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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 9, 2013 No. ED-4-3/16239 @

About the direction of explanations of the Ministry of Finance of the Russian Federation of 07.08.2013 No. 03-03-10/31889

The Federal Tax Service directs explanations of the Ministry of Finance of the Russian Federation of 07.08.2013 No. 03-03-10/31889 concerning application of provisions of Items 7 and 8 of article 262 of the Tax Code of the Russian Federation.

Valid counselor of state of the Russian Federation 3 classes

D. V. Egorov

 

Letter of the Ministry of Finance of the Russian Federation

of August 7, 2013 No. 03-03-10/31889

In connection with the letter on finishing explanations of Department of tax and customs and tariff policy concerning application of provisions of Items 7 and 8 of article 262 of the Tax Code of the Russian Federation to data of tax authorities and taxpayers and placement them on the official site of FNS of Russia in the Section "The Explanations of FNS of Russia Obligatory for Application by Tax Authorities", we report the following.

According to Item 7 of article 262 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the taxpayer performing expenses on scientific research and (or) developmental developments (further - research and development) according to the list of research and development established by the order of the Government of the Russian Federation of 24.12.2008 No. 988, has the right to include the specified expenses in structure of other expenses of that accounting (tax) period in which such researches or developments (separate stages of works), in the amount of actual costs using 1,5 coefficient are completed.

Application of coefficient 1, can be performed only concerning the list of the expenses on research and development provided by subitems 1-5 of Item 2 of article 262 Tax Code of the Russian Federation.

According to Item 8 of article 262 Tax Code of the Russian Federation the taxpayer using the specified right represents to tax authority along with the tax declaration following the results of tax period in which are completed research and development (separate stages of works), the report on the executed research and development (separate stages of works), expenses on which are recognized in the amount of actual costs using 1,5 coefficient. The report on the executed research and development (separate stages of works) is submitted the taxpayer concerning everyone to research and development (separate stage of work) and shall conform to the general requirements established by the national standard to structure of execution of scientific and technical reports.

In case of non-presentation of the report on the executed research and development (separate stages of works) of expense amount on accomplishment of data research and development (separate stages of works) are considered as a part of other expenses in the amount of actual costs without application of coefficient of 1,5 (Item 8 of article 262 Tax Code of the Russian Federation).

According to item 4 of article 262 Tax Code of the Russian Federation the expenses of the taxpayer on research and development provided by subitems 1-5 of Item 2 of article 262 Tax Code of the Russian Federation are recognized for the purposes of the taxation irrespective of result of the corresponding research and development according to the procedure, the stipulated in Article 262 Tax Code of the Russian Federation, after completion of these researches or developments (separate stages of works) and (or) signing of the delivery and acceptance certificate by the parties.

Thus, if accomplishment of research and development according to the list established by the Order of the Government the Russian Federation of 24.12.2008 No. 988, is performed on stages in different tax periods, then the specified expenses are included other expenses of that accounting (tax) period in which separate stages research and development are complete. At the same time to actually performed expenses of coefficient of 1,5 it is necessary for application following the results of tax period in which separate stages research and development are complete, to provide along with the tax declaration on the income tax of the organizations the report on the executed stages research and development. Otherwise expense amounts on accomplishment of this stages research and development are considered as a part of other expenses in the amount of actual costs without application of coefficient of 1,5.

The possibility of recognition of expenses on research and development in general upon termination of all stages of works if accomplishment of stages research and development is the share of different tax periods, is not provided by Chapter 25 of the Tax Code of the Russian Federation.

ACTING department director

S. V. Razgulin

 

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