We fill out the notice of controlled transactions correctly. Notification of controlled transactions Controlled transactions example of filling

Taxpayers (organizations or individuals, including individual entrepreneurs, notaries, etc.) who made controlled transactions in a calendar year are required to report this to the tax authorities (Article 105.16 of the Tax Code of the Russian Federation) by submitting a corresponding notification to the Federal Tax Service (approved. By Order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@).

The controlled transactions notification form can be downloaded.

Let us recall that controlled transactions are certain transactions between related parties and transactions equivalent to transactions between related parties (Article 105.14 of the Tax Code of the Russian Federation). Such transactions, in particular, include transactions for which the annual amount of income exceeds 60 million rubles. and at the same time, two conditions are met simultaneously (clause 4, clause 2, article 105.14 of the Tax Code of the Russian Federation):

the place of registration/residence/residence of all parties to the transaction is the territory of the Russian Federation;
one of the parties to the transaction is a profit tax payer, and the other is not.

How to fill out a notice of controlled transactions

The procedure for filling out a notice of controlled transactions, as well as an example of filling out such a notice, can be found in.

Which Federal Tax Service Inspectorate should I submit notification of controlled transactions to?

Organizations (including those with separate divisions) submit a notification to the Federal Tax Service at the location of their organization, and individuals (including individual entrepreneurs) - at their place of residence.

Organizations that are the largest taxpayers must submit a notification to the Federal Tax Service, in which they are registered with tax authorities as a “large company”.

How to submit notification of controlled transactions

The taxpayer himself decides in what form to submit the notification: on paper or electronically.

When to submit notification of controlled transactions

Notification of controlled transactions is submitted no later than May 20 of the year following the year in which the controlled transactions took place. That is, for example, if there were such transactions in 2015, a notification about controlled transactions for 2015 had to be submitted to the Federal Tax Service

Federal Law No. 227-FZ of July 18, 2011 introduced amendments to the Tax Code of the Russian Federation, some of which are already in force from January 1, 2012, some will come into force from the beginning of 2014. Among other changes, Section V.1 “Interdependent persons” was added to the Tax Code of the Russian Federation. General provisions on prices and taxation. Tax control in connection with transactions between related parties. Agreement on Pricing”, which introduces the definition of controlled transactions and establishes, in particular, the procedure for notifying tax authorities about such transactions and the procedure for their taxation. A.V. talks about how to prepare a Notification of Controlled Transactions using the 1C: Accounting 8 KORP program. Yarvelyan (SiData LLC, St. Petersburg).

Notification of controlled transactions: preparation in 1C: Accounting 8 KORP

Legal provisions

Article 105.14 classifies the following transactions as controlled:

1. Transactions between interdependent persons, including those with the participation of non-interdependent intermediaries (Clause 1, Article 105.14 of the Tax Code of the Russian Federation). The concept of interdependent persons is defined by paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.

From the group of transactions between related parties, transactions were identified where all parties and beneficiaries were registered in Russia and transactions where all parties and beneficiaries were tax residents of the Russian Federation. These transactions are considered controlled if at least one of the following conditions is met:

the amount of income from these transactions for a calendar year exceeds the maximum amount. Starting from 2014, this limit is set at 1 billion rubles. (Subclause 1, Clause 2, Article 105.14 of the Tax Code of the Russian Federation). Until 2014, the rules of the transition period are in force, for which paragraph 3 of Article 4 of Law No. 227-FZ sets the following limits: in 2012 - 3 billion rubles, in 2013 - 2 billion rubles;
one of the parties to the transaction is a payer of the mineral extraction tax, calculated at a tax rate expressed as a percentage, and the subject of the transaction must be the extracted mineral resource, which is recognized for the specified party as subject to mineral extraction tax, for the extraction of which a rate established as a percentage is applied (subclause 2 p. 2 Article 105.14 of the Tax Code of the Russian Federation). At the same time, the amount of income from transactions between these persons for a calendar year must exceed 60 million rubles. (clause 3 of article 105.14 of the Tax Code of the Russian Federation);
among the parties to the transaction there are payers of unified agricultural tax or UTII and persons who do not pay these taxes (subclause 3, clause 2, article 105.14 of the Tax Code of the Russian Federation). The amount of income from such transactions must exceed 100 million rubles. for the calendar year (clause 3 of article 105.14 of the Tax Code of the Russian Federation);
at least one of the parties to the transaction is exempt from paying income tax, or applies a tax rate of 0% in accordance with paragraph 5.1 of Article 284 of the Tax Code of the Russian Federation. One of the other parties to the transaction must be a person who is not exempt from income tax and does not apply the specified rate (subclause 4, clause 2, article 105.14 of the Tax Code of the Russian Federation). The amount of income from such transactions must exceed 60 million rubles. for the calendar year (clause 3 of article 105.14 of the Tax Code of the Russian Federation);
at least one of the parties to the transaction is a resident of a special economic zone (SEZ), in which special income tax benefits are established. The other party to the transaction should not be a resident of such a SEZ (subclause 5, clause 2, article 105.14 of the Tax Code of the Russian Federation). The amount of income from transactions between these persons for a calendar year must also exceed 60 million rubles. (clause 3 of article 105.14 of the Tax Code of the Russian Federation). The provisions of subparagraph 5 of paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation apply from January 1, 2014 (clause 4 of Article 4 of Law No. 227-FZ).

2. Transactions in the field of foreign trade in goods of world exchange trade (subclause 2, clause 1, article 105.14 of the Tax Code of the Russian Federation).

The subject of such transactions must be goods included in the following product groups (clause 5 of Article 105.14 of the Tax Code of the Russian Federation):

petroleum and products derived from petroleum;
black metals;
non-ferrous metals;
mineral fertilizers;
precious metals and precious stones.

It should be noted that foreign trade transactions between interdependent persons are recognized as controlled by the general rule by paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation, regardless of what goods are their subject (see letter of the Ministry of Finance of Russia dated April 24, 2012 No. 03-01-18/3-57 ).

3. Transactions, one of the parties to which is a person registered in offshore zones (subclause 3, clause 1, article 105.14 of the Tax Code of the Russian Federation).

