The concept of interdependent persons in tax legal relations. Interdependent persons in tax legal relations

Transactions between interdependent parties have always been and remain the object of close monitoring by regulatory fiscal authorities. Under what conditions are enterprises and citizens considered dependent on each other? In what order is the share of participation of one economic entity in the activities of another determined? What does the Russian Tax Code regulate regarding the issue of interdependent persons? Next, we will look at all the nuances in detail.

To understand whether the persons are dependent and the relationship is connected, it is necessary to refer to the tax legislation of Russia. The corresponding Chapter 14. 1 with current changes is devoted to the rules for determining interdependent companies and citizens; the procedure for calculating the share of participation.

The concept of interdependent persons under the Tax Code of the Russian Federation establishes the mutual dependence of business entities as a possibility of direct influence on the results/conditions of concluded transactions, financial results economic work business (stat. 105.1). In this case, organizations, entrepreneurs and individuals can be involved in the relationship. The maximum number of participants is not limited, the minimum is 2. Recognition of persons as interdependent entails increased attention from tax authorities, analysis and control of concluded transactions and the applied pricing system.

Important! If individuals are recognized as interdependent by the Federal Tax Service Inspectorate, the tax authority has the right to thoroughly check the completeness of the determination tax base, accruals for budget payments and settlements with the state. Therefore, controlled transactions must be concluded very carefully in order to justify the price level in the event of claims from the tax inspectorate, as well as judicial authorities.

Interdependent persons in tax legal relations 2016

Legal status of interdependent persons 2016 and more early periods was determined on the basis of Articles 20 and 40. Until 2012, the methodology for determining the market price was widely used, in case of deviation from which by more than 20% in any direction, inspectors could recalculate the amount of tax charges. According to stat. 20 interdependent persons for tax purposes are also recognized as those influencing the final results of a company/individual, but the list of such entities has been expanded from 3 points (stat. 20 of the Tax Code) to 11 (stat. 105.1 of the Tax Code).

Note! By decision of the courts, persons can be recognized as dependent even in the absence of grounds from paragraph 2 of Art. 105.1, if the conditions for influencing the results of transactions in accordance with clause 1 of Art. 105.1. This norm is established by clause 7 of the stat. 105.1 and clause 2 stat. 20.

Signs of interdependent persons

The characteristics of interdependent persons in tax law are listed in Art. 105.1. The conditions for controllability of transactions are given below. Remember that these are the criteria that primarily attract the attention of tax authorities:

1. Legal entities are recognized as dependent if they participate (directly or indirectly) of one enterprise in another with a share of more than 25%.
2. Citizen and legal entity a person subject to the direct/indirect participation of the physicist in the enterprise with a share of over 25%.
3. Legal persons, subject to the participation of one citizen in each enterprise with a share of over 25%.
4. An enterprise and a citizen, subject to the possibility of the latter influencing the election of management persons (at least 50%) of the legal entity.
5. Enterprises whose management is made up of the same citizens (more than 50% of the composition).
6. Enterprises whose boards of directors are formed from the same citizens (more than 50% of the composition).
7. The enterprise and the citizen who is the director of the legal entity. faces.
8. Enterprises subject to the appointment of the same citizen as their director.
9. Legal entities/individuals, subject to the participation of each party in the other by more than 50%.
10. Citizens are subject to direct official subordination to one another.
11. Citizens due to close family ties (parents with children, spouses, sisters and brothers, etc.).

According to paragraph 6 of Art. 105.1 interdependent persons for tax purposes may be parties who independently recognize themselves as such on other grounds.

Examples of interdependent persons

Let's say enterprise A owns 40% authorized capital enterprise B. In accordance with subparagraph. 1 clause 2 stat. 105.1 such legal entities. persons are recognized as dependent on the basis of exceeding the minimum share of 25% with the participation of one organization in another.

The algorithm for calculating the share of participation is regulated by stat. 105.2 NK. According to legal requirements, direct and indirect participation is determined by sequentially calculating the previous entity in each subsequent one. Let's look at what has been said with an example.

