VAT taxation of works and services performed by state, budgetary and autonomous institutions. VAT taxation of works and services performed by state, budgetary and autonomous institutions Tax Code article 146 paragraph 2

CHAPTER 3.5. TAXPAYERS - PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (introduced by Federal Law No. 269-FZ of August 2, 2019)

Chapter 4. REPRESENTATION IN RELATIONS REGULATED BY THE LEGISLATION ON TAXES AND FEES

Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATING AUTHORITIES, THEIR OFFICIALS dated December 28, 2010 N 404-FZ)

Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES AND THEIR OFFICIALS
Chapter 6. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES (as amended by Federal Laws No. 86-FZ of 30.06.2003, No. 404-FZ of 28.12.2010)

Section IV. GENERAL RULES FOR THE FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)

Chapter 7. OBJECTS OF TAXATION
Chapter 8. PERFORMANCE OF THE OBLIGATION TO PAY TAXES, FEES AND INSURANCE PREMIUMS
Chapter 10
Chapter 11
Chapter 12

Section V. TAX DECLARATION AND TAX CONTROL

Chapter 13. TAX DECLARATION
Chapter 14. TAX CONTROL

Chapter 14.1. RELATED PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN THE ORGANIZATION
Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARISONING THE TERMS OF TRANSACTIONS BETWEEN RELATED PARTIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS NOT RELATED
Chapter 14.3. METHODS USED IN DETERMINATION FOR TAX PURPOSES OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH RELATED PARTIES ARE PARTIES
Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTICE OF CONTROLLED TRANSACTIONS
Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PARTIES
Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law No. 348-FZ of November 4, 2014)

Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
Chapter 14.8. PROCEDURE FOR TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY

Section VI. TAX VIOLATIONS AND LIABILITY FOR THEIR COMPLETION

Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSES
Chapter 16. TYPES OF TAX VIOLATIONS AND RESPONSIBILITY FOR THEIR COMPLETION
Chapter 17. COSTS ASSOCIATED WITH THE IMPLEMENTATION OF TAX CONTROL
Chapter 18

Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTION OR INACTION OF THEIR OFFICIALS

Chapter 19
Chapter 20. CONSIDERATION OF A COMPLAINT AND DECISION ON IT

SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (introduced by Federal Law of November 27, 2017 N 340-FZ)

Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL AGREEMENTS OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 340-FZ of November 27, 2017)
Chapter 20.3. MUTUALLY AGREED PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TAXATION TREATMENT OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 325-FZ of September 29, 2019)

PART TWO

Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. TAX ON INCOME OF INDIVIDUALS
- Chapter 24. UNIFIED SOCIAL TAX (ARTICLES 234 - 245) Repealed from January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
- Chapter 25. TAX ON INCOME OF ORGANIZATIONS
- Chapter 25.1. FEES FOR THE USE OF ANIMAL WORLD OBJECTS AND FOR THE USE OF WATER BIOLOGICAL RESOURCES OBJECTS (introduced by Federal Law No. 148-FZ of November 11, 2003)
- Chapter 25.2. WATER TAX (introduced by Federal Law No. 83-FZ of July 28, 2004)
- Chapter 25.3. STATE DUTIES (introduced by Federal Law No. 127-FZ of November 2, 2004)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE PRODUCTION OF RAW HYDROCARBONS (introduced by Federal Law No. 199-FZ of July 19, 2018)
- Chapter 26. TAX ON EXTRACTION OF MINERAL RESOURCES
Section VIII.1. SPECIAL TAX REGIME (introduced by Federal Law No. 187-FZ of December 29, 2001)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
- Chapter 26.2. SIMPLIFIED TAXATION SYSTEM (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPUTED INCOME FOR CERTAIN TYPES OF ACTIVITIES (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.4. TAXATION SYSTEM FOR THE IMPLEMENTATION OF PRODUCT SHARED AGREEMENTS (introduced by Federal Law No. 65-FZ of June 6, 2003)
- Chapter 26.5. PATENT TAXATION SYSTEM (introduced by Federal Law No. 94-FZ of June 25, 2012)
Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law No. 148-FZ of November 27, 2001)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Repealed. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX
- Chapter 29. TAX ON GAMBLING BUSINESS
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS
Section X. LOCAL TAXES AND FEES (as amended by Federal Law No. 382-FZ of 29 November 2014)
- Chapter 31. LAND TAX
- Chapter 32. TAX ON PROPERTY OF INDIVIDUALS
- Chapter 33
Section XI. INSURANCE PREMIUM IN THE RUSSIAN FEDERATION (introduced by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 34. INSURANCE PREMIUM

Article 146 of the Tax Code of the Russian Federation. Object of taxation

1. The following operations are recognized as the object of taxation:

1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale collateral and transfer of goods (results of work performed, provision of services) under an agreement on the provision compensation or innovations and the transfer of property rights.

