State fee for obtaining a license. State duty for issuing a license. How is the distance to the point of sale of alcohol from the above objects determined?

The provision of licenses, renewal of licenses, issuance of duplicates or licenses is carried out by the territorial bodies of Rosreestr. The state duty for performing these actions is established by the Tax Code Russian Federation(Part two, Chapter 25.3, Article 333.33, paragraph 1, subparagraph 92) and is the same in all constituent entities of the Russian Federation.

Bank details for payment of state fees for actions related to licensing, territorial bodies Rosreestr, inform when applying.

Licensing is carried out on the basis of the Federal Law of 05/04/2011 No. 99-FZ “On licensing of certain types of activities” and the Decree of the Government of the Russian Federation of 12/07/2011 No. 1016 “On the licensing of geodetic and cartographic works for federal purposes, the results of which are of national, inter-industry significance ( with the exception of the specified types of activities carried out during engineering surveys carried out for the preparation of design documentation, construction, reconstruction, major repairs of capital construction projects).”

In accordance with the Federal Law of July 21, 2014 No. 221-FZ “On Amendments to Chapter 25.3 of Part Two of the Tax Code of the Russian Federation”, from January 1, 2015, the amounts of state duty for the following actions of authorized bodies related to licensing have been changed:

We further explain:
- with amendments to the current legislation, the state fee “for consideration of an application for a license” is not charged, because it is included in the state fee “for granting a license”;
- in case of refusal of the Office to issue a license, the paid state fee is not refundable.

In accordance with the Order of the Federal Service for State Registration, Cadastre and Cartography dated May 7, 2013 No. P/178, the budget classification code (KBK) “State duty for actions related to licensing” was changed.

“Tax Code of the Russian Federation (Part Two)”

dated 08/05/2000 No. 117-FZ (as amended on 12/29/2014)

(with amendments and additions, entered into force on January 29, 2015)

Samples of receipts for payment of state duty

For legal entities

A document confirming payment of the state fee may be:

1. Payment order with a bank stamp confirming the debiting of the corresponding amount (for legal entities);
2. Receipt stub PD-4 when paying in cash at the bank's cash desk. In this case, in addition to the payer's surname, the receipt must indicate the TIN (for legal entities and individual entrepreneurs) and the name of the payer organization (only for legal entities).

Forms of forms required to obtain a license to carry out geodetic and cartographic work for federal purposes:

1. Application for a license for geodetic and cartographic work drawn up in the form approved by order of the Federal Service for State Registration, Cadastre and Cartography dated June 8, 2012 No. P/238.
From 01.10.2011 in accordance with Part 1 of Art. 7 of the Federal Law of July 27, 2010 N 210 - Federal Law "On the organization of provision of state and municipal services" applicants have the right not to submit documents confirming the fact of entering information into the unified state register of legal entities, into the unified state register of individual entrepreneurs and documents confirming the fact of registration of a legal entity or individual entrepreneur with the tax authority.
Applicants fill out the following lines in the application for a license: for a legal entity - details of the document confirming the fact of entering information into the unified state register of legal entities and details of the document confirming the fact of registration of the legal entity with the tax authority; for an individual entrepreneur - details of a document confirming the fact of entering information into the unified state register of individual entrepreneurs and details of a document confirming the fact of registration of an individual entrepreneur with the tax authority.
2. A list of documents is drawn up in 2 copies (see appendix to the application).

For any questions, please contact the department of geodesy, cartography and land management by phone: 8-495-710-32-70

The provision of licenses, renewal of licenses, issuance of duplicates or licenses is carried out by the territorial bodies of Rosreestr. The state duty for carrying out these actions is established by the Tax Code of the Russian Federation (part two, chapter 25.3, article 333.33, paragraph 1, subparagraph 92) and is the same in all constituent entities of the Russian Federation.

Bank details for paying the state fee for performing actions related to licensing are provided by the territorial bodies of Rosreestr upon application.

Licensing is carried out on the basis of the Federal Law of 05/04/2011 No. 99-FZ “On licensing of certain types of activities” and the Decree of the Government of the Russian Federation of 12/07/2011 No. 1016 “On the licensing of geodetic and cartographic works for federal purposes, the results of which are of national, inter-industry significance ( with the exception of the specified types of activities carried out during engineering surveys carried out for the preparation of design documentation, construction, reconstruction, major repairs of capital construction projects).”

