The contract with a subscriber - a legal entity provides for the obligation to provide the communication operator by the legal entity with a list of persons using its user (terminal) equipment, and establishes the deadline for providing the specified list, and also establishes that the specified list must be certified by an authorized representative legal entity, contain last names, first names, patronymics, places of residence, details of the main identity document of these persons, and be updated at least once a quarter.
54. The following essential conditions must be indicated in the contract:
b) telephone services provided;
c) equipment connection scheme (for an agreement on the provision of local telephone services without the use of collective access means or an additional subscriber number);
e) the procedure, terms and form of settlements.
55. In an agreement providing for the collective use of equipment, the payment system for local telephone connections is established on the basis of a common decision of all co-subscribers. If the co-subscribers fail to reach agreement, a subscriber payment system is established.
56. When concluding an agreement, the telecom operator is not entitled to impose on the subscriber and (or) user the provision of other services for a fee.
57. The telecom operator is not entitled to condition the provision of certain telephone services by the obligatory provision of other services.
58. An agreement with an applicant - a legal entity cannot be concluded on the terms of the application of the scheme of paired switching on of equipment.
III. The procedure and conditions for the execution of the contract
Rights and obligations of the parties in the performance of the contract
59. The telecom operator is obliged:
a) provide a subscriber and (or) user with telephone services in accordance with legislative and other regulatory legal acts Russian Federation, these Rules, license and agreement;
b) eliminate within the established time limits the malfunctions that prevent the use of telephone services;
c) provide a citizen subscriber with the opportunity to choose a payment system for local telephone connections;
d) notify subscribers and (or) users through the mass media about changes in tariffs for telephone services at least 10 days before the introduction of new tariffs;
e) create conditions for unhindered access of subscribers and (or) users, including disabled people, to communication facilities designed to work with users, including places for the provision of telephone services and places for their payment;
f) appoint, in agreement with the subscriber and (or) user, a new deadline for the performance of telephone services, if the failure to comply with the deadlines was due to force majeure circumstances.
60. The subscriber is obliged:
a) pay a fee for the telephone services rendered to him and other services provided for in the contract in full and within the terms specified in it;
79. The telecom operator providing telephone services using payphones, in addition to the information provided for in subparagraphs "a", "b", "c", "g" and "m" of paragraph 23 of these Rules, is obliged to bring to the attention of users information on actions that must be completed in order to receive telephone services, including to gain access to telephone services of other telecom operators.
80. A telecom operator providing telephone services using payphones that accept tokens and payment cards for telephone services is obliged to inform users about the places where these tokens and payment cards for telephone services are sold.
Information must be placed by the telecom operator in a convenient and accessible form on a payphone, payphone booth or brought to the attention of the user in another way.
Features of the provision of telephone services to a citizen subscriber
81. Changing the conditions for using equipment installed in a communal apartment on the basis of an agreement providing for the individual use of equipment can only be carried out with the consent of a citizen subscriber.
In case of disagreement of the subscriber-citizen, an application from other residents of the communal apartment on the conclusion of the specified agreement is submitted in the general manner.
82. If the agreement provides for the collective use of equipment, a change in the address of the equipment installation is made with the written consent of all co-subscribers.
83. It is not allowed to change the scheme for switching on equipment operating on a separate subscriber line without the written consent of the subscriber.
84. The use of a paired connection scheme for equipment is not allowed in the telephone room in which a disabled person registered at this place of residence lives, or in a communal apartment, if the agreement provides for the collective use of equipment.
85. It is not allowed to use the scheme of parallel connection of equipment installed in residential premises located in different buildings (structures) or apartments.
86. An application for changing the tariff plan for paying for local telephone services is submitted by a citizen subscriber no later than 10 days before the end of the calendar month. Subject to the specified deadline for submitting an application, the telecom operator transfers a citizen subscriber to the selected tariff plan from the 1st day of the month following the month in which the application was submitted. If the specified deadline for submitting an application is not met, the transfer to the selected tariff plan is carried out from the 1st day of the 2nd month following the month in which the application was submitted.
87. As equipment operating according to the paired connection scheme, only telephone sets are allowed.
The use of a parallel connection scheme for telephone sets with a paired connection scheme is not allowed.
Telephone sets operating according to the paired switching scheme are installed within the same entrance of a residential building.
Form and procedure for payment for rendered telephone services
88. Payment for local telephone services can be carried out according to the subscription or time-based payment system.
89. The fee for providing access to the local telephone network by the telecom operator is charged once when installing equipment in a non-telephonized room. The tariff for the provision by the telecom operator of access to the local telephone network is set by the telecom operator, unless otherwise provided by the legislation of the Russian Federation.
If the tariffs for the services of this telecom operator are subject to state regulation, at the request of a citizen subscriber, the telecom operator is obliged to provide him with the opportunity to pay for the provision of access to the communication network with an installment plan of at least 6 months with an initial payment of not more than 30 percent of the established fee.
90. When an amendment is made to the contract regarding the replacement of a subscriber, including in the cases specified in paragraphs 126 and these Rules, for providing access to the local telephone network, the telecom operator charges a fee in the amount of not more than 30 percent of the monthly subscription fee set in the tariff plan with the subscriber system of payment for local telephone services.".
91. The tariffication unit of local (if there is a system of time accounting for the duration of local telephone connections (hereinafter referred to as time-based accounting), intrazonal, intercity or international telephone connection is established by the telecom operator, but cannot be more than 1 minute. Accounting for the duration of local (with time-based accounting), intrazonal, intercity or international telephone connection is carried out in accordance with the billing unit adopted by the telecom operator.
92. The duration of the telephone connection used to determine the amount of payment for local (with time accounting), as well as for intrazonal, intercity or international (with automatic way establishing a connection) telephone connection is counted from 1 second after the called equipment answers until the calling or called equipment or equipment that replaces the user in his absence hangs up. A telephone connection lasting less than 6 seconds is not included in the volume of telephone services provided.