For the purposes of this chapter, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);

2) transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

4) importation of goods into the territory of the Russian Federation and other territories under its jurisdiction.

2. For the purposes of this chapter, the following shall not be recognized as an object of taxation:

2) transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other facilities socio-cultural and housing and communal purpose, roads, electrical networks, substations, gas networks, water intake facilities and other similar facilities to state authorities and local governments (or by decision of these authorities, to specialized organizations that use or operate these facilities for their intended purpose), as well as transfer to on a gratuitous basis of social and cultural facilities to the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, to the municipal treasury of the corresponding urban, rural settlement or other municipality;

4) the performance of works (rendering of services) by bodies that are part of the system of state authorities and local governments, within the framework of exercising their exclusive powers in a certain field of activity, if the obligation to perform these works (rendering services) is established by the legislation of the Russian Federation, legislation of the constituent entities of the Russian Federation, acts of local governments;

4.1) performance of work (rendering of services) by state institutions, as well as budgetary and autonomous institutions within the framework of the state (municipal) task, the source of financial support for which is a subsidy from the relevant budget of the budget system of the Russian Federation;

4.2) provision of services for granting the right of passage for vehicles on public toll highways of federal significance (toll sections of such highways), carried out in accordance with an agreement on trust management of highways, the founder of which is the Russian Federation, with the exception of services, payment for the provision of which remains at the disposal of the concessionaire in accordance with the concession agreement;

5) transfer on a gratuitous basis, the provision of services for the transfer for gratuitous use of fixed assets to state authorities and administrations and local governments, as well as state and municipal institutions, state and municipal unitary enterprises;

6) operations for the sale of land plots (shares in them);

7) transfer of property rights of the organization to its successor (successors);

8) transfer of funds or real estate for the formation or replenishment of the target capital of a non-profit organization in the manner established by the Federal law

8.1) transfer of real estate in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in any other case, if the return of such property transferred to replenish the target capital of a non-profit organization is provided for by a donation agreement and (or) the Federal law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations". The norm of this subparagraph shall apply when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (successors) or another non-profit organization in accordance with the Federal law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations";

9.3) transfer to the ownership on a gratuitous basis to educational and scientific non-profit organizations for the implementation of the statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, city of federal significance, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

10) the provision of services for the transfer for gratuitous use to non-profit organizations for the implementation of the statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region , an autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

11) performance of work (provision of services) as part of additional measures aimed at reducing tension in the labor market of the constituent entities of the Russian Federation, implemented in accordance with decisions of the Government of the Russian Federation;

12) transactions for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation, redeemed in the manner established by the Federal law dated July 22, 2008 N 159-FZ "On the peculiarities of the alienation of real estate in state or municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation";

13) related to the implementation of measures provided for by the Federal law"On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", operations for the sale of goods (works, services) and property rights of the Organizing Committee "Russia-2018", subsidiaries of the Organizing Committee "Russia-2018", the Russian Football Union, the producers of FIFA media information and suppliers of goods (works, services) FIFA, defined by the said Federal Law and being Russian organizations, as well as those associated with the implementation of measures for the preparation and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal law, transactions for the sale of goods (works, services) and property rights by the Russian Football Union and the local organizational structure, UEFA commercial partners, suppliers of goods (works, services) UEFA and UEFA broadcasters, as defined by the said Federal Law, in the period up to December 31, 2020 inclusive .

