Income tax for a non-profit organization. Taxation of non-profit organizations

Non-profit organizations, as their name implies, are not created for profit. Here are their main activities: social, charitable, cultural, educational, scientific.

NPOs (except for associations, unions, SROs and trade unions), of course, have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main goals of the organization.

As a result, taxation non-profit organizations a lot of features. Let's talk about the taxes of a non-profit organization.

When does the obligation to pay income tax arise?

The most important thing when calculating income tax is to accurately classify the income that goes to the company. Indeed, according to the rules, non-profit organizations must pay tax only on profits received from entrepreneurial activities.

If the receipts are provided for by the charter, there is no obligation to transfer tax from them. But even here, income must comply with Article 251 of the Tax Code of the Russian Federation.

So, for example, targeted funding (grants, investments) and targeted income (donations, entrance and membership fees) will not be taxed if they meet the following requirements:

Received free of charge;

Used on time for the intended purpose;

Spent on the conduct of statutory activities or the maintenance of NCOs.

And the last important condition: an organization that receives targeted funds is obliged to keep separate records of income and expenses from entrepreneurial activities (if any) and from statutory ones. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. After all, if the funds are simultaneously used for targeted and non-targeted purposes, the company has the right to pay tax only on the part involved in entrepreneurial activities.

In which case the income of NCOs will be taxed, and in which not, it can be said only with a detailed analysis of each of the funding. After all, everything here depends not only on the specific type of targeted income. But also from the organizational and legal form of a non-profit organization.

For example, associations and unions have no right to do business. All receipts must be related to their statutory activities. And not all non-profit organizations can receive donations. With voluntary contributions, say consumer cooperatives will have to pay income tax.

In general, the income of NPOs from the production and sale of goods or works should be determined in the same way as for commercial companies. But there are also some peculiarities. Let's analyze the case when a company sells a fixed asset purchased at the expense of targeted funds (or received as targeted income).

Example
What taxes a non-profit organization needs to pay when selling a fixed asset purchased with targeted funds

The Vera Foundation received a donation from CJSC Stroymash for the purchase of a computer worth 47,200 rubles. The accountant set a useful life of 24 months. But a year after the operation, the fund decided to sell the computer for 35,400 rubles. (including VAT - 5400 rubles).

In this case, the income tax will be 15,440 rubles. ((35,400 rubles - 5,400 rubles + 47,200 rubles) × 20%).

The Vera Foundation will also pay VAT - 5400 rubles.

As you can see, a non-profit organization needs to pay income tax on income from the sale and the entire cost of the fixed asset. Because the funds received for the purchase of the computer were misused. After all, by the time of the sale, the useful life of the object has not expired. This means that the property sold as a whole did not work for its intended purpose. For the same reason, the accountant charged VAT. If you calculate income tax only on the sale and residual value of the property, this may cause a dispute with the tax authorities.

Now let's turn to non-operating income, which non-profit organizations often face. Here we will talk about property that was received free of charge, but has nothing to do with the target.

The cost of such objects in tax accounting is recognized based on market prices. They can be validated either by the recipient or by an independent appraiser.

Pay special attention to this moment. Throughout their activities, NGOs use office equipment or furniture free of charge. As a rule, they belong to the founders or employees of the organization. So, if the transfer of property is not formalized as a donation or the organization does not pay rent for use under the contract, then the property is considered to be received free of charge. He will have to pay income tax. This is established by paragraph 8 of Article 250 of the Tax Code of the Russian Federation.

But if someone provided a non-profit organization with a service or performed work on a gratuitous basis, then you do not need to pay tax on this. This is stated in subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.

Let's say a few words about the interest received on bank accounts. Typically, the bank charges interest on the amount that is stored in the current account. If so, then the NPO should take into account the received increase as part of non-operating income. After all, this is required by paragraph 6 of Article 250 of the Tax Code of the Russian Federation.

Moreover, this rule will have to be followed regardless of whether the money is intended for targeted use or commercial.

Of course, the NPO retains the right to reduce taxable income on expenses. In which cases this can be done, and in which not - it is described in detail in the table.

