E. L. Ermoshina, magazine expert

There are few enterprises today that are not concerned with issues related to the acquisition, maintenance, operation and, finally, disposal of vehicles. Do I have to wait until a car that has already been put into operation is registered with the traffic police to begin calculating depreciation on it? How to determine a car for the purposes of calculating tax depreciation if this car cannot be clearly assigned to a specific depreciation group? You will learn the answers to these and other questions from this article.

Registration and start of depreciation

One of the controversial issues today remains the question of whether the moment of their registration with the State Traffic Safety Inspectorate or Gostekhnadzor authorities matters for the calculation of depreciation on vehicles. Let us recall the essence of the problem. Everyone knows that the admission of vehicles to participate in traffic on the territory of the Russian Federation is carried out through their registration and issuance of relevant documents. This is stated in paragraph 3 of Art. 15 Federal Law No. 196-FZ 1.

As follows from paragraph 3 of Government Decree No. 938 2 of the Russian Federation, owners (owners) of cars are obliged to in the prescribed manner register them with the traffic police within five days after purchase. Clause 25 of the Administrative Regulations of the Ministry of Internal Affairs 3 determines that maximum term completion of the registration action with the issuance of documents and registration plates is established territorial body management of the State Traffic Inspectorate of a constituent entity of the Russian Federation and cannot exceed three hours from the moment of receipt of the application and confirmation of payment state duty. The exception is cases when a decision is made to refuse registration of a vehicle or when force majeure, which do not allow performing the procedures provided for by this regulation.

In cases requiring additional checks conducted by employees registration units, applications are considered within 30 days from the date of their receipt. In practice, a significant amount of time often passes between the commissioning of a vehicle and its registration with the traffic police. These may be situations where registration documents are submitted on time, however registration actions Traffic police procedures related to the issuance of documents and registration plates last more than a month, or situations arising through the fault of the car owner himself, for example, when missing a five-day deadline for submitting documents is due to the choice of an insurance company to conclude a compulsory motor liability insurance contract 4 . That is, a car can be put into operation in one reporting (tax) period, and documents for its registration can be submitted in another.

Therefore, it is very important to decide from which month depreciation should be calculated. Let us remind you that in accordance with Art. 259 of the Tax Code of the Russian Federation, the calculation of depreciation for a fixed asset object begins on the 1st day of the month following the month in which the object was put into operation. At the same time, by virtue of clause 11 of Art. 258 of the Tax Code of the Russian Federation, the rights to which are subject to state registration according to the legislation of the Russian Federation, they are included in the corresponding depreciation group from the moment of the documented fact of filing documents for registration of these rights.

Based on the provisions of Art. 130 Civil Code of the Russian Federation Auto vehicle is movable thing. According to paragraph 2 of Art. 164 of the Civil Code of the Russian Federation for state registration of transactions with movable property not required except provided by law cases. The need to register transactions with vehicles, as well as ownership of them, is not established by law. Decree of the Government of the Russian Federation No. 938 regulates the procedure for registering the vehicle itself in government agencies 5 .

Taking into account the above, the Ministry of Finance, for example, believes (see Letter dated June 13, 2012 No. 03-03-06/1/303) that the calculation of depreciation for an object of depreciable property - a vehicle - begins in the generally established manner: from the 1st day of the month , following the month in which this facility was put into operation, on the basis of clause 4 of Art. 259 of the Tax Code of the Russian Federation. At the same time, expenses in the form capital investments, provided for in paragraph 9 of Art. 258 of the Tax Code of the Russian Federation (the so-called “depreciation bonus”) are recognized in the reporting (tax) period in which the depreciation start date falls.

For additional information, see the article by M. V. Podkopaev “Depreciation bonus: applying and checking”, No. 20, 2012.

In the majority arbitration disputes On this topic, the judges take the same approach as the Ministry of Finance. For example, the FAS ZSO in Resolution No. A27-10607/2011 dated 05.05.2012 indicated that the provisions of Federal Law No. 196-FZ and Decree of the Government of the Russian Federation No. 938 do not regulate the procedure for putting an object into operation, the emergence of ownership of a vehicle and the calculation of depreciation.

The judges came to the conclusion that the start of depreciation does not depend on the date of registration of the vehicle with the relevant authorities; the vehicle in tax accounting should be included in the depreciable property in general procedure– from the 1st day of the month following the month in which the facility was put into operation, regardless of the moment of its registration with the Gostekhnadzor authorities. A similar opinion was expressed by the FAS MO in Resolution No. KA-A40/10331-10 dated 09/07/2010, noting that the registration of vehicles with the State Traffic Safety Inspectorate (Gostekhnadzor) is special and is of exclusively informational (recording) nature.

However, there is another approach to this problem: the deadline beneficial use for the purpose of calculating depreciation, it cannot begin earlier than the date from which the taxpayer has the right to operate the car he owns, that is, the date of registration of the vehicle with the traffic police or Gostekhnadzor. This opinion is shared by some judges (see resolutions of the Federal Arbitration Court No. A27-19317/2009 dated June 18, 2010, No. F04-2522/2005 (10706-A27-40) dated May 3, 2005), and, in the author’s opinion, it is not without reason.

In this regard, we believe that in order to avoid disputes with tax authorities and to reduce tax risks, it is necessary that the date of commissioning of the vehicle and the date of registration with the State Traffic Safety Inspectorate (Gostekhnadzor) fall within the same reporting (tax) period.

To St. food

As for the termination of depreciation, the Ministry of Finance clearly depends on the moment of deregistration. For example, Letter No. 03-03-06/1/468 dated July 21, 2010 states that depreciation can be taken into account when forming tax base for the purposes of calculating income tax, provided that the vehicle is used in activities aimed at generating income. Thus, the accrual of depreciation on vehicles that are on the balance sheet of the organization, but deregistered by the State Traffic Safety Inspectorate and Gostekhnadzor, ceases from the month following the month of deregistration of these vehicles.