14) implementation by an autonomous non-profit organization established in accordance with the Federal law"On protecting the interests of individuals who have deposits in banks and separate structural divisions of banks registered and (or) operating on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol", property and property rights and the provision of services by this organization to represent the interests of depositors;

16) transfer on a gratuitous basis to state authorities of the constituent entities of the Russian Federation and local governments of property, including objects of construction in progress, by a joint-stock company, which was established in order to implement agreements on the creation of special economic zones and 100 percent of whose shares belong to the Russian Federation, and economic companies established with the participation of such a joint-stock company for the specified purposes, which are management companies of special economic zones;

17) transfer free of charge:

into the ownership of a non-profit organization, the main statutory goals of which are the promotion and holding of the FIA Formula 1 World Championship, a real estate object for holding Formula 1 series road and ring car races, as well as simultaneously with the said real estate object of intangible assets and (or) necessary to ensure the functioning of the specified real estate objects of infrastructure, movable property;

into state or municipal ownership of an immovable property intended for holding sports events in speed skating, as well as, simultaneously with the said immovable property, infrastructure facilities, movable property necessary to ensure the functioning of the said immovable property;

18) transfer on a gratuitous basis to state authorities and (or) local authorities of the results of work on the creation and (or) reconstruction of heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems located in the state or municipal property and transferred for temporary possession and use to the taxpayer in accordance with lease agreements, as well as heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems created by the taxpayer during the term of the lease agreements, in the event the conclusion by this taxpayer in relation to these objects of concession agreements in accordance with part 1 of article 51 Federal Law No. 115-FZ of July 21, 2005 "On Concession Agreements";

19) transfer on a gratuitous basis to the state treasury of the Russian Federation of real estate objects;

20) transfer on a gratuitous basis of property to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

1. The following operations are recognized as the object of taxation:

1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights.

For the purposes of this chapter, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);

3) performance of construction and installation works for own consumption;

2. For the purposes of this chapter, the following shall not be recognized as an object of taxation:

1) the operations specified in paragraph 3 of Article 39 of this Code;

2) transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other social and cultural and housing and communal facilities, roads, electrical networks, substations, gas networks, water intake facilities and other similar objects to state authorities and local governments (or by decision of these bodies, to specialized organizations that use or operate these objects for their intended purpose), as well as the transfer on a gratuitous basis of social and cultural facilities to the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, to the municipal treasury of the corresponding urban, rural settlement or other municipal formation;

3) transfer of property of state and municipal enterprises, redeemed in the order of privatization;

6) operations for the sale of land plots (shares in them);

7) transfer of property rights of the organization to its successor (successors);

8) transfer of funds or real estate for the formation or replenishment of the target capital of a non-profit organization in the manner established by Federal Law No. 275-FZ of December 30, 2006 “On the Procedure for Forming and Using the Target Capital of Non-Commercial Organizations”;

8.1) the transfer of real estate in the event of dissolution of the endowment of a non-profit organization, cancellation of a donation, or in any other case, if the return of such property transferred to replenish the endowment of a non-profit organization is provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275- Federal Law "On the procedure for the formation and use of the target capital of non-profit organizations". The norm of this subparagraph is applied when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (successors) or another non-profit organization in accordance with the Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of the endowment capital of non-profit organizations" ;

12) transactions for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation, redeemed in the manner established by Federal Law No. property in state or municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation”;

13) related to the implementation of measures provided for by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", transactions for the sale of goods (works, services) and property rights by the Organizing Committee "Russia-2018", subsidiaries of the Organizing Committee "Russia-2018", the Russian Football Union, producers of FIFA media information and suppliers of goods (works, services) FIFA, determined by the specified Federal law and being Russian organizations, as well as related to the implementation of measures for the preparation and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, operations for the sale of goods (works, services) and property rights by the Russian Football Union and the local authority organization, commercial partners of UEFA, suppliers of goods (works, services) of UEFA and broadcasters of UEFA, determined by the said Federal Law, in the period up to December 31, 2020 inclusive.

