the Federal Law of August 5, 2000 No. 118-FZ is applied), which states that “references in the current chapters of part two of the Code to the provisions of ineffective chapters of part two of the Code are equivalent to references to existing federal laws on specific taxes and fees."

Thus, one should be guided by the Regulations on the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits, approved by the Decree of the Government of the Russian Federation of August 2, 1992 (as amended on May 31, 2000 .). The same is stated in the Methodological Recommendations tax authorities on the procedure for applying Chapter 23 “income tax individuals» Part two of the Tax Code. of the Russian Federation, approved by order of the Ministry of Taxes and Taxes of Russia dated November 29, 2000 No. BG-3-08/415.

What are the basic principles when deciding whether to take into account the expenses of an entrepreneur to reduce taxable income?

An individual entrepreneur, when deciding whether to classify certain expenses as expenses that reduce taxable income, must take into account the following.

1. Expenses include only those costs that are directly related to obtaining a specific amount of income.

2. For tax purposes, all production-related expenses can be accepted, but only those that fall on the share of those products, those goods (works, services) from the sale of which income in cash or in kind was received in the reporting period.

3. Only current expenses, not of a long-term (capital, investment) nature.

4. Costs incurred by the entrepreneur in foreign currency, are accepted in amounts determined by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation valid on the date of the actual transfer or transfer of funds.

5. For tax purposes, only those expenses can be accepted that can be documented (if the entrepreneur has not used the alternative procedure for professional deductions).

6. If entrepreneurs are not able to document their expenses related to business activities, they can use professional tax deduction at the rate of 20 percent total amount income received by an individual entrepreneur from business activities. This procedure applies only to individuals registered as individual entrepreneurs.

Since the beginning of last year, the Central Bank has obliged individual entrepreneurs to calculate the cash balance limit, and to store the “surplus” in excess of this in bank accounts. In essence, the Central Bank thus ordered entrepreneurs to conduct payments primarily in non-cash form. Often, merchants use their personal account for these purposes. Direct ban This is not true, however, there is no need to talk about the absence of risks.

On January 1, 2012, the Bank of Russia Regulations on the procedure for maintaining cash transactions on the territory of the Russian Federation dated October 12, 2011 No. 373-P. According to clause 1.4 of this document individual entrepreneur on a par with legal entities is obliged to keep available funds, that is, cash in excess established limit balance in bank accounts. However, cash payments by any entrepreneur with other individual entrepreneurs or organizations are, in principle, limited - no more than 100,000 rubles. within the framework of one contract ( Directive of the Bank of Russia dated June 20, 2007 No. 1843-U). So a bank account is absolutely not a superfluous thing in the entrepreneurial activity of a merchant. Another thing is whether it should be a current account, or an individual entrepreneur can get by with a personal one.

The legislation does not provide for a direct ban on the use of a current account in business activities. At the same time, settlement and cash services for such an account are usually noticeably cheaper, and restrictions, for example, on cash withdrawals per day, are noticeably softer. At the same time, it is also possible to credit payments from third parties and make payments using payment orders ( Art. 845, 849 GK

). However, it is unlikely that these advantages cover the risks that an entrepreneur bears when using a current account in his activities, even if this is not prohibited.

Problems with the bank First of all, the ability to make business payments through a current account not provided for by the rules established by the Central Bank. According to clause 2.2 of the Bank of Russia Instruction No. 28-I dated September 14, 2006, current accounts for individuals are opened only for transactions not related to business activities. In turn, paragraph 2.3 of the Instructions establishes that

A current account is intended for payments related to business activities. Of course, the Central Bank Instruction for entrepreneurs is not a law, and the legislation does not provide for any liability for using a current account for other purposes. But for banks, paragraph 3 of Article 845 Civil Code It is forbidden to control what their clients use their money for. Therefore, some of them are content only with clients indicating in their payments: “Not related to business activities,” while others simply turn a blind eye to “non-core” transactions. However, the bank has the right to refuse to send a payment to the entrepreneur’s counterparty from his personal account. By virtue of Article 848 of the Civil Code, he is obliged to perform for the client only those operations that are provided for for an account of this type by the laws established in accordance with it banking rules and used in banking practice business customs, unless, of course, the contract itself bank account

In addition, the bank is unlikely to credit the individual entrepreneur’s current account with payments from counterparties who indicate as the recipient in the payment slip not “Petrov”, as in the bank account agreement, but “IP Petrov”. However, such a payment may also be rejected by the counterparty bank. The fact is that formally in such a situation the name of the payee does not coincide with the account owner, which means it is impossible to identify and make the payment.

In turn, not every counterparty will cooperate with an entrepreneur who uses a personal account for payments and at the same time asks not to mention in the “payments” that he is an individual entrepreneur.