A few words about state fees for vehicle registration

If an organization purchases a vehicle, then it must pay a state fee for its state registration. According to paragraphs. 36 clause 1 art. 333.33 of the Tax Code of the Russian Federation, the duty is charged in following sizes: for registration with the issuance of state signs for cars – 1,500 rubles. (for motor vehicles, trailers, tractors, self-propelled road construction and other self-propelled vehicles– 1,000 rub.); vehicle passport (PTS) – 500 rubles; vehicle registration certificate – 300 rubles. As we can see, the amounts are small, however, they also cause disputes between taxpayers and tax authorities on the topic of where to allocate the costs of paying state duties. There are two options here:

– taken into account as part of other expenses based on paragraphs. 1 clause 1 art. 264 Tax Code of the Russian Federation;

– include in the initial cost of the vehicle.

The Ministry of Finance insisted on the second option already in 2007 (Letter dated 06/01/2007 No. 03-03-06/2/101), and since then it has not spoken on this topic 6 . But judges, on the contrary, believe that the cost of registering a vehicle does not increase its initial cost, but is taken into account in other expenses, since registration with the traffic police does not mean bringing the vehicle to a state of suitability (Resolution of the Federal Antimonopoly Service UO dated November 25, 2008 No. F098694/ 08-С3, dated 01/30/2008 No. Ф09-57/08-С3). According to the author, the amount of state duties is not so significant as to argue on this topic with the tax authorities. If, for example, they insist on including state duty in the initial cost of the vehicle, then it is better to do so. However, we note that this is possible in the case when payment of the state duty and registration with the traffic police occur in the same month when the vehicle is put into operation.

Determination of useful life

Often in practice, an accountant has difficulty determining the useful life (SLP) due to the fact that it is not clear which depreciation group a particular vehicle belongs to. In what situations does this happen? For example, when purchasing expensive foreign cars of executive or business class. Or in cases where the vehicle does not fit the description of any of the ten depreciation groups specified in the OS Classification 7. Let's consider these situations in more detail.

...for an expensive foreign car

According to the OS Classification, passenger cars belong to the third depreciation group, for which the SPI is established for more than three to five years inclusive. The exception is passenger cars big class(with an engine displacement of over 3.5 liters) and the highest class. They belong to the fifth depreciation group with SPI over seven to ten years inclusive. Thus, high-class passenger cars, regardless of engine size, must fall into the fifth depreciation group (for example, a luxury car Audi A8 3.0 TDI with an engine capacity of 2,496 cm3, that is, less than 3.5 liters). This is where the fun begins.

Often in practice, tax authorities are ready to classify any foreign car that is “excessively expensive” in their opinion. Their aspirations are clear. The minimum SPI for the fifth group is 85 months, while for the third it is only 37 months. This means that the monthly depreciation amount calculated by the taxpayer on such a vehicle will be more than twice the depreciation amount calculated by the tax inspector conducting the tax audit. As a result, appearance in the act based on the results tax audit records of additional income tax assessments. So, how can an accountant figure out which depreciation group an “expensive” car belongs to? What do “officials” say about this?

Unfortunately, we were unable to find any clarification from the Ministry of Finance on this matter. There is a Letter from the Federal Tax Service for Moscow dated December 21, 2011 No. 16-15/123396@, which says the following. The All-Russian Classifier of Fixed Assets OK 013-94 8 established the classification passenger cars: especially small class, small class, middle class, large class, upper class. In this case, a car’s belonging to a certain class (from very small to large) is determined by engine size.

The procedure for determining whether a car belongs to the highest (executive) class is neither this classifier nor others legal acts not installed. In this case, the taxpayer can use the recommendations set out in the Letter of the State Customs Committee of Russia dated February 26, 1997 No. 04-30/3515 “On the classification of motor vehicles”, according to which the characteristics of a high-class car should be considered brand reputation, price, dimensions, engine power (displacement , number of cylinders), the difference between this and basic model, the presence of a body manufactured according to special order, armor, body shape (sedan, limousine), speed, interior comfort, availability of additional equipment.

Thus, Moscow tax officials believe, a car can be classified as a higher (executive) class by comparing its characteristics with the data of other cars. In each specific case, the issue should be resolved taking into account the characteristics of a particular vehicle.

Often tax authorities, when checking the correctness of attribution expensive car to the “necessary” depreciation group (as evidenced by arbitration practice) refer to the Methodological Guide RD 37.009.015-98 9. As follows from Appendix “I” to this document, the class of a car is determined by its length. However, this document does not bring much clarity to the problem: classification as class F “luxury” (as well as class E “large”) is due to the size of the car - over 4.6 m. However, the car can have a length of more than 4.6 m, but at the same time, “don’t hold out” even for business class. If in a dispute with an organization the tax inspectorate, making a claim, cites this document, as an objection you can refer to the fact that the Methodological Guide RD 37.009.015-98 is not registered with the Ministry of Justice and is intended for use in appraisal activities and during an independent technical expertise. Regarding arbitration practice, examples of this issue she's not rich. Thus, in the Resolution of the Federal Antimonopoly Service of June 2, 2011 No. A72-6500/2010, it was considered controversial situation regarding the definition of SPI for the luxury car Volkswagen Phaeton.

According to the organization, the controversial car belongs to the third depreciation group, since its engine capacity is less than 3.5 liters. Consequently, SPI ranges from three to five years, therefore, in tax accounting, SPI for the purpose of calculating depreciation is defined as four years. The judges, based on an analysis of the All-Russian Classifier of Fixed Assets OK 013-94 and Letter of the State Customs Committee of Russia dated February 26, 1997 No. 04-30/3515, considered that this fixed asset belongs to the fifth depreciation group, thereby supporting the tax authorities. Let us give another example - the Resolution of the Seventeenth Arbitration Court court of appeal dated 08.12.2008 No. 17AP8900/2008-AK.

