"Adviser in the field of education", 2012, N 3

What are grants? In what cases are the amounts of grants received not included in the personal income tax base? What explanations do the specialists of the financial and tax departments give on this issue? And how to return the tax if it was withheld by the institution unlawfully? Read about all this in the article.

Grants

At their core, grants are monetary and other funds transferred free of charge and irrevocably by citizens and legal entities, including foreign ones, as well as international organizations who have received the right to provide grants in the territory Russian Federation for the implementation of specific programs, activities, studies, etc. under the conditions provided by the grantors. Such a definition is given, for example, in Art. 2 of the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy".

Grants are established both at the federal level and at the level of subjects of the Russian Federation and municipalities. The procedure and conditions for their allocation are approved by the relevant regulations, For example:

• for state support scientific research of young Russian scientists - candidates and doctors of science - by Decree of the President of the Russian Federation of 09.02.2009 N 146, Decree of the Government of the Russian Federation of 04.27.2005 N 260;
• for state support of scientific research conducted under the guidance of leading scientists in Russian educational institutions higher vocational education, - Decree of the Government of the Russian Federation of 04/09/2010 N 220;
• for support creative projects of national importance in the field of culture and art - Decree of the President of the Russian Federation of 07/01/1996 N 1010, Decree of the Government of the Russian Federation of 09/09/1996 N 1061, etc.

Grants established at the level of subjects of the Russian Federation and municipalities are allocated in accordance with the provisions developed by them.

Personal income tax relief in terms of payments from grants

In case of receiving a grant by an individual, the question arises: Is it necessary for the employer-employing institution to withhold personal income tax from payments to individuals from the grant funds?

By general rule Personal income tax is charged on all income of individuals received in cash or in kind, as well as on income in the form of material benefits (clause 1, article 210 of the Tax Code of the Russian Federation).

However, in paragraph 6 of Art. 217 of the Tax Code of the Russian Federation from January 1, 2008, exceptions were prescribed. In particular, it is stated that the amounts received by taxpayers in the form of grants (gratuitous aid) provided to support science and education, culture and art in the Russian Federation by international, foreign and (or) Russian organizations according to the list of such organizations approved by the Government of the Russian Federation are exempted from taxation. .

The list of international and foreign organizations, upon receipt of grants from which it is possible not to collect personal income tax from individuals, and also not to take into account receipts in income Russian organizations- recipients of grants, was approved by Decree of the Government of the Russian Federation of June 28, 2008 N 485.

At present, this List is valid in the version of Decree of the Government of the Russian Federation of 02.08.2010 N 585, and in it included:

1. United Nations Educational, Scientific and Cultural Organization.
2. United Nations Industrial Development Organization.
3. Commission of the European Communities.
4. Council of the Baltic Sea States.
5. Nordic Council of Ministers.
6. International Atomic Energy Agency.
7. Organization of the Black Sea Economic Cooperation.
8. United Nations Environment Program.
9. United Nations Development Program.
10. United Nations Children's Fund.
11. The Eurimage Foundation under the Council of Europe.
12. Joint Institute for Nuclear Research.
13. Interstate Fund for Humanitarian Cooperation of the Member States of the Commonwealth of Independent States.

The list of Russian organizations whose grants (gratuitous aid) provided to support science, education, culture and art in the Russian Federation are not subject to taxation was approved by Decree of the Government of the Russian Federation of July 15, 2009 N 602. Currently, this List is valid as amended by the Government Decree RF dated March 21, 2012 N 216 and contains the following organizations:

1. Charitable Foundation"Good deed", Nizhny Novgorod.
2. Charitable Foundation "Mercy", Moscow.
3. Aleksey Yordan Charitable Foundation for Assistance to Cadet Corps, Moscow.
4. State Corporation "Russian Corporation of Nanotechnologies", Moscow.
5. non-profit Charitable organization"V. Potanin Charitable Foundation", Moscow.
6. Non-profit Foundation for the Promotion of the Preservation and Development of the Cultural, Scientific, Spiritual and Natural Heritage of Eurasia, Moscow.
7. Non-profit organization "Russian Fund of Culture", Moscow.
8. Non-profit organization "Charity Foundation for Cultural Initiatives (Mikhail Prokhorov Foundation)", Norilsk.
9. Regional public fund assistance to domestic science, Moscow.
10. Russian Humanitarian Science Foundation, Moscow.
11. Russian Foundation for Basic Research, Moscow.
12. Dmitry Zimin's Dynasty Foundation for Non-Commercial Programs, Moscow.
13. Foundation for the Support of Education and Science (Alferov Foundation), St. Petersburg.
14. Foundation for the Support of Russian Teachers, Moscow.
15. Yegor Gaidar Heritage Foundation, Moscow.
16. International Fund for Technologies and Investments, Moscow.
17. Foundation for Innovative Scientific and Educational Programs "Modern Natural Science", Moscow.
18. Russkiy Mir Foundation, Moscow.
19. Non-profit organization "Charity Foundation "Art, Science and Sport", Moscow.

In the Letter of the Ministry of Finance of Russia dated September 30, 2010 N 03-04-05 / 9-575, it is noted that payments in the form of grants, unnamed in Decree of the Government of the Russian Federation of July 15, 2009 N 602, are subject to taxation with personal income tax in the generally established manner.

Accountants of state (municipal) institutions receiving grants need to monitor changes in legislation. Lists of organizations may be supplemented. In this case, the retroactive effect of the relevant provisions, as a rule, is not provided.

for example, The Russian Foundation for Basic Research (RFBR) was included in the List of organizations approved by Decree of the Government of the Russian Federation of July 15, 2009 N 602.

