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<s>[INST] Какие
документы подтверждают право граждан на получение в установленном
порядке социального налогового вычета (СНВ) по расходам на уплату
дополнительных страховых взносов на накопительную часть трудовой пенсии? [/INST] Для
получения СНВ по расходам на уплату дополнительных страховых взносов на
накопительную часть трудовой пенсии налогоплательщик представляет в
налоговый орган по окончании налогового периода налоговую декларацию
(по форме 3-НДФЛ) с приложением документов, подтверждающих фактические
расходы по уплате взносов, то есть:- либо копий представляемых в
территориальный орган Пенсионного фонда Российской Федерации (ПФР)
платежных документов с отметками кредитной организации об исполнении
лично либо через орган, с которым у ПФР заключено соглашение о взаимном
удостоверении подписей*;- либо справки** налогового агента об
уплаченных суммах взносов, удержанных и перечисленных налоговым агентом
по поручению налогоплательщика в ПФР. СНВ по расходам на уплату
дополнительных страховых взносов на накопительную часть трудовой пенсии
может быть предоставлен налогоплательщику (работнику) налоговым агентом
(работодателем) до окончания налогового периода при условии, что:- такие взносы удерживались из выплат в пользу налогоплательщика и перечислялись в ПФР работодателем;- налогоплательщик подал налоговому агенту письменное заявление на предоставление вычета.Источник:Подпункт 5 пункта 1, пункт 2 статьи 219 Налогового кодекса Российской Федерации *Федеральный
закон от 30.04.2008 № 56-ФЗ «О дополнительных страховых взносах на
накопительную часть трудовой пенсии и государственной поддержке
формирования пенсионных накоплений»; **Приказ ФНС России от 02.12.2008 № ММ-3-3/634@ «О форме справки» (зарегистрирован в Минюсте России 15.01.2009 № 13078) </s> |
<s>[INST] Каков
порядок уплаты дополнительных страховых взносов на накопительную часть
трудовой пенсии и получения социального налогового вычета (далее - СНВ) в
сумме уплаченных взносов? [/INST] Дополнительные страховые взносы могут уплачиваться физическим лицом либо самостоятельно, либо через работодателя. Работодатель, получивший заявление об уплате дополнительных взносов от своего сотрудника: - в течение трех рабочих дней направляет это заявление в территориальный орган Фонда пенсионного и социального страхования (далее - СФР) по месту регистрации в качестве страхователя; - с 1-го числа следующего месяца после получения заявления удерживает и перечисляет дополнительные взносы в СФР. Налогоплательщик имеет право на получение СНВ в сумме уплаченных им в налоговом периоде (календарном году) дополнительных страховых взносов на накопительную часть трудовой пенсии в размере фактически произведенных расходов с учетом установленного ограничения не более 120 000 руб. (по расходам, начиная с 2024 года – не более 150 000 руб.) Данный налоговый вычет предоставляется налогоплательщику: - по окончании налогового периода при подаче им налоговой декларации в налоговый орган; - до окончания налогового периода при обращении к работодателю, который производит удержание страховых взносов из выплат в пользу налогоплательщика и перечисляет их в соответствующий территориальный орган СФР. Источник:Пункт
1 статьи 4, пункт 2 статьи 7 Федерального закона от 30.04.2008 №56-ФЗ
«О дополнительных страховых взносах на накопительную часть трудовой
пенсии и государственной поддержке формирования пенсионных накоплений»;Подпункт 5 пункта 1, пункт 2статьи 219 Налогового кодекса Российской Федерации </s> |
<s>[INST] По
каким договорам пенсионного страхования, заключенным
налогоплательщиком, он вправе получить социальный налоговый вычет в
сумме уплаченных страховых взносов? [/INST] Социальный налоговый вычет в сумме уплаченных налогоплательщиком в налоговом периоде страховых взносов предоставляется налогоплательщику по договору (договорам) добровольного пенсионного страхования, заключенному (заключенным) со страховой организацией
в свою пользу и (или) в пользу супруга (в том числе вдовы, вдовца),
родителей (в том числе усыновителей), детей-инвалидов (в том числе
усыновленных, находящихся под опекой (попечительством) в размере
фактически произведенных и документально подтвержденных расходов с учетом установленного ограничения не более 120 000 руб. (по расходам, начиная с 2024 года – не более 150 000 руб.).Источник:Подпункт 4 пункта 1, пункт 2 статьи 219 Налогового кодекса Российской Федерации </s> |
<s>[INST] В каких случаях взымается плата за предоставление сведений из ЕГРЮЛ (ЕГРИП)? [/INST] Плата
за предоставление содержащихся в Едином государственном реестре
юридических лиц или Едином государственном реестре индивидуальных
предпринимателей сведений и документов взимается в следующих случаях в размере:
- за предоставление сведений о конкретном юридическом лице или
индивидуальном предпринимателе на бумажном носителе - 200 рублей;
- за предоставление сведений о конкретном юридическом лице или
индивидуальном предпринимателе на бумажном носителе не позднее рабочего
дня, следующего за днем поступления запроса в регистрирующий орган
(срочное предоставление) - 400 рублей; - за предоставление
документа о конкретном юридическом лице или индивидуальном
предпринимателе - 200 рублей (за срочное предоставление - 400 рублей); -
за предоставление справки, предусмотренной пунктом 6 статьи 6
Федерального закона от 08.08.2001 № 129-ФЗ «О государственной
регистрации юридических лиц и индивидуальных предпринимателей», - 200
рублей (за срочное предоставление справки - 400 рублей); - за
однократное предоставление сведений (за исключением предоставления
сведений о конкретном юридическом лице) в электронном виде - 50000
рублей (за однократное предоставление обновленных сведений - 5000
рублей); - за предоставление сведений (за исключением
предоставления сведений о конкретном юридическом лице) в электронном
виде в форме годового абонентского обслуживания одного рабочего места -
150000 рублей.Источник:Федеральный закон от 08.08.2001 № 129-ФЗ «О государственной регистрации юридических лиц и индивидуальных предпринимателей»;Постановление
Правительства Российской Федерации от 19.05.2014 № 462 «О размере платы
за предоставление содержащихся в Едином государственном реестре
юридических лиц и Едином государственном реестре индивидуальных
предпринимателей сведений и документов и признании утратившими силу
некоторых актов Правительства Российской Федерации»;Административный
регламент предоставления Федеральной налоговой службой государственной
услуги по предоставлению сведений и документов, содержащихся в Едином
государственном реестре юридических лиц и Едином государственном реестре
индивидуальных предпринимателей, утвержденный Приказом ФНС России от
19.12.2019 года № ММВ-7-14/640@ </s> |
<s>[INST] Каким
образом налогоплательщик, заключивший договор добровольного пенсионного
страхования и уплачивающий по такому договору страховые взносы, может
реализовать свое право на получение социального налогового вычета? [/INST] Налогоплательщик,
заключивший договор добровольного пенсионного страхования и
уплачивающий по такому договору страховые взносы, может в установленном
порядке реализовать свое право на получение социального налогового
вычета:- по окончании налогового периода (календарного года*) в
налоговом органе по месту учета при подаче налоговой декларации (по
форме 3-НДФЛ);- до окончания налогового периода при обращении к
работодателю, который производит удержание страховые взносов из выплат**
в пользу налогоплательщика и перечисляет их в соответствующий фонд.Источник:Подпункт 4 пункта 1, пункт 2 статьи 219 Налогового кодекса Российской Федерации;*Статья 216 Налогового кодекса Российской Федераци; **Пункт 3 статьи 210, пункт 1 статьи 224 Налогового кодекса Российской Федерации </s> |
<s>[INST] Какие
документы необходимы для получения социального налогового вычета по
расходам на медицинские услуги, оплаченные после 01.01.2024 года? [/INST] Начиная с расходов, произведенных с 01.01.2024 года, для подтверждения
права на социальный вычет на медицинские услуги необходимо приложить
только справку об оплате медицинских услуг для представления в налоговый
орган, выданную медицинской организацией и индивидуальным
предпринимателем, осуществляющими медицинскую деятельность*.
Представление такой справки не требуется, если сведения о фактических
расходах налогоплательщика на оказанные медицинские услуги были
представлены в налоговые органы напрямую вышеуказанными организациями и
индивидуальными предпринимателями, и информация о поступивших расходах
размещена в личном кабинете налогоплательщика.Источник:Подпункт 3 пункта 1 статьи 219, пункт 3.1 статьи 221.1 Налогового кодекса Российской Федерации;*Приказ ФНС России от 08.11.2023 №ЕА-7-11/824@ </s> |
<s>[INST] Какая максимальная сумма социального налогового вычета по расходам, произведенным с 01.01.2024 года? [/INST] Начиная с расходов, произведенных с 01.01.2024 года:
- максимальный совокупный размер понесенных расходов в налоговом
периоде (за минусом расходов на обучение детей налогоплательщика и
расходов на дорогостоящее лечение) составляет 150 000 рублей;
- максимальный совокупный размер понесенных расходов в налоговом
периоде на обучение детей/подопечных составляет 110 000 рублей на
каждого ребенка в общей сумме на обоих родителей (опекуна или
попечителя). По дорогостоящим видам лечения налоговый вычет предоставляется в размере фактически произведенных расходов.Источник:Пункт 2 статьи 219 Налогового кодекса Российской Федерации </s> |
<s>[INST] Как получить социальный налоговый вычет по расходам на медицинские услуги, произведенным с 01.01.2024 года? [/INST] В течение 2024 года, в котором произведены расходы, налогоплательщик
может обратиться за получением социального налогового вычета к
работодателю с соответствующим письменным заявлением при условии
представления налоговым органом работодателю подтверждения права на
получение вычета. Кроме того, получение социального налогового вычета
возможно в 2025 году (по окончанию года, в котором произведены расходы),
путем представления в налоговый орган по месту жительства налоговой
декларации по налогу на доходы физических лиц формы 3-НДФЛ с приложением
подтверждающих документов либо на основании заявления о получении
данного вычета в упрощенном порядке, размещенного в «Личном кабинете
налогоплательщика для физических лиц». Источник:Статья 219, статья 221.1, статья 229 Налогового кодекса Российской Федерации </s> |
<s>[INST] Что такое коэффициент-дефлятор? Кем и в каком размере он устанавливается? [/INST] Коэффициент-дефлятор - это коэффициент, учитывающий изменение потребительских цен на товары (работы, услуги) в Российской Федерации в предшествующем календарном году. Коэффициент-дефлятор устанавливается Минэкономразвития России и подлежит официальному опубликованию не позднее 20 ноября текущего года. Коэффициент-дефлятор, необходимый для применения плательщиками торгового сбора, устанавливается в следующих размерах: - на 2022 год - 1,508;** - на 2023 год - 1,729;*** - на 2024 год - 1,828.****Источник:*Пункт 2 статьи 11 Налогового кодекса Российской Федерации;**Приказ Минэкономразвития России от 28.10.2021 №654 «Об установлении коэффициентов-дефляторов на 2022 год»;***Приказ Минэкономразвития России от 19.10.2022 №573 «Об установлении коэффициентов-дефляторов на 2023 год»; ****Приказ Минэкономразвития России от 23.10.2023 №730 «Об установлении коэффициентов-дефляторов на 2024 год» </s> |
<s>[INST] Являются
ли лица, получающие пенсии за выслугу лет или по инвалидности в
соответствии с Законом РФ №4468-1, осуществляющие предпринимательскую
либо иную профессиональную деятельность, плательщиками страховых взносов
на обязательное пенсионное страхование? [/INST] Не являются.