IN this resolution a dispute was considered between the organization and the tax authority over which depreciation group (third or fifth) to include the following motor vehicles: Volvo S80, Mitsubishi Grandis 2.4, Volkswagen Multivan, whose engine capacity is less than 3.5 liters (which does not allow them to be classified as a large class, so the organization included these cars in the third depreciation group). However, the length of these vehicles exceeds 4.6 m, which allowed tax inspectors to “attribute” them to a large class, assign them to the fifth depreciation group, recalculate depreciation charges for the audited period and charge additional income tax.

However, the judges did not agree with this approach. They supported the taxpayer, citing the following arguments. All-Russian classifier fixed assets OK 013-94 establishes that the criteria for classifying vehicles into a particular category are the type, class of the car, engine size and purpose. The indicated indicators are affixed to the vehicle passport (PTS) upon registration with the traffic police. Features such as brand reputation, automatic transmission, interior comfort, cost of the car are not defined by regulations, are of an evaluative nature, and therefore cannot be used to determine depreciation group for tax purposes.

So, if an organization doubts which group to include an “expensive” foreign car with an engine capacity of less than 3.5 liters, then it can be advised to contact specialists with a request, for example dealership, where the car was purchased, and in the request ask what class the vehicle belongs to. If the answer is received that the car is of a luxury class, it will belong to the fifth depreciation group.

...for a vehicle not named in the OS Classification

According to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with the SPI. The useful life is the period during which an item of fixed assets serves to achieve the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property based on the provisions of this article and taking into account the OS Classification.

For those types of fixed assets that are not indicated in depreciation groups, the SPI is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers. This is stated in paragraph 6 of Art. 258 Tax Code of the Russian Federation.

IN similar cases tax authorities, in responses to private requests from taxpayers, indicate the need to submit a request to the Ministry of Economic Development. In our opinion, in the absence of technical specifications and recommendations from the manufacturer, the taxpayer can use a document from the times of the USSR - the famous Resolution No. 1072 10, which was in force before the entry into force of Chapter. 25 Tax Code of the Russian Federation.

IN arbitration practice There are a lot of examples where judges supported taxpayers who used this document to determine the personal income tax. Thus, in Resolution No. A27-10607/2011 dated 05.05.2012, the FAS ZSO considered a dispute between an organization and the tax authority regarding the establishment of an STI for a BelAZ mining dump truck. The organization believed that this vehicle could be classified into the fourth depreciation group, the tax office - into the fifth.

The court found that in the OS Classification this type of fixed assets, such as “mining dump trucks” of the BelAZ brand, is not named. In his opinion, the taxpayer, guided by Resolution No. 1072, which establishes that the group “Rolling Stock” road transport» code 50406 includes “quarry dump trucks with a carrying capacity from 27 to 50 tons” with the standard depreciation charges 16.7% per year, legally determined the SPI lasting six years, which corresponds to the fourth depreciation group by virtue of clause 3 of Art. 258 Tax Code of the Russian Federation. The court concluded that the BelAZ mining dump truck was rightfully assigned by the organization to the fourth depreciation group and that the SPI was correctly determined for calculating depreciation. At the same time, the judges indicated: arguments tax office about what's in technical conditions The SPI is not specified and is not a basis for classifying BelAZ mining dump trucks into the fifth depreciation group.

A similar opinion on the possibility of using Resolution No. 1072 to determine PPI was expressed in the decisions of the Federal Antimonopoly Service No. F03-5980/2009 dated December 29, 2009, and the Ninth Arbitration Court of Appeal dated May 24, 2011 No. 09AP-10737/2011-AK 11.

1 Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”.
2 Decree of the Government of the Russian Federation dated August 12, 1994 No. 938 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation.”
3 Administrative regulations Ministry of Internal Affairs of Russia execution state function on registration of motor vehicles and trailers for them (Appendix 2 to Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001).
4 The conclusion of the MTPL agreement is prerequisite registration of vehicles (clause 3 of article 32 of the Federal Law of April 25, 2002 No. 40-FZ “On compulsory insurance civil liability vehicle owners").
5 Please note that some vehicles (tractors, self-propelled road-building and other machines and trailers) must be registered with the Gostekhnadzor authorities.
6 Apart from clarifications regarding tax accounting state duty paid in other cases, for example, for registering ownership of a real estate property (letters from the Ministry of Finance of Russia dated 06/08/2012 No. 03-03-06-1/295, dated 03/04/2010 No. 03-03-06/1/113, etc. .).
7 Classification of fixed assets included in approved. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1.
8 Approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359.
9 Approved by the Ministry of Economy of Russia on June 4, 1998.
10 Resolution of the Council of Ministers of the USSR dated October 22, 1990 No. 1072 “On uniform rates of depreciation charges for full recovery fixed assets National economy THE USSR".
11 Left unchanged by Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 16, 2011 No. A40-130812/10-127-755.

A car is no longer a luxury. Almost every organization has a need for this means of transportation. Some need a truck to deliver products to customers or stores from a warehouse. Another is a minibus for employees. Still others will be satisfied with a used car for a courier. Well, someone needs an expensive executive car for the director. There are many situations when you can’t do without an iron horse. Therefore, more and more organizations decide to buy a car. As you know, its cost will be written off as expenses gradually through depreciation. Our article will help you calculate it correctly.

A car on the balance sheet causes a lot of trouble for an accountant. Moreover, the problems are related not only to taking into account operating costs. Difficulties arise when calculating depreciation.

For example, the accountant of almost every company that has purchased a car faces a dilemma: can the car be depreciated before registering it with the traffic police or not?

