Евгений Шелест
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По общему правилу выданные организацией физлицу денежные суммы не являются экономической выгодой и не относятся к его доходу в случаях, когда подотчетное лицо не отчиталось в срок за деньги. Следовательно, в данной ситуации не возникает облагаемого НДФЛ дохода. Такие разъяснения содержатся в письме Управления ФНС России по Московской области от 14 сентября 2018 г. № 16-10/099623@ «Ответ на обращение».
Налоговики указали, что полностью или частично неизрасходованные суммы денежных средств на цели, на которые были выданы, образуют задолженность физлица и подлежат возврату. Предполагается, что эти деньги не могут остаться у работника, и он не может использовать их в своих интересах. А работодатель в свою очередь должен принять все возможные меры по возврату этих денежных средств, а именно:
произвести удержание из заработной платы в течение месяца со дня окончания срока, установленного для возвращения аванса, неправильно исчисленных выплат или погашения задолженности. Но при условии, что работник не отрицает размер и основания удержаний (ст. 137 Трудового кодекса); обратиться в суд.
Можно ли выдавать деньги под отчет, если у лица не погашена задолженность по ранее полученной подотчетной сумме? Узнайте из материала «НДФЛ с невозвращенных подотчетных сумм» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Однако все же в некоторых случаях невозвращенные подотчетные средства могут признаваться доходом физлица, полученным им в рамках трудовых отношений и подлежащим обложению НДФЛ и страховыми взносами в общеустановленном порядке. Например, если работодатель принял решение не удерживать выданные суммы и простил долг работнику. Но иногда у работодателя может отсутствовать возможность вернуть выданные деньги, например, в связи с истечением срока исковой давности. В вышеуказанных ситуациях датой получения дохода считается дата принятия решения о прощении долга или дат, с которой такое взыскание стало невозможно.
В случае невозможности удержать исчисленную сумму НДФЛ у налогоплательщика налоговый агент обязан направить физлицу и налоговому органу письменное сообщение в порядке, установленном п. 5 ст. 226 Налогового кодекса.
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