Note! The bank can bypass the ban on monitoring the client’s directions of use Money. This opportunity is provided to him by the provisions of the Law of August 7, 2001 No. 115-FZ “On combating the legalization (laundering) of income received criminally, and the financing of terrorism." Having classified payments that violate the account regime as suspicious, they have the right to suspend them and request an agreement and other documents on them, from which the entrepreneurial nature of the payment will become obvious. A businessman will be lucky if the bank limits itself to a warning about the account regime. After all, he can also regard non-compliance as significant violation agreement and demand that the account be closed ().

subp. 1 item 2 art. 450 GK

Difficulties with counterparties In the event that it does not follow from the payment order that the payment was made in favor of individual entrepreneur , tax authorities have grounds to classify it as a payment in favor of an individual. For Russian organizations and IP this carries risks,, Firstly recognizing them as tax agents for personal income tax in relation to the income transferred to the merchant , A,, Secondly

additional accrual of insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund from it. So, the entrepreneur calculates his tax obligations before the budget yourself. In the end, he may not pay personal income tax at all, but a single tax on the simplified tax system or UTII. For individuals there is no other alternative, but they themselves calculate the tax only in in some cases established by the Tax Code. By general rule does it for them tax agent – organization or individual entrepreneur that is a source of income ().

clause 1, 2 art. 226 NK off-budget funds. Unless they are not included in the base for calculating contributions to the Social Insurance Fund ( subp. 2 p. 3 art. 9 of Law No. 212-FZ).

Of course, again, all the controllers’ claims in this case easy to remove by presenting them with an agreement that was concluded with an individual entrepreneur, and not just with an individual. However, not everyone will want to explain things to inspectors if there is a way to avoid this, that is, find another supplier.

Meanwhile, the individual entrepreneur himself will almost certainly have to explain himself to the tax authorities.

Tax authorities' claims

Part professional deduction According to personal income tax, only individual entrepreneur expenses directly related to the generation of income are subject to inclusion ( clause 1 art. 221 NK). Base by single tax The simplified tax system can also reduce only expenses incurred to carry out activities aimed at generating income ( clause 1 art. 252, paragraph 2 of Art. 346.16 NK). The entrepreneurial nature of expenses paid from a personal account will, quite understandably, be questionable for tax authorities. The nature of the income received into the current account of the individual entrepreneur will not be obvious to them. Moreover, on the one hand, this threatens that business income that the entrepreneur took into account within the framework of the simplified tax system or “imputation” may be recognized as personal, and therefore subject to personal income tax. On the other hand, personal income can be qualified as entrepreneurial income - with all the ensuing consequences.

Finally, problems will arise with receiving funds from the Federal Tax Service when returning an overpayment or refunding VAT, which tax authorities are unlikely to agree to transfer to a personal account not related to business activities.

Of course, most problems associated with tax office, can be removed by reporting to controllers about the use of a personal account in business activities. Let us remind you that an individual entrepreneur is obliged to notify tax authorities about the accounts used in business, by virtue of subparagraph 1 of paragraph 2 of Article 21 of the Tax Code ( Federal Tax Service letter dated March 6, 2013 No. ED-3-3/772@). At the same time, judges are unlikely to consider it justified to refuse to return an overpayment or refund VAT on the grounds that for these purposes the entrepreneur has declared personal account details. For example, in the ruling dated September 17, 2013 No. VAS-12390/13, representatives of the Supreme Arbitration Court supported the judges’ point of view that the Fund social insurance does not have the right to refuse an individual entrepreneur to transfer funds to his personal account to pay benefits for his employees. The fund inspectors referred to paragraph 8 of the Regulations on the Social Insurance Fund, approved by resolution Government of February 12, 1994 No. 101. This norm contains a ban on the transfer of social insurance funds to the personal accounts of insured persons. However, the judges pointed out that in this case the individual entrepreneur is not the insured person at all, but the policyholder. AND current legislation There is no ban at all on the transfer of reimbursed compulsory social insurance funds to the personal account of the policyholder - the employer. Likewise tax law does not contain a prohibition on tax refunds to the current account of an individual entrepreneur.

However, in any case, difficulties with dividing business and personal income received into the current account will remain, and the return of overpayments, etc., will most likely have to be defended in court.

Bottom line

Obviously, if you have a current account, the activities of an individual entrepreneur will be much calmer. Moreover, it is also not worth using it, including as a personal account. In this case, if, for example, due to the delay in submission by the merchant tax return If the tax authorities “block” his account, funds not related to business activities will not be “frozen.” At the same time, an individual entrepreneur is the owner of the funds that are in his current account, so he can dispose of them at his own discretion, including transferring the amounts remaining at his disposal after taxation to a personal account or cashing out to own needs (clause 2 art. 209 Civil Code).

At the same time, taxation of funds withdrawn from the current account of an individual entrepreneur for use in personal purposes, is not provided for by the provisions of the Tax Code. This, in particular, is stated in the letter of the Ministry of Finance dated November 25, 2008 No. 03-04-05-01/441. But as part of the professional deduction, financiers emphasize, such amounts are not taken into account. There is no point in arguing with officials in this case, since we are really not talking about the costs associated with carrying out business activities.

Sergey Khutorov,
expert LLC "CEINF"
commissioned by the magazine "Podati"