93. The duration of the telephone connection used to determine the amount of the charge for intra-zone, long-distance or (when establishing a telephone connection with the help of a telephone operator) is counted from the moment the user specified in the order form, or equipment, the answer signal of which is equal to the answer of the user, until the moment clearing the calling or called user or equipment replacing the user in his absence.
If, when establishing a telephone connection, the telephone operator determines that equipment is installed on the side of the called user that replaces the user in his absence, he is obliged to inform the calling subscriber and (or) user about this. Continuation of the connection establishment is possible only after the consent of the subscriber or user. In this case, the fee for the service is charged based on the actual duration of the telephone connection between the calling subscriber or user and the called user or equipment that replaces the user in his absence.
If the subscriber and (or) the user refuses to establish a telephone connection with the equipment that replaces the user in his absence, the fee for the telephone connection is not charged.
94. Tariffs for telephone services, including the tariff used to pay for an incomplete billing unit, are set by the telecom operator, unless otherwise established by the legislation of the Russian Federation.
When determining the cost of a local telephone connection (for time-based accounting), an incomplete billing unit, the size of which is half or more than half of the billing unit, is taken into account as a full billing unit, and an incomplete billing unit, the size of which is less than half of the billing unit, is taken into account as half of the billing unit.
95. Tariffs (tariff plans) for telephone services may be established separately for legal entities, citizens using telephone services for personal, family and household needs, as well as citizens using telephone services for other needs.
The tariff plan may establish differentiated tariffs by time of day, days of the week, weekends and non-working holidays, as well as by the set and volume of telephone services provided.
Tariffs for long-distance and international telephone services may be differentiated depending on the subscriber's choice of a method for accessing these services.
The choice of a tariff plan for paying for local telephone services is carried out by the subscriber independently. Changing the decision on choosing a tariff plan is made in the manner prescribed in paragraph 86 of these Rules. The fee for changing the tariff plan is not charged from the subscriber.
96. The fee for local (with time accounting), intrazonal, intercity or international telephone connection is determined based on its duration, expressed in the number of telephone connection billing units.
A subscriber shall not pay for a telephone connection established as a result of a call by another subscriber, unless the telephone connection is established:
with the help of a telephone operator with payment at the expense of the called user;
using the access codes for telecommunications services assigned by the federal executive authority in the field of communications;
with a subscriber located outside the territory of the subject of the Russian Federation specified in the decision to allocate a numbering resource to the telecom operator, including the allocated to this subscriber subscriber number, unless otherwise provided by the contract for the provision of communication services.
When charging telephone connections, the duration is not taken into account:
local telephone connections with emergency operational services;
telephone connections when accessing telematic communication services and communication services for data transmission;
telephone connections with free information and reference services, services for ordering intra-zone, intercity and international telephone connections with the help of a telephonist, as well as with services technical support subscribers (repair bureau).
97. The equipment, the response signal of which is equal to the response of the called user and serves as the starting point for the duration of the telephone connection in automatic telephone communication, includes:
a) telephone modem;
b) fax machine;
c) equipment with an answering machine function;
G) telephone set with caller ID function;
e) office telephone exchange;
e) payphone;
g) other equipment that replaces the user in his absence and provides (or imitates) the exchange of information.
98. Depending on the urgency of the provision of services of intrazonal, intercity or international telephone communication with the help of a telephonist, the following types of tariffs are applied:
a) ordinary;
b) urgent.
The urgent tariff is determined by applying to the ordinary tariff a multiplier set by the telecom operator, which cannot be more than 2.
99. In case of violation of the deadline for providing an urgent intrazonal, intercity or international telephone connection with the help of a telephonist, payment is made at the usual rate with the return to the subscriber and (or) user of the difference in payment, if payment was made in advance at an urgent rate.
100. Payment for an intrazonal, intercity or international telephone connection of the "distress" category, established with the help of a telephonist, is made at an ordinary rate.
101. Payment for local (with time-based accounting), intrazonal, long-distance or international telephone connection is made at the rate in force at the time of the start of the establishment of the corresponding telephone connection.
102. Fee for intrazonal, intercity or international telephone connection, established with the help of a telephonist, is not charged if it did not take place through no fault of the subscriber and (or) user.
103. Registration of the order form and making changes to it are not subject to payment.
104. If the subscriber and (or) the user, when ordering an intrazonal, intercity or international telephone connection, indicated the wrong subscriber number of the called equipment, then he pays for the established telephone connection in full.
105. International telephone connections provided to a subscriber and (or) user on the territory of the Russian Federation, except for those established with the help of a telephone operator, with payment at the expense of the called person, are paid in the Russian Federation.
106. The basis for billing the subscriber and (or) the user for the provided local (with time-based accounting), intra-zone, long-distance or international telephone connections is the data obtained using the equipment used to account for the volume of telephone services provided.
107. Settlements with a subscriber and (or) user on the territory of the Russian Federation are carried out in Russian rubles.
108. The telephone service payment card contains information encoded in a certain way, used to inform the telecom operator of information about payment for telephone services. The following information is indicated on the telephone service payment card:
a) the name (company name) of the telecom operator that issued this card payment for telephone services;
b) the name of the types of telephone services paid using the telephone service payment card;
c) the amount of the advance payment to the telecom operator, the payment of which is confirmed by the payment card for telephone services;
d) the validity period of the card for payment for telephone services;
e) reference (contact) phones of the telecom operator;
f) rules for using a telephone service payment card;
and) an identification number telephone payment cards.
109. The subscriber and (or) the user has the right to apply to the telecom operator for the return of funds deposited by him as an advance.
The telecom operator is obliged to return the unused balance of funds.
110. The billing period for telephone services should not exceed 1 month.
111. The term of payment for telephone services should not be less than 20 days from the date of issue of the invoice. A longer payment period may be specified in the contract.
112. Payment for intrazonal, intercity or international telephone connections provided under an agreement providing for the collective use of equipment is carried out by the person who received these services. If such a person is not identified, telephone services are paid by the subscriber.
d) the date of provision of each telephone service;
e) the volume of provision of each telephone service.