14) the sale of property by an autonomous non-profit organization established in accordance with the Federal Law “On protecting the interests of individuals who have deposits in banks and separate structural divisions of banks registered and (or) operating in the Republic of Crimea and in the federal city of Sevastopol” and property rights and the provision of services by this organization to represent the interests of depositors;

15) transactions for the sale of property and (or) property rights of debtors recognized in accordance with the legislation of the Russian Federation as insolvent (bankrupt);

17) transfer on a gratuitous basis to the ownership of a non-profit organization, the main statutory goals of which are the popularization and holding of the FIA Formula 1 World Championship, a real estate object for holding Formula 1 road and ring car races, as well as simultaneously with the above an object of immovable property of intangible assets and (or) necessary to ensure the functioning of the said object of immovable property, infrastructure facilities, movable property;

18) transfer on a gratuitous basis to state authorities and (or) local authorities of the results of work on the creation and (or) reconstruction of heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems located in the state or municipal property and transferred for temporary possession and use to the taxpayer in accordance with lease agreements, as well as heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems created by the taxpayer during the term of the lease agreements, in the event the conclusion by this taxpayer in relation to these objects of concession agreements in accordance with Part 1 of Article 51 of the Federal Law of July 21, 2005 N 115-ФЗ “On Concession Agreements”;

19) transfer on a gratuitous basis to the state treasury of the Russian Federation of real estate objects;

20) transfer on a gratuitous basis of property to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

Commentary on Art. 146 Tax Code of the Russian Federation

Article 146 of the Tax Code of the Russian Federation contains 2 lists of operations:

a) which relate to the objects of taxation for VAT (clause 1, article 146 of the Tax Code of the Russian Federation);

b) which are not recognized as an object of taxation for the purposes of applying Ch. 21 of the Tax Code of the Russian Federation (clause 2 of article 146 of the Tax Code of the Russian Federation).

According to paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the following are recognized as objects of VAT taxation:

1) sale on the territory of the Russian Federation of goods (works, services), as well as the transfer of property rights. In turn, the sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another face. This is stated in paragraph 1 of Art. 39 of the Tax Code of the Russian Federation.

For the purposes of Chap. 21 of the Tax Code of the Russian Federation, the transfer of ownership of goods, the results of work performed, the provision of services free of charge are recognized as the sale of goods (works, services).

In addition, the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation) are recognized as sales;

2) transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs. True, only if the costs of acquiring these goods (works, services) are not taken into account when taxing profits.

Recall: when calculating income tax, income is reduced only by those expenses that meet the criteria established by Art. 252 of the Tax Code of the Russian Federation. That is, the costs must be justified (economically justified), documented and made for activities aimed at generating income.

Also, the object of VAT taxation arises in the case of the transfer to structural divisions of property acquired for their own needs;

3) performance of construction and installation works for own consumption. The Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 23, 2010 N 3309/10 states that, according to paragraphs. 3 p. 1 art. 146 of the Tax Code of the Russian Federation, as construction and installation works performed for own consumption, those works are subject to qualification, as a result of which the organization creates objects to be used in its own activities. During the construction of objects for the purpose of their subsequent sale, construction work cannot be qualified as being carried out for own consumption, and the object of VAT arises when the constructed object is sold. If the specified purpose of the construction is proven, then it has no legal significance whether during the construction period it was financed by third parties and whether the relevant agreements were concluded, involving the alienation of the constructed objects;

4) importation of goods into the territory of the Russian Federation and other territories under its jurisdiction.

The importation of goods into the customs territory of the Customs Union means the performance of actions related to crossing the customs border, as a result of which the goods arrived in the customs territory of the Customs Union by any means, including forwarding in international mail, the use of pipeline transport and power lines, before they are released by the customs authorities . Such a definition is given in paras. 3 p. 1 art. 4 of the Customs Code of the Customs Union.

The importation of goods into the Russian Federation in accordance with Federal Law No. 311-FZ of November 27, 2010 “On Customs Regulation in the Russian Federation” (hereinafter referred to as Law No. 311-FZ) means the actual crossing by goods of the State Border of the Russian Federation and (or) outside the territories of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and the norms of international law, as a result of which the goods arrived from other states - members of the Customs Union or from territories that are not included in the single customs territory of the Customs Union , to the territory of the Russian Federation and (or) on the territory of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and international law, and all subsequent actions with these goods until they are released by the customs authorities, which where such release is provided for by the customs legislation of the Customs Union and (or) Law N 311-FZ (clauses 1 p. 1 art. 5 of Law N 311-FZ).