Для отнесения физического лица к пенсионеру, получающему пенсию за
выслугу лет или по инвалидности, в соответствии с Законом РФ №4468-1 и в
целях прекращения у плательщика обязанности по уплате страховых взносов
на обязательное пенсионное страхование ему необходимо обратиться в
налоговый орган по месту жительства с Заявлением о прекращении
обязанности по уплате страховых взносов на обязательное пенсионное
страхование по рекомендуемой форме (КНД 1150118) с представлением копии
пенсионного удостоверения. В случае, если в
пенсионном удостоверении не указанно, что пенсия за выслугу лет или по
инвалидности назначена в соответствии с Законом РФ №4468-1, то
дополнительно лицом, осуществляющим предпринимательскую либо иную
профессиональную деятельность, представляется Справка из федерального
ведомства, осуществляющего его пенсионное обеспечение, о подтверждении
факта получения пенсии в соответствии с Законом РФ №4468-1.Источник:Пункт
6 Федерального закона «О внесении изменений в Федеральный закон «Об
обязательном пенсионном страховании в Российской Федерации» №257-ФЗ от
13.06.2023 г.;Пункт 7 Федерального закона «Об обязательном пенсионном страховании в Российской Федерации» №167-ФЗ от 15.12.2002 г.;Письмо
ФНС России от 18.09.2023 №БС-4-11/11864@ «По вопросу прекращения
обязанности по уплате страховых взносов на обязательное пенсионное
страхование плательщиков, являющихся военными пенсионерами»;Письмо
ФНС России от 02.02.2021 №БС-4-11/1183@ (ред. от 19.10.2021) «О
заявлении о прекращении обязанности по уплате страховых взносов на
обязательное пенсионное страхование» </s> |
<s>[INST] Какие особенности заполнения формы расчета по страховым взносам за 2023 отчетный период? [/INST] Порядком заполнения формы расчета по страховым взносам (далее – Порядок
заполнения) установлен обязательный состав представляемого, в
частности, лицами, производящими выплаты и иные вознаграждения
физическим лицам (далее – плательщики), в налоговые органы расчета по
страховым взносам (далее - Расчет). В соответствии с пунктом 1.4
Порядка заполнения в состав представляемого в налоговые органы Расчета
плательщиками обязательно включаются титульный лист, раздел 1, подраздел
1 раздела 1, раздел 3. При этом согласно пункту 3.2
Порядка заполнения в случае, если плательщик в последние три месяца
расчетного (отчетного) периода фактически не осуществлял выплаты и иные
вознаграждения в пользу физических лиц (в отношении всех работников) и
по строке 001 раздела 1 Расчета по строке 001 указал код типа
плательщика «2», то такой плательщик вправе представить в составе
Расчета титульный лист, раздел 1 без подразделов и приложений, раздел 3.Источник:Приказ ФНС России от 29.09.2022 №ЕД-7-11/878@ (в ред. Приказа ФНС России от 29.09.2023 №ЕА-7-11/696@);Письмо
ФНС России от 26.09.2023 №БС-4-11/12322@ «О направлении рекомендуемых
формы расчета по страховым взносам, порядка ее заполнения и формата
представления» </s> |
<s>[INST] В каком порядке требуется уплатить страховые взносы за декабрь 2023 года? [/INST] Исчисление страховых взносов осуществляется по тарифам, установленным в 2022 году (общеустановленным, либо пониженным). Осуществить уплату страховых взносов необходимо не позднее 29 января 2024 года.Источник:Статья 431 Налогового кодекса Российской Федерации </s> |
<s>[INST] В каком порядке требуется представить Расчет по страховым взносам по итогам 2023 года? [/INST] За отчетный период 2023 год «Год» Расчет по страховым взносам представляется по форме, утвержденной Приказом ФНС России от 29.09.2022№ЕД-7-11/878@ (в ред. Приказа ФНС России от 29.09.2023 №ЕА-7-11/696@) в срок не позднее 25 января 2024 года. На основании Письма ФНС России от 15.12.2023 №БС-4-11/15722@ расчеты
по страховым взносам за расчетный (отчетный) период 2023 года по
направленной письмом ФНС от 26.09.2023 №БС-4-11/12322@ рекомендуемой
форме, а также по форме утвержденной Приказом ФНС России от 29.09.2022
№ЕД-7-11/878@ (в ред. Приказа ФНС России от 29.09.2023 №ЕА-7-11/696@),
могут представлены плательщиками страховых взносов до 31.12.2023 года.Источник:Статья 431 Налогового кодекса Российской Федерации;Письмо
ФНС России от 15.12.2023 №БС-4-11/15722@ «О направлении рекомендуемых
формы расчета по страховым взносам, порядка ее заполнения и формата
представления» </s> |
<s>[INST] Какие документы налоговых органов по вопросам налогообложения имущества налогоплательщики вправе представить через МФЦ? [/INST] Налогоплательщики – физические лица вправе представлять в налоговые
органы документы через многофункциональные центры предоставления
государственных и муниципальных услуг (МФЦ), в которых в соответствии с
решениями высших исполнительных органов государственной власти субъектов
Российской Федерации организована такая возможность, в случаях,
предусмотренных Налоговым кодексом РФ. К таким документам относятся: - заявление о выдаче налогового уведомления (КНД 1150084);
- заявление о предоставлении налоговой льготы по транспортному налогу,
земельному налогу, налогу на имущество физических лиц (КНД 1150063); - заявление о гибели или уничтожении объекта налогообложения по транспортному налогу (КНД 1150076);
- заявление о прекращении исчисления транспортного налога в связи с
принудительным изъятием транспортного средства (КНД 1150122);
- заявление о прекращении исчисления транспортного налога (авансового
платежа по налогу) в отношении транспортного средства, находящегося в
розыске в связи с его угоном (хищением), транспортного средства,
находившегося в розыске в связи с его угоном (хищением), розыск которого
прекращен (КНД 1150136); - Сообщение о наличии у
налогоплательщика - физического лица объектов недвижимого имущества и
(или) транспортных средств, признаваемых объектами налогообложения по
соответствующим налогам (КНД 1153006).Источник:Пункт
2.1 статьи 23, пункт 4 статьи 52, пункт 3 статьи 361.1, пункты 3.1,
3.4, 3.5 статьи 362, пункт 6.1 статьи 391, пункт 7 статьи 407, пункт 2.1
статьи 408 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Почему на Едином налоговом счете (ЕНС) сначала появились, а потом исчезли деньги? [/INST] Информация об уплате учитывается налоговым органом на основании
сведений банков о приеме платежа, размещаемых банками в Государственной
информационной системе о государственных и муниципальных платежах (ГИС
ГМП). Одновременно с этим банками перечисляются деньги в бюджет РФ.
В виду участившихся случаев размещения банками в ГИС ГМП ошибочной
информации, факт оплаты требует подтверждения от Казначейства. Процедура
подтверждения факта оплаты занимает до 5 рабочих дней.
В случае не подтверждения факта оплаты (например, платеж был отозван
кредитным учреждением), платеж будет исключен из сальдо ЕНС, т.е. сумма
на ЕНС будет уменьшена на сумму такого неподтвержденного платежа.
Если Вы не согласны с информацией о сальдо ЕНС, следует обратиться в
налоговый орган по месту учета с платежным документом для получения
разъяснений и подтверждения факта оплаты.Источник:Статья 45 Налогового кодекса Российской Федерации;Федеральным законом от 27 июля 2010 года №210-ФЗ;Приказ Казначейства России от 12.05.2017 №11н </s> |
<s>[INST] Справка
об оплате медицинских услуг по расходам за 2024 год выдана на имя
супруги, как лицу, оплатившему услугу. Может ли супруг учесть расходы,
указанные в данной справке, при получении социального налогового вычета? [/INST] Нет. Согласно утвержденному порядку* справка об оплате медицинских
услуг заполняется на основании заявления физического лица (его
супруга/супруги) о выдаче Справки, оплатившего данную услугу. Таким
образом, учесть расходы на медицинскую услугу при получении социального
налогового вычета может только то лицо, которое указано в справке в
качестве лица, оплатившего услугу. В целях
получения обоими супругами социального налогового вычета по расходам на
оказанную медицинскую услугу в справке указывается согласованная
супругами сумма расходов конкретного супруга, обратившегося за выдачей
справки.Источник:Подпункт 3 пункта 1 статьи 219 Налогового кодекса Российской Федерации; *Приказ ФНС России от 08.11.2023 №ЕА-7-11/824@ </s> |
<s>[INST] Как узнать направила ли организация, оказывавшая услуги, сведения о расходах напрямую в налоговый орган? [/INST] Указанные сведения будут отображаться в «Личном кабинете
налогоплательщика для физических лиц» во вкладке «Доходы и вычеты» -
«Сведения по социальным вычетам».Источник:Статья 219, пункт 3.1 статьи 221.1 Налогового кодекса Российской Федерации </s> |
<s>[INST] Как узнать предоставляет ли организация, оказавшая услуги, сведения о произведенных расходах напрямую в налоговый орган? [/INST] Необходимо обратиться непосредственного в организации или к
индивидуальным предпринимателям, которые оказывали соответствующие
услуги. Источник:Статья 219, статья 221.1 Налогового кодекса Российской Федерации </s> |
<s>[INST] Как получить справку об оплате соответствующего вида услуг в 2024 году для представления в налоговые органы? [/INST] Для получения справок об оплате медицинских, образовательных,
физкультурно-оздоровительных услуг, а также об уплате страховых взносов и
пенсионных взносов по договору негосударственного пенсионного
обеспечения для представления в налоговые органы налогоплательщику
необходимо обратиться в организацию или к индивидуальному
предпринимателю, где оказывались данные услуги.