116. The telecom operator is obliged to ensure the delivery to the subscriber of an invoice for payment for telephone services within 10 days from the date of issuing this invoice.
At the request of the subscriber, the telecom operator is obliged to detail the invoice, which consists in providing additional information on the rendered telephone services, for which a separate fee may be charged in the amount of not more than 10 percent of the monthly subscription fee established in the tariff plan with the subscriber system of payment for local telephone services.
117. The subscriber and (or) user has the right to demand the return of funds paid for the use of telephone services for the period of inability to use telephone services through no fault of this subscriber and (or) user.
IV. The procedure and conditions for suspension, amendment and termination of the contract
118. In case of violation by the subscriber of the requirements related to the provision of telephone services and established by the Federal Law "On Communications", these Rules and the agreement, including violation of the terms of payment for the telephone services provided to the subscriber, the telecom operator has the right to suspend the provision of telephone services until elimination of the violation by notifying the subscriber in writing and using the means of communication of the telecom operator (autoinformer).
If such a violation is not eliminated within 6 months from the date of receipt by the subscriber from the telecom operator of a notice (in writing) of the intention to suspend the provision of telephone services, the telecom operator has the right to unilaterally terminate the contract.
119. The telecom operator has the right to suspend the provision to the subscriber of only those telephone services for which this subscriber has committed violations of the requirements specified in paragraph 118 of these Rules. At the same time, the telecom operator has the right to suspend the provision to the subscriber of the possibility of a free round-the-clock call to emergency operational services only if the technical and technological features of the communications network of the communication network of this telecom operator do not allow maintaining such an opportunity simultaneously with the suspension of the provision of telephone services to the subscriber.
120. At the written request of the subscriber, the telecom operator is obliged, without termination of the contract:
a) suspend the provision of local telephone services to the subscriber who submitted the application. At the same time, the telecom operator, in accordance with the tariff established for such cases, charges the subscriber for the entire period of time specified in the application;
b) suspend the provision of access to intrazonal, long-distance and international telephone communication services and (or) to the services of information and reference services.
121. Upon a written application of the subscriber, in the event of leasing (sub-leasing), renting (sub-leasing) a telephoned premises, including residential, the operation of the contract may be suspended for the duration of the contract of hiring (sub-leasing), lease (sublease). An agreement may be concluded with the tenant (sub-tenant), tenant (sub-tenant) of the telephoned premises for the duration of the contract of hiring (sub-lease), lease (sub-lease) with the allocation for these purposes of the same subscriber number that was allocated when concluding the contract being suspended.
122. The telecom operator is not entitled to suspend the provision of telephone services to the subscriber in case of non-payment by the subscriber for services provided using telephone services, but not being telephone services.
123. In the event of termination of the contract concluded with the operator of the local telephone network, the fulfillment by this operator of obligations to provide the subscriber with the opportunity to access the telephone services of other telecom operators is terminated.
124. Changing the agreement concluded in writing, including changing the decision on the choice of a telecom operator providing long-distance and international telephone services (with preliminary selection), a tariff plan for paying for local telephone services and a scheme for switching on terminal (user) equipment, formalized by an additional agreement to the contract.
125. If the introduction of amendments to the contract entailed the need for the telecom operator to perform the relevant work, these works (with the exception of work related to the choice and change by the subscriber of the tariff plan for paying for local telephone services) are subject to payment by the party on whose initiative the changes were made to terms of an agreement.
126. In case of termination of the subscriber's right to own and use the telephoned premises, the contract with the subscriber is terminated. At the same time, the telecom operator with which the contract is terminated, at the request of the new owner of the specified premises, is obliged to conclude an agreement with the new owner within 30 days.
In the event that family members of the subscriber remain in the telephoned premises, the contract is reissued for one of them with the written consent of other family members registered at the place of residence in this premises.
An application for the conclusion of an agreement may be submitted within 60 days from the date of termination of the agreement specified in this paragraph. In cases of failure to submit an application within the prescribed period, the telecom operator has the right to dispose of the corresponding subscriber number.
127. The telecom operator, before the expiration of the period for accepting the inheritance established by the Civil Code of the Russian Federation, which includes a telephone premise, does not have the right to dispose of the corresponding subscriber number.
The person who accepted the inheritance, within 30 days from the date of entry into the inheritance, has the right to submit to the telecom operator an application for the conclusion of an agreement.
The telecom operator is obliged to conclude an agreement with the heir within 30 days from the date of registration of the application for concluding an agreement.
The heir is obliged to pay the telecom operator the cost of the rendered telephone services for the period before entering into inheritance rights.
If the application is not submitted within the prescribed period, the telecom operator has the right to dispose of the corresponding subscriber number.
The norms specified in paragraph 126 of these Rules do not apply to the legal relations provided for by this paragraph.
128. With the written consent of the subscriber, an amendment may be made to the contract regarding the indication of a new citizen subscriber in it. In this case, a new subscriber can become:
a) a family member of the subscriber, registered at the place of residence of the subscriber or who is a participant in the common ownership of the telephoned premises;
b) a member of the subscriber's family who is a minor citizen as of the date of change of the contract. At the same time, before reaching the age of 14, the right to file an application to amend the contract on behalf of a minor citizen has his legal representatives.
129. In the event of reorganization or renaming of a subscriber - a legal entity (with the exception of reorganization in the form of spin-off or separation), an amendment may be made to the agreement regarding the indication of the legal successor or the new name of the subscriber - legal entity. In case of reorganization in the form of a spin-off or division, the question of which of the successors should be contracted with is decided in accordance with the separation balance sheet.
V. Procedure for considering claims
130. The subscriber and (or) the user has the right to appeal against the decisions and actions (inaction) of the telecom operator regarding the provision of telephone services.
131. The telecom operator is obliged to have a book of complaints and suggestions and issue it at the first request of the subscriber and (or) user.