Another problem is determining the service life of the machine. Especially if we're talking about about a used car.

And, of course, special attention deserves the question of the use of special coefficients. In particular, when depreciating expensive minibuses and cars.

Depreciation and registration with the traffic police

So the company bought the car. Is it necessary to wait until the car is registered with the traffic police to start depreciating it?

Legal requirements...

Let us say right away that neither tax nor accounting legislation contains a direct relationship between registration and depreciation.

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, depreciation on fixed assets must be accrued “from the 1st day of the month following the month in which this object was put into operation” (clause 2 of Article 259 of the Tax Code of the Russian Federation).

True, paragraph 8 of Article 258 of the Tax Code of the Russian Federation states that rights to which require state registration are included in a particular depreciation group only after submitting documents for registration. Many car owner companies mistakenly believe that this provision contains a ban on depreciation of vehicles before they are registered with the State Traffic Safety Inspectorate. It must be said that tax officials once gave similar explanations. For example, in letters of the Federal Tax Service of Russia for Moscow dated May 12, 2004 No. 26-12/32341 and dated December 20, 2002 No. 26-12/63114. There are no more recent clarifications from the tax department. But financiers recently spoke out on this matter.

Thus, according to the Russian Ministry of Finance, the provisions of paragraph 8 of Article 258 of the Tax Code of the Russian Federation do not at all relate to the registration of a car with the traffic police. After all, it is not a registration of rights to a vehicle. In fact, this is simply registering the car. That is, you need to start depreciating cars in the generally established manner: from the 1st day of the month following the month of commissioning (letter of the Ministry of Finance of Russia dated November 20, 2007 No. 03-03-06/1/816).

Registration of a car with the State Traffic Safety Inspectorate is not registration of rights to a vehicle. This means that, according to financiers, it is necessary to start depreciating cars in the generally established manner: from the 1st day of the month following the month of commissioning.

Note that judges also adhere to exactly the same position (see, for example, the decisions of the FAS Northwestern district dated December 25, 2006 No. A05-5787/2006-18, Federal Antimonopoly Service of the West Siberian District dated March 23, 2005 No. F04-1621/2005 (9589-A27-23)).

As for accounting, here the fixed asset is depreciated “from the first day of the month following the month of acceptance of this object for accounting"(clause 21 PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n). The criteria for classifying assets as fixed assets are given in paragraph 4 of PBU 6/01. In particular, the object must be intended for use in production. The fact of commissioning does not matter. As the Russian Ministry of Finance explained in letter No. 03-05-06-01/33 dated April 18, 2007, an object must be taken into account as a fixed asset as soon as it is “brought into a condition suitable for use.” As for registration with the traffic police, it is not mentioned in paragraph 4 of PBU 6/01.

...and common sense

It turns out that in order to answer the question of whether it is possible to depreciate a car that is not registered with the traffic police in accounting and tax accounting, you need to decide whether such a vehicle is suitable for use and whether it can be put into operation. There are two points of view on this matter.

In paragraph 3 of Article 15 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”, registration with the State Traffic Safety Inspectorate refers to the admission of a car to participate in road traffic. Based on this, tax authorities quite often conclude that until the moment of registration with the traffic police it is too early to talk about putting the car into operation and its suitability for use, and, consequently, about calculating depreciation. Organizations often prefer to adhere to the same position.

Registration with the traffic police is the admission of a car to participate in road traffic. Therefore, tax officials believe that it is premature to talk about putting the car into operation before registration.

However, in our opinion, this is incorrect. Firstly, five days are allotted for registering a car from the date of purchase or the time during which the “Transit” sign is valid (clause 3 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938). It is issued for a period of five to 20 days in cases where the car needs to be transported to the place of registration. That is, at least during the first five days after acquisition, the company can legally operate the car. Secondly, even if the company violates the terms, the use of an unregistered vehicle will be exclusively administrative violation. None tax consequences he shouldn't have it. Well, thirdly, the suitability of a car for use, in our opinion, is determined by its technical data, and not by the fact of registration with the traffic police. In this regard, I would like to draw attention to the FAS resolution North Caucasus District dated May 29, 2007 No. F08-1969/07-1099A, where the judges indicated that “the commissioning of a car does not depend on the registration of the vehicle.”

Example 1

Saturn LLC bought a passenger car in March 2008 for 236,000 rubles (including VAT - 36,000 rubles). He was registered with the traffic police only in April. At the same time, registration fees in the amount of 500 rubles were transferred.

Saturn LLC put the car into operation in March, without waiting for registration. The monthly depreciation rate for accounting and tax purposes was 2 percent.

The accountant of Saturn LLC made the following entries.

In March 2008:

DEBIT 08 CREDIT 60

– 200,000 rub. (236,000 – 36,000) – expenses for purchasing a car are reflected;

DEBIT 19 CREDIT 60

– 36,000 rub. – VAT included;

DEBIT 68 subaccount “VAT calculations” CREDIT 19

– 36,000 rub. – accepted for VAT deduction;

DEBIT 01 CREDIT 08

– 200,000 rub. – the car is included in fixed assets.

In April 2008:

DEBIT 68 subaccount “Calculations for state duties” CREDIT 51

– 500 rub. – the fees for registering a car with the traffic police are listed;

DEBIT 26 CREDIT 68 subaccount “Calculations for state duty”

– 500 rub. – duties included.

Monthly since April 2008:

DEBIT 26 CREDIT 02

– 4000 rub. (RUB 200,000 X 2%) – depreciation has been calculated.

In tax accounting in April 2008 (the month following the month the car was put into operation), Saturn LLC included in other costs a 10 percent depreciation bonus in the amount of 20,000 rubles. (RUB 200,000 X 10%).

The company also expensed depreciation charges in the amount of RUB 3,600. ((RUB 200,000 – RUB 20,000) X 2%). The organization will include the same amount (3,600 rubles) monthly as part of the costs during the depreciation period of the car.