При наличии технической возможности данные организации и индивидуальные
предприниматели могут направить вышеуказанные сведения напрямую в
налоговый орган.Источник:Статья 219, статья 221.1 Налогового кодекса Российской Федерации </s> |
<s>[INST] Какие документы необходимы для получения социального налогового вычета по расходам на обучение в иностранной организации? [/INST] В случае обучения в иностранной организации социальный налоговый вычет
предоставляется при представлении налогоплательщиком в налоговый орган
документов, подтверждающих фактические его расходы на обучение, а также
документа, подтверждающего статус иностранной организации,
осуществляющей образовательную деятельность.Источник:Подпункт 2 пункта 1 статьи 219 Налогового кодекса Российской Федерации </s> |
<s>[INST] Возможно ли получение социального налогового вычета по расходам на обучение супруги (супруга), произведенным с 01.01.2024 года? [/INST] Да, возможно. По расходам, произведенным с 01.01.2024 года,
налогоплательщики вправе получить социальный налоговый вычет на обучение
супруга (супруги) в случаях оплаты налогоплательщиком обучения супруга
(супруги) по очной форме обучения в организациях, осуществляющих
образовательную деятельность.Источник:Подпункт 2 пункта 1 статьи 219 Налогового кодекса Российской Федерации </s> |
<s>[INST] Какие
документы необходимы для получения социального налогового вычета по
расходам на физкультурно-оздоровительные услуги, оплаченные после
01.01.2024 года? [/INST] Начиная с расходов, произведенных с 01.01.2024 года, для подтверждения
права на социальный налоговый вычет за оказанные
физкультурно-оздоровительные услуги необходимо приложить только справку
об оплате физкультурно-оздоровительных услуг для представления в
налоговый орган, выданную физкультурно-спортивной организацией и
индивидуальным предпринимателем, осуществляющими деятельность в области
физической культуры и спорта.* Представление
такой справки не требуется, если сведения о фактических расходах
налогоплательщика на оказанные физкультурно-оздоровительные услуги были
представлены в налоговые органы напрямую вышеуказанными организациями и
индивидуальными предпринимателями, и информация о поступивших расходах
размещена налоговым органом в личном кабинете налогоплательщика.Источник:Подпункт 7 пункта 1 статьи 219 Налогового кодекса Российской Федерации; *Приказ ФНС России от 18.10.2023 №ЕД-7-11/756@ </s> |
<s>[INST] Какие
документы необходимы для получения социального налогового вычета по
расходам на уплату страховых взносов по договору (договорам)
добровольного пенсионного страхования и по договору (договорам)
добровольного страхования жизни, оплаченных после 01.01.2024 года? [/INST] Начиная с расходов, произведенных с 01.01.2024 года, для подтверждения
права на социальный вычет на уплату страховых взносов необходимо
приложить только справку об уплате страховых взносов для представления в
налоговый орган, выданную страховой организацией.*
Представление такой справки не требуется, если сведения о фактических
расходах налогоплательщика на уплату страховых взносов были представлены
в налоговые органы напрямую страховой организацией, и информация о
поступивших расходах размещена налоговым органом в личном кабинете
налогоплательщика.Источник:Подпункт 4 пункта 1 статьи 219 Налогового кодекса Российской Федерации; *Приказ ФНС России от 12.10.2023 №БВ-7-11/736@ </s> |
<s>[INST] Какие
документы необходимы для получения социального налогового вычета по
расходам на уплату пенсионных взносов по договору (договорам)
негосударственного пенсионного обеспечения, оплаченных после 01.01.2024
года? [/INST] Для подтверждения права на социальный налоговый вычет на уплату
пенсионных взносов по договору негосударственного пенсионного
обеспечения, начиная с расходов, произведенных с 01.01.2024 года,
требуется только справка об уплате пенсионных взносов по договору
негосударственного пенсионного обеспечения.*
Представление такой справки не требуется, если сведения о фактических
расходах налогоплательщика на уплату пенсионных взносов были
представлены в налоговые органы напрямую негосударственным пенсионным
фондом, и информация о поступивших расходах размещена налоговым органом в
личном кабинете налогоплательщика.Источник:Подпункт 4 пункта 1 статьи 219 Налогового кодекса Российской Федерации; *Приказ ФНС России от 12.10.2023 №БВ-7-11/737@ </s> |
<s>[INST] Какие
документы необходимы для получения социального налогового вычета по
расходам на обучение, оплаченное после 01.01.2024 года? [/INST] Начиная с расходов, произведенных с 01.01.2024 года, для подтверждения
права на социальный вычет по обучению необходимо приложить только
справку об оплате образовательных услуг для представления в налоговый
орган, выданную образовательной организацией или индивидуальным
предпринимателем, осуществляющими образовательную деятельность.*
Представление такой справки не требуется, если сведения о фактических
расходах налогоплательщика на оказанные образовательные услуги были
представлены в налоговые органы напрямую вышеуказанными организациями и
индивидуальными предпринимателями, и информация о поступивших расходах
размещена в личном кабинете налогоплательщика.Источник:Подпункт 2 пункта 1 статьи 219, пункт 3.1 статьи 221.1 Налогового кодекса Российской Федерации;*Приказ ФНС России от 18.10.2023 №ЕД-7-11/755@ </s> |
<s>[INST] На какой срок может быть приостановлена выездная налоговая проверка? [/INST] Общий срок приостановления выездной налоговой проверки не может превышать шесть месяцев,
исключением является приостановление с целью получения информации от
иностранных государственных органов в рамках международных договоров РФ.
Если за 6 месяцев налоговый орган не смог получить
информацию от иностранных государственных органов в рамках международных
договоров РФ, срок приостановления указанной проверки может быть
продлен на 3 месяца. Источник:Пункт 9 статьи 89 НК РФКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Какой срок установлен для представления истребованных налоговым органом документов в ходе налоговой проверки? [/INST] Документы,
которые были истребованы в ходе налоговой проверки на основании статьи
93 Налогового кодекса Российской Федерации (далее – НК РФ),
представляются в течение 10 дней со дня получения соответствующего
требования (20 дней - при налоговой проверке консолидированной группы
налогоплательщиков, 30 дней - при налоговой проверке иностранной
организации, подлежащей постановке на учет в налоговом органе в
соответствии с пунктом 4.6 статьи 83 НК РФ). А документы, которые
истребованы налоговым органом в соответствии с пунктом 1 статьи 93.1 НК
РФ, должны быть представлены в течение пяти дней со дня получения
соответствующего требования. При отсутствии истребуемых документов –
необходимо сообщить об этом в налоговый орган в те же сроки.Источник:Пункт 3 статьи 93, пункт 5 статьи 93.1 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Кто
может являться понятым при осмотре территории, помещения
налогоплательщика, в отношении которого проводится выездная налоговая
проверка? [/INST] В качестве понятых могут быть вызваны любые не заинтересованные в исходе дела физические лица.Не допускается участие в качестве понятых должностных лиц налоговых органов. Источник:Пункты 3, 4 статьи 98 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Оба
экземпляра акта камеральной проверки подписывают налоговый инспектор,
который проводил проверку, и налогоплательщик, в отношении которого она
проводилась (его представитель) (п. 2 ст. 100 НК РФ). Может ли
налогоплательщик отказаться от подписания акта? [/INST] Налогоплательщик вправе отказаться от подписания акта.В
этом случае инспектор укажет в своем экземпляре акта, что от подписи
акта налогоплательщик отказался. Запись инспектор заверит собственной
подписью.Источник:Пункт 2 статьи 100 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Может ли специалист, привлеченный для оказания содействия в осуществлении налогового контроля быть опрошен в качестве свидетеля? [/INST] Участие лица в качестве специалиста не исключает возможности его опроса по этим же обстоятельствам как свидетеля.Источник:Пункт 3 статьи 96 НК РФКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Какие сведения и документы могут быть истребованы в ходе проведения камеральной налоговой проверки? [/INST] При проведении камеральной налоговой проверки налоговый орган может истребовать у налогоплательщика документы:1) подтверждающие право на получение налоговых льгот;2)
подтверждающие правомерность применения налоговых вычетов при подаче
налоговой декларации по НДС, в которой заявлено право на возмещение
налога; 3) являющиеся основанием для исчисления и уплаты налогов, связанных с использованием природных ресурсов. 4) представление которых предусмотрено Налоговым кодексом РФ вместе с налоговой декларацией (расчетом).Источник:Пункты 6, 7, 8, 9 статьи 88 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Могут ли материалы налоговой проверки быть рассмотрены в отсутствии лица, в отношении которого проводилась налоговая проверка? [/INST] Неявка лица,
в отношении которого проводилась налоговая проверка (его
представителя), извещенного надлежащим образом о времени и месте
рассмотрения материалов налоговой проверки, не является препятствием для рассмотрения материалов
налоговой проверки, за исключением тех случаев, когда участие этого
лица будет признано руководителем (заместителем руководителя) налогового
органа обязательным для рассмотрения этих материалов. Источник:Пункт 2 статьи 101 НК РФКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Налоговый
орган в рамках камеральной проверки организации провел дополнительные
мероприятия налогового контроля: экспертизу и допрос свидетелей. Имеет
ли право лицо, в отношении которого проводилась проверка, ознакомиться с
результатами проведенных дополнительных мероприятий налогового
контроля? [/INST] Лицо,
в отношении которого проводилась налоговая проверка, вправе до
вынесения решения знакомиться со всеми материалами дела, включая
материалы дополнительных мероприятий налогового контроля (п. 2 ст. 101
Кодекса), а налоговый орган обязан ознакомить его со всеми материалами. Источник:Cтатья 101 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Какие
права имеет налогоплательщик, в отношении которого проводится налоговая
проверка, при назначении и производстве экспертизы? [/INST] При назначении и производстве экспертизы проверяемое лицо имеет право:1) заявить отвод эксперту </s> |
<s>[INST] В
течение какого срока в настоящее время при обнаружении фактов,
свидетельствующих о предусмотренных НК РФ налоговых правонарушениях (за
исключением указанных в ст. ст. 120, 122 и 123 НК РФ), должен быть
составлен акт об обнаружении фактов, свидетельствующих о налоговых
правонарушениях? [/INST] Акт
об обнаружении фактов, свидетельствующих о налоговых правонарушениях
(за исключением указанных в ст. ст. 120, 122 и 123 НК РФ), должен быть
составлен в течение десяти дней со дня выявления указанных нарушений.Источник:Пункт 1 статьи 101.4 НК РФКатегории налогоплательщиков: Юр. лица </s> |
<s>[INST] Вправе
ли плательщик НПД осуществлять деятельность и заключить договор
гражданско-правового характера (ГПХ) с организацией, с которой ранее уже
был заключен договор ГПХ менее 2-х лет назад? [/INST] Да, вправе. Плательщики НПД не вправе вести деятельность и
получать доход при оказании услуг (работ) по гражданско-правовым
договорам при условии, что заказчиками услуг (работ) выступают работодатели указанных физических лиц или лица, бывшие их работодателями менее двух лет назад (т.е. с которыми ранее был заключен трудовой договор). Источник:Подпункт
8 статьи 6 Федерального закона от 27.11.2018 № 422-ФЗ «О проведении
эксперимента по установлению специального налогового режима «Налог на
профессиональный доход» </s> |
<s>[INST] Физическое
лицо является плательщиком НПД. Если данное физическое лицо
зарегистрируется в качестве ИП, необходимо ли ему будет вносить
какие-либо изменения, в том числе сниматься с учета как плательщик НПД и
вставать повторно? [/INST] Нет, вносить изменения не потребуется. Плательщик НПД вправе продолжить применять специальный режим,
но уже как ИП. Применять НПД вправе физические лица, в том числе
индивидуальные предприниматели, перешедшие на данный налоговый режим в
установленном порядке.Источник:Часть
1 статьи 2, часть 1 статьи 4, часть 1 статьи 12 Федерального закона от
27.11.2018 № 422-ФЗ «О проведении эксперимента по установлению
специального налогового режима «Налог на профессиональный доход» </s> |
<s>[INST] Является
ли организация (индивидуальный предприниматель) налоговым агентом при
выплате доходов самозанятому гражданину (плательщику налога на
профессиональный доход) по гражданско-правовому договору? [/INST] Нет, организация (индивидуальный предприниматель) не является налоговым агентом при выплате доходов самозанятому гражданину (плательщику налога на профессиональный доход) по гражданско-правовому договору.Источник:Федеральный закон №422-ФЗ от 27.11.2018;Письмо Минфина России от 29.01.2019 № 03-11-11/5075 </s> |
<s>[INST] Каков порядок снятия с налогового учета плательщика НПД по инициативе налогового органа? [/INST] Снятие
с налогового учета по инициативе налогового органа при отсутствии
заявления плательщика НПД о снятии с учета осуществляется:1. При наличии у налогового органа информации об утрате
налогоплательщиком права на применение НПД. В случае несоответствия
плательщика НПД требованиям Федерального закона №422-ФЗ лицо считается утратившим право на применение НПД со дня возникновения оснований, препятствующих его применению в соответствии с Федеральным законом №422-ФЗ.2. При аннулировании постановки на учет в случае выявления налоговым органом факта несоответствия налогоплательщика на дату его постановки на учет в качестве плательщика НПД требованиям Федерального закона №422-ФЗ (т.е. право применять НПД изначально не возникало). Уведомление о снятии с учета
направляется физическому лицу после снятия с учета. Налоговый орган
уведомляет о снятии с учета по решению налогового органа через мобильное
приложение «Мой налог» /веб-кабинет и уполномоченную кредитную
организацию (в случае представления заявления о постановке на учет
указанной кредитной организацией).После снятия с учета по инициативе налогового органа налогоплательщику предоставляется ограниченный доступ в мобильное приложение «Мой налог» /веб-кабинет, в котором будет сохранена функция уплаты налога. Источник:Статья
5 Федерального закона от 27.12.2018 №422-ФЗ «О проведении эксперимента
по установлению специального налогового режима «Налог на
профессиональный доход» </s> |
<s>[INST] Каков порядок снятия с налогового учета плательщика НПД в добровольном порядке? [/INST] Снятие с учета плательщика НПД в добровольном порядке осуществляется при представлении в налоговый орган через мобильное приложение «Мой налог» /веб-кабинет
заявления о снятии с учета в случае отказа от применения специального
налогового режима. Процедура снятия с учета проходит без посещения
налогового органа через мобильное приложение «Мой налог» /веб-кабинет.