132. Consideration of the complaint of the subscriber and (or) user is carried out in the manner established by the legislation of the Russian Federation.
133. In case of non-fulfillment or improper fulfillment by the telecom operator of obligations to provide telephone services, the subscriber and (or) user, before applying to the court, submits a claim to the telecom operator.
134. The claim is presented in writing and is subject to registration on the day it is received by the telecom operator.
Claims on issues related to the refusal to provide telephone services, untimely or improper fulfillment of obligations arising from the contract shall be made within 6 months from the date of provision of telephone services, refusal to provide them or invoicing.
135. A copy of the contract or a tear-off coupon of the order form, as well as other documents necessary for considering the claim on the merits, which must contain information about non-fulfillment or improper fulfillment of obligations under the contract, and in the event of a claim for damages - about the fact and the amount of damage caused.
136. The claim is considered by the telecom operator within a period not exceeding 60 days from the date of registration of the claim.
The telecom operator must inform (in writing) the subscriber and (or) user who submitted the claim about the results of the consideration of the claim.
If the claim was recognized by the telecom operator as justified, the identified deficiencies are subject to elimination within a reasonable time, appointed by the subscriber and (or) user.
If the telecom operator recognizes the requirements of the subscriber and (or) user to reduce the amount of payment for the rendered telephone services, to reimburse the costs of eliminating shortcomings in the work performed on their own or by third parties, as well as to return the amount paid for telephone services and indemnification, caused in connection with the refusal to provide telephone services, if justified, they are subject to satisfaction within 10 days from the date the telecom operator decides to satisfy the claim.
D) the provision of not all telephone services specified in the contract;
e) poor-quality provision of telephone services, including as a result of improper maintenance of the communication network;
f) violation of the secrecy of telephone messages;
g) violation established restrictions to disseminate information about a citizen subscriber that became known to the telecom operator in connection with the execution of the contract.
138. When providing a citizen subscriber with telephone services exclusively for personal, family, household or other needs not related to business activities, the telecom operator is also responsible for failure to provide, incomplete or untimely submission of information related to the provision of telephone services.
139. The telecom operator for non-fulfillment or improper fulfillment of obligations in accordance with the contract bears the following property liability:
a) in case of violation of the terms for providing access to the local telephone network, pay a penalty in the amount of 3 percent of the fee for providing access to the local telephone network for each day of delay until the start of providing access to the telephone network, unless a higher amount of the penalty is specified in contract, but not more than the amount of the specified fee;
b) in case of violation of the established terms for the provision of telephone services, pay a penalty in the amount of 3 percent of the cost
telephone services for each hour of delay up to the beginning of the provision of telephone services, if a higher amount of the penalty is not specified in the contract, but not more than the cost of the telephone service.
140. In case of violation by the telecom operator of the established terms for the provision of telephone services, the subscriber and (or) user has the right to demand full compensation for losses caused to him in connection with the violation of the specified terms.
143. In the event that the telecom operator violates the secrecy of telephone messages and the requirements to limit the dissemination of information about a citizen subscriber that became known to him by virtue of the execution of the contract, the telecom operator, at the request of the subscriber, compensates for the losses caused by these actions, as well as moral damage.
144. In case of non-submission, incomplete or untimely submission of information on the provision of telephone services, the subscriber and (or) user has the right to refuse to fulfill the contract, demand the return of the amount paid for the rendered telephone services and compensation for losses incurred.
145. The subscriber and (or) the user is responsible to the telecom operator in the following cases:
a) non-payment, incomplete or untimely payment for telephone services;
b) non-compliance with the rules of operation of the equipment;
c) non-compliance with the ban on connecting equipment to the subscriber line that does not meet the established requirements.
146. In case of non-payment, incomplete or untimely payment for telephone services, the subscriber shall pay to the telecom operator a penalty in the amount of 1 percent of the cost of unpaid, incompletely paid or untimely paid telephone services, if smaller size not specified in the contract, for each day of delay up to the day of repayment of the debt, but not more than the amount payable.
147. If the subscriber fails to comply with the rules for operating the equipment or does not comply with the ban on connecting equipment to the subscriber line that does not meet the established requirements, the telecom operator has the right to apply to the court with a claim for compensation for the losses caused by such actions of the subscriber.
148. The telecom operator shall be released from liability for non-fulfillment or improper fulfillment of obligations under the contract if it proves that their non-fulfillment or improper fulfillment occurred due to force majeure circumstances or through the fault of the other party.
The requirement of the tax authorities to increase the tax base for VAT by the amount of advances has previously caused a lot of dissatisfaction among taxpayers, who cited contradictions between the Tax Code of the Russian Federation, Articles 146 and 162 of the Tax Code of the Russian Federation in their defense. And although now the legislator has canceled the Tax Code of the Russian Federation, but contrary to the aspirations of taxpayers, in accordance with the Tax Code of the Russian Federation, the taxpayer will still be required to charge VAT on advances. After all, the Tax Code of the Russian Federation determined that the earliest of two dates is recognized as the moment of determining the tax base for VAT:
Date of shipment of goods (works, services):
Date of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services).
And this actually means the need to pay VAT not only on advances in cash. And this despite the fact that the object of VAT taxation are transactions for the sale of goods (works, services).
At the time of receipt of payment, there is still no partial payment for the implementation, and it is not known whether it will take place at all. That is, despite the absence of an object of taxation, the taxpayer is obliged to determine the tax base.
We draw your attention to the fact that from January 1, 2006, the taxpayer was charged with a new obligation. Since the tax base for the shipment of goods (works, services) on account of previously received payment, the partial payment previously included in the tax base is determined by the taxpayer based on prices determined in accordance with the Tax Code of the Russian Federation. Then, accordingly, when shipping on an advance payment, the VAT taxpayer must recalculate the tax base in accordance with the Tax Code of the Russian Federation. This should be done by the taxpayer, and not by the tax authorities, when exercising control over the completeness of the calculation of taxes (which retain this right).