In paragraph 2 of Art. 146 of the Tax Code of the Russian Federation lists transactions that are not recognized as an object of taxation. These are, in particular:

1. The operations specified in paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, that is, which are not recognized as sales, which include: the implementation of operations related to the circulation of Russian or foreign currency (for

except for the purposes of numismatics); transfer of fixed assets, intangible assets and (or) other property of the organization of its

successor (successors) in the reorganization of this organization; transfer of fixed assets, intangible assets and (or) other property to non-commercial

organizations for the implementation of the main statutory activities not related to entrepreneurial activities; transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of economic companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), an investment partnership agreement, share contributions to mutual funds of cooperatives); transfer of property and (or) property rights under a concession agreement in accordance with

the legislation of the Russian Federation; transfer of property within the limits of the initial contribution to a participant in a business company or

partnership (to its legal successor or heir) in the event of withdrawal (withdrawal) from a business company or partnership, as well as in the distribution of property of a liquidated business company or partnership between its participants; transfer of property within the initial contribution to a participant in a simple partnership agreement (agreement on joint activities), an investment partnership agreement or its successor in the event of separation of its share from the property that is in common ownership of the participants in the agreement, or division of such property; transfer of residential premises to individuals in the houses of the state or municipal

housing stock during privatization; seizure of property by confiscation, inheritance of property, as well as the conversion of ownerless and abandoned things, ownerless animals, finds, treasures into the ownership of other persons in accordance with the norms of the Civil Code of the Russian Federation; transfer of property to participants in a business company or partnership in the course of distribution

property and property rights of a liquidated organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi or a marketing partner of the International Olympic Committee in accordance with Art. 3.1 of the Federal Law of December 1, 2007 N 310-FZ "On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation" . This provision applies if the creation and liquidation of an organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi or a marketing partner of the International Olympic Committee in accordance with Art. 3.1 of the said Federal Law are carried out during the organization of the XXII Olympic Winter Games and the XI

Paralympic Winter Games 2014 in Sochi, established by Part 1 of Art. 2 of the said Federal Law; other operations in cases stipulated by the Tax Code of the Russian Federation.

2. Transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of social and cultural and housing and communal purposes, as well as roads, electrical networks, substations, gas networks, water intake facilities and other similar objects to state authorities and bodies local self-government (or, by decision of the said bodies, to specialized organizations that use or operate the said facilities for their intended purpose).

3. Transfer of property of state and municipal enterprises, redeemed in the order of privatization.

Privatization of state and municipal property is a paid alienation of property owned by the Russian Federation, constituent entities of the Russian Federation, municipalities, into the ownership of individuals and (or) legal entities. This follows from Art. 1 of the Federal Law of December 21, 2001 N 178-FZ "On the privatization of state and municipal property".

4. Performance of work (rendering of services) by bodies that are part of the system of state authorities and local governments, within the framework of the exercise of the exclusive powers vested in them in a certain area of activity, if the obligation to perform the specified work (rendering of services) is established by the legislation of the Russian Federation, legislation of the constituent entities of the Russian Federation, acts of local governments (clause 4, clause 2, article 146 of the Tax Code of the Russian Federation).

When applying this rule, the following conditions must be met at the same time:

a) works (services) must be performed (rendered) by bodies included in the system of bodies

state power and local governments;

b) the obligation to perform these works (services) must be established by federal legislation or the legislation of the constituent entities of the Russian Federation or acts of local governments;

c) these bodies should be vested with exclusive powers in accordance with the established

field of activity.

Also, the specified norm of the Tax Code of the Russian Federation applies only to works (services) performed (rendered) by these bodies, and does not apply to the sale of goods (for example, in particular real estate) carried out by these bodies.

For example, the following services are not subject to VAT:

- State Fire Service to ensure fire safety of settlements and organizations (enterprises) (Letter of the Ministry of Taxes of Russia dated March 2, 2001 N VG-6-03 / [email protected]);

- State Courier Service of the Russian Federation, provided for by the list given in Art. 2 of the Federal Law of December 17, 1994 N 67-FZ "On Federal Courier Communication" (Letter of the Ministry of Finance of Russia of April 8, 2005 N 03-04-11 / 77);

- on the protection of property of individuals and legal entities on the basis of agreements concluded with them, which are provided by private security units (Letter of the Ministry of Taxes of Russia dated June 29, 2004 N 03-1-08 / 1462 / [email protected]);

- rendered by the territorial bodies of the Federal Agency for Real Estate Objects for the right to conclude a lease agreement (Letter of the Ministry of Taxes of Russia dated June 10, 2002 N 03-1-09 / 1558 / 16-X194).