Для этого в мобильном приложении «Мой налог» необходимо в разделе
«» войти в раздел «Профиль» и внизу экрана нажать кнопку «Сняться с
учета НПД», выбрать причину снятия с данного режима налогообложения и
подтвердить свое решение. Для снятия с учета
через веб-кабинет необходимо в разделе «Настройки» перейти в раздел
«Профиль», внизу страницу нажать кнопку «Снять с учета», выбрать причину
снятия с данного режима налогообложения и подтвердить свое решение.Датой снятия с учета в качестве плательщика НПД является дата направления в налоговый орган заявления
о снятии с учета. Заявление о снятии с учета в качестве плательщика НПД
можно также направить через уполномоченную кредитную организацию или
через ЕПГУ (в случае постановки на учет через данную кредитную
организацию или ЕПГУ) Налогоплательщик
вправе повторно встать на учет в качестве плательщика НПД при
отсутствии у него неисполненной обязанности по уплате налогов, сборов, пеней, штрафов, процентов. После снятия с учета (утраты права) предоставляется ограниченный доступ в мобильное приложение «Мой налог» /веб-кабинет, в котором будет сохранена функция уплаты налога. Источник:Статья
5 Федерального закона от 27.12.2018 №422-ФЗ «О проведении эксперимента
по установлению специального налогового режима «Налог на
профессиональный доход» </s> |
<s>[INST] Как
кредитной организации стать участником информационного взаимодействия с
автоматизированной информационной системой ФНС России в рамках
проведения эксперимента по установлению специального налогового режима
НПД? [/INST] Для включения в состав участников информационного взаимодействия с автоматизированной информационной системой ФНС России необходимо
ознакомиться и выполнить условия, указанные в "Протоколе
информационного обмена, порядке информационного взаимодействия,
требованиях (критериях) к операторам электронных площадок и кредитным
организациям, осуществляющим взаимодействие с налоговыми
органами", размещенным на сайте www.npd.nalog.ru в разделе «Налог на
профессиональный доход» в подразделе «Информационные материалы».Источник:Пункт
4 статьи 3 Федерального закона от 27.12.2018 №422-ФЗ «О проведении
эксперимента по установлению специального налогового режима «Налог на
профессиональный доход» </s> |
<s>[INST] Не
будет ли нарушением, если плательщик НПД в мобильном приложении «Мой
налог» подключит функцию автоплатежа с указанием реквизитов карты
третьего лица? [/INST] Согласно
положениям пункта 1 статьи 45 Налогового кодекса Российской Федерации
уплата налога может быть произведена за налогоплательщика иным лицом.Данная
статья не предусматривает ограничений в части перечисления платежей в
бюджетную систему Российской Федерации. Таким образом, подключение автоплатежа в мобильном приложении «Мой налог» с указанием реквизитов третьего лица не является нарушением. Источник:Пункт 1 статьи 45 Налогового кодекса Российской Федерации;Письмо ФНС России от 25.01.2018 №ЗН-3-22/478@. </s> |
<s>[INST] Вправе ли налогоплательщик применять НПД при получении дохода от сдачи жилого имущества по договору субаренды? [/INST] К договорам субаренды применяются правила о договорах аренды, если иное не установлено законом или иными правовыми актами.Физическое
лицо в отношении дохода от сдачи в субаренду жилого помещения вправе
применять специальный налоговый режим "Налог на профессиональный доход". В
соответствии с пунктом 3 части 2 статьи 6 Закона № 422-ФЗ не признаются
объектом налогообложения доходы от передачи имущественных прав на
недвижимое имущество (за исключением аренды (найма) жилых помещений). Источник:Статья 615 Гражданский кодекс Российской Федерации (часть вторая) </s> |
<s>[INST] Вправе
ли плательщик НПД сдавать в аренду транспортное средство, специальную
технику (строительную, коммунальную, сельскохозяйственную) и другое
движимое имущество? [/INST] Федеральный
закон № 422-ФЗ «О проведении эксперимента по установлению специального
налогового режима «Налог на профессиональный доход» не содержит ограничений относительно сдачи в аренду движимого имущества, включая транспортные средства и специальную технику. Источник:Федерального
закона от 27.11.2018 № 422-ФЗ «О проведении эксперимента по
установлению специального налогового режима «Налог на профессиональный
доход» </s> |
<s>[INST] В
какой срок налоговый орган производит перерасчет налога после
аннулирования чека и направляет новую квитанцию на уплату налога? [/INST] Налоговый орган производит расчёт налога ежемесячно не позднее 12-го числа месяца, следующего за истекшим налоговым периодом. Каждый расчет налога учитывает аннулированные чеки. При этом отдельное уведомление не формируется.Налоговый
орган уведомит самозанятого налогоплательщика через мобильное
приложение «Мой налог» и веб-кабинет «Мой налог» о сумме налога,
подлежащей уплате, с указанием реквизитов. Соответственно, в указанной
сумме уже будут учтены Ваши корректировки дохода. Источник:Статья
11 Федерального закона от 27.11.2018 № 422-ФЗ «О проведении
эксперимента по установлению специального налогового режима «Налог на
профессиональный доход». </s> |
<s>[INST] Каким образом должна быть определена налоговая база по налогу на добычу полезных ископаемых? [/INST] Налоговая
база определяется налогоплательщиком самостоятельно в отношении каждого
добытого полезного ископаемого (в том числе полезных компонентов,
извлекаемых из недр попутно при добыче основного полезного ископаемого).Налоговая
база определяется как стоимость добытых полезных ископаемых, за
исключением угля, нефти обезвоженной, обессоленной и стабилизированной,
попутного газа и газа горючего природного из всех видов месторождений
углеводородного сырья. Стоимость добытых полезных ископаемых
определяется в соответствии со статьей 340 настоящего Кодекса.Налоговая
база при добыче угля, нефти обезвоженной, обессоленной и
стабилизированной, попутного газа и газа горючего природного из всех
видов месторождений углеводородного сырья определяется как количество
добытых полезных ископаемых в натуральном выражении.Количество добытых полезных ископаемых определяется в соответствии со статьей 339 настоящего Кодекса.Налоговая
база определяется отдельно по каждому добытому полезному ископаемому,
определяемому в соответствии со статьей 337 настоящего Кодекса.В
отношении добытых полезных ископаемых, для которых установлены различные
налоговые ставки либо налоговая ставка рассчитывается с учетом
коэффициента, налоговая база определяется применительно к каждой
налоговой ставке. Категории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какой
порядок исчисления и уплаты налога на добычу полезных ископаемых
установлен для недропользователей, признаваемых плательщиками налога на
добычу полезных ископаемых? [/INST] Налогоплательщиками
налога на добычу полезных ископаемых признаются организации и
индивидуальные предприниматели, признаваемые пользователями недр в
соответствии с законодательством Российской Федерации.Сумма налога по добытым полезным ископаемым исчисляется как соответствующая налоговой ставке процентная доля налоговой базы.Сумма
налога по нефти обезвоженной, обессоленной и стабилизированной,
попутному газу, газу горючему природному из всех видов месторождений
углеводородного сырья и углю исчисляется как произведение
соответствующей налоговой ставки и величины налоговой базы.Сумма
налога исчисляется по итогам каждого налогового периода по каждому
добытому полезному ископаемому, если настоящей статьей не установлен
иной порядок исчисления налога. Налог подлежит уплате в бюджет по месту
нахождения каждого участка недр, предоставленного налогоплательщику в
пользование в соответствии с законодательством Российской Федерации. При
этом, если сумма налога не исчисляется в соответствии с настоящей
статьей по каждому участку недр, на котором осуществляется добыча
полезного ископаемого, сумма налога, подлежащая уплате, рассчитывается
исходя из доли полезного ископаемого, добытого на каждом участке недр, в
общем количестве добытого полезного ископаемого соответствующего вида.Сумма
налога, исчисленная по полезным ископаемым, добытым за пределами
территории Российской Федерации, подлежит уплате в бюджет по месту
нахождения организации или месту жительства индивидуального
предпринимателя.При применении налогоплательщиком налогового вычета,
установленного статьей 343.1 Налогового кодекса, сумма налога по углю
исчисляется по каждому участку недр, на котором осуществляется добыча
угля, как произведение соответствующей налоговой ставки и величины
налоговой базы, уменьшенное на величину указанного налогового вычета. Категории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какие виды полезных ископаемых признаются объектами обложения налогом на добычу полезных ископаемых? [/INST] None </s> |
<s>[INST] Каким образом определяется размер авансового платежа? [/INST] None </s> |
<s>[INST] Кто является плательщиком авансового платежа акциза? [/INST] None </s> |
<s>[INST] Порядок уплаты авансового платежа акциза? [/INST] None </s> |
<s>[INST] Поясните срок и порядок уплаты акциза при совершении операций с подакцизными товарами? [/INST] None </s> |
<s>[INST] Какой период признается налоговым для исчисления и уплаты акциза? [/INST] None </s> |
<s>[INST] Какие товары признаются подакцизными? [/INST] None </s> |
<s>[INST] Что такое вмененный доход? [/INST]
С 01.01.2021 года на территории Российской Федерации отменен
специальный налоговый режим - система налогообложения в виде единого
налога на вмененный доход для отдельных видов деятельности (далее –
ЕНВД).* Вмененный доход - это
условный доход налогоплательщика ЕНВД. который рассчитывался исходя из
установленной НК РФ базовой доходности, скорректированной на
устанавливаемый ежегодно Минэкономразвития России коэффициент-дефлятор
К1, на корректирующий коэффициент К2, учитывавший совокупность
особенностей ведения того или иного вида деятельности (устанавливался
местными органами власти) и величины физического показателя,
характеризовавшего осуществляемую деятельность. Источник:*Федеральный
закон «О внесении изменений в часть первую и часть вторую Налогового
кодекса Российской Федерации и статью 26 Федерального закона «О банках и