Let’s assume that the authorized capital of organization 1 is 100,000 rubles, of which organization 2 contributed 65,000 rubles. 15 out of 20 shares of organization 2 belong to organization 3, one of the founders of which is citizen I.L. Fadeev. His contribution is 25,000 rubles. out of 60,000 rubles, he also owns the remaining 5 shares of the organization 2. Who are the related parties?

Let's calculate the share of participation of Fadeev I.L. in the organization 1. We get the following types of connections:

Fadeev – organization 3 – organization 2 – organization 1 and Fadeev – organization 2 – organization 1.

At the same time, Fadeev’s share in organization 3 = 41% (25,000 rubles out of 60,000 rubles); the share of participation of organization 3 in organization 2 is 75% (15 shares out of 20); share of participation of organization 2 in organization 1 = 65% (65,000 rubles out of 100,000 rubles). Fadeev’s share of participation in organization 2 = 25% (5 shares out of 20).

We sequentially summarize the obtained values:

41% x 75% x 65% + 25% x 65% = 19.98% + 16.25% = 36.23%, which indicates the interdependence of Fadeeva I.L. and organization 1 (more than 25% according to subclause 2, clause 2, stat. 105.1).

Tax deduction for interdependent persons

The issue of registering deductions between relatives is regulated by the statute. 220, prohibiting the provision of a property deduction in the event of a transaction between persons recognized as dependent. At the same time, close relatives are considered as interdependent parties even without the condition of influencing the results of the purchase and sale.

Transactions concluded in periods before 2012 were regulated according to the old rules, according to which almost all related persons were classified as dependents. Since 2012 sub. 11 clause 2 stat. 105.1 the list of interdependent relatives was fully specified, which expanded the possibilities of using property deductions by taxpayers. Comparison of information by employees of the Federal Tax Service is carried out on the basis of databases for registering acts of kinship.

Lease between related parties

The legislation of the Russian Federation does not contain a ban on concluding a lease agreement between dependent parties. For example, an individual can lease premises to an enterprise, while being the sole founder of the company. The organization is on OSNO and can legally attribute rental amounts to other expenses when determining profit.

The only thing you need to pay attention to is the negotiated price, when establishing which it is recommended to focus on the market value of identical objects. If the price is excessively inflated, which will minimize income tax, this will inevitably arouse the interest of tax authorities. Such expenses may be considered unjustified and excluded from the enterprise’s costs. As a result, the profit will be recalculated and the company will have to pay additional taxes, as well as arrears, penalties and fines.

Interdependent persons – representation in tax legal relations

In accordance with stat. 26 of the Tax Code, representation of business entities in state-regulated legal relations can be carried out through representatives. Legal or authorized persons are recognized as such. Legal responsible representatives include company employees who have appropriate authority due to the performance of official functions. The possibility of authorized representation must be documented - in the form of a notarized power of attorney in accordance with the requirements of the Civil Code of Russia. Moreover, according to the current legislation, the recognition of persons as interdependent does not entail consequences or any restrictions regarding representatives.

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The Civil Code of the Russian Federation recognizes the equality of participants in civil legal relations and freedom of contract (Clause 1, Article 1 of the Civil Code of the Russian Federation). Individuals and organizations are free to establish their rights and obligations under contracts (clause 2 of article 1 of the Civil Code of the Russian Federation). At the same time, it is provided that parties to a contract must act in good faith when they establish, exercise and protect their rights and perform their obligations. However, despite the principle of freedom of contract, there is a category of persons to whose transactions the Federal Tax Service pays increased attention. We are talking about persons whose relationship characteristics may influence the conditions, results of their transactions or the economic results of their activities. From the point of view of tax legislation, such persons are recognized as interdependent (clause 1 of Article 105.1 of the Tax Code of the Russian Federation). We will tell you who are interdependent persons in tax legal relations in 2017 in our consultation.