In general, the amount of income from the transactions listed in paragraphs 2 and 3 must exceed 60 million rubles. for the calendar year (subclauses 3, 7, Article 105.14 of the Tax Code of the Russian Federation).

It should be noted that the court may recognize a transaction as controlled, even if it does not have these characteristics. This is possible if there are sufficient grounds to believe that this transaction is included in a group of similar transactions made in order to conceal a controlled transaction (Clause 10, Article 105.14 of the Tax Code of the Russian Federation).

Organizations and individuals who are parties to a transaction have the right to independently recognize themselves as interdependent entities for tax purposes if the relationship between them may influence the conditions and (or) results of transactions (clause 6 of Article 105.1 of the Tax Code of the Russian Federation).

Notice of controlled transactions

The duty of taxpayers, in addition to paying taxes and advance payments, is to notify the tax authorities of all controlled transactions completed during the calendar year (clauses 1, 2 of Article 105.16 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia in paragraph 1 of letter No. 03-01-18/7-127 dated 09/06/2012 explained that for the same transaction, a notification must be submitted by all parties involved in the transaction.

Notification of controlled transactions must be submitted no later than May 20 of the year following the reporting calendar year (Clause 2 of Article 105.16 of the Tax Code of the Russian Federation). The notification form is approved by Appendix No. 1 to the order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@. In particular, it provides for the indication of the following information (clause 3 of Article 105.16 of the Tax Code of the Russian Federation): reporting calendar year; subjects of transactions; information about participants in transactions; the amount of income received and expenses incurred.

Appendix No. 3 to the said order establishes the procedure for filling out this notification.

Preparation and submission of documentation on controlled transactions

At the request of the Federal Tax Service of Russia, the taxpayer is obliged to provide documentation on completed controlled transactions (Clause 1, Article 105.15 of the Tax Code of the Russian Federation). The department has the right to request it no earlier than June 1 of the year following the calendar year in which such transactions were made (Clause 3 of Article 105.15 of the Tax Code of the Russian Federation).

Preparation of notification of controlled transactions in 1C: Accounting 8 KORP

The 1C:Accounting 8 KORP program implements a mechanism that allows you to register the necessary additional data for each transaction that falls under the definition of controlled, generate and analyze summary information and, as a result, receive a notification about controlled transactions, ready for transmission to the Federal Tax Service.

In order to reflect in the program the presence of controlled transactions in the reporting period, there is no need to “raise” the primary documents and change anything in them. All additional data intended only for identifying and analyzing controlled transactions is entered into specialized directories and registers of the program, without affecting the main regulated accounting.

This information can be entered into the program either during the year or immediately before the notification is generated.

The program section containing tools for working with data on controlled transactions can be opened through the main menu item Reports-> Controlled transactions.

All management of additional data on controlled transactions can be carried out from a special form Assistant for preparing notification of controlled transactions(Further - Assistant), which provides convenient visualization of all stages of working with data to generate the final report (Fig. 1).

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The work on preparing a notice of controlled transactions can be divided into three stages:

preparation of a list of controlled transactions;
checking and adjusting data to prepare the notification;
preparation of notification.

In the shape of Assistant The controls are grouped according to the steps listed.

The notification is generated on behalf of each legal entity separately, therefore in the form Assistant First of all, the organization on whose behalf the notification is being generated is indicated.

Preparation of a list of controlled transactions

The number of controlled transactions, as discussed above, may include transactions with interdependent persons, with counterparties registered in offshore companies and foreign economic transactions with goods of global exchange trade.

In order to identify transactions that may be subject to control from the entire volume of business operations of an enterprise, it is necessary to enter into the program information about which of the counterparties is an interdependent party for the specified organization, who is registered abroad, and also list the goods of global exchange trade.

To store a list of interdependent persons, there is an information register of the same name, which can be opened either from Assistant, or from the corresponding submenu item Controlled transactions(Fig. 2).

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In order to classify the type of controlled transaction, it is necessary to clarify whether the related party is a payer of one of the taxes specified in Article 105.14 of the Tax Code of the Russian Federation and whether it is registered in a special economic zone.

The type of interdependence can be selected from the following options:

- Not interdependent;
- Interdependent according to the Code (clause 2 of Article 105.1 of the Tax Code of the Russian Federation);
- Independent recognition of interdependence (clause 6 of Article 105.1 of the Tax Code of the Russian Federation);
- Interdependent by court decision (clause 7 of article 105.1 of the Tax Code of the Russian Federation);
- Not an interdependent intermediary (clause 1.1 of article 105.14 of the Tax Code of the Russian Federation).

Interdependence with the counterparty is established for a certain period of time, that is, the program allows you to indicate that, for example, Buttercup LLC was interdependent with the organization Vesely Veter LLC in 2012, but from mid-2013 it will no longer be so. To do this, you need to create two register entries Related Persons for the counterparty LLC "Lutik", in one of which indicate the date of application - 01/01/2012 and the required type of interdependence, and in the other - 07/01/2013 and the type of interdependence - Not interdependent.

For each related party, it is necessary to indicate the country of registration and, if it is registered abroad, provide additional information about the registration of the taxpayer: Registration number in the country of registration, Taxpayer code in the country of registration, and if necessary, the flag should be cocked Registered in a country with preferential taxation. It is also mandatory to indicate the country of registration of domestic organizations; to do this, you need to select the predefined element “RUSSIA” from the World Countries Classifier directory.

Since not only transactions between unrelated parties are controlled, but also transactions in which one of the participants is registered in an offshore zone, such information also needs to be reflected in the program. In addition, in the program it is necessary to note foreign counterparties, the subjects of transactions with which are the goods listed in paragraph 5 of Article 105.14 of the Tax Code of the Russian Federation.

For all of the above purposes, the information register is used . An entry can be added to it either manually, from the related person’s card using a hyperlink, or using a specialized selection function implemented in Assistant.

If in shape Assistant follow hyperlink Counterparties registered outside the Russian Federation, then the register list will open Participants in controlled transactions, with selection by country of registration other than the Russian Federation (Fig. 3). This list can be automatically supplemented by counterparties with whom there were transactions in foreign currency during the reporting year. To do this you need to click on the button Select according to the reporting year. In the form that opens, a list of counterparties will be displayed for which contracts in a currency other than the currency of regulated accounting are registered in the program, without the attribute Calculations in conventional units, provided that during the reporting year there was at least one entry in the accounting records with this agreement as analytics. To add a counterparty to the list of participants in controlled transactions, you need to mark it and indicate its country of registration.