банковской деятельности» от 29.06.2012 №97-ФЗКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какой порядок исчисления транспортного налога в случае изменения характеристик транспортного средства? [/INST] В случае изменения в течение налогового (отчетного) периода
характеристик транспортного средства сумма налога (сумма авансового
платежа по налогу) исчисляется с учетом коэффициента*,
определяемого как количество месяцев, в течение которых у транспортного
средства были определенные характеристики, к числу полных месяцев, в
течение которых данное транспортное средство было зарегистрировано на
налогоплательщика в налоговом периоде.Источник:Пункт 3.7 статьи 362 Налогового кодекса Российской Федерации;*Пункт 3 статьи 362 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Какой
порядок определения налоговой базы по земельному налогу в отношении
части земельного участка, занятого жилищным фондом и (или) объектами
инженерной инфраструктуры ЖКХ, приходящейся на объект недвижимости, не
относящийся к жилищному фонду и (или) объектам инженерной инфраструктуры
ЖКХ? [/INST] Налоговая база
в отношении части земельного участка, занятого жилищным фондом и (или)
объектами инженерной инфраструктуры жилищно-коммунального комплекса,
приходящейся на объект недвижимого имущества, не относящийся к жилищному
фонду и (или) объектам инженерной инфраструктуры жилищно-коммунального
комплекса, определяется как доля кадастровой стоимости всего земельного участка, пропорциональная указанной части земельного участка. С 01.01.2024 для такого определения налоговой базы налогоплательщик представляет в налоговый орган по своему выбору уведомление
о наличии на земельном участке жилищного фонда и (или) объектов
инженерной инфраструктуры жилищно-коммунального комплекса, о площади
части земельного участка, приходящейся на объект недвижимого имущества,
не относящийся к жилищному фонду и (или) к объектам инженерной
инфраструктуры жилищно-коммунального комплекса (далее - Уведомление), с приложением документов, подтверждающих данную информацию. Уведомление можно представить непосредственно в налоговый орган или через многофункциональный центр представления государственных и муниципальных услуг (если у МФЦ имеется соответствующее соглашение с налоговым органом). Уведомление рассматривается налоговым органом в течение 30 рабочих дней со дня его получения (срок может быть продлен не более чем на 30 рабочих дней). При
выявлении оснований, препятствующих определению налоговой базы в
соответствии с Уведомлением, налоговый орган информирует об этом
налогоплательщика. Если налогоплательщик
не представил в налоговый орган Уведомление, определение налоговой базы
осуществляется на основании сведений, полученных налоговым органом в
соответствии с Налоговым кодексом Российской Федерации и другими
федеральными законами.Источник:Пункт 2 статьи 391 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Какой порядок прекращения налогообложения транспортного средства, находящегося в розыске в связи с его угоном (хищением)? [/INST] С
01.01.2024 в отношении транспортного средства, находящегося в розыске в
связи с его угоном (хищением), исчисление налога (авансового платежа по
налогу) прекращается с 1-го числа месяца начала розыска соответствующего транспортного средства до месяца его возврата лицу, на которое оно зарегистрировано, на основании заявления о прекращении исчисления налога (авансового платежа по налогу) в отношении такого транспортного средства (далее - Заявление), представленного налогоплательщиком в налоговый орган по своему выбору. Заявление можно представить непосредственно в налоговый орган
или через многофункциональный центр представления государственных и
муниципальных услуг (если у МФЦ имеется соответствующее соглашение с
налоговым органом). Вместе с Заявлением налогоплательщик вправе представить документы, подтверждающие, что транспортное средство находится в розыске в течение определенного периода. Заявление рассматривается налоговым органом в течение 30 рабочих дней со дня его получения (срок может быть продлен не более чем на 30 рабочих дней).
По результатам рассмотрения Заявления налоговый орган направляет
налогоплательщику способом, указанным в заявлении, уведомление о
прекращении исчисления налога (авансового платежа по налогу) в
отношении транспортного средства, находящегося в розыске, либо сообщение
об отсутствии основания для прекращения исчисления налога (авансового платежа по налогу) в отношении транспортного средства, указанного в заявлении. Если
налогоплательщик не представил в налоговый орган Заявление, исчисление
налога (авансового платежа по налогу) в отношении транспортного
средства, находящегося в розыске, прекращается с 1-го числа месяца
начала розыска соответствующего транспортного средства до месяца его возврата лицу, на которое оно зарегистрировано, на основании сведений, полученных налоговым органом, в том числе, в соответствии с Налоговым кодексом Российской Федерации.*Источник:Пункт 3.5 статьи 362 Налогового кодекса Российской Федерации;*Пункт 7 статьи 362 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Какой порядок прекращения налогообложения транспортного средства, находящегося в розыске в связи с его угоном (хищением)? [/INST] С
01.01.2024 в отношении транспортного средства, находящегося в розыске в
связи с его угоном (хищением), исчисление налога (авансового платежа по
налогу) прекращается с 1-го числа месяца начала розыска соответствующего транспортного средства до месяца его возврата лицу, на которое оно зарегистрировано, на основании заявления о прекращении исчисления налога (авансового платежа по налогу) в отношении такого транспортного средства (далее - Заявление), представленного налогоплательщиком в налоговый орган по своему выбору. Заявление можно представить непосредственно в налоговый орган
или через многофункциональный центр представления государственных и
муниципальных услуг (если у МФЦ имеется соответствующее соглашение с
налоговым органом). Вместе с Заявлением налогоплательщик вправе представить документы, подтверждающие, что транспортное средство находится в розыске в течение определенного периода. Заявление рассматривается налоговым органом в течение 30 рабочих дней со дня его получения (срок может быть продлен не более чем на 30 рабочих дней). По результатам рассмотрения Заявления налоговый орган направляет налогоплательщику способом, указанным в заявлении, уведомление
о прекращении исчисления налога (авансового платежа по налогу) в
отношении транспортного средства, находящегося в розыске, либо сообщение
об отсутствии основания для прекращения исчисления налога (авансового платежа по налогу) в отношении транспортного средства, указанного в заявлении. Если
налогоплательщик не представил в налоговый орган Заявление, исчисление
налога (авансового платежа по налогу) в отношении транспортного
средства, находящегося в розыске, прекращается с 1-го числа месяца
начала розыска соответствующего транспортного средства до месяца его возврата лицу, на которое оно зарегистрировано, на основании сведений, полученных налоговым органом, в том числе, в соответствии с Налоговым кодексом Российской Федерации.*Источник:Пункт 3.5 статьи 362 Налогового кодекса Российской Федерации;*Пункт 7 статьи 362 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Можно
ли уменьшить сумму налога (авансового платежа) по УСН с объектом
налогообложения в виде доходов за 2023 год на страховые взносы в размере
1% с доходов, превышающих 300 тыс. руб., за 2023 год? [/INST] Да, можно. В 2023 году сумма налога (авансового платежа по налогу) по УСН может быть уменьшена в том числе на
сумму подлежащих уплате страховых взносов в размере 1% с доходов,
превышающих 300 тыс. руб., за 2023 год (срок уплаты – 01.07.2024). Фактическая уплата на дату такого уменьшения не требуется.
При этом налогоплательщики могут учесть указанные страховые взносы либо
в полном объеме при уменьшении налога по УСН в 2023 или 2024 году, либо
частично в 2023 году, частично в 2024 году.
Например, налогоплательщик вправе уменьшить в 2023 году сумму налога по
УСН на половину от подлежащих уплате страховых взносов в размере 1% с
доходов, превышающих 300 тыс. руб., а вторую половину учесть при
уменьшении налога в 2024 году. Одновременно
сообщаем, что сумма страховых взносов, учтенная при уменьшении налога в
2023 году, не может быть повторно учтена при уменьшении налога в 2024
году. </s> |
<s>[INST] Можно
ли уменьшить сумму налога (авансового платежа) по УСН с объектом
налогообложения в виде доходов на задолженность по страховым взносам,
уплаченную в 2023 году за предыдущий календарный год? [/INST] В целях уменьшения налога (авансового платежа по налогу) по УСН за 2023
год задолженность по страховым взносам, уплаченная после 31 декабря
2022 за расчетные периоды, предшествующие 2023 году, уменьшает
исчисленную за налоговые периоды 2023-2025 годов сумму налога. </s> |
<s>[INST] Как
изменился порядок уменьшения налога (авансового платежа по налогу) по
УСН с объектом налогообложения в виде доходов на фиксированные страховые
взносы за 2023 год с учетом Федерального закона №389-ФЗ? [/INST] С учетом Федерального закона №389-ФЗ с 01.01.2023 налог (авансовые платежи по налогу), уплачиваемый в связи с применением упрощенной системы налогообложения (УСН), может
быть уменьшен в том числе на сумму страховых взносов в фиксированном
размере, а также на сумму страховых взносов в размере 1% с доходов,
превышающих 300 тыс. руб., которые подлежат уплате в налоговом периоде по УСН. Таким образом, например, исчисленная
сумма авансового платежа по УСН за отчетный период 9 месяцев 2023 года
может быть уменьшена на сумму фиксированных страховых взносов,
подлежащих уплате за 2023 без их фактической уплаты на дату такого
уменьшения.Источник:Пункт 3.1 статьи 346.21 Налогового кодекса Российской Федерации;Письмо ФНС России от 25.08.2023 г №СД-4-3/10872@ </s> |
<s>[INST] Можно
ли уменьшить сумму налога по патенту, действующему в 2023 году, на
страховые взносы в размере 1% с доходов, превышающих 300 тыс. руб., за
2023 год? [/INST] Да,
можно. В 2023 году сумма налога по ПСН может быть уменьшена в том числе
на сумму подлежащих уплате страховых взносов в размере 1% с доходов,
превышающих 300 тыс. руб., за 2023 год (срок уплаты – 01.07.2024).