According to the amendments made by clause 21 of article 1 of Law No. 119-FZ, to article 172 "Procedure for applying tax deductions" of chapter 21 of the Tax Code of the Russian Federation from January 1, 2006, tax deductions, when a taxpayer acquires property rights, are made on the basis of invoices issued by sellers. Prior to January 1, 2006, this technology was not available, so deductions for property rights acquired prior to January 1, 2006, such as leasehold rights, will always carry some risk.
Documents confirming the actual payment of tax amounts from January 1, 2006 are required only when goods are imported into the customs territory of the Russian Federation; in other cases, documents on the actual payment of tax amounts are not required.
From January 1, 2006, deductions of the amounts of tax presented by sellers to the taxpayer upon acquisition or paid upon importation of equipment for installation into the customs territory of the Russian Federation are made in full after registration of this equipment for installation, only as fixed assets. These changes interrupt the constant series of litigation, in which taxpayers easily argued that in order to deduct equipment for installation, it is enough to register this equipment for installation, as equipment for installation, without waiting for the deduction, its registration as fixed assets.
From January 1, 2006, for the purposes of VAT deductions, negative exchange differences disappear, and positive exchange differences arising after the date of registration of purchased goods (works, services), property rights do not reduce VAT deductions. This conclusion is based on the fact that when goods (works, services), property rights are purchased for foreign currency, foreign currency is converted into rubles at the rate of the Central Bank of the Russian Federation on the date of registration of goods (works, services), property rights, for further recalculation and Nothing is said to be corrected. For the purposes of taxation of profits, due to the fact that there is no technology for adjusting the deduction, the sum of negative and positive exchange rate differences is accepted in its entirety, without VAT.
Tax deductions from prepayment amounts received on account of future deliveries of goods (works, services) are made from the date of shipment of the relevant goods (works, services).
Please note that there is no right to deduct prepayments received for the upcoming transfer of property rights. This may lead to the fact that, on the date of transfer of property rights, the tax authorities will require re-taxation, but this requirement will contradict the first part of the Tax Code of the Russian Federation.
From January 1, 2006, VAT amounts are subject to deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (share) capital (fund), provided that they were restored by the shareholder (participant, shareholder) in the manner prescribed by the Tax Code of the Russian Federation, These deductions are made after the registration of property, including fixed assets and intangible assets, and property rights received as payment for a contribution (contribution) to the authorized (share) capital (fund), regardless of the moment of restoration and payment of tax amounts to the budget by the shareholder (participant, shareholder).
The changes introduced by Clause 23 of Article 1 of Law No. 119-FZ to Article 174 “The procedure and terms for paying taxes to the budget” of Chapter 21 of the Tax Code of the Russian Federation, from January 1, 2006, coincide with the changes adopted in the Tax Code of the Russian Federation. Namely, the limitation on monthly revenue for recognition as the tax period of a quarter has been increased from 1,000,000 rubles to 2,000,000 rubles.
Since the entry into force of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, all economic entities that are payers of income tax calculate this tax according to the rules of tax accounting. Income tax is a direct tax levied by the state on the taxpayer's income. The object of taxation for income tax is the profit of the organization, and the cost characteristic (monetary value) of this profit is the tax base for this tax. Since we have already noted that payers of this tax calculate income tax in accordance with the rules of tax legislation, it is necessary to look at what should be understood by the concept of profit in accordance with the rules of Chapter 25 of the Tax Code of the Russian Federation.
Profit in tax law is understood as the difference between the income received and the amount of expenses incurred. Moreover, income and expenses are determined in accordance with the rules of chapter 25 "Corporate income tax".
Chapter 25 of the Tax Code of the Russian Federation introduces the following classification of taxpayer income:
· sales revenue(Article 249 of the Tax Code of the Russian Federation);
· non-operating income(Article 250 of the Tax Code of the Russian Federation);
· non-taxable income(Article 251 of the Tax Code of the Russian Federation).
A similar classification is provided for expenses:
· Costs associated with production and sales, which in turn are subdivided into:
ü the amount of accrued depreciation of the Tax Code of the Russian Federation);
· non-operating expenses Tax Code of the Russian Federation);
· Expenses not deductible for tax purposes Tax Code of the Russian Federation).
Using this classification of income and expenses, we can say that the income from sales of organizations providing services in the field of communication is the proceeds from the sale of services rendered, determined from all receipts related to payments for services sold.
Note!
When determining income determined on the basis of primary documents and tax accounting documents, the amounts of taxes presented by the taxpayer to the buyer are excluded from them.
Revenues related to settlements for services sold are recognized for tax accounting purposes, depending on the method chosen by the taxpayer - an organization providing services in the field of communications, the method of recognition of income and expenses.
The tax legislation provides for two method of accounting for income and expenses for tax purposes: accrual method and cash method. The method used by the organization depends the moment of recognition of income and expenses in the calculation of taxable profit.
Let's see how the Tax Code of the Russian Federation interprets both of these concepts.
By general rule all taxpayers, when calculating income tax, apply when accounting for income and expenses accrual method. The essence of this method actually boils down to the fact that income is recognized in accounting regardless of the actual receipt of funds, other property (works, services) and (or) property rights, and accordingly, expenses are recognized in accounting also regardless of the fact of their payment.
If a taxpaying organization applies this method, then income from the sale of goods (works, services) is accepted for calculating income tax at the time of transfer of ownership of the property being sold. As a rule, this right passes from the seller to the buyer on the day of shipment. The procedure for recognizing income under the accrual method is established by the Tax Code of the Russian Federation.
The procedure for recognizing expenses under the accrual method is established by the Tax Code of the Russian Federation.
Federal Law No. 58-FZ amended the Tax Code of the Russian Federation to clarify the procedure for recognizing certain types of expenses under the accrual method. Moreover, some of the changes introduced apply to legal relations from January 1, 2005, and some come into force from January 1, 2006.