Interdependent persons: Tax Code of the Russian Federation

The conditions for recognizing persons as interdependent are listed in paragraph 2 of Art. 105.1 Tax Code of the Russian Federation. Thus, the following are recognized as interdependent persons for tax purposes:

• organization if the share of direct or indirect participation of one organization in another is more than 25%;
• citizen and organization if the share of direct or indirect participation of an individual in the organization is more than 25%;
• organizations if the share of direct or indirect participation in each of them by the same person is more than 25%;
• individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward (hereinafter referred to as an individual together with his dependent persons) ;
• organization and person (including an individual together with his interdependent persons) who is authorized to appoint the sole executive body of such an organization (for example, general director) or at least 50% of the collegial executive body or board of directors of such an organization;
• organizations if their sole executive bodies or at least 50% of the collegial executive body or board of directors are appointed or elected by decision of the same person (an individual together with his interdependent persons);
• organizations in which more than 50% of the collegial executive body or board of directors are the same individuals together with their interdependent persons;
• organization and person who is its sole executive body;
• organizations in which the sole executive body is the same person;
• an organization or an individual if the share of direct participation of each previous person in each subsequent organization is more than 50%;
• an individual in the event that one individual is subordinate to another individual due to his official position.

In court, other persons are also recognized as interdependent persons (Clause 7, Article 105.1 of the Tax Code of the Russian Federation).

Transactions between related parties: tax risks 2017

We have presented the concept of interdependent persons in tax legislation and the conditions under which persons are recognized as such. However, it must be taken into account that the mere fact of interdependence does not tax offense. Tax risks and liabilities can only arise when, in transactions between related parties, commercial or financial conditions differ from market conditions. For example, transaction prices were deliberately lowered. In this case, tax authorities may assess additional taxes by recalculating the revenue of related parties based on market conditions (

When interdependent persons enter into transactions with each other, they risk becoming “controlled transactions.” What does "controlled transaction" mean? This means that the tax inspectorate will be interested in such a transaction with great interest in order to determine whether the participants (parties) of such a transaction have unreasonably inflated its amount, or, conversely, have not underestimated it to the lowest limits. After all, if the transaction amount is underestimated or overestimated, the tax base is equally underestimated or overestimated in order to reduce the tax or obtain a tax deduction.

Clauses 2 and 3 of Article 105.14 of the Tax Code of the Russian Federation define tax criteria for determining controlled transactions between related parties. Thus, in accordance with this norm, a controlled transaction between related parties is recognized as a transaction that was concluded by related parties - residents of the Russian Federation, and has at least one of the following circumstances:

• annual income on all transactions over 1 billion rubles. (Clause 2 of Article 105.14 of the Tax Code of the Russian Federation);
• annual income for all transactions is more than 60 million rubles, despite the fact that one of the parties to the transaction:

— pays the mineral extraction tax interest rate, and the subject of the transaction is the extracted mineral, subject to the mineral extraction tax;

- one of the parties does not pay income tax, or pays at a rate of 0%, and the other party does not have such benefits;

- one of the parties is a resident of a SEZ, or SEZ, where income tax benefits apply, and the other is not such a resident;

- one of the parties is a profit tax payer under clause 1 of Art. 275.2 of the Tax Code of the Russian Federation and keeps records of income (expenses) under Art. 275.2 of the Tax Code of the Russian Federation, and the other party is not such, or is, but income (expense) under Art. 275.2 does not take into account;

- at least one of the parties participates in the regional investment project, where the income tax rate is reduced or 0%;

- at least one of the parties is a research corporate center, exempt from VAT under Art. 141 of the Tax Code of the Russian Federation;

— the volume of transactions for the year between interdependent persons exceeded 100 million rubles, while one of the parties is the payer of the Unified Agricultural Tax, or UTII, and the other party does not apply such a special regime.

Worst of all, if the tax office considers that uncontrolled transactions are concluded between interdependent companies in order for them to obtain unjustified tax benefits, then they can easily arrange an audit and, based on its results, assess taxes. Probably, the basic criterion of interdependence in tax legal relations is the fact of participation of one legal entity in the capital of another. In addition, the interdependence of such persons can be proven and established in court, and on any grounds, if the relationship between them has the above-mentioned ability. The interdependence of individuals primarily affects tax obligations, even in cases that do not directly follow from the norms of the Tax Code of the Russian Federation.

If in 2016 a taxpayer made at least one controlled transaction, then he is obliged to notify the tax office about it. Such informing of the tax authority is a special report (notification), the form of which was approved by the Order of the Federal Tax Service of Russia dated July 27, 2012. No. ММВ-7-13/524. A notice of a controlled transaction is submitted by the taxpayer no later than May 20 of the year following the year in which the transaction was concluded. controlled transaction. Accordingly, in the current year, interdependent persons for tax purposes were required to report for controlled transactions completed by them in 2016 by May 22, 2017.