5. Performance of works (rendering of services) by state-owned institutions, as well as budgetary and autonomous institutions within the framework of the state (municipal) task, the source of financial support for which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation.

6. Provision of services for granting the right of passage of vehicles on toll roads of general use of federal significance (toll sections of such highways), carried out in accordance with an agreement on trust management of roads, the founder of which is the Russian Federation, with the exception of services, payment for the provision of which remains at the disposal of the concessionaire in accordance with the concession agreement.

7. Transfer on a gratuitous basis, provision of services for the transfer for gratuitous use of fixed assets to state authorities and administrations and local governments, as well as state and municipal institutions, state and municipal unitary enterprises.

8. Realization of land plots (shares in them).

9. Transfer of property rights of the organization to its successor (successors).

10. Transfer of funds or real estate for the formation or replenishment of the target capital of a non-profit organization in the manner established by Federal Law No. 275-FZ of December 30, 2006 "On the procedure for the formation and use of the target capital of non-profit organizations".

11. The transfer of real estate in the event of the dissolution of the endowment of a non-profit organization, the cancellation of a donation, or in any other case, if the return of such property transferred to replenish the endowment of a non-profit organization is provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275 -FZ "On the procedure for the formation and use of the target capital of non-profit organizations". The norm of this subparagraph is applied when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (successors) or another non-profit organization in accordance with Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of the endowment capital of non-profit organizations ".

12. According to paragraphs. 9 p. 2 art. 146 of the Tax Code of the Russian Federation are not recognized as an object of VAT taxation of transactions for the sale by taxpayers who are Russian organizers of the Olympic Games and Paralympic Games of goods (works, services) and property rights, carried out in agreement with persons who are foreign organizers of the Olympic Games and Paralympic Games as part of the execution obligations under the agreement concluded by the International Olympic Committee with the Olympic Committee of Russia and Sochi to host the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi.

According to Art. 3 of Federal Law N 310-FZ Russian organizers of games are:

— Autonomous non-profit organization "Organizing Committee of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi";

- organizations created by the Federal Law that perform managerial and other socially useful functions related to engineering surveys during construction, design, construction and reconstruction, organization of the operation of facilities necessary for the Olympic Games and Paralympic Games and the development of Sochi as a mountain climatic resort.

13. Provision of services for the transfer for gratuitous use to non-profit organizations for the implementation of statutory activities of state property that is not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, city of federal significance, autonomous region , an autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipality (clause 10 clause 2 article 146 of the Tax Code of the Russian Federation).

14. Performance of work (provision of services) as part of additional measures aimed at reducing tension in the labor market of the constituent entities of the Russian Federation, implemented in accordance with the decisions of the Government of the Russian Federation (clause 11, clause 2, article 146 of the Tax Code of the Russian Federation).

15. Operations for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipality, redeemed in the manner established by Federal Law of July 22, 2008 N 159-ФЗ “On the Features of Alienation real estate owned by the state of the constituent entities of the Russian Federation or municipally owned and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation” (clauses . 12 p. 2 art. 146 of the Tax Code of the Russian Federation).

Please note that from January 1, 2015, the list of transactions not subject to VAT includes transactions for the sale of property and (or) property rights of debtors recognized insolvent (bankrupt) in accordance with the legislation of the Russian Federation (clause 15 clause 2 article 146 Tax Code of the Russian Federation as amended by the Federal Law of November 24, 2014 N 366-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation").

77 city Moscow

Publication date: 12/15/2017

Question: On the procedure for applying subparagraph 4.1 of paragraph 2 of Article 146 and paragraph 3 of Article 161 of the Tax Code of the Russian Federation

Answer:

The Federal Tax Service, in connection with numerous appeals from territorial tax authorities and taxpayers regarding the payment of value added tax (hereinafter referred to as VAT) when state institutions provide services for the lease of state (municipal) property, reports the following.

According to subparagraph 4.1 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), operations for the provision of services by state institutions are not recognized as an object of taxation by value added tax.

Based on Article 123.22 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), a state institution is a state (municipal) institution.

By virtue of the provisions of articles 214, 215 and 296 of the Civil Code, property is assigned to state (municipal) institutions on the basis of the right of operational management.