Financial support is provided by the RFBR on the basis of the Agreement between the RFBR and the organization serving the project in accordance with the Rules for organizing and conducting work on projects supported by the RFBR (approved by the Decision of the RFBR Council dated 12.03.2008; hereinafter referred to as the Rules). Clause 2.1.3 of the Rules determines that funds for the implementation of a project supported by the RFBR are allocated by them in the form of a grant and are provided exclusively at the disposal of the head of the competitive project under his personal responsibility and must be spent strictly for the purposes provided for by the project. At the same time, the project manager has the right to spend the grant funds on the basis of the cost estimate approved by the RFBR and normative documents RFBR. By virtue of clause 2.5.2 of the Rules, ensuring the implementation of the project in accordance with the declared program and deadlines is the responsibility of the project manager. The organization complies with the order of financial and economic and Maintenance implementation of competitive projects (clause 2.7 of the Rules). Funds received on the personal account of the institution from the RFBR may be used by the institution to compensate for the organizational and technical costs of servicing projects in the amount of not more than 15% of each incoming amount in agreement with the project managers.

It follows from the Rules that the recipients of grants are individuals - the head of the competitive project and project executors. Funds disbursed by institutions from grant amounts to and at the direction of project managers scientists(co-executors of grants) participating in RFBR projects are exempted from personal income tax. However, accountants of state (municipal) institutions in a number of cases still tax payments to these employees with personal income tax.

It should be noted that the Ministry of Finance of Russia in numerous letters spoke about the exemption from personal income tax of funds paid out of the amounts of grants by order of the project leaders to researchers participating in RFBR projects, from the date of its inclusion in the List of Russian organizations approved by the Decree of the Government of the Russian Federation of 15.07.2009 N 602. In particular, such a position is expressed in Letters dated 03.03.2010 N 03-04-06/9-20, dated 03/15/2010 N 03-04-06/9-34, dated 05/04/2010 N 03-04- 05/9-249, dated 09/20/2010 N 03-04-05/9-561, dated 12/28/2010 N 03-04-05/9-757, dated 03/22/2011 N 03-04-06/9-53 , dated 11.04.2011 N 03-04-06/8-86, dated 03.05.2011 N 10116-1429/95.

The Federal Tax Service of Russia also confirmed that the funds paid out of the amounts of grants to employees of such institutions are exempt from personal income tax in accordance with paragraph 6 of Art. 217 of the Tax Code of the Russian Federation, provided that such employees are recognized as recipients of grants and the spending of the grant funds corresponds to its intended purpose (Letters dated May 20, 2010 N ShS-37-3 / [email protected], dated 23.07.2010 N ШС-37-3/ [email protected], dated 12/28/2010 N 03-04-05 / 9-757, dated 04/06/2011 N KE-4-3 / [email protected]). At the same time, in the Letter dated 05.20.2010 N ShS-37-3 / [email protected] The Federal Tax Service of Russia indicated that the benefit applies to payments both under labor and civil law contracts.

The Russian Academy of Sciences even issued a special Letter on this issue dated 03.05.2011 N 10116-1429/95.

At the same time, one should distinguish between payments to scientists participating in projects of organizations named in the List approved by Decree of the Government of the Russian Federation N 602, and payments to employees who do not belong to this category of persons. for example, in Letter N 03-04-06/9-11 dated January 28, 2011, the Ministry of Finance of Russia indicated that the remuneration at the expense of the grant, paid to staff members of the Institute from among the administrative, managerial, engineering and technical personnel who are not the executors of the project of the Russian Humanitarian Scientific fund (RGNF), which provides organizational, financial and technical support for projects, is subject to personal income tax in accordance with the generally established procedure. And the Russian Humanitarian Foundation is also included in the List approved by Government Decree N 602, along with the Russian Foundation for Basic Research.

Refund of excess tax withheld

If the accountant made a mistake and withheld personal income tax from payments made through grants unlawfully, the tax must be returned to employees.

In the Letter of the Federal Tax Service of Russia of 04/06/2011 N KE-4-3 / [email protected] noted that the return to the taxpayer of the amount of excessively withheld personal income tax is made subject to the provisions defined in Art. Art. 78 and 231 of the Tax Code of the Russian Federation.

It should be noted that from January 1, 2011, a new version of paragraph 1 of Art. 231 of the Tax Code of the Russian Federation, which established the rules for the return of excessively withheld personal income tax.

The withholding agent who discovers the fact of excessive tax withholding must report it to the taxpayer-employee within 10 days from the date of discovery of such a fact. At the same time, the Tax Code of the Russian Federation does not establish the form and method by which the tax agent informs the taxpayer about the fact of excessive tax withholding and the amount of tax. According to the Ministry of Finance of Russia, a tax agent has the right to inform the taxpayer about the fact of excessive tax withholding and the amount of tax in any form, having previously agreed with the taxpayer on the procedure for sending this message (Letter of the Ministry of Finance of Russia dated May 16, 2011 N 03-04-06 / 6-112). The message can be handed over to the taxpayer in person or sent by mail. When transmitting a message to a taxpayer on its second copy, it is desirable to receive a mark of delivery from an individual.

In the specified paragraph 1 of Art. 231 of the Tax Code of the Russian Federation does not say anything about how the agent should record the fact of the discovery of excessive withholding of personal income tax from the taxpayer's income. In this case, it is logical to draw up an accounting statement indicating the date the error was discovered.

The employee, in turn, must submit to the employer a written application for a tax refund. An application can be submitted within three years from the date of payment of the tax (clause 7 of article 78 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia for Moscow dated March 19, 2010 N 20-14 / 3 / [email protected]).

Tax refund to an individual in cash is not provided for by the Tax Code of the Russian Federation. On the contrary, it is established that the tax refund should be made in a non-cash form by transferring Money to the taxpayer's bank account. Therefore, the employee must indicate in his application for a tax refund the account number to which the funds should be transferred.

The employer, having received the application of the employee, is obliged to return the excess withheld tax within three months from the date of receipt of the application from the individual. If the specified period is violated, the overpayment should be returned with interest. They are charged for each calendar day of delay based on the refinancing rate of the Bank of Russia, which was in effect on the days of violation of the repayment period.