Thus, as of January 1, 2005, amendments were made to the Tax Code of the Russian Federation, specifying the procedure for recognizing insurance expenses. According to the new wording of this paragraph, those transferred by the taxpayer in a one-time payment are written off as expenses in proportion to the number calendar days during which it is valid in the reporting period.
“Expenses for the acquisition of leased property, specified in subparagraph 10 of paragraph 1 of Article 264 of this Code, are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the contract, rental (leasing) payments are provided. At the same time, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments.
Thus, the expenses of an organization operating on an accrual basis reduce the taxable profit of the reporting period in which the organization actually incurred them, regardless of the time they were paid. This means that the date on which most expenses are accepted for income tax purposes is the day they are accrued. The exception is the costs of compulsory and voluntary insurance - they are accepted for the purposes of taxation of profits at the time of payment of insurance premiums. If the terms of the insurance contract provide for the transfer of the premium in a single payment, then the insurance is distributed in proportion to the number calendar days during which the insurance contract is valid in the reporting period.
Note that cash method is used by taxpayers quite rarely, so we will not consider it in this edition of the book.
In more detail with issues related to accounting and taxation of operations for connecting to the telephone network, including when it is associated with capital investments, expenses for the services of an Internet provider, the correct execution of a license for the provision of communication services You can find in the book of CJSC "BKR-INTERCOM-AUDIT" "Communication ».
It is unlikely that the majority of subscribers using Rostelecom's intrazonal communication know what it is. Few people know about the principles of its operation and the main characteristics. However, the term for this type of connection can be found in the descriptions of tariff plans and other products of Rostelecom, which is not surprising, because this concept is relevant for users of both home and cellular telephone communications.
You can learn about what an intra-zone connection is from the special regulatory legal acts of the Russian Federation, which not only provide a clear definition of the term, but also provide fixed prices for communication services for various types rooms:
- stationary;
- mobile;
- federal.
A characteristic feature of intrazonal calls is their binding to the area. That is, it is more profitable for the client to contact those who are located in the same territorial entity or region as he is.
The principles of operation of such a connection at Rostelecom do not differ from those that are typical for other operators. It is a type of telephone connection designed for subscribers who belong to the same federal subject.
There are two main types of numbering zones required for this type of connection:
Geographic
Designed for subscribers using landlines. They are encrypted in ABC format and visually resemble a region code, for example, 499 or 495.
Not geographic
Applies to mobile communications, as DEF format codes, that is, in three following the first eight digits: 8-(906)-XXX-XX-XX.
Rostelecom has been trying for several years now to form a single holding of leading telecommunications companies. For quite a long time there were no changes, and the telephone connection was provided only by the same operators that belonged to the corresponding territorial entity.
However, since April 2011, several operators in the southern region (Southern Telecommunications Company, Dagsvyaz, Svyazinvest) have decided that the time has come to merge. At the moment, they provide customers with intrazonal and local communication services on behalf of Rostelecom.
The cost of intra-zone connection Rostelecom
Tariff plans designed for the Rostelecom subscriber to make calls within the home region are usually the most profitable. For small businesses, there is even a special system that helps determine the cost of calls made depending on location:
- within the municipality:
- to home phones - free of charge;
- on mobile phones - 1.5 rubles per minute.
- in the tariff zone with a length of 100 km calls to fixed and cellular devices are evaluated equally - 2 rubles / min .;
- within 600 km - from 2.6 rubles / min (the exact figure will depend on the region).
The main line of tariffs offered to other customers for making calls within the municipality is represented by three items:
- "Region Maximum" - 3011 rubles / month. (unlimited number of calls to cellular or stationary devices located in the region);
- "Region Mobile" - 2430 rubles / month. (unlimited communication with users of mobile devices);
- "Region Standard" - 1162 rubles / month. (no restrictions on conversations with subscribers using stationary devices).
Rostelecom customers can activate packages designed to provide not only local or intra-zone minutes of conversation, but also unlimited long-distance communication with people using landline phones. The most popular in this regard is the Unlimited Russia tariff plan.