Фактическая уплата на дату такого уменьшения не требуется.
При этом налогоплательщики могут учесть указанные страховые взносы либо
в полном объеме при уменьшении налога по ПСН в 2023 или 2024 году, либо
частично в 2023 году, частично в 2024 году.
Например, налогоплательщик вправе уменьшить в 2023 году сумму налога по
ПСН на половину от подлежащих уплате страховых взносов в размере 1% с
доходов, превышающих 300 тыс. руб., а вторую половину учесть при
уменьшении налога в 2024 году. Одновременно
сообщаем, что сумма страховых взносов, учтенная при уменьшении налога в
2023 году, не может быть повторно учтена при уменьшении налога в 2024
году. </s> |
<s>[INST] Можно
ли уменьшить сумму налога по патенту, действующему в 2023 году, на
задолженность по страховым взносам, уплаченную в 2023 году за предыдущий
календарный год? [/INST] В целях уменьшения налога по ПСН в 2023 году задолженность по страховым
взносам, уплаченная после 31 декабря 2022 за расчетные периоды,
предшествующие 2023 году, уменьшает исчисленную за налоговые периоды
2023-2025 годов сумму налога. </s> |
<s>[INST] Можно
ли уменьшить налоговую базу по ЕСХН на сумму убытка, полученного
налогоплательщиками ЕСХН при применении иных режимов налогообложения? [/INST] Нельзя. Налоговую базу по ЕСХН можно уменьшить только на сумму убытка, полученного в период применения ЕСХН.Источник:Пункт 5 статьи 346.6 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какой порядок учета убытка? [/INST] Налогоплательщики
ЕСХН вправе уменьшить налоговую базу за налоговый период на сумму
убытка, полученного по итогам предыдущих налоговых периодов, в которых
применялась система налогообложения в виде ЕСХН. Перенос убытка на
будущие налоговые периоды налогоплательщики вправе осуществлять в
течение 10 лет, следующих за тем налоговым периодом, в котором был
получен этот убыток.Источник:Пункт 5 статьи 346.6 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Обязаны ли налогоплательщики ЕСХН вести бухгалтерский учет? [/INST] Налогоплательщики
- организации обязаны вести учет показателей своей деятельности,
необходимых для исчисления налоговой базы и суммы ЕСХН, на основании
данных бухгалтерского учета.Налогоплательщики - индивидуальные
предприниматели ведут учет доходов и расходов для целей исчисления
налоговой базы по ЕСХН в книге учета доходов и расходов индивидуальных
предпринимателей, применяющих ЕСХН.Источник:Пункт 8 статьи 346.5 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какая дата является для налогоплательщиков ЕСХН датой получения доходов? [/INST] Датой
получения доходов для налогоплательщиков ЕСХН признается день
поступления средств на счета в банках и (или) в кассу, получения иного
имущества (работ, услуг) и (или) имущественных прав, а также погашения
задолженности иным способом (кассовый метод).Источник:Подпункт 1 пункта 5 статьи 346.5 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] На какие расходы при определении объекта налогообложения налогоплательщики ЕСХН уменьшают полученные ими доходы? [/INST] Перечень
расходов, на которые налогоплательщики ЕСХН вправе уменьшить полученные
ими доходы, определен главой 26.1 НК РФ и является закрытым.Источник:Пункт 2 статьи 346.5 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какие доходы учитываются при определении объекта налогообложения по ЕСХН? [/INST] При определении объекта налогообложения учитываются:- доходы от реализации, исчисляемые в соответствии со ст. 249 НК РФ;- внереализационные доходы, устанавливаемые согласно ст. 250 НК РФ.При определении объекта налогообложения не учитываются доходы, которые перечислены в ст. 251 НК РФ. Источник:Пункт 1 статьи 346.5 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какой налоговый период для налогоплательщиков НДС? [/INST] Налоговый период по НДС установлен как квартал.Источник:Статья 163 Налогового кодекса Российской Федерации Категории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Что признается налоговой базой по единому сельскохозяйственному налогу (ЕСХН)? [/INST] Налоговой
базой по ЕСХН признается денежное выражение доходов
сельскохозяйственного товаропроизводителя, уменьшенных на величину его
расходов.Источник:Пункт 1 статьи 346.6 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Какая продукция является сельскохозяйственной продукцией? [/INST] К сельскохозяйственной продукции относится:- продукция растениеводства сельского и лесного хозяйства;-
продукция животноводства (в том числе полученная в результате
выращивания и доращивания рыб и других водных биологических ресурсов),
конкретные виды которых определяются Правительством РФ в соответствии с
Общероссийским классификатором продукции. Источник:Пункт 3 статьи 346.2 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Кто не вправе перейти на уплату единого сельскохозяйственного налога? [/INST] На уплату единого сельскохозяйственного налога (ЕСХН) не вправе перейти*: 1. Организации и индивидуальные предприниматели, производящие подакцизные товары, за исключением: 1) подакцизного
винограда, вина, игристого вина, включая российское шампанское,
виноматериалов, виноградного сусла, произведенных из винограда
собственного производства; 2) сахаросодержащих напитков (положение действует с 01.07.2023**), при этом такими напитками признаются: упакованные
в потребительскую упаковку, изготовленные с использованием питьевой или
минеральной воды напитки (кроме изготовленных и упакованных
организациями и индивидуальными предпринимателями, оказывающими услуги в
сфере общественного питания), в состав которых в качестве компонентов
входят сахар (глюкоза, фруктоза, сахароза, декстроза, мальтоза,
лактоза), и (или) сироп с сахаром, и (или) мед и количество углеводов в
пищевой ценности которых составляет более 5 граммов на 100 мл напитка,
кроме того объемная доля этилового спирта в указанных напитках не должна
превышать 1,2 процента включительно***. 2. Организации, осуществляющие деятельность по организации и проведению азартных игр. 3. Учреждения - казенные, бюджетные и автономные. Источник:*Пункт
6 статьи 346.2, **в редакции Федерального закона от 21.11.2022 №443-ФЗ
«О внесении изменений в статью 4 части первой, часть вторую Налогового
кодекса Российской Федерации и отдельные законодательные акты Российской
Федерации»;***Подпункт 23пункта 1статьи 181Налогового кодекса Российской Федерации Категории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Как внести изменения в ЕГРЮЛ по руководителю, которому прислали повестку на частичную мобилизацию? [/INST] Для
смены руководителя в регистрирующий орган необходимо представить
заявление о государственной регистрации по форме № Р13014, утверждённой
приказом ФНС России от 31.08.2020 № ЕД-7-14/617@. При этом заявителем
будет выступать новый руководитель, подпись которого должна быть
нотариально засвидетельствована. Документы можно представить
непосредственно заявитель или его представитель по нотариальной
доверенности, почтовым отправлением или через нотариуса (п. 1 ст. 9
Федерального закона от 08.08.2001 № 129-ФЗ). Госпошлина при этом не
уплачивается. Регистрация осуществляется в течение пяти рабочих дней. Источник:Приказ ФНС России от 31.08.2020 № ЕД-7-14/617@;Пункт 1 статьи 9 Федерального закона от 08.08.2001 № 129-ФЗ </s> |
<s>[INST] Как оперативно закрыть ИП в случае мобилизации? [/INST] В
случае мобилизации индивидуальный предприниматель может прекратить свою
деятельность в упрощенном порядке, подав электронные документы в
регистрирующий орган. Такая возможность реализована в сервисе
«Государственная онлайн-регистрация бизнеса»
(https://service.nalog.ru/gosreg/#ip) в разделе «Индивидуальные
предприниматели/Прекратить деятельность». Достаточно заполнить заявление
в электронном виде, сделать скан-копию или фото страниц документа,
удостоверяющего личность, на которых содержатся сведения о выдаче
документа: его серия и номер, фотография и фамилия, имя, отчество лица,
которому принадлежит документ (паспорт либо военный билет), а также
собственное фото (селфи) с этим документом, открытым на тех же страницах
и направить в регистрирующий орган. При этом электронная подпись или
нотариальное удостоверение подписи заявителя не требуется. Результат
государственной регистрации будет направлен на адрес электронной почты
заявителя.Источник:Разъяснения Управления регистрации и учета налогоплательщиков </s> |
<s>[INST] Меня
мобилизовали. При этом я принимал участие в торгах по банкротству.
