The construction industry may be left without new norms of natural attrition

The Ministry of Finance clarified the conditions when, for profit tax purposes, it is possible to take into account losses during the storage and transportation of cement, quartz sand, and other building materials and apply the norms of natural loss.

In a letter dated May 14, 2021 No. 03-03-06 / 1/36890, the department notes that Article 254 of the Tax Code of the Russian Federation permits attributing to material costs in the profit tax base losses from shortage or damage during storage and transportation of inventories within the limits natural loss, approved in the manner established by the Government of the Russian Federation.

At the same time, the government decree of 12.11.2002 No. 814 provides that the development and approval of norms of natural loss during storage and transportation of inventories, namely, for cement, quartz sand and other building materials, should be carried out by the Ministry of Construction and Housing and Communal Services of the Russian Federation.

At the same time, Federal Law No. 58-FZ of 06.06.2005 allows taxpayers, prior to the approval of the norms of natural loss in the prescribed manner, to apply the norms previously approved by the relevant federal executive authorities. This provision applies to legal relations that arose from January 1, 2002.

In the absence of appropriate regulations, such losses are not recognized for income tax purposes.

We draw your attention to the fact that up to the present time it was possible to apply the norms of natural loss of building materials during transportation by road in the accounting, approved by the decree of the USSR Gossnab of 08.06.1987 No. 78

However, due to the implementation of the "regulatory guillotine", this document will become invalid from July 1, 2021 in connection with the issuance of the government decree of 06/13/2020 No. 857.

The collection of norms of natural loss during storage and transportation of material resources in construction was adopted and put into effect by the decree of the State Construction Committee of the Russian Federation of December 25, 2003 No. 216. At the same time, in accordance with the Decree of the President of the Russian Federation No. 763 dated May 23, 1996, regulatory legal acts of federal executive bodies that have not passed state registration do not entail legal consequences, as they have not entered into force, and cannot serve as a basis for regulating the relevant legal relations.

To approve new norms of natural loss during the transportation of cement, quartz sand and other building materials, the Ministry of Construction, back in 2016, prepared a draft of the corresponding order. However, this draft received a negative opinion during the public comment stage and was not approved.

Source: https://buh.ru/