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Then click on all the marked counterparties Move to list become Participants in controlled transactions.

In order to identify foreign economic transactions with goods listed in paragraph 5 of Article 105.14 in the entire volume of business transactions registered in the program for the reporting year, the program needs to explicitly indicate these goods. A list of such goods is stored in the information register , it can be opened by following the hyperlink Global exchange traded goods, on the form Assistant. You can add any directory element to the list Nomenclature.

At this point, the stage of entering information that makes it possible to select from all documents for the reporting year transactions that meet the conditions defined in Article 105.14 of the Tax Code of the Russian Federation, that is, falling under the definition of controlled, is completed. You can generate a list of controlled transactions and record it in the 1C: Accounting 8 CORP program using the button Create a list on the form Assistant.

The program considers a line of the primary document to be a transaction. For transactions in foreign currency, amounts will be recalculated according to accounting rules. At this stage of information collection, transactions are selected without selection based on maximum amounts.

You can view the list of transactions by generating a report using the hyperlink Controlled transactions. To make it easier to analyze data in the report, you can configure groupings, selections, display additional fields, etc.

Checking, supplementing and adjusting data to prepare a notification

The next stage of preparing the notification will be checking, supplementing and adjusting data on counterparties, contracts, and subjects of transactions. This is what the second section is for. Assistant - Data verification for preparing notifications of controlled transactions(see Fig. 1).

In order to correctly classify the selected controlled transactions, it is necessary to indicate those characteristics of your own organization that cannot be determined based on the parameters specified for the purposes of regulated accounting Accounting policy of the organization. Via hyperlink Information about the organization in the second section Assistant you can open the information register Information about the organization (for controlled transactions) and, if necessary, add or change data.

To prepare the notification, additional information is required about whether the organization is a payer of mineral extraction tax, calculated at a tax rate expressed as a percentage, and whether it is registered in a special economic zone.

information about related parties who were participants in transactions in the current reporting year;
information about participants in controlled transactions and agreements with them;
information about the subjects of controlled transactions.

To check each type of information, specialized reports are designed that signal that mandatory data has not been filled out.

Double-clicking the mouse on the corresponding cell opens a form for entering the required information.

Report Information about the subjects of controlled transactions displays information about all goods, services, equipment, construction projects, intangible assets or R&D expenses that were the subject of controlled transactions during the reporting period. For each transaction item that can be an element of the directory Nomenclature, Fixed assets, Construction objects, intangible assets and R&D expenses, an entry must be entered into the information register Subjects of controlled transactions and fill in additional information:

- Subject to mineral extraction tax at an interest rate;
- HS Code;
- OKP code;
- Code according to OKVED.

Report Information about related parties reflects information about participants in controlled transactions who are interdependent persons in relation to the organization on whose behalf the notification is generated.

For each such counterparty, the completion of the directory details is checked Related Persons And Participants in a controlled transaction.

Report Information about counterparties to controlled transactions reflects information about all participants in controlled transactions and agreements within the framework of which these transactions were carried out (Fig. 4).

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For each controlled transaction agreement, additional characteristics must be specified. This data is needed only for notification purposes, so it is not stored in a directory familiar to users Contracts of counterparties, and in a special information register Agreements between participants in controlled transactions.

For each contract you need to specify Transaction name code And Delivery conditions code. The values of these details are selected from the lists corresponding to Appendix No. 1 to the Procedure for filling out the notification form for controlled transactions, approved by Order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@.

The contract also specifies the method for determining the transaction price.

In the program "1C: Accounting 8 KORP" a directory is organized Methods for determining prices of controlled transactions, each element of which reflects the set of information required to fill out paragraphs. 3-6 Section II Section 1A Notifications. In the event that the transaction does not apply regulated prices (Article 105.4 of the Tax Code of the Russian Federation), only paragraph 3 of the specified section must be completed for it; for this, the flag in the method for determining the price specified in the contract must be cleared Price is adjustable(see Fig. 5).

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If regulated prices are used, then the method of determining the price specified in the additional data of the contract must contain information about the code for determining the transaction price in accordance with Article 105.3 of the Tax Code of the Russian Federation. Other information, such as the pricing method code and sources of information used by the taxpayer, is for reference only and is not required to be completed.

Preparation of notification

After all additional information about transactions has been filled in, you can begin generating notifications (section 3 Assistant- see fig. 1).

Only that part of all controlled transactions selected at the previous stages for which the amount of income exceeds the limits established by Article 105.14 of the Tax Code of the Russian Federation is subject to inclusion in the notification.

In the program, information about the boundaries of inclusion of transactions in the notification for each reporting year is stored in the information register Limits of controllability of transactions.

The form for viewing the boundaries in force for the reporting year for which the notification is generated can be opened from Assistant by clicking on the hyperlink Limits for including transactions in the notification in the third section (Fig. 6).

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To check the list of transactions that will be included in Notification in the program "1C: Accounting 8 KORP" a report is intended Controlled transactions to be included in the notification. Information in this report is displayed in the context of counterparties, contracts and subjects of transactions, grouped by type of controlled transactions:

Transactions with independent persons registered in offshore companies;
Transactions in the field of foreign trade in goods of global exchange trade;
Transactions with related parties registered outside the Russian Federation;
Transactions with related parties registered in the Russian Federation.

Based on the data prepared in this way, it is possible to generate . According to the order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@, Notification consists of a title page and, for each transaction, a set of sheets (section 1A, 1B, 2 and/or 3).

In terms of “1C: Accounting 8 KORP”, each set of documents about a controlled transaction is a document Sheet 1A of the notice(Further - Sheet 1A), containing all the information about the transaction to fill out the relevant sections Notifications. For each transaction (a set of transactions involving the same parties and the same subject of the transaction) there must be a separate Sheet 1A, while the concept of “transaction” is interpreted. All Sheets 1A, included in one notification, are combined by the document Notice of controlled transactions.