In view of the above, when state institutions provide services for the lease of state (municipal) property assigned to state institutions (including state authorities and administrations, as well as local governments) on the basis of the right of operational management, the object of VAT taxation does not arise. In this regard, tenants of such property do not pay VAT as a tax agent.

In accordance with paragraph 3 of Article 161 of the Code, when federal property, property of constituent entities of the Russian Federation and municipal property are leased out on the territory of the Russian Federation by public authorities and local governments, the tax base for VAT is determined as the amount of rent including tax. In this case, the tax base is determined by the tax agent separately for each leased property. In this case, tenants of the said property are recognized as tax agents. These persons are obliged to calculate, withhold from the income paid to the lessor, and pay to the budget the corresponding amount of tax.

In accordance with Article 214 of the Civil Code, state property in the Russian Federation is property owned by the right of ownership of the Russian Federation (federal property), and property owned by the right of ownership of the constituent entities of the Russian Federation - republics, territories, regions, cities of federal significance, an autonomous region, autonomous regions (property of the subject
Russian Federation).

The funds of the relevant budget and other state property not assigned to state enterprises and institutions constitute the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district.

According to Article 215 of the Civil Code, property owned by urban and rural settlements, as well as other municipalities, is municipal property.

Local budget funds and other municipal property not assigned to municipal enterprises and institutions constitute the municipal treasury of the corresponding urban, rural settlement or other municipal formation.

Taking into account the above, when state (municipal) property is provided for rent by state authorities and administrations, local governments, which is not assigned to state (municipal) enterprises and institutions, constituting the state (municipal) treasury, the obligation to calculate and pay VAT is assigned to the tenant, being a tax agent.

A similar conclusion follows from the Rulings of the Supreme Court of the Russian Federation of November 15, 2017 No. 309-KG17-16472, of September 27, 2017 No. 301-KG17-13104, of March 26, 2015 No. 310-KG15-1150.

This position has been agreed with the Russian Ministry of Finance.

Bring this letter to lower tax authorities and taxpayers.

Acting State Councilor
Russian Federation 3rd class
D.S. satin

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia is not:

an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the Procedure for Considering Appeals from Citizens of the Russian Federation”;
a complaint against the action (inaction) of officials of the tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service in order to improve the quality of tax administration and work with taxpayers.

2. For the purposes of this chapter, the following shall not be recognized as an object of taxation:

3) transfer of property of state and municipal enterprises, redeemed in the order of privatization;

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6) operations for the sale of land plots (shares in them);

7) transfer of property rights of the organization to its successor (successors);

8) transfer of funds or real estate for the formation or replenishment of the target capital of a non-profit organization in the manner established by the Federal Law

8.1) the transfer of real estate in the event of dissolution of the endowment of a non-profit organization, cancellation of a donation, or in any other case, if the return of such property transferred to replenish the endowment of a non-profit organization is provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275- Federal Law "On the procedure for the formation and use of the target capital of non-profit organizations". The norm of this subparagraph shall apply when such property is transferred by a non-profit organization - the owner of the endowment capital to the donor, his heirs (legal successors) or another non-profit organization in accordance with Federal Law No. 275-FZ of December 30, 2006 "On the procedure for the formation and use of the endowment capital of non-profit organizations" ;

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Federal Law No. 281-FZ of November 25, 2009 supplemented paragraph 2 of Article 146 of this Code with subparagraph 10, which shall enter into force on January 1, 2010, but not earlier than one month after the official publication of the said Federal Law

12) transactions for the sale (transfer) on the territory of the Russian Federation of state or municipal property not assigned to state enterprises and institutions and constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous okrug, as well as municipal property not assigned to municipal enterprises and institutions and constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation, redeemed in the manner established by Federal Law No. property in state or municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation";

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Federal Law No. 78-FZ of April 20, 2014 supplemented paragraph 2 of Article 146 of this Code with subparagraph 14, which applies to legal relations arising from the date of entry into force of Federal Law No. 39-FZ of April 2, 2014

14) the sale by an autonomous non-profit organization established in accordance with the Federal Law "On protecting the interests of individuals who have deposits in banks and separate structural divisions of banks registered and (or) operating in the territory of the Republic of Crimea and in the territory of the federal city of Sevastopol", property and property rights and the provision of services by this organization to represent the interests of depositors;