Tax refund is carried out by the tax agent at the expense of personal income tax amounts:

• payable by the taxpayer to whom the institution returns the excess withheld personal income tax;
• held by the institution on the income of other taxpayers;
• returned by the tax authority from the budget funds at the request of the institution.

The offset of the amounts of personal income tax returned to the employee against the amounts of personal income tax to be withheld from his income is possible if he continues to work in the institution and receives taxable income.

It is also possible to set off the amount of returned personal income tax against the total amount of tax payable by the institution as a whole, without applying to the tax authorities.

Example. Suppose that by mistake of an accountant, the amount of excess tax withheld from an employee's income amounted to 2,000 rubles.

The error was discovered in April 2012. The accountant is obliged to draw up an accounting statement on the discovery of an error and notify the employee of the overpayment of personal income tax.

Suppose the employee was notified of this in a timely manner and applied for a personal income tax refund on April 27.

Can a tax agent return to an employee the amount of personal income tax previously excessively withheld from his income in April 2012 in full size if it is known that the amount of personal income tax to be withheld from the income of all employees for April amounted to 10,000 rubles?

Maybe, after all total amount personal income tax to be transferred to the budget from wages for April, allows you to pay off the debt to the employee for personal income tax. Of this amount, the tax agent can transfer 2,000 rubles to the taxpayer's bank account, and the difference is 8,000 rubles. (10,000 rubles - 2,000 rubles) he will send to the budget.

Situations may arise when the amount of personal income tax to be transferred to the budget over the next three months is not enough to return the tax to an individual after receiving an application from him. In this case, the tax agent must apply to the tax authority at the place of registration with an application for the return of the amount of personal income tax withheld from the taxpayer's income from the budget. He must do this in within 10 working days from the day when the taxpayer submitted the relevant application to him. At the same time, the taxpayer himself does not need to re-apply for a refund (clause 2 of the Letter of the Ministry of Finance of Russia dated May 16, 2011 N 03-04-06 / 6-112).

Requirements for filing an application by a tax agent in paragraph 1 of Art. 231 of the Tax Code of the Russian Federation is not established. We recommend that you include:

• request for the return of personal income tax;
• the amount of tax refunded;
• the tax period for which it was excessively withheld and paid to the budget;
• grounds for return;
• details of the tax agent (for example, the name of the organization, its location, PSRN, TIN, Bank details);
• details of the taxpayer (full name, place of residence, TIN).

The application must be signed by the tax agent or his legal representative.

Together with the application to the tax authority, the tax agent must submit:

• extract from the register tax accounting for the relevant tax period;
• documents confirming the excessive deduction and transfer of the amount of personal income tax to the budget.

The return to the tax agent from the budget of the overpaid amount of personal income tax is made by the tax authority in the manner prescribed by Art. 78 of the Tax Code of the Russian Federation (paragraph 7, clause 1, article 231 of the Tax Code of the Russian Federation).

The inspectorate must inform the tax agent in writing of its decision to refund the overpayment (refusal to make a refund) within five working days from the date of the decision (clause 6, article 6.1, clause 9, article 78 of the Tax Code of the Russian Federation).

If a positive decision is made, the inspection is obliged to return the overpayment for personal income tax to the tax agent within a month after receiving an application from him (clause 6, article 78 of the Tax Code of the Russian Federation). If the specified period is violated, interest is charged on the amount to be returned for each calendar day of delay (clause 10, article 78 of the Tax Code of the Russian Federation).

Note that the tax agent has the right to return to an individual an overpayment of tax from own funds without waiting for its return from the budget. But this is a right, not an obligation of a tax agent. Accordingly, the institution has every right to return the overtaxed tax to the employee only after it receives the appropriate amount from the tax authority.

The amount of personal income tax, excessively withheld from the income of an individual, can be offset against future payments for this tax (clauses 1, 14, article 78 of the Tax Code of the Russian Federation).

Such offset is carried out in the presence of relevant applications from taxpayers. In turn, the tax agent must submit to the inspection an application for offsetting the overpayment (clauses 4, 14, article 78 of the Tax Code of the Russian Federation). The tax authority makes a decision on offsetting or refusing to offset tax amounts within 10 working days from the date of the tax agent's application (clause 6, article 6.1, paragraph 2, clause 4, article 78 of the Tax Code of the Russian Federation). The inspectorate must inform the tax agent of its decision in writing. within five working days after the decision is made (clause 6, article 6.1, clause 9, article 78 of the Tax Code of the Russian Federation). In case of a positive decision, the tax agent has the right to set off the overpaid personal income tax against future payments.

In paragraph 1 of Art. 231 of the Tax Code of the Russian Federation establishes that in the absence of a tax agent, the taxpayer has the right to file an application with the tax authority for the return of the amount of tax excessively withheld from him and transferred to the budget system of the Russian Federation earlier by the tax agent simultaneously with the submission tax return after the end of the tax period. Such a situation may arise when an organization is liquidated or when an employee is dismissed from an organization that has made excessive tax withholding.

Accounting for tax refund transactions

When reflecting in the accounting of a state (municipal) institution operations for the return of excessively withheld personal income tax, it is necessary to pay attention to the following.

First of all, the basis for the commission of a tax refund operation is a written application from the employee. On such a statement, it is advisable to make a permissive entry of the chief accountant or head of the institution. The application must necessarily indicate the date of its submission to the accounting department, as well as the bank details of the account to which transfers should be made.

Secondly, make sure that the institution has sufficient funds to recover the amounts of excess tax withheld. If the amount of current tax charges is not enough, then you should contact the tax office in advance in the manner indicated above.