For the purposes of calculating income tax, the company wrote off registration fees as other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

We determine the service life

The period during which the company will write off the cost of the car through depreciation is determined by its useful life. Companies set this period independently in both accounting and tax accounting. Moreover, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, firms are required to be guided by the Classification of fixed assets, approved by resolution Government of the Russian Federation dated January 1, 2002 No. 1. The same document can be taken as a basis in accounting.

Depending on the technical characteristics cars (cars and trucks) and buses, in accordance with the Classification, belong to the third, fourth or fifth group. That is, their useful life can vary from three to five years, from five to seven years, or from seven to ten years.

For example, high-class and large-class passenger cars belong to the fifth depreciation group. This means that organizations can set a service life for them ranging from 85 to 120 months. All other passenger cars (except for small class cars for disabled people, which belong to the fourth group) fall into the third depreciation group. This means that their cost can be completely written off within 37–60 months. The third depreciation group also includes minibuses.

If a company purchased a used car, then, determined by Classification, it can reduce the number of months of operation of the car by the previous owners (clause 12 of Article 259 of the Tax Code of the Russian Federation). But only subject to documentary confirmation of the time of service with the former owners.

The useful life of a used car can be determined by taking into account the service life of the previous owners. The period during which the car was used before you can be found out from the vehicle passport.

If the previous owner was a company, you can find out how many months the car worked for its benefit from the act of acceptance and transfer of fixed assets (form No. OS-1). Such data must also be provided in the inventory card (form No. OS-6). This means that its certified copy may well serve documentary evidence. In addition, according to financiers, the period during which the car was used before you can be determined from the data of the vehicle passport (letter of the Ministry of Finance of Russia dated August 3, 2005 No. 03-03-04/1/142). These clarifications are especially relevant in relation to cars whose owners included individuals.

However, often actual time service life of a used car turns out to be equal to the maximum useful life provided for in the Classification for the depreciation group to which the car belongs. Or even exceeding it. As stated in paragraph 12 of Article 259 of the Tax Code of the Russian Federation, in this case new owner a vehicle can determine its useful life independently “taking into account safety requirements and other factors.”

Example 2

Jupiter LLC purchased from Luna JSC a middle-class passenger car with an engine capacity of 2 liters. Such vehicles (OKOF code – 15 3410120) belong to the third depreciation group (useful life – from three to five years).

From the acceptance certificate (form No. OS-1) it follows that Luna CJSC used the car for three years and ten months. The organization received it as a contribution from the founder - individual. From the vehicle passport it is clear that total time The operating life of the vehicle is five years and seven months. That is, it exceeds the maximum useful life provided for fixed assets included in the third depreciation group.

Considering technical condition car, Jupiter LLC decided to set the useful life to 24 months.

Can this useful life of a used car be less than a year? In our opinion, yes. If the company decides that it will be able to use the car for less than 12 months, its cost can be written off as a lump sum rather than paid off through depreciation. However, it is possible that during the audit the tax authorities will not agree with this approach. Especially if it turns out that the company actually used this vehicle for more than a year. For example, in a letter from the Federal Tax Service of Russia for Moscow dated August 18, 2004 No. 26-12/54016, the fiscal authorities insisted that the useful life worn out car It cannot be less than a year.

Expensive car

If a company has purchased an expensive car or minibus, it must depreciate it using a special reduction factor. The basic depreciation rate, which is calculated based on the service life of the machine, determined according to the Classification, must be multiplied by 0.5. That is, in fact, the company will write off the cost of the purchase twice as long. After all, as a result of applying the coefficient, the amount of monthly depreciation charges will decrease.

It is important to remember that this procedure only applies to tax accounting. PBU 6/01 does not provide for the use of any reduction factors.

The use of a coefficient of 0.5 is not a right, but an obligation of a company that owns a passenger car whose initial cost exceeds 600,000 rubles, or a minibus costing more than 800,000 rubles (clause 9 of Article 259 of the Tax Code of the Russian Federation). Note that until 2008, the reduction factor should have been applied to cars costing more than 300,000 rubles and minibuses costing over 400,000 rubles.

Due to the increase in limits for all owners expensive transport A logical question arose: is it possible to stop using the 0.5 coefficient if the initial cost of the car (minibus) is less than the new values? Financiers answered this question in the negative. In letter dated January 18, 2008 No. 03-03-06/1/11, the Russian Ministry of Finance argued its position by saying that “the depreciation calculation method chosen by the taxpayer cannot be changed during the entire depreciation period.”

Financiers believe that the organization should continue to depreciate cars and minibuses, which were considered expensive before 2008, with a reducing factor. Even if now their original cost does not exceed the new limits

Indeed, paragraph 3 of Article 259 of the Tax Code of the Russian Federation contains such a prohibition. But what does the reduction factor have to do with the depreciation method?

In tax accounting, companies can charge depreciation in one of two ways: straight-line or non-linear. Each method provides its own formula for calculating the basic depreciation rate. It is its owners expensive cars must be multiplied by 0.5. If the company stops using the reduction factor, then the depreciation method will still remain the same (as, indeed, the basic rate). That is, the requirement established by paragraph 3 of Article 259 of the Tax Code of the Russian Federation will in no way be violated. This means that companies, in our opinion, have every right from January 2008, do not take into account the 0.5 coefficient when depreciating passenger cars costing from 300,000 to 600,000 rubles and minibuses costing from 400,000 to 800,000 rubles.

The mentioned letter from the Russian Ministry of Finance is a response to a private request. Firms are not required to follow these clarifications. However, it is possible that tax authorities will adopt them. In this case, companies that have refused to apply the reduction factor will most likely have to defend their position in court.