To summarize, we note, as we have already determined interdependent persons in tax legal relations can be both individuals and legal entities. If we are talking about transactions only with the participation of individuals (who do not have individual entrepreneur status), then their mutual dependence is an obstacle to using the tax deductions established by the Tax Code of the Russian Federation. Interdependent legal entities (as well as individuals related to their activities and those in the official subordination) may have restrictions in determining the financial terms of transactions if the relevant legal relations are recognized as controlled. In addition, if the Federal Tax Service considers that transactions that are not controlled are concluded between interdependent business structures in order to obtain unjustified tax benefits, it can conduct an audit and assess taxes. But taxpayers have a good chance of challenging such actions of the Federal Tax Service in court.

Every citizen who creates his own business must register his activities with the tax service, as well as pay taxes monthly according to the appropriate regime. As a rule, disputes arise between taxpayers certain legal relations.

Knowledge of taxation is not always enough to act correctly and run your business. Having started your own business and found yourself in a rather difficult situation, you must immediately contact highly qualified specialists in order to minimize any mistakes in the future. Experts know all the features of taxation and the interdependence of the parties to the transaction.

Every highly qualified lawyer will be able to advise a businessman on a number of issues, but not every company can afford to have such a specialist on staff. And even when working remotely, many are faced with the fact that Money There is no such specialist to pay for the services.

Transactions concluded between interdependent entities, as a rule, have legal consequences. Especially if they are considered controlled. This suggests that the Federal Tax Service will now pay attention to the reporting of this organization, unreasonable understatement or overstatement of value.

Price deviation is possible only for:

• understatement of the tax base;
• for the purpose of overstatement in order to obtain a significant deduction.

The Federal Tax Service has the right to check the correctness of calculation of the following taxes:

• at a profit;
• on the income of individuals;
• for added value;

A transaction does not become controlled if its subjects operate under a simplified taxation system. But if one uses one taxation, and the second uses another, and the turnover exceeds 60 million, then in accordance with clause 3 of Art. 105.14 of the Tax Code of the Russian Federation, the tax service will control the activities of the organization.

In addition, if one subject is a special regime, and the profitability is more than 100 million per year, the tax service also has the right to control transactions in accordance with the same legal act. All transactions are controlled if there is a subject under a special regime.

All criteria by which entities are recognized as controlled are indicated in subparagraphs 1-3 of Art. 105.14 Tax Code of the Russian Federation.

Additionally, there are some taxation features that are specified in paragraph 4 of Art. 105.4 Tax Code of the Russian Federation. This issue is also regulated by the letter of the Federal Tax Service dated November 2, 2012. It stipulates the consequences of control, that is, additional tax base is calculated based on Chapter 14.2 of the Tax Code of the Russian Federation. This issue is also regulated by paragraph 5 of Art. 105.3 of a similar legal act.

All entrepreneurs and subjects of legal relations who influence the conclusion of agreements between other subjects are considered interdependent persons. This situation is regulated by paragraph 1 of Art. 05 Tax Code of the Russian Federation.

According to paragraph 2 of Art. 105 of a similar code, the following become interdependent persons:

1. Two legal entities that own more than a quarter of the capital of the other.
2. An individual and a legal entity, if the first owns a quarter or more of the capital of the second.
3. Two or more legal entities, if each of them owns a quarter of the shares of each of them.
4. An individual and a legal entity, if the former has the right to appoint a director.
5. Two or more legal entities that have a board of directors consisting of half of them individuals.
6. Legal and natural person. The latter must be the director of the legal entity.
7. Two or more legal entities; the director must be an individual.
8. Three or more legal entities. The condition is that the first one owns more than half of the shares of the second one. The second one has at least the same amount from the third legal entity.
9. Two individuals. The condition is the subordination of one to the other.
10. Close relatives. In particular, this could be a spouse or parents, perhaps children or sisters.

The relatives' shares are summed up. This is the amount that is taken into account. If, upon summation, more than the presented indicator is obtained, then the subjects are considered as interdependent on the basis of paragraph 3 of Article 105.1 of the Tax Code of the Russian Federation. Such dependence may be established in the relevant documents. It is also possible to predetermine the influence of one side on the other.

The most important criterion for a deal is control involving such an entity.

Methods of recognition

Exists several ways recognition of interdependence:

1. By force of law in accordance with paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.
2. Subjects themselves recognize themselves as such in accordance with paragraph 6 of Article 105.1 of the Tax Code of the Russian Federation. The recognition procedure is not regulated by the current law.
3. Interdependence is recognized by a court decision. Often between legal entities disputes arise in relation to the transaction, which are resolved only in court. In this case, it is possible to apply to the court with a claim to recognize the entities as interdependent. This requirement can be made by the tax authorities and other parties to the transaction. All this happens in accordance with the Letter of the Ministry of Finance Russian Federation.

Taxation

The applicability of this concept in relation to the tax sphere is small. It is determined only by the norms of the current legislation - Article 40 of the Tax Code of the Russian Federation. Uses this bill this concept only in legal regulation and in application market value.

In accordance with subparagraph 2, paragraph 1 of Article 220 of the Tax Code of the Russian Federation, it is provided for the non-application of property deductions in cases of purchasing a house or apartment. The condition is a transaction between individuals who become interdependent in accordance with current legislation. This suggests that if such an action is formalized between citizens who are in a marriage union without registering a civil status act, they are recognized as interdependent. AND property deduction here, accordingly, cannot be applied.

In practice, the tax authority does not always interpret the legislation in the required form. They believe that establishing the fact of interdependence entails quite a few consequences.

Exceptions

The tax authority does not have the right to control and verify prices in a transaction where the price range is recognized as market. Even if such an action is often considered controlled. In accordance with Article 105.3 of the Tax Code of the Russian Federation, transactions become such when:

1. The value applicable in accordance with the prescription of the antimonopoly authority.
2. Values ​​based on the results of trading on an exchange located on the territory of another state.
3. The value determined by the appraiser. The condition is that it be carried out in accordance with the standards of the Russian Federation, when the assessment is required by law.
4. The cost is determined in accordance with pricing. An agreement of this kind can be concluded with the tax office for large taxpayers.

Citizen Sidorov has half the shares in the Antey organization. The represented institution has shares of 60% of the Bars company. It follows from this that Sidorov indirectly owns the Bars company through the Antey company.

Citizen Sidorov has half the shares in the Alidi organization. Alidi's institution has a 60% stake in Darwin. Sidorov does not directly own the Darwin company. But if the court recognizes an indirect relationship to the company (a quarter of the shares), then the interdependence of the subjects will be recognized.

Sidorov has 100% of the authorized capital of companies C and D. Accordingly, an individual has the right to influence all transactions and the results in the future. Accordingly, companies C and D are interdependent.

Interest-free loan

In a Letter dated July 15, 2015, the Ministry of Finance addressed the issue regarding the interdependence of entities. The document described the possibility of concluding transactions for the transfer of finance to the authorized capital.

Now at the legislative level it is possible to conclude a loan document for specific conditions regardless of the percentage. There is both a standard document with interest and a non-interest bearing document.

Main condition - stipulate this point in the document. It is worth understanding that if a document with interest is concluded, then it will be necessary to pay the profit on the income in accordance with current legislation.

Taxes are taken into account in accordance with paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation. This need now applies to interest that was accrued from January 1, 2015. And this does not depend on the time when exactly the loan was issued.

Almost all transactions concluded between citizens are considered interdependent, as are the subjects themselves. All interest income is now treated as an income or expense item. The determination is based on the actual rate, but within the permissible norm, which is established in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.

The current bet looks like this:

• in the period 1.01-12.2015 – 0-180% key rate Central Bank of the Russian Federation;
• after the presented period - 75-125% of the Central Bank key rate.

These coefficients apply only to ruble loans. If it is foreign currency, it is determined based on the Libor or Shibor rate.

Now the tax authority does not pay attention to interest-free loans, since according to the law it is necessary to find the income of the second person. But there is a premise here about the interest that the company could, in principle, receive if it wanted. A comparison must be made with similar transactions that are of a similar nature.