Каковы правовые последствия невозможности исполнения мной обязательств? [/INST] Исключена
ответственность за неисполнение обязательств, связанных с торгами, либо
за их ненадлежащее исполнение вследствие мобилизации. Основание - пункт
3 статьи 401, пункт 1 статьи 381, пункт 1 статьи 416 Гражданского
Кодекса РФ. В частности, задаток, внесённый для участия в торгах, должен
быть возвращён. </s> |
<s>[INST] Меня мобилизовали. Я являюсь кредитором в деле о банкротстве. Что мне делать чтобы не потерять свои деньги? [/INST] Денежные
средства не пропадут. Если причитающиеся кредитору деньги невозможно
ему перечислить, в том числе если кредитор мобилизован, то конкурсный
управляющий вносит деньги на депозит нотариуса в соответствии с пунктом 2
статьи 142 Закона о банкротстве. Кроме того, мобилизованный гражданин
может доверить ведение дел представителю на основании главы 10
Гражданского Кодекса РФ. Представителем может быть как профессиональный
юрист, так и любой родственник, близкий человек и т.д. Высшее
юридическое образование для представителя в деле о банкротстве не
требуется (Обзор судебной практики Верховного Суда Российской Федерации
№1 за 2020 год). </s> |
<s>[INST] Меня мобилизовали. Я являюсь арбитражным управляющим в деле о банкротстве. Что мне делать с моим должником? [/INST] Вы
можете самостоятельно подать в арбитражный суд заявление об
освобождении от исполнения возложенных на вас обязанностей в деле о
банкротстве. Основание - с пунктом 1 статьи 20.3 Закона о банкротстве. Если
управляющий не смог направить данное ходатайство самостоятельно, то его
подает саморегулируемая организация на основании пункта 2 статьи 20.5
Закона о банкротстве. </s> |
<s>[INST] Меня
мобилизовали. В отношении меня ведется дело о банкротстве (введена
процедура реализации имущества гражданина). Что с ним будет? [/INST] В
соответствии с пунктом 2 части 1 статьи 143 АПК РФ арбитражный суд
приостанавливает производство по делу в случае пребывания
гражданина-ответчика в действующей части Вооруженных Сил Российской
Федерации. В этом случае суд не праве принимать итоговые судебные акты
по делу, например, о введении процедуры реализации имущества.Однако
если процедура реализации имущества уже введена, то приостановление
производства по делу не является препятствием для проведения торгов
имущества гражданина. При этом если в результате реализации выручено
больше средств, чем составляют требования кредиторов и расходы по делу,
разница выплачивается ответчику. </s> |
<s>[INST] Меня мобилизовали. Я не успел рассчитаться с долгами, будет ли в отношении меня инициироваться процедура банкротства? [/INST] В
соответствии с пунктом 2 части 1 статьи 143 АПК РФ арбитражный суд
приостанавливает производство по делу в случае пребывания
гражданина-ответчика в действующей части Вооруженных Сил Российской
Федерации. В случае приостановления производства по делу суд не вправе
принимать итоговые судебные акты по делу, в частности о признании
банкротом, прекращении производства по делу. </s> |
<s>[INST] Как исполнить обязанность по уплате имущественных налогов в период военной службы? [/INST] Оплатить налоги можно: - по QR-коду или штрих-коду в налоговом уведомлении с использованием электронных платежных сервисов; - через Личный кабинет налогоплательщика-физического лица; - обратившись в банк; - через кассу местной администрации;
- организацию федеральной почтовой связи, а также через МФЦ, в котором
организован прием денежных средств в счет уплаты налогов.
Уплатить налоги за мобилизованного может любое лицо - родственники,
друзья и др. При этом в платежном поручении необходимо указать его ИНН.
Оформить такое поручение и произвести оплату онлайн можно в сервисе
«Уплата налогов и пошлин» на сайте ФНС России. При этом на третьем шаге
необходимо выбрать уплату за третье лицо.
Необходимо обратить внимание на то, что для граждан, призванных в
соответствии с Указом Президента Российской Федерации от 21.09.2022 №
647 (далее – Указ) на военную службу по мобилизации в Вооруженные Силы
Российской Федерации, продлены сроки уплаты налогов.
В частности, направленное в 2022 году мобилизованному лицу налоговое
уведомление, не оплаченное до 1 декабря 2022 года включительно,
исполнять не требуется. Задолженность по указанным в нем налогам не
возникает. Новое налоговое уведомление за
истекший до 2022 года период владения налогооблагаемым имуществом будет
направлено мобилизованному лицу после получения налоговым органом из
Минобороны России информации об увольнении мобилизованного лица с
военной службы. Оплачивать указанные в новом
налоговом уведомлении налоги необходимо не позднее 28-го числа третьего
месяца, следующего за месяцем окончания периода частичной мобилизации,
или увольнения такого лица с военной службы по основаниям, установленным
Указом. При этом оплатить налоги можно равными частями ежемесячно по
1/6 от общей суммы либо в общеустановленном порядке. Источник:Разъяснения Управления налогообложения имущества физических лиц </s> |
<s>[INST] Освобождены ли военнослужащие от уплаты налога на имущество физических лиц? [/INST] С
информацией о льготах можно ознакомиться в рубрике «Справочная
информация о ставках и льготах по имущественным налогам» на официальном
сайте ФНС России (https://www.nalog.ru/rn77/service/tax/).Для
военнослужащих льгота по налогу на имущество физических лиц
предоставляется в отношении только одного объекта налогообложения
каждого вида, не используемого в предпринимательской деятельности: а) квартира или комната; б) жилой дом; в) помещение или сооружение, указанные в пп. 14 п. 1 ст. 407 Налогового кодекса РФ; г) хозпостройка, указанная в пп. 15 п. 1 ст. 407 Налогового кодекса РФ;д) гараж или машино-место. Дополнительные
льготы по налогу на имущество физических лиц могут быть установлены
нормативными актами муниципальных образований (законами городов
федерального значения) (ст. 399 Налогового кодекса РФ). </s> |
<s>[INST] Предусмотрено ли освобождение от уплаты земельного налога для военнослужащих? [/INST] С
информацией о льготах можно ознакомиться в рубрике «Справочная
информация о ставках и льготах по имущественным налогам» на официальном
сайте ФНС России (https://www.nalog.ru/rn77/service/tax/). На
федеральном уровне льгот по земельному налогу для военнослужащих не
предусмотрено, но они могут быть предусмотрены нормативными актами
муниципальных образований (законами городов федерального значения) (ст.
387 Налогового кодекса РФ). </s> |
<s>[INST] Какие
органы и в какие сроки представляют в налоговые органы сведения,
необходимые для исчисления транспортного налога физическим лицам? [/INST] Органы,
осуществляющие регистрацию транспортных средств (органы ГИБДД,
инспекции гостехнадзора, органы Росавиации, органы Росморречфлота,
центры ГИМС МЧС России), обязаны сообщать сведения о них и их владельцах
в налоговые органы по месту своего нахождения в течение 10 дней со дня
регистрации, а также ежегодно до 15 февраля представлять указанную
информацию по состоянию на 1 января текущего года.* Источник:*Пункт 4 статьи 85 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Физ. лицаОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Кто является налогоплательщиком транспортного налога в случае наличия доверенности на право владения транспортным средством? [/INST] Транспортный
налог уплачивают граждане, на которых зарегистрированы транспортные
средства, независимо от передачи последних по доверенности другим лицам.Источник:Статья 357 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Физ. лицаОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Что является налоговой базой по транспортному налогу? [/INST] Налоговой базой является:1) в отношении транспортных средств, имеющих двигатели (за исключением воздушных транспортных средств), - мощность двигателя транспортного средства в лошадиных силах;2) в отношении воздушных транспортных средств, для которых определяется тяга реактивного двигателя, - паспортная статическая тяга
реактивного двигателя (суммарная паспортная статическая тяга всех
реактивных двигателей) воздушного транспортного средства на взлетном
режиме в земных условиях в килограммах силы; 3) в отношении водных несамоходных (буксируемых) транспортных средств, для которых определяется валовая вместимость, - валовая вместимость судна;4) в отношении иных водных и воздушных транспортных средств, не указанных выше, - единица транспортного средства. Налоговая база определяется отдельно по каждому транспортному средству. Источник:Статья 359 Налогового кодекса Российской ФедерацииОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Каковы порядок и сроки уплаты земельного налога? [/INST] Налогоплательщики - физические лица уплачивают земельный налог на основании налогового уведомления, направленного налоговым органом. Земельный налог уплачивается физическими лицами не позднее 1 декабря года, следующего за истекшим налоговым периодом. Если последний день срока уплаты налога приходится на день, признаваемый в соответствии с законодательством Российской Федерации выходным и (или) нерабочим праздничным днем, днем окончания срока считается ближайший следующий за ним рабочий день.* В случае перерасчета налоговым органом ранее исчисленного налога уплата налога осуществляется по налоговому уведомлению в срок, указанный в налоговом уведомлении.
При этом налоговое уведомление должно быть направлено не позднее 30
рабочих дней до наступления срока, указанного в налоговом уведомлении.Источник:Пункты 1 и 4 статьи 397 Налогового кодекса Российской Федерации;*Пункт 7 статьи 6.1 Налогового кодекса Российской Федерации Обращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] С
какого момента подлежит включению в состав основных средств и,
следовательно, налогообложению объект недвижимого имущества? Является ли
факт государственной регистрации права на объект недвижимого имущества
обязательным для перевода объекта в состав основных средств? [/INST]
Объекты недвижимого имущества подлежат включению в состав основных
средств при выполнении условий, установленных Федеральным стандарт
бухгалтерского учета ФСБУ 6/2020, утвержденным приказом Минфина России
от от 17.09.2020 № 204н. Объекты недвижимости, права на которые не
зарегистрированы, принимаются к бухгалтерскому учету на основании
первичных документов.Источник:Пункт 1 статьи 374 Налогового кодекса Российской Федерации;Приказ Минфина России от 17.09.2020 №204нКатегории налогоплательщиков: Юр. лицаОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Должны
ли представлять налоговые декларации российские организации, не имеющие
на балансе основных средств (или имеющие полностью самортизированное
имущество с нулевой остаточной стоимостью)? [/INST]
Российские организации, не имеющие на балансе недвижимого имущества,
подлежащего налогообложению по среднегодовой стоимости, не должны
представлять в налоговые органы налоговые декларации по налогу на
имущество организаций. Если у российской организации есть на балансе
объекты недвижимого имущества, подлежащие налогообложению по
среднегодовой стоимости, с нулевой стоимостью (полностью
самортизированные объекты основных средств или объекты, по которым
полностью начислен износ), то налоговую декларацию по налогу на
имущество организаций они представлять должны.Источник:Пункт 1 статьи 373 Налогового кодекса Российской Федерации;Пункт 1 статьи 374 Налогового кодекса Российской Федерации;Пункты 1 и 6 статьи 386 Налогового кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лицаОбращаем
Ваше внимание, что информацию о ставках и льготах по имущественным
налогам (регионального и местного уровня) Вы можете получить,
воспользовавшись сервисом Справочная информация о ставках и льготах по имущественным налогам </s> |
<s>[INST] Как учитываются расходы? [/INST] Расходами налогоплательщика признаются затраты после их фактической оплаты.Источник:Подпункт 2 пункта 5 статьи 346.5 Налогового Кодекса Российской ФедерацииКатегории налогоплательщиков: Юр. лица, Инд. предпр. </s> |