In accounting, operations for the return of excessively withheld tax are reflected as follows:

Storno:

Account credit 0 30301 730 "Increase in accounts payable for personal income tax"

• the amount of accrued tax on personal income was adjusted by the amount of tax to be refunded for the past month;

Debit account 0 30211 830 "Reduction of accounts payable on wages"

Account credit 0 20111 610 "Disposal of funds of the institution from personal accounts in the treasury"

• the amount of wages was transferred to the employee, taking into account the adjustment of the excess tax withheld (at the same time, the disposal of funds on off-balance sheet account 18 is reflected).

It should be noted that the tax refund is carried out regardless of the source from which the wages were previously calculated for a particular employee, and, therefore, regardless of the funds used to transfer the amounts of tax withheld to the budget.

How to get a grant - where to apply + what you need for this + what documents to provide + and what to do with the money received.

Do you have a crazy idea for starting a business, as well as a great desire to work?

But at the same time you do not have enough money for this?

And you do not want to get into debt to friends or take a loan from a bank?

Then you will be very useful information about how to get a grant.

It is no secret that many business projects were able to materialize thanks to just such financial support.

If you also want to get this opportunity, then get ready for the fact that you will have to put in a lot of effort, but the result will be worth it.

What is a grant?

Before talking about how to get a grant, you need to understand the very concept of what it is.

A grant is either in kind or in kind to start or expand a business.

Important distinctive feature such support is that it does not require a return, that is, it is gratuitous.

Grants for opening or developing a business can be issued by:

• state;
• private foundations;
• foreign organizations.

Based on this, you need to understand that these organizations may put forward different requirements for receiving a grant.

So don't waste your energy on applying everywhere you can.

Choose the source that will fit your field of activity and work on fulfilling its conditions.

Where to apply to get a grant?

"Half of what separates successful entrepreneurs from losers, it is perseverance.”
Steve Jobs

As mentioned above, there are three main categories of organizations that are willing to provide money or other assets.

But there are nuances here, using which you can understand where you should go first.

You should also understand that those funds that are ready to provide financial support, serve different purposes.

Features of issuing grants by state organizations

1. When issuing grants, state funds give preference to socially unprotected categories:
   • university graduates,
   • those who are in the employment center,
   • who have been made redundant,
   • retired military,
   • single mothers,
   • disabled people
   • young professionals under the age of 30-35 years.

The state does not give the full amount to open your business.

Preference is given to those entrepreneurs who are willing to invest their own funds as well.

2. Preference is given social spheres as well as manufacturing and agriculture.
3. Most often, the state is ready to finance the purchase of equipment or raw materials, but at the same time refuses to cover the cost of paying wages.
4. When issuing a grant for business development, the state pays attention to the period of operation of the enterprise, and it should not exceed 1-2 years, as well as to whether the entrepreneur is able to hire additional people.

Peculiarities of issuing grants by private and foreign foundations

1. Private and foreign funds are very demanding in terms of reporting, that is, they must see that the money issued will go to cover certain expenses, and not in your "pocket".
2. Such organizations willingly agree to issue a grant for the payment of wages, in contrast to the state.

If funds are needed to finance innovations in the economy and business, then domestic private funds most often specialize in this issue.

But you can safely apply to foreign ones if you need to open or develop a business related to ecology, art, culture, society, IT-sphere.

3. Such funds practice issuing grants in tranches, that is, money comes gradually for the implementation of certain stages.

Required documents to receive a grant

Each business financing and support organization requires its own list of documents, but most often they overlap with each other.

So, the following documents may be required from you:

• correctly executed application for participation in the selection for a grant;
• copies of documents confirming your identity, as well as, if necessary, the participant's questionnaire;
• copies of documents that confirm that you have knowledge in the field of economics (diploma, certificate of completion of specialized courses);
• copies of documents evidencing the registration and registration of the business with the tax service, as well as entry into the register; copies of documents confirming the creation and availability of jobs - this is necessary if you are applying for business development;

This list of documents can be supplemented, so be careful when submitting it.

If something is incorrectly compiled or something is missing, the foundation has every right to refuse your participation.

How to get a grant: what to do?

So, you have already come close to the question: " How to get a grant?”, then you should know the order of your actions:

Choose an organization that suits you, where you can get a grant.

It must be relevant to your area of ​​work.

1. Learn where the organization has already given out money, in what amount and for what projects.
2. Study the requirements that the fund puts forward, as well as the rules for drafting an application for participation in the selection.
3. Prepare all necessary documents.

Write a credible business plan that clearly spells out goals, problems, and solutions.

Focus on the financial side.

4. Prepare a convincing and detailed presentation of your future project.

You just have to wait.

In most cases, after the application deadline has expired, foundations are given 3 months to review applications received.

How are grant applications decided?

And only then the fund starts studying business plans.

Most often, funds use their own developed scoring scale, thanks to which they can form a rating of participants.

When considering, special attention is paid not only to the set goals and problems, but also to their solution.

The reliability of the given calculations is also checked.

State funds take note of those entrepreneurs who themselves can contribute a certain amount to the development or opening of a business.

And business plans that require full funding are most often rejected.

As for the financing of an already operating business, attention is also drawn to the dynamics of development.

If an enterprise has performed poorly during the period that it has existed, then it is likely to be refused.

Additional points in the "piggy bank" can be received by those projects that have already received funds from the selected fund.

Notifications are sent to the winners, and information about them appears on the official website of the fund.

How realistic is it to receive a grant from the state for the development of your business,

told in the video:

What to do with the money received?

Therefore, the first has certain obligations that require fulfillment:

• the funds received must be used exclusively for the purposes for which they are issued;
• all necessary reporting must be submitted within a strictly specified time frame;
• in the event of force majeure or if it is impossible to complete a certain part of the project, you must immediately contact the fund to make adjustments;
• during checks, the commission cannot be hindered and it is necessary to provide all information that relates to the funds received.

In case of misuse of the grant or failure to comply with other conditions of the agreement, the organization may demand to terminate it and apply to the court with a claim for the return of all allocated funds.

Thus, you should not only be interested in how to get a grant, but also how to fulfill all the conditions of the fund that will give you money.

Know that this is a great chance to get additional funding for your business, so take it seriously.

You will get an opportunity not only for your own development, but also contribute to the improvement of the economic situation in your region.

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I.V. Artemova,
chief accountant, consultant

In the coming year, we continue a series of articles on the peculiarities of the relationship between individuals - recipients of grants and institutions on the basis of which work is carried out on the project for which the grant was received.<*>. Relations between an individual and an institution in this case are not labor relations, however, it is in the interests of both parties to properly organize labor activity the team performing the work at the expense of the grant.
<*>Read about the features and problems of accounting for grants in state and municipal institutions in the following articles:
- A.Yu. Shikhov "Grants, where is the golden mean?" in the journal "Advisor in Education" No. 6 for 2015;
- A.Yu. Shikhov "Income of the institution from grants" in the journal "Counselor in the field of education" No. 7 for 2015;
- T.P. Erofeeva "Property of the Grantee" in the journal "Advisor in Education" No. 8 for 2015;
- T.P. Erofeeva "Intermediary Transactions of State (Municipal) Institutions" in the journal "Adviser to the Accountant of a State and Municipal Institution" No. 12 for 2015;
- M.N. Zhelonkina "Document flow in the framework of the execution of orders of individuals" in the journal "Adviser to the accountant of a state and municipal institution" No. 12 for 2015.

leader and organization

One of the largest grant-givers in Russia is the Russian Foundation for Basic Research (hereinafter referred to as RFBR, the Foundation), so we will consider the organization of relations between an individual - a grant recipient and an institution using the RFBR rules as an example. The RFBR approved its own procedure for performing work on projects supported by the RFBR and using a grant (hereinafter referred to as the RFBR Procedure). The full text of the RFBR Order is available at http://www.rfbr.ru/rffi/ru/financial_support/o_1917171.
According to the RFBR Procedure, a grant recipient is a project manager who has submitted an application for a grant and won the competition.
In almost all cases, when a project (application) for the Fund's competition is submitted by individuals, it indicates the organization that will provide the conditions for the implementation of the project (hereinafter referred to as the Organization). Typically, this is the institution where the project manager works.
RFBR notes that it does not matter to him whether the project implementers are in an employment relationship with the Organization or not, since the relationship between the grantee and the Organization providing conditions for the implementation of the project is civil law.
The RFBR Procedure states that the research of the project manager cannot be included in the main activities of the institution, that is, the institution is not the customer of these works. Accordingly, even if the project executors are in labor relations with the Organization for other reasons, the project work is carried out in non-working hours and the relationship in connection with the execution of the project between the grantee and the Organization is civil law.

Grants are funds transferred free of charge and irrevocably by citizens and legal entities that have acquired the right to provide grants on the territory of the Russian Federation in accordance with the procedure established by the Government of the Russian Federation, for the implementation of specific scientific, scientific and technical programs and projects, innovative projects, conducting specific scientific research on the terms provided by the grantors (Article 2 of the Federal Law of August 23, 1996 No.  127-FZ “On Science and State Scientific and Technical Policy”). The budgetary institution, on the basis of a tripartite agreement concluded between it, the Russian Foundation for Basic Research (RFBR) and the grantee, participates in the implementation of scientific projects. In the article we will talk about the actions taken by the institution in the implementation of scientific projects, as well as the accounting of operations performed by the institution under this agreement.

Relations between an institution, a natural person - a grant recipient and the RFBR are regulated by an agreement concluded between the participants in legal relations in accordance with the norms of the legislation of the Russian Federation. The rules for organizing and carrying out work on scientific projects supported by the Russian Foundation for Basic Research, approved by the Decision of the Bureau of the Council of the Foundation dated January 29, 2014 (hereinafter referred to as the Rules), establish the actions of the grantee, institution and foundation at the stage of project implementation ( sec. 3 rules). Consider the actions of the grantee and the institution, presenting them in the form of a table.

Documentation of settlements

In view of the foregoing, the transfer of funds to a grant recipient - an individual to his bank account or issuing them from the cash desk of the institution, as well as transfer instructions, must be executed with primary accounting documents. The procedure for confirming the expenses incurred by the grantee for the performance of work on a scientific project for which grant funds were provided should be established by the local act of the institution in accordance with the provisions of the grant agreement concluded between the RFBR, the individual - grant recipient and a budgetary institution ( Letter of the Ministry of Finance of the Russian Federation of July 23, 2015 No. 02‑07‑10/42612 ).

The grantee instructed the institution to conclude an agreement with the contractor for the installation work.

Documents confirming the fact of spending money in this situation will be the grantee's order, drawn up in writing to conclude an agreement with the organization, a contract for the performance of work, an act of work performed, drawn up in an arbitrary form, but containing all the required details. The internal local acts of the institution establish who (the institution or the grant recipient) keeps the original documents-foundations (contracts, primary accounting documents) confirming the legitimacy of spending the grant funds. Written instructions of the grantee must be kept by the institution, as they are documents confirming the fulfillment by the institution of the terms of the agreement concluded between it, the RFBR and the grantee.

The grantee instructed the institution to give him funds in the amount of 5,000 rubles. for the purchase of materials necessary for the study.

The instruction for the issuance of cash from the cash desk of the institution for the expenditure of funds within the framework of the study is drawn up in writing and attached to the cash order. Documents confirming the purchase of materials (consignment notes (f. Torg-12), cash receipts, sales receipts, etc.), if it is established by the internal local act of the institution, can:

• attached to the advance report prepared by the grantee and kept by the institution;
• submit to the accounting department of the institution without issuing an advance report, and already the accountant makes notes on them regarding the date and amount of settlements with the grantee for the purchased materials;
• stay with the grantee.

Accounting operations

Correspondence of accounts for the receipt and use of grant funds is as follows:

Correspondence of accounts given in the table, by virtue of the norms of clause 34 of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n, is not reflected in the report on the implementation by the institution of its financial and economic activity plan (f. 0503737) (Letter No. 02‑07‑10 / 42728).

