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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Offset of overpaid VAT in respect of income tax

There was an overpayment of income tax, and want to resolve this issue? solution is, you can take the opportunity to deduct the excess amount of the overpayment of VAT in respect of future payments on profits. Carrying on business, certainly you need to comply with tax obligations, the essence of which includes the payment of taxes. Depending on the form of economic activity, and are due to taxes. If you're a legitimate business and follow a common system of taxation, then you are required to pay income and, accordingly, the VAT. Not rare, in which the organization appears on the VAT overpaid. This occurs for various reasons, for example due to an error, admitted when calculating, while overstating the tax base, or incorrect re-payment of payment orders, and in many other cases. What are the options proposed legislation, to deal with such cases? Taxpayer offered three options, of which:

  1. Subsequent tax periods, pay less identified overpayment. If the overpayment is too big, it is possible to distribute it to multiple fiscal periods.
  2. Refund the overpayment.
  3. Implement perezachet overpayments to other taxes.

This article, consider the third embodiment Actions, which will help the owner make perezachet VAT overpaid, on account of income tax.

legislative acts, for perezacheta

For perezacheta overpayment to other taxes, reference is made to the first paragraph articles 78 NK RF which says, recalculation of the amount that can be made in case if the first tax, on which the overpayment is detected and a second, to be translated, They are local, federal or regional. It means, that produce perezachet Taxes different categories prohibited, eg, between local and regional or between federal and local. First you need to determine which group include taxes, before making perezachet. Income tax and VAT, refer to the federal tax, membership of which in accordance with the Article 13 NK RF certain . Consequently, perezachet between these taxes are allowed to carry out.

The algorithm

The company «№1» carries out wholesale trade in building materials, for the second quarter 2013 year VAT declaration was submitted. The declaration, in column 040, including the amount of $ 60000 rubles. when converted, accountant, made a mistake, counted twice this amount, ie. 120000 rubles, eventually formed the overpayment of 60000 rubles. During the quarter under "income" the amount payable to the budget was in the amount of 50000 rubles, and funds for the repayment of the tax at the firm were absent, due to overpayments. In accordance with 78 Article, clause 4 Tax Code, Company «№1», filed a request to the IRS their, perezachet on overpayment of VAT income. The statement asks implement perezachet amount of VAT overpaid, indicating CSC tax, in the amount 50000 rubles, which was formed by the transfer of the amount of tax to a surplus for the second quarter 2013 of the year, perezachest it to profit in the amount of tax 50000 rubles. The form of this statement is not regulated, but FNS website offers its recommended form, which can be used if necessary. AT perezachet statement on overpayment of taxes The following information must be present:

  • Tax authority, in which a request is sent
  • Name of legal or natural person, his INN, PPC, business address and telephone number
  • name of tax, which is to be made perezachet amount of BCF.

Applications must endorse and be signed by the director and chief accountant, and definitely secured the company's seal. It is important to know, in accordance with the 78 Article, clause 5 NK RF, the decision to transfer will be considered by the tax authority for 10 days, from the date of receipt of the application, or from the moment of signing the act of reconciliation. The decision to offset funds should be transferred to the taxpayer in writing. Consequently, you must apply for a 10-day period prior to the taking into account of tax payment, over which perezachet. In case of delay, you can impose a penalty. In accordance with 78 Article, paragraph 7, of the taxpayer during 3 years old, It retains the right to carry out perezachet from one tax to another.

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