Table.

Which expenses are included in the income base and which are not?

By the way, non-profit organizations, along with other companies, have the right to create a reserve for future expenses. It will make it possible to evenly take into account income and expenses when determining the base for income tax. NCOs have had such an opportunity only since last year, when legislators supplemented the Tax Code of the Russian Federation with Article 267.3.

VAT payment

As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in entrepreneurial activities. From targeted revenues that are not related to payment for goods or works, services sold and used for their intended purpose, VAT does not need to be calculated.

In addition, if a non-profit organization received non-operating income from these funds, VAT will not need to be transferred.

Is a non-profit organization eligible for VAT deduction? It has, but only if the goods or works are acquired through commercial activities and are strictly used in business. VAT paid to suppliers when acquiring goods, property or works at the expense of targeted funds is not accepted for deduction.

And the amount of NPO input tax is included in the cost of goods, property or work. This is indicated by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

QUESTION - We are renting a room. In it we conduct both the main and entrepreneurial activities. Accounting for rental costs separately is unrealistic. Can input VAT be deducted?

No you can not. The procedure for dividing the tax is not provided for by the Tax Code. And the organization does not have the right to calculate the proportion based on revenue. After all, NCOs do not have the concept of “shipped goods (works, services)” within the framework of their statutory activities.

Non-profit organizations are eligible for VAT exemptions. All cases are listed in article 149 of the Tax Code of the Russian Federation. For example, gratuitous transfer of property rights in the framework of charitable activities is exempt from taxation. This is stated in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the implementation of services related to social protection population (subclause 14.1 clause 2 article 149 of the code).

And all the same, if NCOs apply benefits, they must issue invoices, but without the allocated tax amount. Otherwise, the organization should transfer the specified tax to the budget.

By the way, non-profit organizations with small sales turnover for entrepreneurial activities are completely exempt from VAT. The main thing is that the amount of revenue for the previous three months in a row does not exceed 2 million rubles. excluding VAT. This is directly stated in paragraph 1 of Article 145 of the Tax Code of the Russian Federation. Revenue includes all income in cash and in kind, which are associated with settlements for payment for goods or work sold. With the exception of earmarked receipts, they are not recognized as revenue.

But even if an NPO enjoys benefits or is completely exempt from paying VAT, it will still need to issue invoices to buyers for the cost of goods and work sold. And submit a VAT return in the general manner.

Payment of property tax on objects that the NPO uses in commercial activities

No one exempted non-profit organizations from property tax either. But still, legislators from time to time expand the list of objects that are not subject to this tax. So, for example, the Federal Law of November 29, 2012 No. 202-FZ updated paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Monuments of history, culture and ships registered in the Russian International Register of Ships were added to the privileged objects.

For some NPOs, property tax benefits are established by regional authorities. Several indulgences are provided for in Article 381 of the Tax Code of the Russian Federation. For example, for religious enterprises (clause 2 of article 381 of the Tax Code of the Russian Federation) or organizations of the disabled (clause 3 of article 381 of the Tax Code of the Russian Federation). But remember: the exemption is granted in relation to property that is used in statutory activities.

What if, along with statutory organization does business? And at the same time uses privileged property for commercial purposes. Then the privilege can be applied only to that part of the property that is used in the statutory activities. To do this, the cost of objects can be distributed:

in proportion to the area they occupy;

Based specific gravity financing in the total amount of income.

We recommend using the first method, because it allows you not to recalculate the proportion for the distribution of the OS cost several times. But whichever option you choose, fix it in your accounting policy.

QUESTION - In June we bought a fixed asset, which is exempt from property tax. We will only register in July. How to determine its average annual cost?

To calculate the average annual value of such property, you need to add the residual value of the object on the 1st day of each month of the tax period and on January 1 of the next year. Then divide the amount received by 13 - the number of months in the calendar year, increased by one. This was stated by the Ministry of Finance of Russia in a letter dated December 30, 2004 No. 03-06-01-02 / 26. Perhaps the inspectors from your IFTS will point out that the cost of the object should have been divided by 7 (6 months + 1). However, their position is wrong. You can safely use the above methodology, since it is supported by the Ministry of Finance.