Automatically create and fill out the Notification and all its contents Sheets 1A possible from the form Assistant by pressing the button Fill out the notification. Open for viewing and editing created Sheets 1A you can by clicking on the hyperlink Notice of controlled transactions. Form Sheets 1A can be done directly from the document form Notice of controlled transactions, if data preparation is carried out without using Assistant. List Notifications can be opened from submenu Controlled Transactions->Notification of Controlled Transactions(Fig. 7).

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When repeated automatic formation Sheets 1A all previously generated documents for the same reporting year that were not included in the created notification are marked for deletion. Sheet 1A is automatically filled in with the transaction data entered in the preparation process described above Notifications(Fig. 8).

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Every Sheet 1A contains one transaction item, the parameters of which can be edited.

On the bookmark Transactions information is collected about a transaction or a group of similar transactions included in one Sheet 1A(Fig. 9). The transaction parameters can be supplemented; there is a specialized form for this.

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The notification can be submitted to the Federal Tax Service on paper and electronic media. A button is provided to generate a paper report Seal how in Assistant, and in the document Notification. You can also print each set of transaction documents separately - from Sheet 1A.

The file for transmission to the tax office is generated in accordance with the approved format. It can be created from Assistant, by pressing a button Upload notification electronically or from document Notification, by pressing a button Upload to XML.

Filling out an adjustment notice

If errors are detected in the notification submitted to the Federal Tax Service, the organization has the right to submit a corrective notification. It can also be created automatically from the program using Assistant.

The principle of operation remains the same as when generating the initial notification.

For each adjustment (and there may be several of them), its own set of documents is created Notification and kit Sheets 1A, which is saved in the information base, can be printed or downloaded electronically.

Features of preparing Notifications

It should be noted that all objects and mechanisms of “1C: Accounting 8 CORP” used for preparing Notifications, implemented separately from the main functionality. This allows you to enter and edit the data needed only to fill out the notification, regardless of the main accounting operations and without changing the program interface familiar to the accountant.

The Tax Code of the Russian Federation obliges all organizations, individuals, individual entrepreneurs, and notaries to report to the tax service on the conclusion of controlled transactions. To do this, business representatives must submit a special notification to the Federal Tax Service.

At their core, controlled transactions are agreements between persons related to each other or transactions that are equated to such by law.

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An example would be contracts that generate a profit of more than 60 million. Two more conditions are added to this condition: the registration territory of all partners must be Russia and one of the participants pays income tax, while the other does not.

Main provisions

Required data and references to the law

The Tax Code of the Russian Federation deals with relations that arise in the process of concluding controlled transactions. According to Article 105.16, such agreements include those concluded between related persons. Article 105.14 in paragraph 1 supplements the main list of transactions.

Chapter 14.1 of the Tax Code of the Russian Federation contains signs of the presence of a relationship between persons who enter into a transaction. Using them, you can determine whether the contract will be controlled.

The main criteria are:

If the transaction generated income in a year that exceeds 60 million.
In case of exemption of one participant in a transaction from payment of tax calculated on profit. Even if the opportunity to settle at a zero rate was provided. However, the second party to the contract does not have such privileges.
If foreign trade was carried out, the counterparties must be residents of Russia or have registration within the Russian Federation.

According to the law, a taxpayer who has entered into at least one such transaction must report this to the tax service.

For this purpose, a special form of notification of controlled transactions is drawn up. A unified sample of this document can be found in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-13/524.

In 2019, filling out this form involves providing the tax office with a large amount of information about the transaction. Therefore, you should prepare to draw up the form. What data will be reflected in the document depends on the type of contract and its features.

Typically, a filling example contains information of the following nature:

rent or free use of property;
transactions that involve the use of your own and purchased securities;
agreements that relate to construction;
operations with agents;
credits and loans;
possible operations to cover damage due to failure to fulfill obligations under the contract.

There is also a type of income that cannot be classified as controlled and does not need to be included in the notification.

The following are distinguished:

received as a result of revaluation of currency;
changes in terms of obligations;
increase in prices for precious metals and securities;
income from dividends, equity transactions, and from reserve funds.

Form of notification of controlled transactions:

What objects does the agreement cover?

The data included in the notification also depends on what type of transaction was concluded.

There are four main ones:

Property rental	When filling out the papers, it is worth considering that section 1B cannot be summarized. Therefore, you will need to fill out all the sheets with this section. If both parties regularly draw up an act for the provision of this service, then each document should be included in the notification. So, with a monthly contract, you will get 12 sheets with section 1B. If the agreement was signed once, then the notification should be filled out on the basis of rent payments. Therefore, their number will correspond to the number of sheets.
Securities	If the transactions are homogeneous, the taxpayer has the right to issue one notification. Similar agreements include those that involve the same goods or services. The type of security, form of ownership, issue, existence, circulation and action also matter. In the case of different indicators, each securities transaction must be entered on a separate sheet 1B.
Agency agreements	In this type of transaction there are three participants: the principal, the agent and the buyer. However, they can be related to each other. Therefore, a notification to the Federal Tax Service must be made by all participants in the transaction. The principal is required to share the income and expenses of the agent. He, in turn, enters the fact of sale of the goods, data on the principal’s income and his own income.
	Certain conditions apply to transactions that were concluded through a loan or credit agreement. Here you will need to enter data about the type and subject of the transaction, the place of completion, enter the OKEI code, prices excluding value added tax, final price excluding VAT and the date of conclusion of the contract.

Approved procedure for the form of notification of controlled transactions

The notification document is divided into the following parts:

A notification taking into account this structure should be submitted for each of the transactions, or for a certain group of contracts.

Review of the same type of circuit

According to the letter of the Federal Tax Service dated August 30, 2012, detailed information should be provided on all transactions carried out as part of controlled transactions. But in the case of large businesses, there can be a lot of such data.

Therefore, it is possible to combine agreements of the same type within the framework of legislation - the Tax Code of the Russian Federation, paragraph 5, article 105.7. However, this document does not formulate the criteria precisely. So, disagreements may arise between the version of the taxpayer and the Federal Tax Service in terms of understanding the meaning of this part of the law.

