Recognition of persons as interdependent entails ... Interdependent persons are ... Law, comments

Interdependent persons are persons whose distinctive features of relations between them have every chance to influence the circumstances and results of transactions made by these persons. And also on the financial results of the work of these people or the activities of the members they represent. It is worth remembering that nevertheless recognition of individuals as interdependent entails certain consequences.

To coordinate a mutual relationship between subjects, an impact is envisaged that can become due to the interest of one person in the capital of other people, in submission to an agreement concluded between them, sometimes an agreement, or in the presence of another probability of one to establish decisions adopted by other individuals or persons.

Recognition of persons as interdependent entails the regulation of an article of the tax code.

The concept is also used in the Tax Code of the Russian Federation, primarily with regard to controlling transfer prices. If the individuals are affiliated, then, of course, special principles for tracking transactions can be used for transactions between them. However, recognition of individuals as interdependent also entails an impact on other problems of taxation and additional deductions.

Transfer pricing and value-added issues are governed by section V.1. 1 part of the Tax Code. It is called “Interconnected personalities. Consolidated statements about value and taxation. Supervision in connection with transactions among these persons. The agreement on pricing and additional payments. "

In accordance with Article 105.1, interrelated personalities are subjects, the features of relations and relationships between which have every chance to express the impact on the operations they perform, the financial results of the activities of these individuals.

Example.

So, if one physiological person possesses 100% of the authorized capital of Institutions A and B, then it is obvious that this subject is able to influence their operations and the results of work.

Accordingly, the material entity, Enterprise A, Institution B are related.

Recognition of individuals as interdependent entails an impact that can be:

• due to the role of one person in the capital of others;
• in accordance with the agreement adopted between them;
• in the presence of another ability of one participant to establish conclusions accepted by other personalities.

Recognition of persons as interdependent entails the assessment of all acquired property. The list of situations when persons are related is shown in paragraph 2 of Art. 105.1. At the same time, this list is public. It is indicated that the legal proceedings and the tax process are able to recognize all figures as conditional according to other reasons, if the relations among these persons have the properties of interdependence.

Communication by law

Recognition of individuals as interdependent entails the use of a special taxation scale and is determined by the following method:

1. Personalities become connected if they meet the conditions noted in paragraph 2 of Art. 105.1.
2. Persons have the right, without the help of others, to recognize themselves and their company, for tax purposes, as interrelated personalities. It is envisaged that in case there are features of interdependence that are not shown in the list of paragraph 2 of Art. 105.1, then all parties to the procedure have the right, without the help of others, to accept themselves for the purposes of additional payments and taxation by related individuals.Such a decision may be cost-effective in order to exclude penalties according to the results of tax control.
3. The trial is capable of recognizing the figures as interconnected for other reasons. If the relationship between these individuals have dependency properties. Characteristic features between them have every chance to exert an impact on the operations they perform, the financial results of the work of these persons. It is worth remembering that recognition of individuals as interdependent entails the use of a special taxation scale.

Situations where individuals are considered legally related

Consider the following situations:

1. Companies if one company directly or implicitly takes part in another institution and the percentage of this relationship is more than 25. Example: Organization A has a 35% stake in Company B. Structures A and B are related individuals.
2. A physical entity and an enterprise if such a material person directly or implicitly takes part in such a company and part of this assistance is more than 25%. Example: Ivanov owns a 45% stake in Company A. These entities are related entities.
3. Companies if the same entity directly or indirectly takes part in these organizations and the share of this role in any institution is more than 25%. Example: Maslov owns a portion of 30% in Company A and 26% in Institution B. Organizations A and B have no role in each other. In this condition, Companies A and B are dependent individuals.
4. An enterprise and an entity (including a physical entity together with its interrelated persons referred to in subparagraph 11 of this regulation), having the ability to appoint at least 50% of the composition of a collegial association (KIO) or consult with the directors (supervisory board) ) of this institution.
5. Companies whose sole executive bodies are either not less than 50% of the composition of the KIO, or the board of directors who are appointed or elected according to the conclusion of the same person.
6. Institutions in which more than 50% of employees of the collegial executive body or half of the board of directors are located draw up the same physical persons together with the interconnected figures noted in subparagraph 11 of this regulation.
7. An enterprise and an entity exercising the competence of its single executive body. Example: Korepin is considered the leading director of Company A. These entities are interrelated personalities.
8. Companies in which the capabilities of a single executive body are implemented by the same entity. Example: Vedernikov is considered the leading director of Company A. He is also the general director of Institution B. Organizations A and B are related individuals.
9. Companies or individuals in case the percentage of the direct role of any previous person in each further organization is more than 50.
10. Figures in the event that one subject submits to another person according to the official location.
11. Physical person, his spouse (wife), father with his mother, children, half and half brothers and sisters, guardians and guardians. Recognition of individuals as interdependent entails new payments. The ownership interest of a physical entity in a company is recognized as the joint percentage of the role of this person and his interrelated persons, noted in subparagraph 11.2 of this revision, in the confirmed company. Example: Father owns a 20% stake in an LLC. The daughter owns 10% in the same enterprise. It is believed that the percentage of the father’s role in the LLC is 30% (part of the child is taken into account) and vice versa.

Recognition of persons as interdependent and its consequences

Experts point out one important nuance. If the impact on the requirements or results of transactions made by individuals, or the financial results of their work, is one or more other persons due to their preferred position in the market, or other similar factors,predetermined by the distinguishing features of transactions, such an impact is not considered a reason for recognizing individuals as interrelated for tax purposes.

Direct or indirect assistance of the Russian Federation, constituent entities of the Russian Federation, urban entities in domestic organizations does not in itself constitute a reason for recognizing such associations as interconnected.

The companies specified in this clause have every chance of being recognized as interdependent according to other reasons prescribed by law.

The proportion of the role of the individual in the organization

The recognition of individuals as interdependent in the Russian Federation entails a new responsibility. Article 105.2. The Tax Code establishes a procedure for determining the percentage of participation of a person in a company. Emphasize the direct and indirect assistance of a person in an organization. You can give an example.

Situation: Priceless owns a 50% stake in firm A. Enterprise A, in turn, has a 40% stake in company B.

Consequences: Priceless has a 50% direct participation in company A. That is, these entities are interrelated personalities. Company A has 40% direct participation in company B. Firms are interrelated personalities. The invaluable one has a 20% indirect role in company B (50% * 40%). These entities are not considered interrelated personalities (as part of the share is not more than 25%).

Interdependence. Difficult episodes

Recognition of persons as interdependent entails the use of special property liability.

The text of the Federal Tax Service of the Russian Federation dated 02.07.2013 "On the direction of the letter of the Ministry of Finance of Russia" explains the procedure for establishing the share of ownership in such moments as:

1. The presence of personal shares that belong to the organization.
2. “Cross” assistance of institutions in each other’s capital is a situation when one enterprise directly takes part in another company.
3. “Ring” ownership is a situation when, when establishing an indirect role, one institution, through the order of shares in other organizations, implicitly takes part in personal capital.

Interdependence. Value

Recognition of individuals as interdependent entails an assessment of the results of transactions between them - controlled work.

The main role of the interdependence of persons is that the procedures between related individuals are recognized as controlled transactions. In the presence of additional circumstances noted in the Tax Code. As mentioned above, recognition of individuals as interdependent entails an assessment of the results of transactions between them. Therefore, for regulated contracts, the Tax Code defines several specialized laws. First of all, according to managed transactions, the tax apparatus has the right to compare the value of agreements with market tariffs. In this case, recognition of individuals as interdependent entails the need to establish a larger amount of deductions.

In addition, payers performing regulated procedures must provide data about them to the tax authorities and an obligation is determined for non-compliance with this norm.

The system for controlling the value of transactions among affiliates is aimed at ensuring that categories of firms do not manipulate tariffs in order to withdraw the tax base from the Russian Federation to offshore countries or to subsidized enterprises. Such a system of recognition of persons as interdependent entails the use of various assessments in many countries of the world.

Other roles

In addition to significance, in the establishment of regulated transactions, the relationship of persons has a great influence on certain other problems of taxation:

The implementation of the subject, on which the depreciation bonus was presented

All taxpayers who make important investments in fixed assets have the right to use the so-called “leave”. That is, to realize a one-time deduction for expenses according to income tax 10% or 30% of the cost of the entire main object.However, a special principle has been noted calling for the renewal of the Depreciation Premium if it is fulfilled before, after 5 years from the stage of putting it into operation of an individual who is interconnected with the taxpayer.

Profit payments of any physical entity

It is already recognized directly as a material benefit and, in accordance with this, is subject to payment - the material benefit received from the purchase of products (labor, services) from persons who are interconnected with respect to the taxpayer himself.

In this case, the basis is formed as an excess of the market value of the transaction over the actual selling price of the products.

A letter from the Ministry of Finance of the Russian Federation dated November 27 shows that when a taxpayer acquires housing from a company that is interconnected in relation to the subject, the period of state registration of property right to a confirmed apartment is recognized as the date of income generation in the form of material benefits.

The amount of profit paid in the variant of this kind of physical benefit is 13%.

Example: The general manager received living space from a company for 1 million rubles, and the market price for such an apartment was 5 million rubles. Since the leading director and the institution are interrelated personalities, a tangible benefit of 4 million rubles is formed. This amount is subject to personal income tax.

If the purchase and sale of a residential building occurs among individuals who are interrelated, in this case, material deductions, predefined paragraph 2 of Art. 220 are not used. Dependent figures, for example, include a husband (wife), father and mother, child, half-brothers and half-brothers and sisters, trustees and guardians.

Payments to the ownership of institutions

From January 1, 2015, property tax of associations is levied on movable property, registered as the main, fundamental means from 01.01.2013 as a result of: transfers, including purchase, things between figures that are recognized in accordance with the provisions of paragraph 2.105.1 interconnected .

This principle was introduced by the Federal Assembly of 11.24.2014 “On Making Modifications to the Shares of the Tax Code of Russia and Single Legislative Acts”.

In the Message of the Federal Tax Service of the Russian Federation dated March 13, 2015 No. ZN-4–11 / 4037 it is explained that such fixed assets are subject to property tax from January 1, 2015.

At the same time, they are not charged in any way, since they are not recognized as subject to taxation, objects of fundamental funds introduced into the main or other depreciation category in accordance with the Systematization, confirmed by the Government of the Russian Federation.

Example: An organization acquired power plants from an interconnected company and began to use it as a key tool. The mechanism belongs to the 5th depreciation team. Given that the car was obtained from a related person, its price is taxed on property of institutions.

Recognition of persons as interdependent, article 20 of the Tax Code of the Russian Federation

The text of the law retains the publication, which is referred to as Art. 105.1. In this note, a number of identification of interrelated persons is distinguished from the above laws. The problem is that publication 20 of the Tax Code of the Russian Federation is used only for transactions, profits and costs.

Article 20 establishes that only individuals and (or) companies are recognized as interrelated persons for the purposes of any taxation, relations among which may affect circumstances or financial results of their work, but directly:

• one enterprise directly or implicitly takes part in another company, and the total part of such a share is more than 20%. The percentage of indirect interest of one institution in another through the sequence of other organizations is determined in the work option by a part of the direct participation of associations of this sequence.
• one physical subject submits to another material person according to the official location.
• the figures are concluded in accordance with the family law of the Russian Federation in marital relations, relationships of kinship or property, trustee and adopted, and also patron and guardian.

Article 20 also establishes that a lawsuit is capable of recognizing persons as interconnected according to other reasons not specified in clause 1 of this article, if the relations between these individuals have all chances to affect the outcome of transactions in accordance with the sale of products (labor, services).