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1 January 2018 material benefit received from economy on
the interest for using borrowed (credit) funds, are recognized
income subject to at least one of the conditions listed in art.
7-8 sub. 1 clause 1 of article 212 of the Tax code that apply since
with the tax period in 2018 regardless of the date of conclusion
loan agreement (credit). This conclusion is contained in a letter from the Department
tax and customs policy of the Ministry of Finance of Russia from June 26, 2018. n
03-04-07/43786 "On personal income tax revenues in the form of material benefit from the
economy on percent for using borrowed (credit) funds."
That is, the rules of the above articles also apply to treaties
loan (credit) entered into prior to January 1, 2018.
indicated the conditions under which the income is received by natural persons in the
the form of material benefit. According to the first condition, the borrowed (credit)
the funds must be obtained from SP or organizations accept
interdependent in relation to the taxpayer, or with which
natural persons concluded a contract of employment. For the second condition,
material benefit should be the financial help or
by way of counter-performance entrepreneur, by the organization before the taxpayer
its obligations. Including payment for supplied goods,
services rendered or work performed.
Recall that the income
the taxpayer in the form of material benefit is the benefit from saving
the interest for using borrowed (credit) funds
derived from FE or organizations except for the cases provided for
par. 2-4 signature. 1 clause 1 of article 212 of NK of the Russian Federation.
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