And further. Do not forget that NPOs also do not pay tax on movable property registered as fixed assets from January 1, 2013. Such a rule is spelled out in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Legislation allows the creation of various societies. Most of them are established for doing business. However, in recent times non-profit organizations are becoming more and more popular. Taxation and accounting of such associations have a number of specific features. Let's look further into some of the nuances.

General information

Associations carrying out socially beneficial activities are registered as non-profit organizations. Accounting and taxation such companies are carried out according to general and special rules. In most cases, associations are created to conduct socially significant, legal activities. However, in practice, there are also unscrupulous individuals who establish NPOs to conceal income and evade fulfillment of budget obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations. They define the conditions and rules of work, the procedure for processing and submitting reporting documentation, as well as. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification

Non-profit organizations are divided into the following types:

1. Non-state. They operate with their own funds.
2. State. Such NGOs are on budget financing.
3. Autonomous.

The Tax Code establishes for NPOs the obligation to draw up reports and submit declarations with all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting and submit documentation on a common basis.

Special rules

Considering the accounting and taxation of non-profit organizations, it should be noted that associations have the right to independently develop reporting forms based on samples approved by the Ministry of Finance. The documentation used to calculate budgetary payments must contain information about the entrepreneurial and statutory work of the association. If commercial activity is not carried out, accordingly, there is no data on it, and the organization has the right not to provide reports on:

1. Capital adjustment.
2. The movement of funds.

In addition, an NBCO may not submit appendices to the balance sheet and an explanatory note. Publicly funded companies are required to report on the use of funds received. Information is indicated in forms approved by the Ministry of Finance. This document is included in the general reporting. A letter is attached to it, which contains a list of papers transferred to the control body.

VAT and deduction from income

It can be said that taxation of socially oriented non-profit organizations based on these two payments. When calculating and collecting them, the benefits associated with the specifics of the NPO's activities are taken into account. It is due to the following:

1. Making a profit is not a priority. At the same time, in order to carry out certain types of activities, the association must have a license.
2. NPOs are forced to provide certain types of services to citizens and legal entities for compensation or to perform work that brings profit. This situation is determined by the need to ensure the main activities of the association. At the same time, the NPO does not undergo registration in the status of a business entity.

These two features cause features of taxation of non-profit organizations.

Conditions for benefits

The list of types of income that may not be included in the number of objects of budget obligations when funds are used for their intended purpose is approved by the Ministry of Finance. Taxation of non-profit organizations in the Russian Federation can be carried out under such preferential terms, subject to a number of requirements. They are enforced by industry standards. There are only two requirements:

1. Maintaining separate accounting of targeted revenues and using them exclusively for their intended purpose. At the end of the reporting year, the NPO submits a report to the Federal Tax Service.
2. Keeping records of not only targeted, but also other receipts.

The latter can be divided into two types:

1. Realization income. The NPO receives them based on the results of the provision of services or the production of works.
2. non-operating income. These include funds that the association receives from other sources. For example, it can be income from renting out property, fines and penalties for non-payment of contributions, etc.

In case of non-compliance with any of the above conditions, the NPO loses benefits.

Expenses and income

Taxation of profits of non-profit organizations is carried out in all cases when the association receives income that makes its work profitable. For the calculation, first of all, the base is determined. It represents the difference between the amount of revenues (excluding excise taxes and VAT) and costs. The latter must be documented and substantiated. includes expenses for:

1. Employee salary costs.
2. material costs.
3. depreciation charges.
4. Other expenses.

Only such costs that are indicated in primary or other reporting documents (contracts, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of regulatory local acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As Article 41 of the Tax Code indicates, only economic benefits can act as income. It can be received by an NPO in cash or in kind. Accordingly, if the income did not bring benefits, then they are not recognized as income.

VAT

Taxation of non-profit organizations selling products or providing services includes this deduction without fail. Meanwhile, the legislation provides for exemption from VAT for certain types of activities. It should be especially emphasized that relief is not provided for the association as a whole. Exemption is allowed for only certain types of activities of the company. These include all works of social significance. Among them, in particular, is the care of pensioners and the disabled in specialized municipal and state institutions of social protection of the population. Meanwhile, the presence of only a socially significant nature is not enough to exempt activities from VAT. The legislation establishes the following additional requirements:

1. Compliance of the service provided with the established regulations (for example, the place or terms of provision).
2. The presence of a permit to conduct activities (if it is subject to licensing).

customs duty

The rate of this or that fee does not depend on the organizational and legal type of the company, the nature of the transaction or other factors. Legislation allows the exemption of certain goods from customs duties. This category includes:

Deductions from property

Taxation of non-profit organizations includes the collection of a number of regional fees. First of all, they include deductions from property. At the same time, all NPOs, even those that enjoy benefits, must submit reports on these payments. The right to concessions when paying property tax should be declared when submitting a declaration. The average annual value of the property is used to determine the amount of the payment. To calculate it, you need to know the residual price of property (real and movable). It is defined as the difference between the initial cost and the depreciation charged each month. This calculation procedure is used in all companies, both commercial and non-commercial. The Tax Code fixes the rate of deductions from property at 2.2%. Regional authorities, however, can reduce it.

Features of benefits

Taxation of non-profit organizations is carried out according to different rules, depending on the nature of the indulgences provided by law. On this basis, NCOs can be divided into 3 groups:

Transport payment

Taxation system for non-profit organizations provides for the obligation to make such deductions in accordance with the general rules. Associations must send payments to the regional budget for any vehicles registered in in due course and those who have their legal rights (in operational management, property, households. management). In this case, we are talking not only about cars, but also about aircraft, watercraft, snowmobiles and other vehicles.

Land deductions

They are classified as local taxes. The obligation to make such payments is established for NPOs that own land, have it for life, or use it indefinitely. In the latter case, plots are transferred to enterprises of municipal and state property, state authorities, structures of territorial self-government, as well as state departments. The land tax rate is 1.5% of the cadastral value of the plot. The legislation allows an unconditional exemption from the obligation to pay it for:

1. Associations of the disabled, if they act as the sole owners of the land and at least 80% of persons with disabilities participate in them.
2. Religious associations.
3. Institutions of the penitentiary sphere.

Not eligible for benefits budget organizations operating in the field of culture, sports, art, cinematography, healthcare, education. Certain concessions for them may be provided by local authorities.

USN for NGOs

Simplified tax system for non-profit organizations provides for the release of associations from the obligation to make a number of budget allocations. In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for on the simplified tax system. The association can choose one of the two options fixed in the Tax Code. So, for NPOs, the following rates are provided:

1. 6% when choosing the type of taxation "income". Deductions are made from any income recognized as an economic benefit in accordance with the Tax Code.
2. 15% when choosing the type of taxation "income minus costs". Accordingly, expenses are deducted from receipts, and a deduction is made from the difference. In the absence of it (or if the costs exceed the income), tax is paid at a minimum rate of 1%.

Important point

In practice, the question often arises: is it provided? After all, in fact, they are income. Meanwhile, such receipts are recognized as earmarked funds. Respectively, taxation of donations to non-profit organizations not provided. All earmarked receipts must reflect income and expenses. It should also be noted that there is no taxation:

• membership fees of non-profit organizations;
• grants;
• targeted subsidies;
• funds donated by the founders.

When using the simplified tax system, the head of the association can independently maintain reporting documents.

Autonomous non-profit organization: taxation

Before considering the specifics of the accrual and payment of funds to the budget, it is necessary to understand what ANO is. An organization established on a voluntary basis is recognized as an autonomous organization. As a rule, such associations are created to provide various services in the fields of culture, science, sports, healthcare, and so on. A society can be established by both citizens and legal entities. At the same time, the share of each participant in the capital cannot exceed 1/4. The founders transfer their property to the association irrevocably. In practice, the question most often arises: can an autonomous non-profit organization apply the simplified tax system? Simplified taxation is indeed provided for by law. For ANOs, the same rules apply as for other associations. In other words, the management of the company can choose the most appropriate rate (6% or 15%). At the same time, it is important to accurately calculate the economic component that will become the object of taxation.