Example 3

In 2007, Mercury LLC bought a minibus, the initial cost of which was 750,000 rubles. The useful life of the machine in both tax and accounting is set at 40 months. And depreciation is charged linear method. The basic depreciation rate was 2.5% (1: 40 X 100%).

Since a minibus costs more than 400,000 rubles, in 2007 Mercury LLC had to depreciate this fixed asset taking into account a reduction factor. Accounting policy The company is provided for the use of a depreciation bonus in the amount of 10 percent of capital investments. Thus, monthly amount tax depreciation deductions in 2007 were:

(RUB 750,000 – RUB 750,000 X 10%) X 2.5% X 0.5 = RUB 8,437 50 kopecks

In accounting during 2007, the accountant of Mercury LLC calculated depreciation on a monthly basis in the amount of:

750,000 rub. X 2.5% = 18,750 rub.

In 2008, the organization decided not to apply the reduction factor. After all, now the initial cost of a minibus no longer exceeds established by the code restrictions (750,000 rub.< 800 000 руб.). Начиная с января сумма ежемесячных амортизационных отчислений для целей налогового учета равна:

(RUB 750,000 – RUB 750,000 X 10%) X 2.5% = RUB 16,875

In accounting, the company will continue to charge depreciation in the amount of 18,750 rubles per month.

Fixed assets, the rights to which are subject to state registration, are included in depreciable property from the moment of the documented fact of filing documents for registration of these rights (clause 11 of Article 258 of the Tax Code of the Russian Federation). However, the Tax Code of the Russian Federation does not specify whether such registration is the registration of transport and self-propelled vehicles with the State Technical Supervision Authority.

The Federal Antimonopoly Service of the West Siberian District came to the conclusion that specified funds can be depreciated from the moment they are put into use

25.05.2012
Consultant Plus

Tax authority assessed additional income tax to the organization, citing the fact that the company unlawfully charged depreciation on a vehicle (quarry dump truck) without having a certificate of its registration with the Gostekhnadzor inspection. The taxpayer disputed this decision in court, indicating that disputed property was registered and put into operation.

The court of first instance considered that the useful life of the property for the purposes of applying Art. 258 of the Tax Code of the Russian Federation cannot begin earlier than the date of registration of the vehicle with the Gostekhnadzor authorities, and recognized the decision of the inspectorate as lawful. However, the courts of appeal and cassation instance came to the opposite conclusion, guided by the following. In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, used by him to generate income, and its value is repaid by calculating depreciation. If the ownership of such property is subject to state registration, then the property is included in the depreciable property from the moment the documents are submitted for registration (clause 11 of Article 258 of the Tax Code of the Russian Federation). At the same time, registration of vehicles is not state registration of property in the sense that, by force of law, gives rise to ownership rights. By virtue of paragraph 1 of Art. 223, art. 224, 433 of the Civil Code of the Russian Federation, ownership of a vehicle arises from a purchase and sale agreement and other similar transactions after their conclusion and transfer of this facility. The vehicle itself is subject to registration, and not the right associated with it. Thus, the start of depreciation does not depend on the date of registration of the vehicle with the relevant authorities - such funds should be included in the depreciable property in the general manner on the basis of clause 1 of Art. 256 Tax Code of the Russian Federation. The Russian Ministry of Finance came to similar conclusions, as indicated by the courts, in Letter dated November 20, 2007 N 03-03-06/1/816. Consequently, the organization had the right to charge depreciation on the dump truck from the 1st day of the month following the month in which the object was put into operation, regardless of the moment of its registration with the Gostekhnadzor authorities.

Similar conclusions regarding the registration of transport (self-propelled) vehicles with Gostekhnadzor and the State Traffic Safety Inspectorate are contained in the Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 04.10.2010 N A27-975/2010, FAS Moscow District dated 07.09.2010 N KA-A40/10331-10, FAS Ural district dated September 24, 2007 N F09-7797/07-S3, etc. However, in judicial practice There were also opposing decisions (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated June 18, 2010 N A27-19317/2009, dated May 3, 2005 N F04-2522/2005(10706-A27-40)) and clarifications (Letter of the Federal Tax Service of Russia for Moscow dated November 25, 2004 N 26-12/76625).

The company bought the car on December 30, 2016. Payment of the state duty and registration were made in January 2017. 1. What is the date for registering the purchase of a vehicle and with what document? 2. Is it necessary to include the state duty in the cost of the vehicle for tax accounting? 3. Commissioning of a vehicle based on the date of registration with the traffic police? What document should I use? 4. From what month should depreciation be calculated - January or February?

1) You need to register the purchase of a car with an acceptance certificate based on standard forms (for example, OS-1) or independently developed ones, the main thing is that it contains all necessary details.

By general rule deeds must be drawn up on the date when ownership of the property passes from the seller to the buyer.

2) If the state fee for registration of rights to real estate or the vehicle registration fee was paid after the facility was put into operation, its amount should be included in other expenses associated with production and sales (subclause 1, 40 clause 1 of Article 264 of the Tax Code of the Russian Federation).

If the state fee for registering rights to real estate or for registering a vehicle was paid before the object was put into operation, its amount must be taken into account when determining the initial cost of the property. Such clarifications are contained in letters of the Ministry of Finance of Russia dated May 19, 2009 No. 03-05-05-01/26, dated May 18, 2009 No. 03-05-05-01/26.

Previously, the Russian Ministry of Finance adhered to a different point of view (letters dated October 19, 2007 No. 03-03-06/1/725, dated February 16, 2006 No. 03-03-04/1/116). The Ministry of Finance allowed the state duty for vehicle registration to be taken into account as part of other expenses, even if it was paid before the commissioning of fixed assets. However, with the release of more late clarifications financial department inclusion in other expenses of the state duty paid before the commissioning of the fixed asset may lead to disagreements with the inspectors.