<s>[INST] Каким
образом устанавливается угроза возникновения признаков
несостоятельности (банкротства) заинтересованного лица в случае
единовременной уплаты им налога? [/INST] Угроза возникновения признаков несостоятельности (банкротства) устанавливается по результатам анализа финансового состояния хозяйствующего субъекта, проведенного ФНС России, в соответствии с Методикой
проведения анализа финансового состояния заинтересованного лица в целях
установления угрозы возникновения признаков его несостоятельности
(банкротства) в случае единовременной уплаты этим лицом налога, утверждаемой Министерством экономического развития Российской Федерации. Источник:Приказ
Минэкономразвития России от 26.06.2019 №382 «Об утверждении Методики
проведения анализа финансового состояния заинтересованного лица в целях
установления угрозы возникновения признаков его несостоятельности
(банкротства) в случае единовременной уплаты этим лицом налога и о
признании утратившим силу приказа Минэкономразвития России от 18 апреля
2011 г. № 175» </s> |
<s>[INST] Какие документы необходимо представить для рассмотрения вопроса о предоставлении отсрочки (рассрочки)? [/INST] Лицу,
претендующему на предоставление отсрочки или рассрочки, необходимо
подать в уполномоченный налоговый орган следующие документы:1) заявление по форме*, утвержденной ФНС России;2) справки банков о ежемесячных оборотах денежных средств
(драгоценных металлов) за каждый месяц из предшествующих подаче
заявления шести месяцев по счетам в банках, а также о наличии расчетных
документов, помещенных в соответствующую картотеку неоплаченных
расчетных документов, либо об их отсутствии в этой картотеке;3) справки банков об остатках денежных средств (драгоценных металлов) на всех счетах в банках;4) перечень контрагентов
- дебиторов с указанием цен договоров, заключенных с соответствующими
контрагентами - дебиторами (размеров иных обязательств и оснований их
возникновения), и сроков их исполнения (физическими лицами, не
являющимися индивидуальными предпринимателями, не представляется);5) документы, подтверждающие наличие оснований изменения срока уплаты налога, указанные в пункте 5 статьи 64 НК РФ (перечень документов зависит от конкретного основания для изменения срока уплаты);6) документы об имуществе, которое может быть предметом залога, поручительство либо банковская гарантия.Источник:*
приложение № 1 к Порядку предоставления налоговыми органами отсрочки,
рассрочки по уплате задолженности по налогам, сборам и страховым взносам
в бюджеты бюджетной системы Российской Федерации и (или) налогов,
сборов, страховых взносов, срок уплаты которых не наступил,
инвестиционного налогового кредита, утвержденному приказом ФНС России от
30.11.2022 № ЕД-7-8/1134@; пункты 4, 5 статьи 64 Налогового кодекса
Российской Федерации в редакции Федерального закона от 14.07.2022 №
263-ФЗ </s> |
<s>[INST] Куда
необходимо обратиться по вопросу предоставления отсрочки или рассрочки
по уплате налога, сбора, страховых взносов, а также пени и штрафа? [/INST] Для рассмотрения вопроса о возможности получения отсрочки или рассрочки необходимо обратиться:• если сумма по заявлению менее 10 млн. рублей – в Управление ФНС России по субъекту Российской Федерации по месту нахождения (месту жительства) заинтересованного лица; • если сумма по заявлению более 10 млн. рублей – в Межрегиональную инспекцию ФНС России по управлению долгом.Заявление подается по телекоммуникационным каналам связи или через личный кабинет налогоплательщика. Форма заявления утверждена приказом ФНС России от 30.11.2022 № ЕД-7-8/1134@.При заполнении заявления в поле «код налогового органа» указывается налоговый орган по месту учета налогоплательщика.Решение о предоставлении (отказе в предоставлении) отсрочки или рассрочки принимается в течение 10 рабочих дней со дня получения заявления уполномоченным налоговым органом.При необходимости запроса дополнительных сведений срок рассмотрения заявления может быть приостановлен налоговым органом, но не более чем на 20 календарных дней. Источник:Пункт
5 статьи 61, пункт 1 статьи 63, пункт 9 статьи 64 Налогового кодекса в
редакции Федерального закона от 14.07.2022 № 263-ФЗ; пункт
2 и приложение № 1 к Порядку предоставления налоговыми органами
отсрочки, рассрочки по уплате задолженности по налогам, сборам и
страховым взносам в бюджеты бюджетной системы Российской Федерации и
(или) налогов, сборов, страховых взносов, срок уплаты которых не
наступил, инвестиционного налогового кредита, утвержденному приказом ФНС
России от 30.11.2022 № ЕД-7-8/1134@ </s> |
<s>[INST] Какой срок предусмотрен для ответа налоговым органом на письменный запрос налогоплательщика? [/INST] Индивидуальное информирование на основании письменного запроса и Интернет-запроса осуществляется в течение 30 календарных дней со дня его регистрации в налоговом органе.При
необходимости срок рассмотрения письменного запроса может быть продлен
руководителем (заместителем руководителя) налогового органа, но не более
чем на 30 календарных дней, с обязательным информированием заявителя о
продлении срока рассмотрения такого запроса с указанием причин продления
срока, которое осуществляется не позднее срока его рассмотрения.Источник:Пункт
54 Административного регламента Федеральной налоговой службы по
предоставлению государственной услуги по бесплатному информированию (в
том числе в письменной форме) налогоплательщиков, плательщиков сборов и
налоговых агентов о действующих налогах и сборах, законодательстве о
налогах и сборах и принятых в соответствии с ним нормативных правовых
актах, порядке исчисления и уплаты налогов и сборов, правах и
обязанностях налогоплательщиков, плательщиков сборов и налоговых
агентов, полномочиях налоговых органов и их должностных лиц, а также по
приему налоговых деклараций (расчетов)», утвержденного Приказом ФНС
России от 08.07.2019 №ММВ-7-19/343@ (вступил в силу 5 мая 2020 года)Категории налогоплательщиков: Физ. лица </s> |
<s>[INST] Какой максимальный срок ожидания в очереди налогоплательщика, непосредственно обратившегося в налоговый орган? [/INST] Максимальный
срок ожидания в очереди в случае непосредственного обращения заявителя
(его представителя) в налоговый орган для представления документов,
необходимых для предоставления государственной услуги, или получения
результата предоставления государственной услуги составляет 15 минут.Источник:Пункт
26 Административного регламента Федеральной налоговой службы по
предоставлению государственной услуги по бесплатному информированию (в
том числе в письменной форме) налогоплательщиков, плательщиков сборов и
налоговых агентов о действующих налогах и сборах, законодательстве о
налогах и сборах и принятых в соответствии с ним нормативных правовых
актах, порядке исчисления и уплаты налогов и сборов, правах и
обязанностях налогоплательщиков, плательщиков сборов и налоговых
агентов, полномочиях налоговых органов и их должностных лиц, а также по
приему налоговых деклараций (расчетов)», утвержденного Приказом ФНС
России от 08.07.2019 №ММВ-7-19/343@ (вступил в силу 5 мая 2020 года)Категории налогоплательщиков: Физ. лица </s> |
<s>[INST] Перенаправляются ли обращения граждан в другие органы исполнительной власти? [/INST] Да.
Письменное обращение, содержащее вопросы, решение которых не входит в
компетенцию налогового органа, направляется в течение семи дней со дня
регистрации в соответствующий орган или соответствующему должностному
лицу, в компетенцию которых входит решение поставленных в обращении
вопросов, с уведомлением гражданина, направившего обращение, о
переадресации обращения*. Письменное обращение, содержащее
информацию о фактах возможных нарушений законодательства Российской
Федерации в сфере миграции, направляется в течение пяти дней со дня
регистрации в территориальный орган федерального органа исполнительной
власти в сфере внутренних дел и высшему должностному лицу субъекта
Российской Федерации (руководителю высшего исполнительного органа
государственной власти субъекта Российской Федерации), с уведомлением
гражданина, направившего обращение, о переадресации его обращения.**Если
текст письменного обращения не поддается прочтению или если текст
письменного обращения не позволяет определить суть предложения,
заявления или жалобы, то ответ на обращение не дается и оно не подлежит
направлению на рассмотрение в государственный орган, орган местного
самоуправления или должностному лицу в соответствии с их компетенцией, о
чем в течение семи дней со дня регистрации обращения сообщается
гражданину, направившему обращение, если его фамилия и почтовый адрес
поддаются прочтению.***Источник:*Пункт 3 статьи 8 Федерального закона «О порядке рассмотрения обращений граждан Российской Федерации»;**Пункт 3.1 статьи 8 Федерального закона № 59-ФЗ от 02.05.2006 «О порядке рассмотрения обращений граждан Российской Федерации»;***Пункт
4 и 4.1 статьи 11 Федерального закона от 02.05.2006 № 59-ФЗ «О порядке
рассмотрения обращений граждан Российской Федерации»Категории налогоплательщиков: Физ. лица </s> |
<s>[INST] Осуществляется ли личный прием граждан в налоговых органах? [/INST] Да.
Личный прием граждан в центральном аппарате Федеральной налоговой
службы и в территориальных налоговых органах осуществляют руководитель,
заместители руководителя налогового органа и уполномоченные должностные
лица налогового органа по предварительной записи на личный прием в
соответствии с графиком личного приема граждан, который размещен на
сайте Федеральной налоговой службы в разделе «Контакты и обращения»*Источник:Статья 13 Федерального закона 02.05.2006 № 59-ФЗ «О порядке рассмотрения обращений граждан Российской Федерации»;Раздел 12 Регламента Федеральной налоговой службы, утвержденного приказом ФНС России от 17.02.2014 № ММВ-7-7/53@;*www.nalog.gov.ruКатегории налогоплательщиков: Физ. лица </s> |
<s>[INST] В каких случаях на обращение гражданина не дается ответ? [/INST] Обращение
гражданина не рассматривается по существу и не дается ответ в случае,
если в обращении не указаны фамилия гражданина, направившего обращение,
или почтовый адрес, по которому должен быть направлен ответ. А также
в случае, если текст обращения не позволяет определить суть
предложения, заявления, жалобы или текст обращения не поддается
прочтению ответ на обращение не дается, однако в течение семи дней со
дня регистрации обращения об этом сообщается гражданину, направившему
обращение. Гражданин также уведомляется о невозможности дать ответ по существу вопроса, если:1)
в обращении обжалуется судебное решение (в этом случае оформляется
возврат обращения); содержатся нецензурные либо оскорбительные
выражения, угрозы жизни, здоровью и имуществу должностного лица, а также
членов его семьи (в этом случае сообщается о злоупотреблении правом на
обращение); 2) содержится вопрос, на который ему неоднократно
давались письменные ответы по существу в связи с ранее направляемыми
обращениями, и при этом в обращении не приводятся новые доводы или
обстоятельства (в этом случае оформляется прекращение переписки); 3)
содержится вопрос, ответ на который размещен на официальном сайте
государственного органа или органа местного самоуправления в сети
«Интернет» (в этом случае направляется ссылка на ресурс); 4)
содержится вопрос, на который не может быть дан ответ без разглашения
сведений, составляющих государственную или иную охраняемую федеральным
законом тайну (в этом случае сообщается о недопустимости разглашения
сведений). Если причины, по которым ответ по существу поставленных в
обращении вопросов не мог быть дан, в последующем были устранены,
гражданин вправе вновь направить обращение.Источник:Статья 11 Федерального закона от 02.05.2006 № 59-ФЗ «О порядке рассмотрения обращений граждан Российской Федерации»Категории налогоплательщиков: Физ. лица </s> |
Subsets and Splits