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Federal Law No. 366-FZ of November 24, 2014 supplemented paragraph 2 of Article 146 of this Code with subparagraph 15, which shall enter into force not earlier than one month after the official publication of the said Federal Law and not earlier than the 1st day of the next tax period following value added tax

15) transactions for the sale of property and (or) property rights of debtors recognized in accordance with the legislation of the Russian Federation as insolvent (bankrupt);

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Paragraph 2 was supplemented by subparagraph 16 from January 1, 2018 - Federal Law of November 27, 2017 N 351-FZ

17) transfer free of charge:

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Paragraph 2 was supplemented by subparagraph 18 from January 1, 2019 - Federal Law of November 12, 2018 N 414-FZ

18) transfer on a gratuitous basis to state authorities and (or) local authorities of the results of work on the creation and (or) reconstruction of heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems located in the state or municipal property and transferred for temporary possession and use to the taxpayer in accordance with lease agreements, as well as heat supply facilities, centralized hot water supply systems, cold water supply and (or) sanitation, individual objects of such systems created by the taxpayer during the term of the lease agreements, in the event the conclusion by this taxpayer in relation to these objects of concession agreements in accordance with Part 1 of Article 51 of the Federal Law of July 21, 2005 N 115-FZ "On Concession Agreements";

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Paragraph 2 was supplemented by subparagraph 19 from July 1, 2019 - Federal Law of April 15, 2019 N 63-FZ

19) transfer on a gratuitous basis to the state treasury of the Russian Federation of real estate objects;

Information about changes:

Paragraph 2 was supplemented by subparagraph 20 from April 15, 2019 - Federal Law of April 15, 2019 N 63-FZ

20) transfer on a gratuitous basis of property to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

1. In the production of excisable goods, the following shall be recognized as payers:

1.1. organizations and individual entrepreneurs engaged in the production of excisable goods from any type of raw materials (tolling or own) and (or) using excisable goods.

The production of excisable goods also includes:

bottling of excisable alcoholic products and beer, carried out as part of the overall production process of these excisable goods in accordance with the requirements of state standards and (or) other technical legal acts that regulate the production process of these excisable goods and approved in the manner prescribed by law;

any kind of mixing of goods (including the infusion of alcoholic products) in the places of their storage and sale (with the exception of alcoholic products sold at retail prices, produced by mixing and (or) infusion of alcoholic products by organizations, individual entrepreneurs engaged in public catering), as a result which the excisable goods are obtained;

1.2. legal entities of the Republic of Belarus engaged in contract manufacturing of tobacco products.

2. When importing excisable goods into the territory of the Republic of Belarus under commission agreements, commission agreements and other similar civil law agreements, organizations and individual entrepreneurs importing excisable goods are recognized as payers.

3. When selling excisable goods imported into the territory of the Republic of Belarus under commission agreements, commission agreements and other similar civil law contracts, organizations and individual entrepreneurs entrusted with the sale of excisable goods are recognized as payers.

4. When selling (transferring) liquefied hydrocarbon gas and compressed natural fuel gas for refueling vehicles (including own vehicles) through gas stations, as well as using fuel dispensing equipment, organizations and individual entrepreneurs that carry out such sale (transfer ).

5. In case of use (sale, transfer) of diesel fuel purchased (received) for the production of diesel fuel with fatty acid methyl esters for other purposes, organizations and individual entrepreneurs that allowed such improper use (sale, transfer) are recognized as payers.

6. Legal entities of the Republic of Belarus are recognized as payers when using (realizing, transferring) not for their intended purpose:

raw ethyl alcohol from food raw materials purchased (received) for the production of rectified ethyl alcohol;

rectified ethyl alcohol from food raw materials purchased (received) for the production of alcoholic products, vinegar and low-alcohol drinks;

alcohol purchased (received) for the production of medicines, veterinary drugs;

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VAT taxation of works and services performed by state, budgetary and autonomous institutions. VAT taxation of works and services performed by state, budgetary and autonomous institutions Tax Code article 146 paragraph 2

Article 146 of the Tax Code of the Russian Federation. Object of taxation

Commentary on Art. 146 Tax Code of the Russian Federation

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