3) At the same time, operate it on the roads without registering the car common use forbidden. The owner or possessor of a vehicle is required to register it with established by law order within 10 days after purchase ( customs clearance) or during the validity period of the Transit sign. Such an indication is in paragraph 3 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938.

Commissioning must be completed primary document. This procedure is established in Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ. You can arrange the commissioning of the property standard forms, for example No. OS-1;

4) As a general rule, depreciation is calculated from the 1st day of the month following the month in which the fixed asset was put into operation. These are the rules of paragraph 4 of Article 259 of the Tax Code. But in paragraph 11 of Article 258 of the Tax Code of the Russian Federation there is a rule according to which fixed assets, the rights to which are subject to state registration, are included in the depreciation group from the moment of the documented fact of filing documents for registration of these rights. Therefore, tax authorities believe that an organization will be able to depreciate a car no earlier than the month following the month in which the organization registers the car and puts it into operation.

Moscow judges share the same point of view (resolution of the Federal arbitration court Moscow District dated June 23, 2006 No. KA-A40/5390-06).

Sergei Razgulin,

Ivan Shklovets, deputy head Federal service on labor and employment

How to register and reflect in accounting the acquisition of fixed assets for a fee

Documenting

After examining the received property, the commission must give an opinion on the possibility of its use. This mark is placed when registering the acquired property in the acceptance and transfer certificate of the fixed asset. Compile this document based on standard forms or independently developed ones, the main thing is that they contain all the necessary details.*

Standard forms There are different acts of acceptance and transfer for fixed assets:

• for one object, except for buildings and structures, - form No. OS-1;
• for several homogeneous objects, except for buildings and structures, - form No. OS-1b;
• for one building or structure - form No. OS-1a.

Whatever form you use - standard or independently developed, the manager must approve it in the order.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 29, 2009 No. 03-05-05-04/61.

From the situation

Sergei Razgulin, real state councilor RF 3rd class

Is it necessary to include in the initial cost of property in tax accounting the state duty paid for registering rights to real estate, as well as for registering vehicles?

The answer to this question depends on when the organization pays the state duty: before or after putting fixed assets into operation.

If the state duty for registering rights to real estate or for registering a vehicle is paid after the object is put into operation, include its amount in other expenses associated with production and sales (subclause 1 of Article 264 of the Tax Code of the Russian Federation).* This is explained by the fact that by the time a fixed asset is put into operation, its initial cost must be formed. The initial cost can be changed only during the reconstruction of the object, its modernization, completion, additional equipment, technical re-equipment, partial liquidation or if there are other similar grounds. This follows from the provisions of paragraph 2 of Article 257 Tax Code RF. Registration of rights to a property (registration of a vehicle) does not apply to such grounds. Therefore, it is unlawful to increase the initial cost of a fixed asset by the amount of the state duty paid.

If the state fee for registering rights to real estate or for registering a vehicle was paid before the object was put into operation, its amount must be taken into account when determining the initial cost of the property. Such clarifications are contained in letters of the Ministry of Finance of Russia dated May 19, 2009 No. 03-05-05-01/26, dated May 18, 2009 No. 03-05-05-01/26, dated March 27, 2009 No. 03- 03-06/1/195, dated June 1, 2007 No. 03-03-06/2/101, dated July 5, 2006 No. 03-06-01-04/138. The position of the financial department is based on the provisions of paragraph 1 of Article 257 of the Tax Code of the Russian Federation, according to which the initial cost of a fixed asset is determined as the amount of expenses for its acquisition (construction, production) and bringing it to a state suitable for use. At the same time, only VAT and excise taxes cannot be included in the initial cost. According to the Russian Ministry of Finance, in the situation under consideration, payment of state duty is a prerequisite for the legal operation of fixed assets. Therefore, the inclusion of these expenses in the initial cost of the property (vehicle) is justified.

The chief accountant advises: there are arguments that make it possible to take into account the state duty for registering real estate (vehicles) as part of other expenses, even if it was paid before the commissioning of fixed assets. They are as follows.*

Payment of state duty is not an expense associated with the acquisition of a fixed asset and bringing it to a state in which it is suitable for use. The state fee is charged for registering an already purchased property or vehicle. The mere fact of paying the state duty does not affect the suitability of the fixed asset for use. In addition, the state duty is federal tax, which is the basis for its inclusion in other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). Therefore, it is not necessary to take it into account when forming the initial cost of fixed assets. There are examples in arbitration practice court decisions, which recognize the legitimacy of this approach (see, for example, resolutions of the Federal Antimonopoly Service of the Ural District dated November 25, 2008 No. Ф09-8694/08-С3, dated January 30, 2008 No. Ф09-57/08-С3, North-Western District dated December 25, 2006 No. A05-5787/2006-18, Central District dated April 7, 2006 No. A08-601/05-9). The above decisions were made in relation to the state duty paid upon registration of vehicles. However, the conclusions contained in these documents are also valid with regard to the state duty paid for registering rights to real estate.

Previously, the same point of view was held by the Russian Ministry of Finance (letters dated October 19, 2007 No. 03-03-06/1/725, dated February 16, 2006 No. 03-03-04/1/116, dated March 2, 2006 No. 03-03-04/1/165, dated March 30, 2005 No. 03-03-01-04/1/137). However, with the release of later clarifications from the financial department, the inclusion in other expenses of the state duty paid before putting the fixed asset into operation may lead to disagreements with the inspectors.*

By tax legislation, if the same costs with equally can be attributed to different groups expenses, the organization has the right to independently determine such a group (clause 4 of Article 252 of the Tax Code of the Russian Federation). The selected option must be fixed in accounting policy(paragraph 5 of article 313 of the Tax Code of the Russian Federation). It should be noted that each of the options considered has its own advantages. Including state duty as part of other expenses allows you to quickly write it off in tax accounting. The inclusion of state duty in the initial cost of a fixed asset will bring accounting and tax accounting closer together.