Example

Consider the tax calculation scheme for the simplified tax system for a conditional association that has made a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we determine the amount of deduction at a rate of 6%. To do this, multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let's calculate at a rate of 15%:

(485,000 - 415,000) x 15% = 10,500.

Accordingly, it is clear from the calculations which type of taxation is beneficial for the merger. It should not be forgotten that the choice is made in strict dependence on the specifics of the company's activities. Not always a calculation that is beneficial for one organization will be effective for another.

UTII

This type of taxation can also be used by an autonomous organization. The amount of deduction is determined by the formula:

UTII \u003d P x B x KK x KD x 15%, in which:

1. P - physical quantity, established for a specific type of activity, depending on the working area, number of employees, etc.
2. B - the basic level of income established at the state level for a particular type of work performed by the association.
3. KD - deflator coefficient. It is set annually by the Government and takes into account whole line indicators.
4. KK - adjustment factor. It is provided at the local level.

For the calculation, it is necessary to take into account the specifics of the activities of the association, the criteria approved by the authorities.

Deadlines for submission of documents

As for any other companies, NCOs are required to timely report to the regulatory authorities on all taxes. In addition, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

1. Single tax return. It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or at the cash desk, and do not have objects of taxation for the relevant deductions.
2. VAT report. It is due quarterly by the 25th day of the first month following the completed quarter.
3. Income statement. It is sent only by those entities that have an obligation to pay such a tax. Reporting is carried out before March 28 of the period following the reporting year.
4. Declaration on a single tax on the simplified tax system. It is rented until March 31 of the period following the completed one.

The specifics of the transition to the simplified tax system

A non-profit organization has the right to start using the simplified taxation system subject to a number of conditions:

1. Her income for 9 months. did not exceed 45 million rubles. This amount is determined for the year in which the association submits the application.
2. The average number of employees is not more than 100 people.
3. The association has no branches.
4. The residual value of the assets is no more than 100 million rubles.
5. The NCO does not issue excisable goods.

The transition to the simplified tax system is allowed from January 1 next year. Notice to the Federal Tax Service must be sent before December 31 of the current period. Experts do not recommend rushing with the transition to the simplified tax system, if there is no urgent need for this for the merger.

NPO is one of the forms of ownership that can be registered throughout our country. have some differences from other legal forms. However, the Tax Code of the Russian Federation defines their status as income tax payers. Today we will tell you how to correctly calculate the income tax of a non-profit organization, what are the nuances of forming a tax base for taxpayers in this category.

About the form of ownership

The work of NGOs is generally regulated federal law No. 7-FZ. Federal legislation recognizes these organizations as payers of income tax, while some income to the organization is not taken into account when determining the tax base.

Organizations engaged in non-profit activities, as well as any others, can use either UTII to conduct their activities. Naturally, the responsibility for paying income tax is removed from them. In this case, the management should carefully monitor the income of the enterprise. If they exceed 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes. Moreover, when determining income, target financing is not taken into account.

If the income exceeds 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes.

Determining the tax base

The legislation requires NCOs to keep separate records of income and expenses. accounted for separately from commercial activities. If the company does not maintain separate accounting, all funds are subject to income tax.

Maintaining separate accounting at the enterprise must be fixed. Making it, do not forget to decide on the method of recognition of income. For NPOs, the cash method and the accrual method are available.

In the first case, income and expenses are recognized in the period in which they were actually paid. In the second case, income and expenses are recorded at the time of their calculation.

After making all the calculations, the NPO must fill out a declaration and submit it to the Federal Tax Service at the place of registration. The declaration is filled in at the end of the reporting period, every quarter, on an accrual basis. If the company pays advance payments every month, then the reporting period in this case will be a month.

Non-profit organizations that do not pay income tax in the course of their activities are required to submit a declaration to the tax authorities once a year, at the end of the tax period. In this case, a simplified form of the declaration is allowed.