For more convenient use of combining similar transactions, you should rely on the letter of the Ministry of Finance dated August 16, 2013 No. 03-01-18/33520. In it, the regulator indicates that it is necessary to combine only those agreements that are the same in terms of profitability. This criterion is described in more detail in Article 105.8 of the Tax Code of the Russian Federation. So, according to this law, when selling vegetables and fruits, the profitability will be the same.

If a group of transactions has been formed, then the legislation allows the following data not to be included in the notification:

cost of one unit of product;
quantity of goods included in the delivery;
the place where the transaction was concluded and the goods were loaded.

However, it is necessary to indicate the names of the groups, the income received and by what method the price for the product or service was formed.

It is worth considering that you cannot combine transactions with the same supplier that were concluded under different contracts. in this case, the uniformity or identity of the product or service does not play a role. This is due to the fact that in section 1B there are lines 060 and 065. They must contain information about the date and number of the agreement.

Based on all the conditions that the Ministry of Finance puts forward for the same type of transactions, groups of goods with an identical and one contract can be considered such.

Sample of filling out a notice of controlled transactions:

Important to keep in mind

Design structure

The Federal Tax Service of the Russian Federation has established a notification form.

The structure of the document includes:

2 sheets indicating information about who pays the tax;
sections 1A and 1B, which contain information about which controlled transactions were concluded;
Section 2 and 3 - is responsible for data on the taxpayer’s counterparties.

To quickly and correctly fill out documents, you should use the 1C program. It allows you to enter the necessary information in separate columns, on the basis of which Form 3.0 of the notification of controlled transactions is compiled. After this, you can print out the form, give it to management to sign and submit it to the tax service.

It is possible to send data to the Federal Tax Service via email. To do this, the company must have a qualified electronic signature and a special program that allows you to transfer this file via the Internet.

The document template can be downloaded for free in Excel format and filled in with the relevant data.

Rules and deadlines

A notice of controlled transactions should be completed and submitted after the reporting period has ended. According to the law, you must submit a document to the Federal Tax Service at the place of registration of the enterprise and meet the deadline - before May 20 of the year following the reporting year.

There are several ways to submit paper to the tax office:

In this case, the Tax Code gives the taxpayer complete freedom of action - everything depends on his preferences and capabilities.

Step-by-step observation instructions

There are five steps in total that will allow you to structure the work that needs to be done in the process of issuing a notification of controlled transactions:

Step 1 - search for counterparties for transactions with an income of more than 60 million	To recognize a transaction as controlled, the income from it must exceed this amount. In this case, VAT and excise taxes should be deducted from it. Initially, the income of both parties is taken and summed up. Those contracts conducted through intermediaries will also be considered controlled.
Step 2 - interdependent counterparties	Examples of dependence are a subsidiary and its founder, a director and his company, and spouses. Section 1A indicates whether the dependence was established - the code, by a court decision or by a company.
Step 3 - how the partner’s taxation system is structured	If it is exempt from tax, the transaction will be recognized as controlled. If you have not provided this information, you should submit a request and keep a copy of it.
Step 4 - Unlimited Transaction Partners	Agreements that relate to oil, ferrous and non-ferrous metals, precious stones and metals can be considered controlled. In this case, the transaction amount will not matter.
Step 5 - issue the notification itself	Article 105.14 of the Tax Code of the Russian Federation specifies the conditions under which all counterparties should be checked several times. This will protect the company from possible fines and litigation.

" № 2/2016

Article 129.4 of the Tax Code of the Russian Federation provides for liability for failure to submit a notification about controlled transactions within the prescribed period and for submitting a notification containing false information. This rule was introduced relatively recently, and therefore raises many questions. Answers to some of them can be found in law enforcement practice.

In January 2016, the Arbitration Court of the Moscow District (MO) considered a dispute that was important for developing the practice of applying Art. 129.4 of the Tax Code of the Russian Federation, which was introduced relatively recently, and therefore raises many questions. Let us remind you that this article provides for liability in the form of a fine (5,000 rubles) for two types of acts: failure to submit a notification about controlled transactions within the prescribed period and submission of a notification containing false information. Considering that May 20, 2016 (the date by which taxpayers are required to notify the tax authorities of controlled transactions completed in 2015) is just around the corner, we believe that the conclusions made by the Moscow Region arbitrators regarding the application of the mentioned rule will be of interest to many readers.

Procedure for notification of controlled transactions

Controlled transactions can be divided into two groups: transactions between related parties and transactions equivalent to them (Article 105.14 of the Tax Code of the Russian Federation). In some cases, transactions that meet the criteria on the basis of which they are recognized as controlled will not be classified as such.

For example, transactions between interdependent persons - agricultural producers who have not switched to paying the Unified Agricultural Tax, cannot be qualified as controlled on the basis of paragraphs. 3 and 4 paragraphs 2 art. 105.14 of the Tax Code of the Russian Federation (which, however, does not exclude the recognition of such transactions as controlled if there are other grounds provided for in this article).

Taxpayers who make transactions in a calendar year are required to notify the tax authority about this. Information about controlled transactions is indicated by the taxpayer in a special notice. It is submitted to the tax authority at the taxpayer’s location (place of residence) no later than May 20 of the year following the calendar year in which controlled transactions were carried out (clause 2 of Article 105.16 of the Tax Code of the Russian Federation). The largest taxpayers submit a notification to the tax authority at the place of registration as such.

The indicated notification may be submitted to the tax authority (clause 2 of Article 105.16 of the Tax Code of the Russian Federation):

according to the approved form on paper;
according to established formats in electronic form.

The form and procedure for filling out the notification are approved by Order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@.

Notification of controlled transactions must be submitted by all parties to the transaction.

If notice don't submit within the legally established period, the sanction provided for in Art. 129.4 of the Tax Code of the Russian Federation, in the form of a fine in the amount of 5,000 rubles. Let us add that the amount of this fine does not depend on the number of controlled transactions specified in the notification.

The same fine awaits the taxpayer if he submits a notification in a timely manner, but reflects incomplete or unreliable information about controlled transactions.