From a magazine article

Is it possible to depreciate a car before registering it with the traffic police?

Kirill Vladimirovich Muravyov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Yes, you can. A car becomes depreciable property from the moment the ownership of it is transferred to the organization (Clause 1 of Article 256 of the Tax Code). A car is not a piece of real estate, which means it does not require state registration of ownership (Clause 2, Article 130 of the Civil Code of the Russian Federation). Therefore, the restrictions established by clause 11 of Article 258 of the Tax Code of the Russian Federation do not apply to the registration of a car with the traffic police. And you can calculate depreciation on a car from the month following the one in which it was put into operation.

But there are examples of court decisions in which the courts recognized the calculation of depreciation before registering a car with the traffic police as unlawful (see, for example, the resolution of the Federal Arbitration Court of the West Siberian District dated June 18, 2010 No. A27-19317/2009). According to the judges, the useful life should not begin earlier than the date from which the organization can exercise the right to use the car.

From the situation

Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class

To calculate income tax, is it possible to calculate depreciation on a car before its registration with the State Traffic Safety Inspectorate (Gostekhnadzor authorities)

Yes, you can.

Fixed assets (including a car) are recognized as depreciable property for tax accounting purposes if they meet all the necessary requirements

On the basis of which document should a vehicle be registered in account 01 after payment? redemption value: the date of signing the Transfer and Acceptance Certificate or the date of registration with the traffic police?

To put a vehicle into operation, you need to create a commission and determine the commissioning date, internal document, For example act or by separate order .

The date of registration with the State Traffic Safety Inspectorate and the date of signing the acceptance certificate do not affect the date of commissioning.

The rationale for this position is given below in the materials of the Glavbukh System

1.Recommendation: How to put a fixed asset into operation

In order to start paying property taxes on time, accruing depreciation, and deducting VAT on the costs of its acquisition, the object must first be put into operation and reflected as part of fixed assets. This is usually done when everyone necessary work to bring the property to a condition suitable for use have been completed.

Putting a fixed asset into operation is documented actions that confirm the readiness of the property for its intended use*. This definition is given in GOST 25866-83, which is approved Decree of the USSR State Standard dated 13 July 1983 city ​​no. 3105 .

It is important to remember that fixed assets must reflect all property that is responsible certain criteria. Those objects that are in principle ready for use are put into operation. Whether the main asset is actually used or not yet does not matter - it still needs to be put into operation. True, when an object is idle, it can be preserve .

When commissioning, an assessment is made of the very possibility of using the object as a fixed asset, determining its initial cost, useful life, and for tax accounting also depreciation group .

Documenting

These forms provide special fields for entering necessary information. However, you have the right to create and approve own form commissioning certificate. The main thing is to provide for everything in it necessary details. Otherwise, the document is not recognized as primary. For example, you can compose commissioning certificate .*

In any case, the form of the document with which you will formalize the commissioning and recording of property as a fixed asset, the manager approves order to the accounting policy*.

The readiness of the facility for operation will also be indicated by the conclusion special commission. It is enough to indicate it directly in the commissioning certificate. To do this, you can attract a commission that is busy acceptance of purchased fixed assets *.

In addition, the main asset is inventory card or book depending on how you account for fixed assets. In this case, you can use the following standard forms: No. OS-6 , OS-6a , OS-6b .

Situation: how to determine the date when a fixed asset was put into operation*

Set the commissioning date to the moment the fixed asset is ready for use. This can be done with an internal document, for example act or by separate order .*

The moment when you actually start using the property is irrelevant. After all, ready-to-use property begins to wear out and become obsolete immediately. It needs to be depreciated. Moreover, if the object is not put into operation, it is not depreciated. This follows from point 4 Article 259 of the Tax Code of the Russian Federation.

An exception is provided only for mothballed property. But even it is still put into operation first, and then preserve .

Attention: if there are no documents confirming the date of commissioning of the fixed asset object into operation, when checking tax inspectors may exclude accrued depreciation from costs taken into account when calculating income tax. This is due to the fact that, unlike accounting in tax accounting, depreciation is calculated from next month after putting the fixed asset object into operation ( P. 4 tbsp. 259 NK RF). As a result, the organization will be charged penalties and fines for the amount of arrears.*

To record the go-live date, use standard documents– forms No. OS-1 , OS-1a or OS-1b. To do this, add the column “Date of commissioning of the fixed asset”. This allows you to do so The procedure for using unified forms of primary accounting documentation, approved Resolution of the State Statistics Committee of Russia dated 24 March 1999 city ​​no. 20 . Application additional props V form no. OS-1 write in the accounting policy .*

As an alternative, you can use the commissioning certificate developed by on one's own, or just fix the date by order manager.*

For accounting, the fact of commissioning is not so important. Indeed, as part of fixed assets in account 01 it is necessary to reflect any property corresponding established criteria. And you need to start depreciating a fixed asset in accounting precisely after it has been accepted for accounting.

Sergey Razgulin,

2. Situation:Is it possible to calculate depreciation on a car before it is registered with the State Traffic Safety Inspectorate (Gostekhnadzor authorities) to calculate income tax?

Yes, you can.

Fixed assets (including a car) are recognized as depreciable property for tax accounting purposes if they meet all the necessary requirements requirements (P. 1 tbsp. 256 NK RF). Depreciation on them should be calculated from the 1st day of the month following the month in which the property was put into operation* ( P. 4 tbsp. 259 NK RF).

Accordingly, depreciation on a car must be calculated from the month following the one in which it was put into operation* ( P. 4 tbsp. 259 NK RF).

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

Sincerely,

Svetlana Barkova, expert of the BSS "System Glavbukh".

Answer approved by Svetlana Chuprikova,

boss Hotline BSS "System Glavbukh".