Each company should have an approved accounting policy for tax purposes, which is mandatory for all structural divisions of the company. In accordance with it, the company carries out various financial transactions, including the calculation of mandatory contributions to the budget. Of particular importance is the moment the tax base is determined. The legislation provides for a number of rules regarding it. They are installed in Art. 167 of the Tax Code. Let us further consider this norm in more detail.
Art. 167 of the Tax Code
This article includes 16 points. All of them are devoted to the moment of determining the basis for calculating tax. Paragraph one establishes a general rule. In accordance with it, unless otherwise provided by paragraphs 3, 14, 7-11, 15 and paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, the calculation uses the earliest of the dates on which one of the events of economic life established by law occurred. These facts are expressly stated in paragraph one. They are calendar numbers when:
- The goods were shipped to the buyer.
- Done work.
- There was a transfer of property rights to the acquirer.
- Funds from the counterparty were credited.
Special cases
If the shipment or transportation of goods is not carried out, however, it passes into the ownership of the counterparty, then this fact is equivalent to the supply of products. An exception is the case described in paragraph 16 of this article. When the taxpayer sells the products transferred to him for storage in accordance with the contract with the issuance of warehouse sv, the moment of establishing the base is the day the certificate is realized.
Providing legal opportunities
When transferring property rights in the case referred to in paragraph 2 of Art. 155, the date of assignment of the financial claim or termination of the obligation is taken into account. In situations provided for in paragraphs. 3 and 4 of this norm, calculations are tied to the calendar number of fulfillment of the relevant terms of the agreement by the debtor. In the case specified in clause 5, the date of transfer of property right. 
Product sales
When selling, as provided for in subparagraphs 1, 3.1, 2.10, 9.1, 9, 12, 8, 2.1-2.8, 3 p. 1 art. 164, the moment of determining the base is the last calendar number of the quarter in which the subject compiled the necessary package of documentation, the list of which is established by article 165. In some cases, the payer does not have time to prepare the paper within the specified period. In such a situation, the calculation uses the date set in accordance with subparagraph 1 of paragraph 1 of Art. 167 of the Tax Code. Similarly, one should act if the full documentation package established by clause 5 Art. 165, not collected after 180 days from the date of affixing marks of the customs service on shipping papers. This entry indicates the placement of products under the export or transit procedure when transporting foreign products from a checkpoint at the place of arrival in Russia to the place of departure from it or under the internal transit regime for processing facilities exported from the country or areas under its jurisdiction.
Reorganization
Its completion date may coincide with the 181st day or come later. In this case, the moment of establishing the base is set by the successors as the calendar number of the end of the reorganization. It is, in particular, the date of registration of each newly emerged enterprise. If the reorganization was carried out in the form of a merger, then the control is considered the number on which a note was made to the USRLE on the termination of work of each company that joined the main company.
Import to the port SEZ
When transporting to this zone domestic products placed outside its borders under the customs export regime, the period for the provision of documentation provided for in paragraph 9 of Article 165, is established from the date of placement of products under the specified procedure.As for the exported supplies, the control date will be the date of their declaration. For a number of payers, special rules apply. In particular, entities that sell supplies for which the legislation does not provide for declaring, use as a reference date the processing of transport, accompanying and other papers certifying the removal of objects outside the Russian territory by sea, aircraft, or mixed navigation ships. If within 45 days from the date of transfer of ownership of the vessel from the payer to the customer, the ship was not registered in the international registry, the rules of subparagraph 1 of paragraph 1 of Art. 167 of the Tax Code.
Additionally
The moment of establishing the base is the last day of each reporting period with:
- The production of construction works for their own needs.
- The implementation of services established by clause 1 (subclause 9.2) of Art. 164.
For those specified in clauses 4 and 5 Art. 161 agents are subject to the rules provided for in paragraph one of the article in question. When selling real estate, the date the property was provided to the buyer under the relevant act acts as the day of shipment. 
Organizational moments
The accounting policy adopted by the company for tax purposes must be approved by relevant orders and orders of the management. It applies from January 1 of the year that follows the period of its official implementation. The accounting policy is mandatory for execution by all separate divisions. If it was adopted by a newly formed company, then its approval is carried out no later than the end of the first reporting period. It is considered applicable from the date of establishment of the enterprise.