In accordance with the Federal Law of July 21, 2014 No. 221-FZ “On Amendments to Chapter 25.3 of Part Two of the Tax Code of the Russian Federation”, from January 1, 2015, the amounts of state duty for the following actions of authorized bodies related to licensing have been changed:

We further explain:
- with amendments to the current legislation, the state fee “for consideration of an application for a license” is not charged, because it is included in the state fee “for granting a license”;
- in case of refusal of the Office to issue a license, the paid state fee is not refundable.

In accordance with the Order of the Federal Service for State Registration, Cadastre and Cartography dated May 7, 2013 No. P/178, the budget classification code (KBK) “State duty for actions related to licensing” was changed.

“Tax Code of the Russian Federation (Part Two)”

dated 08/05/2000 No. 117-FZ (as amended on 12/29/2014)

(with amendments and additions, entered into force on January 29, 2015)

Samples of receipts for payment of state duty

For legal entities

A document confirming payment of the state fee may be:

1. Payment order with a bank stamp confirming the debiting of the corresponding amount (for legal entities);
2. Receipt stub PD-4 when paying in cash at the bank's cash desk. In this case, in addition to the payer's surname, the receipt must indicate the TIN (for legal entities and individual entrepreneurs) and the name of the payer organization (only for legal entities).

Forms of forms required to obtain a license to carry out geodetic and cartographic work for federal purposes:

1. Application for a license for geodetic and cartographic work drawn up in the form approved by order of the Federal Service for State Registration, Cadastre and Cartography dated June 8, 2012 No. P/238.
From 01.10.2011 in accordance with Part 1 of Art. 7 of the Federal Law of July 27, 2010 N 210 - Federal Law "On the organization of provision of state and municipal services" applicants have the right not to submit documents confirming the fact of entering information into the unified state register of legal entities, into the unified state register of individual entrepreneurs and documents confirming the fact of registration of a legal entity or individual entrepreneur with the tax authority.
Applicants fill out the following lines in the application for a license: for a legal entity - details of the document confirming the fact of entering information into the unified state register of legal entities and details of the document confirming the fact of registration of the legal entity with the tax authority; for an individual entrepreneur - details of a document confirming the fact of entering information into the unified state register of individual entrepreneurs and details of a document confirming the fact of registration of an individual entrepreneur with the tax authority.
2. A list of documents is drawn up in 2 copies (see appendix to the application).

For any questions, please contact the department of geodesy, cartography and land management by phone: 8-495-710-32-70

LLC is engaged in retail trade of alcoholic products. In December 2012, the LLC received a license for the retail trade of alcoholic beverages for three years and paid 120,000 rubles. state duty. How to take into account the costs of paying state fees for a license in accounting?

In accounting, recognize the cost of paying the state duty in the reporting period in which the license was issued. The length of the period during which the organization will use the license does not matter. The payment of the state duty should be reflected in the credit of account 51 “Current accounts” and the debit of account 68 “Calculations for taxes and fees”. The state fee paid for the provision of a license is recognized as an expense for ordinary activities. In accounting, the costs of paying state duties are reflected in the debit of account 20 “Main production” (26 “General expenses”) in correspondence with the credit of account 68.

In tax accounting, include the state duty as a lump sum expense at the time the fee is calculated. An example of how the state duty paid for issuing a license is reflected in accounting and taxation is given in the full answer.

The detailed procedure for accounting for the state fee for obtaining a license in accounting is given below in the recommendations of the Glavbukh System.

The state duty is a federal fee and represents a payment for the commission of certain legally significant actions by authorized government bodies (officials) (Article , Tax Code of the Russian Federation).

Recognition of expenses

Recognize the costs of paying the state duty in the reporting period in which these actions were performed (clause 18 of PBU 10/99). The length of the period during which the organization will benefit from their results does not matter. For example, if an organization pays a state fee for issuing a license to conduct a certain type of activity, then, regardless of the validity period of the license, the costs of paying the state fee in accounting should be recognized in the period when the license was issued.*

Accounting

In accounting, take into account the accrual and payment of state duties on account 68 “Calculations for taxes and fees.” To do this, open a “State Duty” subaccount for account 68.

Reflect the payment of the state duty by posting:*

- the state duty has been paid.