Given the nature of the funds (grantees are individuals), their use in its own way economic essence not an institution expense (Letter No. 02‑07‑10/42728). In accordance with the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. funds for temporary disposal in accounting and reporting budget institution, are reflected using Article 510 “Receipt to budget accounts” (610 “Disposal from budget accounts”) of KOSGU. Compensation of expenses of the institution for the implementation of a scientific project provided for by the grant agreement, in cases specified by the terms of the agreement, is reflected under article 130 “Income from the provision of paid services(works) "KOSGU.

The institution has entered into a tripartite agreement for participation in the implementation of a scientific project, according to which the grantee is an employee of the institution. A grant in the amount of 1,000,000 rubles was received on the personal account of the institution. The grantee submitted an order for the issuance of funds to him in the amount of 10,000 rubles. for the purchase of chemical reagents necessary for the study. According to the rules established in the institution, the documents confirming the expenses of the grantee remain with him and are not submitted to the accounting department.

In accounting, operations for receiving a grant and writing off funds are reflected as follows:

The institution has the right to compensate its expenses for creating conditions for the implementation of the project in the amount agreed with the grant recipient, but not exceeding 20% ​​of the grant amount (clause 3.7 of the Rules).

Under the terms of the agreement concluded between the RFBR, the grant recipient and the institution, the latter is paid a remuneration in the amount of 20% of the grant amount - 200,000 rubles.

In accounting, operations to receive remuneration for participation in the implementation of a scientific project are reflected as follows:

Personal Income Tax

Thus, the income of individuals - grant recipients in the form of a grant (part of it) provided for scientific research in accordance with an agreement concluded with a foundation included in the list of the Government of the Russian Federation, is exempt from personal income tax on the basis of clause 6 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 03-04-06 / 17268). The list of Russian organizations, approved by Decree of the Government of the Russian Federation of July 15, 2009 No. 602, includes the Russian Foundation for Basic Research, and therefore grants from this foundation are not subject to personal income tax.

Insurance premiums

At the end of the article, we formulate the following conclusions:

1. Relations between an institution, an individual - a grantee and the RFBR are regulated by an agreement concluded in accordance with the norms of the legislation of the Russian Federation, the Rules for the organization and conduct of work on scientific projects supported by the Russian Foundation for Basic Research, approved by the Decision of the Bureau of the Council of the Foundation dated January 29, 2014.
2. Funds received on the personal accounts of budgetary institutions in the form of grants are reflected under the code of the type of activity 3 "Funds in temporary disposal" and are not the funds of the institution.
3. Grant funds are spent on behalf of the grantee and are recorded using article 510"Receipt to budget accounts" ( 610 "Disposal from the accounts of budgets") KOSGU.
4. The procedure for confirming the expenses incurred by the grantee for the performance of work on a scientific project for which grant funds were provided is established by the local act of the institution in accordance with the provisions of the grant agreement concluded between the RFBR, the individual grantee and the budgetary institution.
5. Grant recipients' income accrued to them at the expense of grant funds allocated by the RFBR is not subject to personal income tax.
6. Grant recipients' income accrued to them at the expense of grant funds allocated by the RFBR is subject to insurance premiums.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), bodies of local self-government, governing bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

The scientific team of the autonomous institution (University) won a grant from the Russian Foundation for Basic Research (hereinafter referred to as RFBR). A tripartite agreement has been concluded between the RFBR, the grant recipient (an individual - an employee of the Group Leader) and the Organization (University). According to the terms of the agreement, the grant is transferred to the account of the University, opened in Federal Treasury from which, on behalf of the grantee, payments are made in accordance with the list of allowable expenses under RFBR grants (including compensation for the grantee's labor costs, equipment, maintenance). According to said agreement there is no employment relationship between the University and the grantee in connection with the implementation of the project funded by the grant. Under which article of KOSGU and CWR to pay compensation for the labor costs of the grant recipient? To purchase equipment? Maintenance (electricity, gas, water)?

Answer

Under a tripartite agreement with the Russian Science Foundation, the institution acts as an intermediary.

For an institution, a grant is funds at temporary disposal.

The transfer by the institution of the grant funds on behalf of the owner of the funds (grantee) for the purposes provided for by the project for which the grant was received, including compensation for the grantee’s labor costs, equipment, maintenance, reflect under article KOSGU 610 “Disposal from budget accounts”.

At the same time, when forming its accounting policy, the institution has the right to provide for keeping records of the receipt and expenditure of grant funds in analytical accounting registers.

This is stated in the letters of the Ministry of Finance of Russia dated July 1, 2016 No. 02-06-10 / 38856, dated January 25, 2016 No. 02-07-10 / 2899.

Rationale
How can a budgetary (autonomous) institution reflect in accounting the receipt of grants in the form of subsidies

Reflect grants under article KOSGU 180 “Other income” (section V of the instructions, approved by order of the Ministry of Finance dated July 1, 2013 No. 65n, letter of the Ministry of Finance dated August 30, 2013 No. 02-13-09 / 35843).

Grants from other organizations should be considered as income from paid CFA activities 2 . If the institution is given a grant that was won by employees, reflect it in the CFA 3 "Temporary Funds". For example, these are RFBR grants (letter of the Ministry of Finance dated October 16, 2015 No. 02-07-10/59926).*

An institution can win a grant in a competition held by the authorities. In this case, the grant can be brought as a targeted subsidy - by agreement. Then keep records according to KFO 5 “Subsidies for other purposes” in the same way as for targeted subsidies.

Do I need to calculate mandatory insurance premiums to pay the employee funds from the RFBR grant. The grant was won by an employee. A tripartite agreement was concluded between the employee, the institution and the RFBR

Yes, you need from the part of the grant that you pay to the employee as compensation for his labor costs (funds for personal consumption).

In the situation under consideration, a tripartite agreement was concluded between the Russian Foundation for Basic Research (RFBR), the grantee and the institution where the grantee works. Such an agreement is a civil law contract (Article 420 of the Civil Code).

Under the contract, the employee receives a grant from the Russian Foundation for Basic Research and conducts research on a scientific project. And the institution contributes to the implementation of this project and, on behalf of the employee, spends the costs at the expense of the grant. You can use the grant money only according to the List of expenses, which is provided in the contract.

The list of allowable expenses includes the costs of:

 Grant recipient's personal consumption – remuneration for work and reimbursement of expenses. For example, for food during expeditions and field research;

 trips outside locality where the grantee lives;

 forwarding postal items;

 related works and services (translator services, editorial and publishing services, experimental and technological works, etc.);

 purchase of devices, equipment, medicines, consumables, etc.

Also, a condition is usually added to the List that all taxes and obligatory payments prescribed by law can be included in the grant's expenses.

Insurance premiums are charged on remuneration that the institution pays to employees in the framework of labor relations and civil law contracts (subclause 1, clause 1, article 420 of the Tax Code). A closed list of payments that are not subject to insurance premiums is given in Article 422 of the Tax Code. The payment of money for personal consumption to an employee-grantee from the grant is not included in this list. This means that insurance premiums must be charged on it. Moreover, this obligation lies with the institution that pays the money.

Such clarifications are given in the letters of the Ministry of Finance dated 04/05/2017 No. 03-15-06 / 20178, No. 03-15-06 / 20103, dated 04.03.2017 No. 03-15-06 / 19483.

Calculate accident insurance premiums for remuneration at the expense of the grant, since the grant recipient is an employee of the institution with which the contract has been concluded labor contract(paragraph 4, clause 1, article 5, clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

Tip: if you are ready to sue, do not pay insurance premiums from the amount of remuneration to an employee at the expense of a grant. Some courts recognize that in this case the object of taxation does not arise.

Insurance premiums are charged on the remuneration that the institution pays to employees under labor and civil law contracts. The base includes only those amounts that the payer of contributions has accrued. An exception is payments from Article 422 of the Tax Code. This is established in paragraph 1 of Article 420, paragraph 1 of Article 421 of the Tax Code.

Under a tripartite agreement with the employee and the RFBR, the institution is an intermediary.

Labor relations between the institution and the grantee in connection with the implementation of the project under the agreement do not arise. For an institution, a grant is funds at temporary disposal. The institution does not charge a salary or remuneration to an employee for work on the project, but issues money at the request of the grantee (letters of the Ministry of Finance dated 07/01/2016 No. The fact that an employment contract has been concluded between the grantee and the institution does not mean that all payments in favor of the employee are remuneration for his work. Therefore, you do not need to pay insurance premiums from the amounts that you pay to employees from the grant funds.

Judges also come to this conclusion (see, for example, the ruling of the Supreme Court of August 18, 2016 No. 306-KG16-10328, Arbitration Court of the North-Western District dated February 9, 2017 No. Ф07-41/2017, the Seventeenth Arbitration Court of Appeal dated October 27, 2016 No. 17AP-14081/2016). Decisions were made in accordance with Law No. 212-FZ, which has become invalid. In 2017, the administration of insurance premiums was transferred to tax inspectorates. Despite this, the object of taxation and the base from which insurance premiums are calculated have not changed. Therefore, it is likely that the judges will make similar decisions.

Please note: if the institution does not have an employment or civil law relationship with the grantee, there is no need to pay insurance premiums and contributions from accidents and occupational diseases. This was indicated by the Ministry of Finance in a letter dated 04/05/2017 No. 03-15-06 / 20178, No. 03-15-06 / 20103.

accounting 1

Grant money is not the property of the institution, they are considered as funds in temporary disposal. Therefore, in accounting, entries for the accrual of insurance premiums for payments from the grant do not need to be made.

Specialists of the Ministry of Finance proposed to keep records of insurance premiums from grants on off-balance accounts. To do this, enter an additional off-balance account, for example, 40CB "Insurance contributions accrued on grants." Fix this accounting option and the new off-balance account in the accounting policy.

This is stated in the letters of the Ministry of Finance dated 07.08.2016 No. 02-07-10/48337, dated 01.07.2016 No. 02-06-10/38856, dated 01.25.2016 No. 02-07-10/2899.*

In the accounting of autonomous institutions:

In accounting, the receipt of grant funds for temporary disposal and insurance premiums reflect the entries:

This procedure is given in paragraphs 163, 164 of Instruction No. 183n, paragraphs 365, 367 of Instructions to the Unified Chart of Accounts No. 157n.

From the letter of the Ministry of Finance of Russia dated January 25, 2016 No. 02-07-10 / 2899

[On the procedure for accounting for grants from the Russian Foundation for Basic Research granted to individuals under tripartite agreements]

“The Department of Budget Methodology of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) considered, within its competence, a letter on the procedure for recording grants from the Russian Foundation for Basic Research (hereinafter referred to as RFBR) granted to individuals under tripartite agreements, and informs.
In cases where, in accordance with grant agreements concluded by grantors, including RFBR, with individual grant recipients, grant funds are credited to the personal account of the institution by agreement between the grant recipient and the institution, these funds should be reflected as funds in temporary disposal, due to the fact that the funds of grants received by individuals are not the funds of the institution.*
Recording in accounting operations on the receipt of funds at the temporary disposal of a budgetary institution are reflected in the credit of account 330401730 "Increase in accounts payable on funds received under temporary disposal" and the debit of account 320111510 "Receipts of funds of the institution to personal accounts in the treasury body".
Transfers (payments from the cash desk) by the institution of the grant funds on behalf of the owner of the funds (grantee) for the purposes provided for by the project for which the grant was received is reflected in the debit of account 330401830 "Reduction of accounts payable on funds received in temporary disposal" and credit accounts 320111610 "Disposal of funds of an institution from personal accounts in the treasury body", 320134610 "Disposal of funds from the cash desk of an institution". At the same time, when forming its accounting policy, the institution has the right to provide for keeping records of the receipt and expenditure of grant funds (including by type of payment) provided to individuals in analytical accounting registers. *
These operations, by virtue of the provisions of paragraph 34 of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n, in the Report on the implementation by the institution of its financial and economic plan activities (f.0503737) are not reflected.
In accordance with the provisions of section V "Classification of transactions of the sector government controlled"Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n (hereinafter referred to as Instructions 65n), the classification of operations in the public administration sector (Appendix 4 to the Instructions) is a grouping of operations carried out in the public administration sector, depending from their economic content.