The specifics of crediting funds
If the payer received a partial payment for the products manufactured by him for future deliveries of products for which the production cycle is longer than 6 months, he has the right to set the key date as the date on which the delivery was made. At the same time, separate documentation should be kept for the operations performed and the amounts of mandatory budgetary deductions for the acquired objects. These include, among other things, OS, NMA. After the entity has received payment for services, products, works, he submits to the supervisory authority a declaration and contract with the buyer (a copy certified by the chief accountant and manager). In addition, a document is presented that certifies the duration of the production cycle of products / works / services. It indicates their name, production time, name of the enterprise. This document is issued to the manufacturer by the federal executive body, which carries out legal regulation in the field of military-industrial, fuel and energy, industrial complexes. The paper must be signed by an authorized official and certified by the seal of the specified structure. 
Art. 167 of the Tax Code with comments
This article provides general and special rules for establishing a key date used in calculating VAT. It, in particular, may be the day of payment or transfer of the sold object to the property of the buyer / customer. It is indicated in the document confirming the completion of the relevant transaction. Along with this, paragraph 14 of Art. 167 of the Tax Code. Explanations on it are given in the Letter of the Ministry of Finance from 01.09.2014. In accordance with the indicated paragraph, if the date of receipt of funds from the counterparty acts as the moment of determining the base, with the direct performance of work this moment also arises.
Design Features
It must be taken into account that, according to Part 1 of Art. 9 Federal Law No. 402, each fact of economic activity of a company must be fixed by a primary document. Part 2 of this article provides a list of details that are mandatory.These include, among other things, the date of the preparation of the document, the content of the event of economic life. Taking this into account, the date of shipment is the calendar number of the first-time initial paper drawn up by the customer / buyer or carrier. 
Innovations
Clause 3 of this article provides that if the product is not shipped and not transported, but at the same time it becomes the property of the buyer, this event is equated to delivery. An exception is the case of the sale of an immovable object. In accordance with paragraph 16 of the rule in question, the date of transfer of such property to the acquirer appears as the day of shipment. This clause was introduced into the norm of the Federal Law No. 81. It should be said that earlier the Ministry of Finance pointed out that in the case of the sale of real estate, the moment of establishing the VAT base is the date the property was transferred to the property, indicated in the relevant document or the calendar number on which the funds were transferred for it. The earliest of them is selected. In accordance with paragraph 14 of the considered norm, if the control date is the date on which the funds were transferred from the buyer to the calendar date on which the object became the property of another entity, the moment of establishing the VAT base also arises. Clarifications on this issue are given in the Letter of the Ministry of Finance dated April 28. 2014.
Separate Documentation
Within the meaning of clause 13 of the article in question, the payer-producer is entitled to accept as a reference date the calendar number on which the provision of products (work) was carried out. This is permitted under certain conditions. First of all, payment must be received for services, products or work (including incomplete). In addition, the funds must be credited against future deliveries of products (works), the production cycle of which is more than six months. To realize its potential, the entity needs to separately document the operations performed and the amounts of VAT on the purchased objects, which may include intangible assets, fixed assets, property rights used to create them. The list of products (works), the duration of the production cycle of which is more than six months and for which there is no need to charge VAT at the date of receipt of advance payment, is approved by the Government. 
Documents
After receiving an advance payment, the payer manufacturing products (work), the production cycle of which is longer than six months, must submit a declaration to the control service (FTS) and:
- The contract with the acquirer. It is allowed to provide a copy of the contract certified by the signature of Ch. accountant and company manager.
- A document certifying the duration of the production cycle of products (works / services). It indicates the name of the object, the time of manufacture, the name of the organization that creates them. The document is issued by an authorized federal executive institute, which carries out the development of state policy and legal regulation in the field of fuel and energy, defense industry, industrial complexes. The paper must be signed by an authorized employee of this structure and stamped.
The calculation of VAT on the date of receipt of advance payment does not relieve business entities from the obligation to calculate this tax on the date of shipment of products. This requirement is provided for in paragraph 14 of the article in question.
Payment
For the calculation of VAT, a rate of 18% is applied. It is considered basic. The legislation also provides for a preferential rate of 10%. It is used for certain categories of food products, except delicacies, products for children, periodicals, books related to science, education and culture, medicines and medical supplies. The Tax Code also provides for a rate of 0%. It is used in the implementation of:
- Products exported under the customs procedure of export placed under the FCZ regime. The action of the zero rate is allowed when the relevant documents are submitted to the Federal Tax Service.
- Services / works that are directly related to the transportation / transportation of products placed under the regime of customs international transit.
- Products in the field of space activities.
- Passenger and baggage transportation services. In this case, the condition must be met. The destination / departure point should be located outside of Russia.
- Products (works / services) for official use by foreign diplomatic missions and equivalent organizations or for the personal needs of their staff, family members, if the legislation of the relevant country provides for such a procedure or this norm is fixed in an international agreement.
To justify the use of a zero rate in relation to exported objects and deductions, entities submit documents to the control services, the list of which is indicated in Article 165.