Practice shows that a company has the right to receive a bank loan and transfer it for needs in the form of an interest-free loan. Such a loan is considered an expense item and is considered economically unjustified income. The transaction between related parties becomes formal.

Interdependent persons are an opportunity not only for mutual assistance, but also for tax reduction. All transactions must be documented and justified in accordance with current legislation.

Judicial practice regarding interdependent persons is in this article.

Federal Law No. 227 came into force on January 1, 2012. This law made some changes to a number of regulations, including the Tax Code. In particular, it was introduced new section to part one. Let's take a closer look at it.

General information about changes

The new section introduces other principles for determining the cost of products, works and services used for taxation purposes. Previously, Art. 40. Currently, its effect applies only to transactions, expenses or income from which were recognized (according to Chapter 25) before the date of entry into force of Federal Law No. 227. A similar situation has developed with Art. 20 Tax Code of the Russian Federation. It was significantly supplemented by the new law. The adjustments made to the Tax Code entailed a change in the basis for establishing compliance with the market value of prices that are used in controlled contracts. The legislation provides descriptions of such business transactions, the procedure for enterprises to inform control authorities about them.

Interdependent persons in tax legal relations

The legislation provides an expanded list of them. Interdependent persons are considered to be those entities whose particular relationships may affect the results, the terms of contracts concluded between them, the economic results of their activities or the work of other organizations. When classifying enterprises into this category, the degree of impact that may occur due to the participation of one entity in the capital of others is taken into account. Recognition of persons as interdependent is carried out on the basis of an analysis of contracts and other opportunities for the company to influence decisions made by other enterprises. In this case, the impact is taken into account regardless of how it occurs. Influence can come from one entity or from its joint activities with other interdependent organizations/individuals.

Important point

According to Art. 105.1 of the Tax Code, citizens or organizations acting as parties to agreements can independently recognize themselves as interdependent persons. The grounds for this may be cases not provided for in paragraph 2 of this article. In addition, the provisions of paragraph 7 of the same norm allow the recognition of interdependence by the court in other situations not established by paragraph 2. However, in this case, interactions between subjects must have the characteristics prescribed in paragraph one.

Organizations

The following companies are related parties:

1. One company is indirectly or directly involved in another. Moreover, its share is more than 25%.
2. One person participates in organizations indirectly or directly. The share is more than 25%.
3. In companies, by decision of one person, the following are elected or appointed:

• Individual executive bodies.
• At least 50% of the composition of the collegial structure, the board of directors.

Organizations in which the same individuals make up more than half of the board of directors or the executive collegial body are also recognized as interdependent. They also include those in which the powers of the executive (sole) body are exercised by one subject.

Citizens

If one person is subordinate to another by official position, then these subjects are considered interdependent. In everyday life there are also interactions whose participants can be classified into this category. Thus, citizens may have the following interdependent persons:

1. Spouse.
2. Children (including adopted ones).
3. Guardians/Trustees.
4. Parents/adoptive parents.
5. Wards.
6. Half and full sisters and brothers.

Art. 20 of the Tax Code of the Russian Federation, establishing the range of subjects, refers to the Investigative Committee.

Taxation of related parties

As mentioned above, to classify subjects into the category under consideration, the nature of the contracts that they conclude is analyzed. According to Art. 105.3 (clause 1), if agreements between interdependent persons establish financial, commercial and other conditions different from those characteristic of comparable agreements of other entities, then any profit that could have been received, but due to the specified difference was not received was taken into account when calculating contributions to the budget. Accounting under paragraph one of this article is carried out if this does not lead to a reduction in the amount of the obligatory payment.

Exceptions

These include cases of applying symmetrical adjustments. It is explained in Art. 105.18. If the control body, based on the results of the inspection, charges the enterprise additional amounts in accordance with the market value, then domestic companies acting as other parties to such agreements can use such prices when calculating a number of mandatory payments:

1. VAT. Interdependent persons calculate this fee if one of the parties is an individual entrepreneur who is not the payer, or an organization exempt from payment.
2. Personal income tax (calculated according to Article 277).
3. Mineral extraction tax. This fee is calculated if one of the parties to the contract acts as its payer. In this case, a transaction between interdependent persons is concluded regarding a mineral resource, which is considered an object from which mandatory contributions to the budget are made at a rate determined as a percentage.
4. Enterprise income tax.