In addition to the profit declaration, organizations of this form of ownership submit to the tax authorities a report on the use of targeted financing.

The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of conducting his activities. To date, there is a fairly wide system of taxes. Mandatory payments are intended as for the very activity carried out by the subjects economic activity, and for the objects used in the conduct of such business.

Most of the time we are used to talking about taxes. individual entrepreneurs and organizations that conduct their business for profit, that is, commercial entities. But, it should be noted that in addition to such enterprises, there are organizations for which profit is absolutely not the main motive for doing business. Such entities are called public, that is, non-commercial forms of doing business.

What taxes do such organizations pay and are there any simplifications or restrictions for them due to the specifics of their business? This is the subject of our article.

Non-commercial forms of activity

Today, there are quite a few organizations that are engaged in social activities, while creating non-profit organizations. Such companies secure the right of every citizen to associate for public purposes. They function on special provisions and have a special procedure for registration and liquidation of the form of doing business.

The law provides for a wide range of organizational forms, registration of which is intended specifically for non-profit organizations (for example: a foundation, a public organization, a religious association, etc.).

It is important to note that the absence of a goal of earning does not mean that there is no profit in such business entities. Organizations public type may have income. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed to achieve the goals of the companies. If we talk about raising funds, then most often it comes as contributions from participants in such associations.

Taxation of organizations

As already mentioned, non-profit activities are subject to taxation. At the same time, all financial statements of such an organization are kept in accordance with general rules intended for profit-oriented companies.

Organizations of a public type are required to keep records in which all income and expenses of such an enterprise will be indicated. Such actions are necessary in order to prepare correct tax reports. At the same time, it is recommended to have separate accounts for operations related to profit and expenses.

Taxes are imposed on the entrepreneurial activity of a public company, which is intended to ensure the functioning of the enterprise and achieve the goals stipulated by the statutory documents. To this item is added the tax on profits that are not related to entrepreneurial activity. Absolutely all income of a commercial organization is subject to taxation.

Organization taxation system

First of all, let's determine what kind of taxes public organizations pay. When registering any form of business, the founder has the right to choose a simplified tax system, or pay mandatory contributions on a general basis. Quite often the question arises about simplified taxation, because such a system is the most popular today. Taxation of non-profit organizations can be carried out on a simplified basis. To date, there are two forms of paying taxes when using such a system:

• "Income";
• "Revenues - expenses".

The main difference between these types is the interest rate. So, for the type of "income" it is 6%, and for "income - expenses" - 15%. It is quite important to understand what economic component is subject to such rates. For the first type, the tax is calculated solely on profits. The second option is characterized by the fact that interest is calculated from the difference between profit and funds spent.

In order to better understand the system of such a calculation, we propose to consider the effect of types of simplified tax on an example. Social organization"AAA" for the tax period had a profit of 485,000 rubles. At the same time, the funds spent to achieve the goals amounted to 415,000 rubles.

Let's calculate first according to the "Income" system. To do this, simply multiply the organization's profit by the interest rate:

485,000 rubles * 6% = 29,100 rubles.

Now let's find out the taxation by the form "Income - Expenses". In this case, we need to subtract expenses from profit, and multiply the result by the interest rate:

(485,000 rubles - 415,000 rubles) * 15% = 10,500 rubles.

In this case, it is obvious which system is more profitable to use. But, it is worth noting that such a selection is quite individual and directly depends on the activities of the organization. Not always what works for one person will work for another. Therefore, before choosing the type of simplified taxation, make these elementary calculations. Such actions will make the organization's activities more economical.

Features of taxation of non-profit organizations under the simplified system

It is quite important to get acquainted with the main nuances before choosing a simplified taxation. First of all, there are two ways to apply simplified taxes:

• filing an application for registration;
• changing the taxation system used by the organization to a simplified one.

The first option is carried out by submitting a special application for the use of a simplified tax at the initial application of the organization to the tax authority for granting the status of a tax payer.

