Income tax at the rate of 0%

Income tax at the rate of 0%

according to the article, 284.1 Tax Code, presently, tax concessions in the form of 0% tax on income from certain activities. From profit tax exempt organization actually, who carry out educational and medical activities. part of 6 articles 5 law № 395 FZ, These benefits are valid for the period from 01.01.2011 by 01.01.2020 of the year.

What organizations can use to profit tax at the rate of 0%?

This educational and medical organizations, whose work falls into the list, accepted Resolution of the Government № 917 from 10.11.2011 g.

Important! Sanatorium activities can not rely on rate 0% (it is not carried in the Act to the medical activities). I.e, If you indicated during registration at 85.11.2, signifying, that the company belongs to the sanatorium, so, zero rate does not apply to the enterprise.

What conditions need to do?

  • The company has the appropriate license his work (medical, education).
  • Income from research and development (as well as of the licensed activity) should be more 90% from income, organizing the tax base on Article 25 of the Tax Code. And if the organization conducts medical activities, and at the same time education, the income from them are summarized.
  • During a year, continuously, in the state of the organization should be more than 15 employees. And half of them must be certified by experts and have, prove it.
  • The company in a tax period must be no operation for forward transactions and bills.

Important! If you breach any of the conditions, above, the organization will be obliged to pay the tax (at the rate 20%) in its entirety, together with the said penalties and re-submit a revised declaration.

If the conditions have been violated and the company was deprived of the right to use the zero tax rate, the next opportunity to design this benefit will only appear after 5 years old.

What should be done, to go to a zero rate?

Income tax at the rate of 0%
Income tax at the rate of 0%

In order to avail of this benefit on income tax, the organization must submit to the tax office the following documents:

  1. Photocopies of relevant documents;
  2. Statement on the transition to the preferential treatment.

All documents must be submitted no later than, one month before the beginning of the tax period. The undoubted relief is, that this procedure is carried out once, it does not need to be repeated annually.

However, if you change the list of services or the name of the company, you will need to re-registration.

Besides, in accordance with paragraph 7 articles 284.1 NK RF, organization can voluntarily return at any time to the general regime of income tax.

How to report?

Income tax at the rate of 0%
Income tax at the rate of 0%

At the end of each year, an entity is required to confirm the validity of the zero rate to provide tax authority:

  1. Calculation of the share of revenues from the activities in the field of education or medicine.
  2. A certificate on the total number of employees in the state.
  3. In particular, medical companies must provide data on staff form MMV-7-3 / 892 @, which has a professional certificate.

Important! It is not necessary at the time of the quarterly reports submitted documents to confirm the benefits. Transition to preferential taxation does not eliminate the annual declarations of the relevant service.

special cases, associated with the privilege.

1. In casesIf the organization, which uses a zero rate wish to go for a total 20% bet, it must submit an application to the tax office.
Important! If the transition is carried out by the total bet in the middle of the year, the tax is reduced and interest, together with penalties.

2. Benefits may not use the organization, which have been registered only. AT letter 03-03-10/23 said, that this is possible if, when will the next tax period.

3. from writing 03-03-06/4/90, Company, lost the right to USN, not be able to immediately use exemption. Under these conditions, the rate may be applied from next year after the loss of the right to USN.

4. If the organization moved from a zero rate for the total, they can not avail of this benefit again. You can apply again after 5 years old.

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