Methods for determining income

How are they determined? When establishing the profit that interdependent persons receive in tax legal relations, control authorities use the following methods:

1. Comparable market value.
2. Subsequent sale prices.
3. Costly method.
4. Comparable profitability.
5. Profit distributions.

Explanations

The legislation allows the use of a combination of two or more methods. According to paragraph 3 of Art. 105.7 the comparable market value method is considered priority. It is used in most cases when establishing price matching. As an exception, there are situations when a product is purchased within the framework of the transaction being studied and then resold without processing within the framework of an agreement, the parties to which are not interdependent persons. In such cases, the priority is to use the sales price method. However, this technique is used when the entity carrying out the resale does not own intangible assets that have the ability to significantly affect the level of gross profitability of its enterprise. The future sales price method can also be used if certain transactions are performed during subsequent sales. For example, these could be:

1. Preparing products for resale and transportation. In particular, it includes: division of goods into lots, sorting, formation of shipments, repackaging.
2. Mixing products if the properties of the final products (semi-finished products) do not differ significantly from the characteristics of the mixed products.

The use of other methods is permitted in cases where the use of the comparable market value method is impossible or does not allow making a reasonable conclusion about the discrepancy or correspondence of prices.

Controlled Operations

Considering contracts concluded by interdependent persons, the Tax Code of the Russian Federation establishes signs of their controllability. In particular, this category includes transactions carried out by entities whose place of residence, registration, residence of beneficiaries and all parties to which is the territory of Russia, unless otherwise provided by Article 105.14 (clauses 3, 4 and 6). It must be said that loans from related parties can also be recognized as controlled. In this case, one of the following conditions must be met:

1. Amount of profit on transactions for reporting period exceeds the limit established by law (for 2013 - 3 billion rubles).
2. One of the parties to the agreement acts as the payer of the mineral extraction fee, calculated at a rate determined in%, and the subject of the agreement is the object falling under this calculation. Such transactions will be considered controlled if the total income from them is calendar year more than 60 million rubles.
3. At least one of the participants acts as a payer under one of the following modes:

• UTII for certain types of activities, if the transaction is concluded within the framework of one of them.

IN the latter case one of the parties must be an entity that does not apply the special regime.

Other conditions

Agreements concluded by interdependent persons will be considered controlled, except for compliance with the requirements of Art. 105.14 (clause 2), if one of the following conditions is met:

1. At least one of the participants is exempt from paying deductions from income or applies a 0% rate on it in accordance with the provisions of paragraph 5.1 of Art. 284. In this case, the other party pays such a fee or does not use zero rate. Agreements concluded by interdependent persons within the framework of these conditions will be considered controlled if the profit on them is more than 60 million rubles. for the reporting (calendar) year.
2. At least one of the participants acts as a resident of the SEZ, the regime in which provides special preferential conditions for deductions from the company’s profits (in comparison with the usual scheme for calculating mandatory budget payments). The other party should not belong to the category of these subjects.

Comparable contracts

Agreements concluded by interdependent persons may be considered controlled. They must have the appropriate characteristics. In particular, a set of transactions for the sale of products, provision of services, performance of work, carried out through intermediary or with the participation of persons who do not act as interdependent, taking into account a number of circumstances, is considered controlled. In particular, third parties:

1. Within the framework of the specified set of transactions, they do not perform any other (additional) functions, except for organizing the sale of products/performance of work or provision of services by one participant to another, considered to be the first interdependent.
2. Do not accept any risks and do not use assets to carry out the above activities.

Notification of control authorities

Payers are required to notify the tax service of transactions they have completed, provided for in Art. 105.14. The relevant information is sent to the authority at the place of residence, location, registration as the largest payer. The notification must be sent no later than May 20 of the year following the reporting year in which the specified transactions were made. If incomplete information, errors or inaccuracies in the execution of documents are identified, the payer may provide an updated declaration. The notice must indicate:

1. The year for which it is provided.
2. Transaction items.
3. Information about the parties to the contracts.
4. The amount of profit received and the amount of expenses on controlled transactions. At the same time, costs/income under contracts, the prices of which are subject to regulation, are highlighted.

Data can also be prepared for a group of similar business transactions (transactions).