Telephone communication of any type is available to subscribers in all major cities of Russia. Picking up suitable tariff, the operator's customers can significantly reduce their costs for all types of calls.
FEDERAL ANTIMONOPOLY SERVICE
On approval of tariffs for local and intrazonal telephone communication services provided by PJSC MGTS in the territory of Moscow
Repealed from February 11, 2019 on the basis of
order of the FAS Russia dated December 25, 2018 N 1843/18
____________________________________________________________________
In accordance with Article 4 of Federal Law No. 147-FZ of August 17, 1995 "On Natural Monopolies" (Collected Legislation of the Russian Federation, 1995, No. 34, Art. 3426; 2001, No. 33 (Part 1), Art. 3429; 2002 , N 1 (Part 1), Art. 2; 2003, N 2, Art. 168; N 13, Art. 1181; 2004, N 27, Art. 2711; 2006, N 1, Art. 10; N 19, Art. .2063; 2007, N 1 (part 1), art. 21; N 43, art. 5084; N 46, art. 5557; 2008, N 52 (part 1), art. 6236; 2011, N 29, art. 4281; N 30 (part 1), art. 4590, art. 4596; N 50, art. 7343; 2012, N 26, art. 3446; N 31, art. 4321; N 53 (part 1), art. 7616 ; 2015, N 41 (part 1), art. 5629, 2017, N 31 (part 1), art. 4754; art. communications" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 28, art. 2895; N 52 (part 1), art. 5038; 2004, N 35, art. 3607; N 45, art. 4377; 2005, N 19, art. .1752; 2006, N 6, art. 636; N 10, art. 1069; N 31 (part 1), art. 3431, art. 3452; 2007, N 1 (part 1), art. 8; N 7, Article 835, 2008, N 18, Article 1941, 2009, N 29, Article 3625; 2010, N 7, article 705; N 15, art. 1737; N 27, art. 3408; N 31, art. 4190; 2011, N 7, article 901; N 9, art. 1205; N 25, art. 3535; N 27, art. 3873; N 27, art. 3880; N 29, art. 4284, art. 4291; N 30 (part 1), art. 4590; N 45, art. 6333; N 49 (part 5), art. 7061; N 50, art. 7351, art. 7366; 2012, N 31, art.4322, art.4328; N 53 (part 1), art. 7578; 2013, N 19, article 2326; N 27, art. 3450; N 30, (part 1), art. 4062; N 43, art. 5451; N 44, art. 5643; N 48, art. 6162, N 49 (part 1), art. 6339, art. 6347; N 52 (part 1), art. 6961; 2014, N 6, article 560; N 14, art. 1552; N 19, art. 2302; N 26 (part 1), art. 3366; art.3377; N 30 (part 1), art. 4229; st.4273; N 49 (part 6), art. 6928; 2015, N 29 (part 1), art.4342, art.4383, art.4389; 2016, N 10, art.1316, art.1318; N 15, art. 2066; N 18, art. 2498; N 26 (part 1), art. 3873; N 27 (part 1), art. 4213, art. 4221; N 28, art. 4558; 2017, N 17, article 2457; N 24, art. 3479; N 31 (part 1), art. 4742; N 50 (part 3), art. 7557), with clause 2 of the Regulation on state regulation of tariffs for public telecommunication services and public postal services, approved by Decree of the Government of the Russian Federation of October 24, 2005 N 637 (Collected Legislation of the Russian Federation, 2005, N 44, item 4561; 2007, N 40, item 4797; 2011, N 46, item 6535; 2013, N 27, item 3602; 2014, N 15, item 1766; 2015, N 37, item 5153 ), on the basis of subparagraphs 5.3.21.30, 5.3.21.31, 5.3.21.33, 5.3.21.34 of the Regulations on the Federal Antimonopoly Service, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 331 (Collected Legislation of the Russian Federation, 2004, N 31, art . 3259; 2006, N 45, art. 4706; N 49 (part 2), art. 5223; 2007, N 7, article 903; 2008, N 13, article 1316; N 44, art. 5089; N 46, art. 5337; 2009, N 3, article 378; N 39, art. 4613; 2010, N 9, article 960; N 25, art. 3181; N 26, art. 3350; 2011, N 14, article 1935; N 18, art. 2645; N 44, art. 6269; 2012, N 27, article 3741; N 39, art. 5283; N 52, art. 7518; 2013, N 35, article 4514; N 36, art. 4578; N 45, art. 5822; 2014, N 35, art. 4774; 2015, N 1 (part 2), art. 279; N 10, art. 1543; N 37, art. 5153; N 44, art. 6133; N 49, art. 6994; 2016, N 1 (part 2), art. 239; N 28, art. 4741; N 38, art. 5564; N 43, art. 6030; 2018, N 5, article 772; N 9, art. 1399), Decree of the Government of the Russian Federation of December 9, 2014 N 1342 "On the procedure for the provision of telephone services" (Collected Legislation of the Russian Federation, 2014, N 51, art. 7431; 2016, N 6, art. 852 ; 2017, N 44, art. 6522), Procedure for calculating tariffs and tariff plans for local telephone services, approved by order of the FTS of Russia dated September 5, 2006 N 189-s / 1 (registered by the Ministry of Justice of Russia on October 11, 2006, registration N 8372 ), as amended by order of the FTS of Russia dated August 3, 2007 N 140-s / 1 (registered by the Ministry of Justice of Russia on August 20, 2007, registration N 10000),
I order:
1. Approve the limit levels of tariffs for local telephone services provided by PJSC MGTS in the territory of Moscow, in accordance with Appendix No. 1 * to this order.
________________
2. Approve the marginal levels of tariffs for the service for the provision of an intrazonal telephone connection to a subscriber (user) of a fixed telephone network for the transmission of voice information, facsimile messages and data, provided by MGTS PJSC in the territory of Moscow, in accordance with Appendix No. 2 * to this order .
________________
* See the application at the link. - Database manufacturer's note.
3. Recognize invalid the order of the FTS of Russia dated April 28, 2015 N 107-s / 3 "On approval of tariffs for local and intrazonal telephone services provided by MGTS OJSC in the territory of Moscow" (registered by the Ministry of Justice of Russia on May 12, 2015 , registration N 37247).