At the same time, tax legislation provides the taxpayer with a chance to independently correct mistakes. Thus, if he discovers incomplete information, inaccuracies or errors in the initial notification of a controlled transaction, he has the right to send new (specified) notification (paragraph 4, clause 2, article 105.16 of the Tax Code of the Russian Federation). At the same time, para. 5 of the said paragraph states: submission of an updated notification until the moment when the taxpayer learned that established by the tax authority the fact that false information was reflected in the notification, frees him from liability under Art. 129.4 Tax Code of the Russian Federation.

Reflections on the topic

At first glance, in the wording of paragraph. 5 tbsp. 129.4 of the Tax Code of the Russian Federation there is nothing unusual. This is a standard condition that establishes certain preferences for a taxpayer who has identified and corrected errors (this time when filling out a notice of controlled transactions) without any external influence from the regulatory authority. However, this impression is deceptive.

Thus, the said norm does not specify what should be considered moment when the taxpayer learns that the tax authority has determined that false information has been reflected in the notification.

It is appropriate to recall here that the proceedings in the case of offenses provided for by the Tax Code (including under Article 129.4) must be carried out according to the rules of Art. 101.4 Tax Code of the Russian Federation. And paragraph 1 of the said article stipulates that in the event of detection of a tax offense (except for those considered in accordance with Article 101 of the Tax Code of the Russian Federation) by an official of the tax authority within 10 days from the date of detection of the specified violation, an act must be drawn up in the prescribed form, which is then served (or forwarded) to the taxpayer. It is logical to assume that if the taxpayer sends an updated notification of controlled transactions containing reliable information, before receiving the said act, then he has the right to count on exemption from liability under Art. 129.4 Tax Code of the Russian Federation.

A second question also arises: which tax authority is empowered to identify false information in the notification of controlled transactions and, accordingly, to hold the taxpayer accountable under the designated article - at the location of the taxpayer or the Federal Tax Service?

The following circumstances gave rise to such doubts.

Initially, a notification of a controlled transaction is submitted to the inspectorate at the location of the taxpayer (Clause 2 of Article 105.16 of the Tax Code of the Russian Federation). And then, within 10 days, it is sent in electronic form to the federal executive body authorized for control and supervision in the field of taxes and fees, that is, to the Federal Tax Service (Clause 5 of Article 105.16 of the Tax Code of the Russian Federation), since it is the latter that is vested with the powers of inspection completeness of calculation and payment of taxes on transactions between related parties (Clause 1, Article 105.17 of the Tax Code of the Russian Federation). At the same time, in paragraph 6 of Art. 105.16 of the Tax Code of the Russian Federation states: if the territorial tax authority, when conducting a tax audit or other tax monitoring activities will reveal the fact carrying out controlled transactions, information about which were not reflected in the notification, he is obliged to inform the Federal Tax Service about this and send no later than 10 days from the date of notification of the Federal Tax Service notification to the taxpayer.

Meanwhile, neither this article nor any other defines the ways in which the tax authority is obliged to notify the taxpayer about sending a notice and relevant information to the main tax department. The form of the document by which inspectors must notify the taxpayer is also not specified. And the fact that such notification must be made in writing is indicated by the phrase about its direction.

As we see, Art. 129.4 of the Tax Code of the Russian Federation raises many questions. There are no official explanations about the procedure for its application. In this regard, the conclusions made by the arbitrators of the Arbitration Court of the Moscow Region in the Resolution of January 26, 2016 No. F05-19629/2015 in case No. A40-71494/2015 are of interest, since it provides answers to the questions identified above.

Using a specific situation as an example

Let us briefly present the circumstances that gave rise to the trial.

The company submitted a notification about completed controlled transactions for 2012 to the inspectorate at the place of registration on November 8, 2013 (due date: November 20, 2013).

The inspectorate, having checked it, found that it did not include a number of transactions with foreign companies that have the characteristics of a controlled transaction established in Art. 105.14 Tax Code of the Russian Federation. In connection with this, the taxpayer was sent a message dated May 12, 2014 about inconsistencies (inaccurate information) in the notification (that is, about a possible violation of Article 105.16 of the Tax Code of the Russian Federation). The inspectors demanded to submit within five days explanations or updated notice.

On June 16, 2014, the taxpayer sent a letter to the inspectorate, in which he reported his refusal to submit an updated notification (indicating the reasons).

08/19/2014 inspection drew up an act on the discovery of facts indicating tax violations.

Wherein before compiling act, the taxpayer nevertheless submitted an updated notification on 08/08/2014, including in it the transactions listed in the message dated 05/12/2014.

Based on the results of tax control activities, the inspectorate held (decision dated 10/06/2014) the company liable under Art. 129.4 of the Tax Code of the Russian Federation in the form of a fine in the amount of 2,500 rubles, reducing the fine provided for by this norm by half, applying mitigating circumstances on the basis of Art. 112, 114 Tax Code of the Russian Federation.

The taxpayer, not agreeing with the inspection’s conclusions, first appealed this decision to the Federal Tax Service (it was upheld) and then went to court.

Challenging the decision of the territorial tax authorities, the company presented the following arguments:

1. The inspection had no grounds to hold him accountable under Art. 129.4 of the Tax Code of the Russian Federation due to the absence of an offense, since on the date drawing up the act has already been submitted an updated notice in which all the inconsistencies (inaccurate information) listed in the act were corrected (which coincides with the assumption made by the author earlier).

2. The territorial tax authority at the place of registration of the taxpayer is not authorized to conduct an audit regarding the timely submission of the notification and the reliability of the information reflected in it. With such powers, by virtue of Art. 105.17 of the Tax Code of the Russian Federation is vested with the Federal Tax Service.

The courts (all three instances), rejecting both arguments of the taxpayer, recognized the actions of the territorial tax authority as lawful. What arguments did they give for this?

Arbitrators' position

About the moment of detection of false information

Why can’t the date of delivery of the act (in this situation – 08/19/2014) not be considered the moment when the tax authority established the fact of incomplete reflection of information about controlled transactions in the notification?

Provisions of Art. 101.4 Tax Code of the Russian Federation delimit concepts " moment of discovery moment of compilation act on the discovery of facts indicating violations of the legislation on taxes and fees.”

This article provides that within a certain time from the date of discovery of the violation, a corresponding act is drawn up. In short, the moment of its preparation may be significantly later than the date the tax authority discovered the violation itself.

