Наталья Ключевская
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Направить в налоговый орган уведомление о контролируемых сделках, совершенных в 2018 году, необходимо до 20 мая (понедельник) включительно. Об этом напоминает и наш календарь бухгалтера, который мы рекомендуем сохранить в закладки, чтобы не пропустить и другие сроки уплаты налогов и сборов, а также представления налоговых деклараций и расчетов.
Напомним, контролируемыми признаются сделки между взаимозависимыми лицами. Перечень сделок, которые приравниваются к таковым, содержится в п. 1 ст. 105.14 Налогового кодекса. В свою очередь, требования к уведомлению о контролируемых сделках установлены в ст. 105.16 НК РФ.
Уведомление должно содержать такие сведения, как предметы сделок и сведения об их участниках (включая наименование и ИНН организации, Ф. И. О. ИП и его ИНН, Ф. И. О. и гражданство физлица, не являющегося ИП), сумма полученных доходов или сумма произведенных расходов по контролируемым сделкам с выделением сумм доходов (расходов) по сделкам, цены которых подлежат регулированию. Также в уведомлении необходимо указать календарный год, за который представляются сведения (п. 3 ст. 105.16 НК РФ). Сведения разрешено формировать по группе однородных сделок (п. 4 ст. 105.16 НК РФ).
С правовыми позициями судов по актуальным вопросам, касающимся контролируемых сделок, ознакомьтесь в разделе «Налоговый кодекс РФ» «Энциклопедии судебной практики» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Налогоплательщики-организации представляют уведомление о контролируемых сделках в налоговый орган по месту своего нахождения, крупнейшие налогоплательщики – по месту учета в качестве крупнейших налогоплательщиков, а налогоплательщики-физлица – по месту жительства (п. 2 ст. 105.16 НК РФ). При этом дается право выбора формы представления уведомления – на бумажном носителе или в электронном виде (абз. 2 п. 2 ст. 105.16 НК РФ).
Следует помнить, что за неправомерное непредставление в установленный срок в налоговый орган уведомления о контролируемых сделках, совершенных в календарном году, или представление уведомления, содержащего недостоверные сведения, налогоплательщику грозит штраф в размере 5 тыс. руб. (ст. 129.4 НК РФ).
Russian
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