4. I reserve control over the execution of this order.
Supervisor
I.Yu.Artemiev
Registered
at the Ministry of Justice
Russian Federation
June 1, 2018,
registration N 51266
Electronic text of the document
prepared by Kodeks JSC and verified against:
Official Internet portal
legal information
www.pravo.gov.ru, 06/05/2018,
N 0001201806050019
- Appendix 1. Tariffs for local telephone services provided by MGTS in the territory of Moscow Appendix 2. Tariffs for the provision of intrazonal telephone connection to a subscriber (user) of a fixed telephone network for the transmission of voice information, facsimile messages and data for OJSC MGTS on the territory of Moscow
Order of the Federal Tariff Service of April 28, 2015 N 107-s/3
"On Approval of Tariffs for Local and Intrazonal Telephone Communication Services Provided by OJSC MGTS in the City of Moscow"
In accordance with Federal Laws No. 147-FZ of August 17, 1995 "On Natural Monopolies" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1995, No. 34, Art. 3426; 2001, No. 33 (Part 1), Art. 3429; 2002, N 1 (Part 1), Article 2; 2003, No. 2, Article 168; No. 13, Article 1181; 2004, No. 27, Article 2711; 2006, No. 1, Article 10; No. 19, Article 2063 ; 2007, N 1 (part 1), item 21; N 43, item 5084; N 46, item 5557; 2008, N 52 (part 1), item 6236; 2011, N 29, item 4281; No. 30 (part 1), item 4590, item 4596; N 50, item 7343; 2012, N 26, item 3446; N 31, item 4321; N 53 (part 1), item 7616), dated July 7, 2003 N 126-FZ "On Communications" (Collected Legislation of the Russian Federation, 2003, N 28, art. 2895; N 52 (part 1), art. 5038; 2004, N 35, art. 3607; N 45 , item 4377; 2005, N 19, item 1752; 2006, N 6, item 636; N 10, item 1069; N 31 (part 1), item 3431, item 3452; 2007, N 1 ( part 1), article 8; N 7, article 835; 2008, N 18, article 1941; 2009, N 29, article 3625; 2010, N 7, article 705; N 15, article 1737; N 27, item 3408; N 31, item 4190; 2011, N 7, item 901; N 9, art. 1205; No. 25, Art. 3535; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4284, Art. 4291; N 30 (part 1), art. 4590; No. 45, Art. 6333; N 49 (part 5), art. 7061; No. 50, Art. 7351, art. 7366; 2012, N 31, art. 4322, Art. 4328; N 53 (part 1), art. 7578; 2013, N 19, art. 2326; No. 27, Art. 3450; N 30, (part 1), art. 4062; No. 43, Art. 5451; No. 44, Art. 5643; No. 48, Art. 6162, N 49 (part 1), art. 6339, Art. 6347; N 52 (part 1), art. 6961; 2014, N 6, Art. 560; No. 14, Art. 1552; No. 19, Art. 2302; N 26 (part 1), Art. 3366, Art. 3377; N 30 (part 1), art. 4229, Art. 4273; N 49 (part 6), art. 6928), Decrees of the Government of the Russian Federation of December 9, 2014 N 1342 "On the procedure for the provision of telephone services" (Collected Legislation of the Russian Federation, 2014, N 51, art. 7431), of October 24, 2005 N 637 "On state regulation of tariffs for public telecommunication services and public postal service"(Collected Legislation of the Russian Federation, 2005, N 44, Art. 4561; 2007, N 40, Art. 4797; 2011, N 46, Art. 6535; 2013, N 27, Art. 3602; 2014, N 15, Art. 1766), Regulations on Federal Service at tariffs approved by Decree of the Government of the Russian Federation of June 30, 2004 N 332 (Collected Legislation of the Russian Federation, 2004, N 29, Art. 3049; 2006, N 3, Art. 301; N 23, Art. 2522; N 48, Art. 5032; N 50, item 5354; 2007, N 16, item 1912; N 25, item 3039; N 32, item 4145; 2008, N 7, item 597; N 17, item 1897; N 23, item 2719; N 38, item 4309; N 46, item 5337; 2009, N 1, item 142; N 3, item 378; N 6, item 738; N 9, item 1119; No. 18 (part 2), article 2249; No. 33, article 4086; 2010, No. 9, article 960; No. 13, article 1514; No. 25, article 3169; No. 26, article 3350; No. 30 , item 4096; N 45, item 5851; 2011, N 14, item 1935; N 32, item 4831; N 42, item 5925; 2013, N 11, item 1126; N 13, item 1555 ; N 33, item 4386; N 45, item 5811, item 5822; 2014, N 46, item 6365; N 50, item 7099; 2015, N 2, item 491; N 14, item 2123 ), the procedure for calculating tariffs and tariff plans for local telephone services, approved by order of the FTS of Russia dated September 5, 2006 N 189-s / 1 (registered by the Ministry of Justice of Russia on October 11, 2006, regist. rational N 8372), as amended by order of the FTS of Russia dated August 3, 2007 N 140-s / 1 (registered by the Ministry of Justice of Russia on August 20, 2007, registration N 10000), I order:
1. Approve the maximum maximum levels of tariffs for local telephone communication services provided by OAO MGTS in the territory of Moscow, in accordance with Appendix 1 to this Order.
2. Approve the maximum maximum levels of tariffs for the service of providing an intrazonal telephone connection to a subscriber (user) of a fixed telephone network for the transmission of voice information, facsimile messages and data, provided by MGTS OJSC in the territory of Moscow, in accordance with Appendix 2 to this order.
3. OJSC "MGTS" to provide the FTS of Russia with:
3.1. Information on the established tariffs for local and intrazonal telephone communication services within 10 calendar days after their establishment (change).
3.2. Information on the distribution of subscribers by types of tariff plans and the corresponding tariff plans the duration of telephone connections on a monthly basis until the 15th day of the month following the reporting one.
3.3. Reporting in forms N 1, N 2 of Appendix 1 to the Procedure for maintaining separate accounting of income and expenses by telecom operators for the types of activities carried out, the communication services provided and the parts of the telecommunication network used to provide these services, approved by order of the Ministry of Information and Communications of Russia dated May 2, 2006 N 54 ( registered by the Ministry of Justice of Russia on May 16, 2006, registration N 7838), as amended and supplemented by order of the Ministry of Information and Communications of Russia of January 25, 2007 N 12 (registered by the Ministry of Justice of Russia on February 14, 2007, registration N 8941), by order of the Ministry of Communications of Russia of April 10, 2014 year N 77 (registered by the Ministry of Justice of Russia on June 2, 2014, registration N 32536), quarterly by the 15th day of the second month following the reporting quarter, annually - no later than April 15 of the year following the reporting one.
3.5. Information in accordance with tables 1, Appendix 2 to the Methodology for calculating the amount of economically justified costs and standard profits to be applied in the formation of regulated tariffs for public telecommunication services, approved by order of the FTS of Russia dated June 9, 2006 N 122-s / 1 (registered by the Ministry of Justice of Russia July 17, 2006, registration N 8073), as amended and supplemented by order of the FTS of Russia dated October 31, 2014 N 1872-s (registered by the Ministry of Justice of Russia on December 1, 2014, registration N 35031), annually - no later than April 15 of the year, following the reporting one.
4. Recognize invalid the order of the FTS of Russia dated November 12, 2013 N 209-s / 5 "On approval of tariffs for local and intrazonal telephone services provided by OJSC" Moscow city telephone network"on the territory of Moscow" (registered by the Ministry of Justice of Russia on December 24, 2013, registration N 30746).
Registration N 37247