In relation to the dispute under consideration, confirmation that the tax authority installed fact reflections of unreliable information and the taxpayer learned about it may include, among other things:

a letter to the taxpayer about the identified inaccurate information (errors) in the notification with a proposal to submit an updated notification;
written explanations of the taxpayer received by the tax authority in accordance with paragraphs. 4 paragraphs 1 art. 31 Tax Code of the Russian Federation;
a letter to the taxpayer with a request to eliminate the identified violations in accordance with paragraphs. 8 clause 1 art. 31 Tax Code of the Russian Federation.

That's why moment when society learned about the establishment tax authority fact of incomplete reflection information about controlled transactions in the notification, is date of receipt (05/17/2014) sent by the tax authority in accordance with paragraphs. 8 clause 1 art. 31 Tax Code of the Russian Federation messages from 05/12/2014, and not the date of drawing up the act dated 08/19/2014.

Due to the fact that the company submitted the updated notification later than the moment of receipt of the specified message from the tax authority, the grounds for releasing it from liability under Art. 129.4 of the Tax Code of the Russian Federation are absent.

At the same time, the arbitrators emphasized: the very fact that the taxpayer committed an offense and the procedure for holding him accountable for this offense are in no way connected with the provisions provided for in paragraph 6 of Art. 105.16 of the Tax Code of the Russian Federation, the procedure for notifying the tax authority of the Federal Tax Service about identified controlled transactions and informing the relevant taxpayer about sending a notice to the Federal Tax Service.

On the powers of territorial tax authorities

Why did the arbitrators consider that it was the territorial tax authority at the place of registration of the taxpayer who was responsible for verifying the timeliness of submission of the notification and the reflection of all controlled transactions in it, as well as the reliability of the specified information?

In accordance with paragraph 1 of Art. 105.17 of the Tax Code of the Russian Federation, verification of the completeness of calculation and payment of taxes in connection with transactions between related parties is carried out by the federal executive body authorized for control and supervision in the field of taxes and fees (FTS), at its location.

The grounds for inspection by the Federal Tax Service are (paragraph 2, paragraph 1 of the said article):

notice of controlled transactions filed by the taxpayer;
notification of the territorial tax authority, which, during a desk or field audit, revealed facts of undeclared controlled transactions;
identification of a controlled transaction during a repeat on-site inspection by the Federal Tax Service.

During inspections, the Federal Tax Service has the right to carry out tax control measures established by Art. 95 – 97 Tax Code of the Russian Federation. Consequently, the main tax office under Sec. VI Part I of the Tax Code of the Russian Federation carries out taxpayers to ensure that the prices used in controlled transactions correspond to the market level of prices based on notifications of controlled transactions submitted to the territorial tax authorities at the place of registration.

In accordance with paragraph 1 of Art. 82 Tax Code of the Russian Federation tax control carried out by tax officials within their competence through tax audits, obtaining explanations from taxpayers, tax agents and fee payers, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code RF.

If the tax authority conducting a tax audit or tax monitoring has discovered the fact of controlled transactions, information about which is not reflected in the notification, then it independently notifies the Federal Tax Service of the fact of identifying controlled transactions and sends the information it receives about such transactions (clause 6 of Article 105.16 Tax Code of the Russian Federation).

If an updated notification is submitted before the taxpayer has learned that the tax authority has determined that the notification contains false information about controlled transactions, the taxpayer is released from liability under Art. 129.4 Tax Code of the Russian Federation.

By virtue of Art. 105.16 of the Tax Code of the Russian Federation, the initial and updated notifications are submitted specifically to the territorial tax authority at the place of registration of the taxpayer.

Taking into account the above rules taken together, the judges came to the conclusion that it was to the territorial tax authority at the place of registration of the taxpayer duty is assigned by check timeliness the taxpayer submits a notice, reflections in him everyone controlled transactions, as well as reliability information specified in this notice.

At the same time, the territorial tax authority, as part of the review, analysis and verification of the notification does not conduct tax control in the field of correct application of prices using the methods listed in Chap. 14.3 Part I of the Tax Code of the Russian Federation, the implementation of which is solely within the competence of the Federal Tax Service.

Let's summarize. The arbitrators of the Arbitration Court of the Moscow Region consider (Resolution No. F05-19629/2015 in case No. A40-71494/2015):

inspection at the location of the taxpayer has the right to attract him to liability under Art. 129.4 of the Tax Code of the Russian Federation for unlawful failure to submit a notification about controlled transactions or submission of a notification containing false information about such transactions;
should distinguish concepts " moment of discovery tax authority of facts indicating violations of legislation on taxes and fees" and " moment of compilation act on the discovery of facts indicating violations of the legislation on taxes and fees”;
The moment of detection of inaccurate information in the notification is the date the taxpayer receives a letter demanding that the identified violations be eliminated in accordance with paragraphs. 8 clause 1 art. 31 of the Tax Code of the Russian Federation (for example, about filing an updated notification), and not the date of drawing up the act on the discovery of facts indicating tax violations.

So, the first steps towards the formation of law enforcement practice in relation to Art. 129.4 of the Tax Code of the Russian Federation are made. Time will tell whether the arbitrators of the cassation instances of other districts will agree with the conclusions of the judges of the Moscow Region in the future. In the absence of anything else (for now!), we believe it makes sense to listen to them.

Notice of controlled transactions- a document with a rather complex structure. Its filling is characterized by a number of nuances that deserve attention. Let's study them in more detail.

Who must submit a notice of controlled legal relationship

Notifications of controlled transactions are required to be submitted to the Federal Tax Service:

Interdependent entities signing agreements that are subject to control by the tax service on the basis of the provisions of Art. 105.1, 105.14 of the Tax Code of the Russian Federation and corresponding norms of law.
Persons equated to interdependent persons under clause 1 of Art. 105.14 of the Tax Code of the Russian Federation and concluding agreements that are subject to control by the Federal Tax Service.

A notice of controlled transactions by the company is submitted by May 20 of the year following the year in which the transactions were signed (Clause 2 of Article 105.16 of the Tax Code of the Russian Federation). If the document is not provided, the company may be subject to a fine of 5,000 rubles (Article 129.4 of the Tax Code of the Russian Federation).