Taking into account the nature of the funds (grantees are natural persons), in their economic essence, the above payments are not expenses of the institution.
In accordance with the provisions of section V of Directives 65n, transactions that lead to a decrease (increase) in funds and are not related to the expenses (income) of institutions, including the receipt (disposal) of funds for temporary disposal in the accounting and reporting of an autonomous or budgetary institution, are reflected using item 510 "Receipts to the accounts of budgets" (610 "Disposal from the accounts of budgets") of the classification of operations of the general government sector. Allocation of funds to compensate the costs of the institution for the implementation of a scientific project, in cases stipulated by the terms of the grant agreement, are reflected under Article 130 "Income from the provision of paid services (works)".*
Issues of calculating insurance premiums to state off-budget funds, as well as the features of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for Labor Code of the Russian Federation, falls within the competence of the Ministry of Labor and Social Protection of the Russian Federation.

Letter of the Ministry of Finance of Russia dated October 16, 2015 No. 02-07-10/59926
[Budget accounting: the procedure for accounting for Russian Foundation for Basic Research grants to individuals]

“The Department of Budget Methodology of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) has considered a letter on the procedure for recording grants from the Russian Foundation for Basic Research (hereinafter referred to as RFBR) granted to individuals, and informs.
By virtue of the provisions of Decree of the Government of the Russian Federation dated June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation", the Ministry of Finance of the Russian Federation does not consider on the merits of applications for the assessment of specific business situations.
However, the Department considers it necessary to report the following.
In cases where, in accordance with grant agreements concluded by the RFBR with grant recipients - individuals, grant funds are credited to the personal account of the institution by agreement between the grant recipient and the institution, these funds should be reflected as funds in temporary disposal, due to the fact that the funds grants received by individuals are not funds of the institution.
Accounting for an operation on the receipt of funds at the temporary disposal of a budgetary institution is reflected in the credit of account 330401730 "Increase in accounts payable on funds received under temporary disposal" and the debit of accounts 320111510 "Receipts of funds of an institution to personal accounts in the treasury body".
Transfers (payments from the cash desk) by the institution of the grant funds on behalf of the owner of the funds (grantee) for the purposes provided for by the project for which the grant was received is reflected in the debit of account 330401830 "Reduction of accounts payable on funds received in temporary disposal" and credit accounts 320111610 "Disposal of funds of an institution from personal accounts in the treasury body", 320134610 "Disposal of funds from the cash desk of an institution". At the same time, when forming its accounting policy, the institution has the right to provide for accounting for the receipt and expenditure of grant funds (including by type of payment) provided to individuals in analytical accounting registers.
These operations, by virtue of the provisions of paragraph 34 of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n, in the Report on the implementation by the institution of its financial and economic plan activities (f.0503737) are not reflected.

In accordance with the provisions of section V "Classification of operations of the general government sector" of the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Guidelines No. ) is a grouping of operations carried out in the general government sector, depending on their economic content.
Given the nature of the funds (grantees are individuals), the economic nature of the above payments does not constitute an expense for the institution.
In accordance with the provisions of Section V of Directives No. 65n, transactions resulting in a decrease (increase) in funds and not related to the expenses (income) of institutions, including the receipt (disposal) of funds for temporary disposal in the accounting and reporting of an autonomous or budgetary institution , are reflected using item 510 "Receipts to the accounts of budgets" (610 "Disposals from the accounts of budgets") of the classification of operations of the general government sector. Allocation of funds to compensate the costs of the institution for the implementation of a scientific project in cases stipulated by the terms of the grant agreement is reflected under Article 130 "Income from the provision of paid services (works)".*
The issue of calculating insurance premiums to state off-budget funds is within the competence of the Ministry of Labor and Social Protection of the Russian Federation.

Purchase of equipment with a grant

The institution received a grant from the Russian Foundation for Basic Research (RFBR), the grant recipient is an employee. How to reflect the purchase of equipment at the expense of a grant in accounting?

Answer. Consider the grant as temporary funds. Record the purchase of equipment at the expense of a grant on behalf of the grantee in accounting by posting:

* At the same time, an increase in off-balance sheet account 18 (code 610) was reflected.*

More on the topic

The cost of purchasing equipment in this situation will not be the costs of the institution. Operations that lead to a decrease in funds and do not relate to the expenses of the institution, including the withdrawal of funds for temporary disposal, are reflected in accounting using Article 610 “Withdrawal from budget accounts”.

In the Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737), these operations are not reflected. *

Officials told how to account for grants from funds

If the fund allocated a grant to an individual, and the money was credited by agreement to the personal account of the institution, they should be reflected as funds in temporary disposal under the code of the type of financial security (KFO) 3. This is due to the fact that the grant funds are not the income of the institution.

The accountant must make the following entries in the accounting:

* At the same time, an increase in the off-balance sheet account 17 KFO 3/ 00 00 00000 00000 510 / 510 (KOSGU) is reflected.

** At the same time, an increase in the off-balance sheet account 18 KFO 3 / 00 00 00000 00000 610 / 610 (KOSGU) is reflected.

An institution, when forming its accounting policy, may provide that the funds for grants are accounted for in analytical accounting registers for receipts and withdrawals (including by types of payments).