The second method is used when an organization uses a different type of taxation, but due to certain circumstances wants to change it to a simplified form. In such a situation, the main thing to remember is that the transition is possible only from the next calendar year. To implement it, you must submit a special application to the tax service before the end of the current year.

In addition, for those organizations that use the simplified taxation system, there are a number of restrictions. These include:

• the number of hired labor force cannot exceed 100 people;
• the annual income of the organization cannot be more than 45,000,000 rubles;
• property belonging to the organization cannot be valued at an amount that does not exceed 100,000,000 rubles.

In addition, for organizations this type of mandatory payments provides for the fact that the organization cannot use the simplified tax in the case when another legal entity becomes the owner of the capital and its part is more than a quarter. This rule does not apply to non-profit organizations. In this case, it is absolutely unimportant which part of the capital belongs to whom.

Taxation of a non-profit organization under the general system

There are a number of general taxes that public organizations are required to pay. These include value added tax, income tax.

Value Added Tax. Regardless of whether the organization conducts entrepreneurial activities or not, it is obliged to pay VAT. But there is an exception, for example, the organization received a profit for the sale of services (for example, educational), then with this money it purchased the funds necessary to achieve the goals. The amount paid for such a purchase will not be taxed. Such activities were focused on achieving goals and had an educational character. For such operations, the organization must maintain special separate books of income and expenses. Only in this case, it is possible to exclude taxation on such transactions.

But, in cases where such profit was obtained commercially, the amounts from such operations are subject to taxation. In this case, reporting must be regular system- have a special book that displays all income and expenditure parts.

Every year, the organization must provide the tax authority with a special declaration; it is filled in in accordance with the data that are available in the accounting books for income and expenses. At the same time, it is worth noting that special attention should be redistributed to the seventh section. It is necessary to fill it out only if the non-profit organization conducted operations of the following type:

• activities that, according to state legislation, are generally not subject to value added tax;
• transactions in relation to vows, which, according to the Law, are not subject to VAT;
• if the organization conducts activities, the results of which are realized outside the territory of Russia;
• if the period of production of goods or their delivery exceeds six months.

The remaining sections are filled in by all organizations, regardless of the activity and its nature. Declaration is a state document. You can get acquainted with it at any department of the Tax Service, on the official website, or you can download it from us (sample):

There are certain rules for filling out such a document. So, if you enter information manually, and not using a computer, then use printed letters capital font. In no case do not go beyond the limits intended in the declaration. It is best to use black ink.

income tax. Organizations of a commercial type pay tax on their income. In order to determine the amount of such tax, the company is required to keep special books of income and expenditure. They display absolutely all financial transactions that are related to the organization.

The peculiarity is that income tax is not calculated from the income that was received for the intended use of the organization. If such income is used to pay salaries for employees of the organization, then their amounts are subject to taxation on the basis of social tax, which is also applied to other types of organizations. This tax is calculated for each employee separately.

An annual declaration must be submitted to the tax authority. Download it from us (sample):

Taxation of an autonomous non-profit organization

First of all, it is necessary to indicate which organizations are usually called autonomous. These include companies based on voluntary principles to achieve goals in the field of culture, health, science, law, physical education, etc. Such an organization is created by both legal and individuals. The share of one of them in the capital of the company is more than a quarter of the total amount. Each of the founders irrevocably transfers the property to the ownership of an autonomous organization of a public type. At the same time, the founders are not responsible for the losses of the organization, and the organization is not liable for the obligations of the founders.

One of the most frequently asked questions is the possibility of applying simplified tax and taxation on imputed income to such organizations. Both of these systems are eligible to be used for an autonomous public company.

The simplified system was discussed above. We will show the calculation of UTII. To calculate it, there is a special formula:

UTII \u003d B * P * K * KK * 15%.

• B - the basic profitability of the organization income, which is established by the state for each separate species activities.
• P is a physical indicator, which is a number intended for each individual type of work, depending on the number of employees, working area, etc.
• KD is the deflation coefficient, which is set by the state annually, taking into account certain indicators. So, in 2015 it is 1.798.
• KK is a correction factor provided by local authorities. It is set depending on the characteristics of the region.