The document is submitted according to the form put into effect by order of the Federal Tax Service of the Russian Federation dated July 27, 2012 No. ММВ-7-13/524.

Let's study the features of working with it.

Notification of controlled legal relations: structure and example (sample) of filling out the document

Notification of controlled transactions - document submitted by:

title page;
a sheet containing information about the party to the transaction who has the status of an individual;
section 1A (it indicates information about a legal relationship or a block of homogeneous legal relationships);
section 1B (it provides information about the subject of legal relations);
section 2 (it indicates data on counterparties operating as a legal entity);
Section 3 (it reflects information about partners with the status of individuals).

You can download a sample notification of controlled legal relationships on our website - here.

The homogeneity criteria by which legal relations can be grouped in a notification of controlled transactions are established taking into account the norms of Art. 105.8 of the Tax Code of the Russian Federation, as well as the opinions of regulatory authorities (later in the article we will consider these criteria in more detail).

As a rule, the greatest difficulty is in entering data into sections 1A, 1B, 2 and 3 of the form. Let's study what nuances characterize working with them.

Instructions for filling out the notification: parts 1A and 1B

When working with this part of the notice of controlled transactions, you need to keep in mind that:

As many parts 1A are drawn up as the number of transactions (or groups of similar legal relations) the company has concluded that are audited by the Federal Tax Service.
The use of codes that are reflected in the document is carried out in accordance with the lists given in the order of the Federal Tax Service dated July 27, 2012 No. ММВ-7-13/524.

The total number of parts 1B in the document should generally correspond to the number of executed parts 1A. That is, for each legal relationship (group of similar legal relationships) recorded in the previous section, information is written down in Part 1B:

on the content of supplies within controlled transactions;
about the contracts on the basis of which deliveries were made;
about the cost of supplies (excluding VAT);
about the dates of transactions.

If parts 1A and 1B reflect data on groups of similar legal relations (in this case, code 1 is entered in column 1 of subsection II of part 1A), then the notification of controlled transactions records the total cost of supplies for all legal relations (in column 1 of subsection III of part 1A and column 140 of part 1B).

However, if deliveries under grouped legal relationships are made under different contracts, as many parts of 1B are filled out as there are contracts (later in the article we will study this nuance in more detail).

Don't know your rights?

Procedure for filling out the notification: sections 2 and 3

The sections under consideration differ in fact only on one basis: section 2 records information about the company’s partners in the status of legal entities, and section 3 records individuals (including individual entrepreneurs). If the transaction being checked by the Federal Tax Service is signed only with a legal entity, then section 3 is not drawn up and is not submitted to the Federal Tax Service, unless with an individual, section 2 is not drawn up.

When filling out this or that section, you should keep in mind that the indicator indicated in column 015 (“Order number of the participant”) (it is in both sections) must be the same as that reflected in column 050 of section 1B. The participant in the controlled legal relationship determines its meaning himself (for example, based on the order of signed “controlled” contracts)

The indicators in column 010, which is in sections 2 and 3, and in column 010 of section 1A, are correlated according to a similar principle. Here we are talking about determining the serial number of the agreement, which can also be established based on the order in which a specific agreement is signed.

How to determine the number of partitions 2 or 3

The number of unique copies of sections 2 or 3 of the document under consideration in the general scenario should be equal to the number of sections 1B (though there cannot be fewer of them than sections 1A).

In this case, the main criteria for establishing the number of all types of sections should be considered:

number of individual “controlled” contracts;
number of groups of similar transactions (under different contracts);
the number of individual transactions under one agreement.

The fact of concluding an agreement or a group of agreements under the same type of legal relationship is reflected in section 1A, the corresponding agreement or a separate agreement within the group - in section 1B (respectively, in parts 2 or 3 in an amount equal to the number of sections 1B).

Let us study in more detail the principles of recording in the notification of controlled transactions information about uniform legal relations.

How are monotonous transactions reflected in the notification?

There are 2 basic criteria for combining controlled legal relations based on their similarity (clause 2 of Article 105.7 of the Tax Code of the Russian Federation):

their subject is the supply of similar goods;
comparability of financial terms of transactions.

The comparability of financial parameters characterizing transactions should be understood, first of all, as the profitability of transactions on goods that are supplied as part of controlled transactions (letter of the Ministry of Finance of Russia dated August 16, 2013 No. 03-01-18/33520). For example, resale of fruits and vegetables is a business that can have an average profitability of about 15-20%, and resale of garden tools - 5-10%. In this case, supplies of vegetables under different contracts can be recorded in the notification of controlled transactions as one separate group of legal relations, and supplies of inventory as another.

When filling out sections, please keep in mind that:

despite several agreements, only 1 sheet of section 1A is filled out;
the number of sections 1B will correspond to the number of contracts (information about each of them is indicated in columns 060 and 065).

If each delivery for a group of similar transactions is carried out with the same indicators recorded in columns 030-110, as well as 130 in section 1B, then it is possible to fill out only 1 sheet of section 1B when summing up the indicators.

And if at least one indicator in the specified columns of Section 1B changes, then as many copies of this section are filled in as there were deliveries for the group of transactions (clause 5.20 of the Procedure for filling out the notification form for controlled transactions, approved by order of the Federal Tax Service of Russia dated July 27, 2012 No. MMV-7 -13/524).

Several legal relationships under one contract: how to fill out a notification

Situations cannot be excluded in which, even under 1 agreement, it may be necessary to fill out several groups of sections of the notification of controlled transactions (letter of the Federal Tax Service of Russia dated May 27, 2013 No. OA-4-13/9492).

This may be due to the fact that:

one agreement between subjects of controlled relations may include several transactions;
the relevant transactions may be heterogeneous (for the supply of different goods with disparate profitability or for the supply of goods and related services).

For example, a contract for the supply of vegetables may well include 2 legal relationships:

purchase and sale of vegetables;
delivery of vegetables by transport from the supplier.

In this case, the notice of controlled transactions will consist of two sections 1A and 1B and two sections 2 or 3.

Notifications of controlled transactions are submitted to the Federal Tax Service by interdependent businesses and persons equivalent to them. This document consists of sections reflecting information about the legal relations themselves and the company’s partners in the status of individuals and legal entities.