The procedure for reflecting state duty on cost accounts depends on the reasons for which it was paid. Payment of state duty may be subject to:*

• acquisition (creation) of certain types of property or rights;
• operations that are carried out as part of the main activities of the organization;
• operations not related to the main activity;
• consideration of the case in court.

If the organization paid a state duty when purchasing or creating property, include it in the actual cost of such property (clause 6 PBU 5/01, clause 24 of the order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, clause 8 PBU 6/01, p 8 PBU 14/2007). For example, if a state duty is charged for certification of goods, for registering rights to real estate (before their commissioning), etc., reflect it by posting:

Debit 08 (10, 41...) Credit 68 subaccount “State duty”
– state duty associated with the acquisition (creation) of property has been assessed.

If an organization pays a fee in the course of its current activities (certifies documents, makes copies of them, registers contracts, etc.), when calculating the state duty, make an entry:

Debit 20 (26, 25, 44...) Credit 68 subaccount “State Duty”*
– state duty has been charged on transactions related to the main activities of the organization.

If an organization pays state duty on operations that are not related to its main activity, include the amount of the fee as part of other expenses (clause 11 of PBU 10/99). For example, when alienating property under an exchange agreement (paragraph 5, clause 11 of PBU 10/99). In accounting, reflect the operation for calculating state duty by posting:

Debit 91-2 Credit 68 subaccount “State duty”
– state duty has been charged on transactions not related to the main activities of the organization.

Sergey Razgulin, Deputy Director

2.Situation:How to take into account the state duty paid for issuing a license to conduct a licensed type of activity when calculating income tax. The organization uses the accrual method

Include the state duty as a lump sum expense at the time the fee is calculated.*

When obtaining a license to engage in a certain type of activity, an organization must pay a state fee for its provision (if the licensing authority makes a positive decision). This is stated in subparagraphs 92–95, paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation.

When calculating income tax, the amount of state duty should be taken into account as part of other expenses (subclause 1, clause 1, article 264, clause 2, article 8, clause 10, article 13 of the Tax Code of the Russian Federation). The amount of state duty paid for issuing a license is included in the expenses at a time. Regardless of whether the license has a limited validity period or is perpetual*. Such clarifications are contained in letters of the Ministry of Finance of Russia dated October 15, 2008 No. 03-03-05/132 and the Federal Tax Service of Russia dated December 28, 2011 No. ED-4-3/22400.

The financial department justifies its position by the fact that the provisions of paragraph 1 of Article 272 of the Tax Code of the Russian Federation (which contain requirements for equal write-off of expenses) apply only within the framework of civil law contracts. That is, this norm refers to expenses under contracts that provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services). The issuance of a license to conduct a particular type of activity occurs outside the framework of contractual relations.

The Tax Department states that the state duty is not subject to distribution, since it is a federal tax.

Based on this, there is no need to distribute the amount of state duty according to the rules of paragraph 1 of Article 272 of the Tax Code of the Russian Federation. The state duty should be included in expenses at the time the fee is calculated (subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

The validity of this approach is confirmed by arbitration practice (see, for example, decisions of the FAS Moscow District dated August 12, 2009 No. KA-A40/7313-09, Northwestern District dated October 27, 2008 No. A05-1451/2008, Volga District dated May 3, 2007 No. A49-7142/2006, Volga-Vyatka District dated November 30, 2006 No. A28-3289/2006-109/21).

An example of how the state duty paid for issuing a license is reflected in accounting and taxation. The organization applies common system taxation and decided to take into account the cost of state duty at a time*

OJSC "Production Company "Master"" is engaged in the production of medical equipment. The organization applies a general taxation system. Income tax is calculated monthly on an accrual basis.

The production of medical equipment is subject to licensing (clause 17, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ). On November 24, “Master” transferred the state fee for issuing the corresponding license. The license was issued on December 1.

Both in accounting and tax accounting, the amount of state duty paid for obtaining a license is included as a lump sum expense in the period in which the license was issued.

The following entries were made in the Master's accounting.

In November:

Debit 68 subaccount “State duty” Credit 51
– 2600 rub. – the state fee for issuing a license is transferred to the budget.

December:

Debit 20 Credit 68 subaccount “State duty”
– 2600 rub. – a state fee has been charged for obtaining a license for the main activity of the organization.

When calculating income tax, the amount of state duty for obtaining a license (RUB 2,600) was included in other expenses in December.

Sergey Razgulin, Deputy Director

Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia