Address:
Bagrationovskiy proezd, 7, blk 11, Moscow 121087, Russia
Email:
o.semenov@els24.com — for cooperation
On football for 5 rubles.
27/05/2018
Aeroflot establishes a special economic-class tariff for transportation of Russian fans to the matches with participation of the Russian national football team. A special one-way “fan tariff” will make five rubles (including all charges). It is established and introduced by “Aeroflot” PJSC to enable Russian fans supporting the Russian national football team.
All the conditions listed below together with the Procedure for submitting applications for transportation at a special tariff (to get a promotion code) and the Rules of reservation and registration of transportation at a special tariff jointly constitute the Rules for providing transportation at a special tariff for Russian fans of the Russian national football team, hereinafter - the Rules.
To issue an air ticket at this tariff, one needs a Russian passport, a personalized spectator’s card (fan ID) and a ticket for the match with the participation of the Russian national football team. The tariff will be valid on the routes from the points of the network of “Aeroflot” PJSC within the Russian Federation to the cities where the Russian national team plays games and back and between the cities of games within three days from the date of the game, including the date of the game (before the game - flights to the city of the match, after games - flights from the city of the match). The transportation will be ensured by own flights of “Aeroflot” PJSC and will be valid for the matches of the group stage in Moscow on June 14, 2018, Saint Petersburg on June 19, 2018, Samara on June 25, 2018, as well as for any other matches of the playoff stage in the case of a successful performance by the Russian national football team.
Receipt and confirmation of the fans’ applications for transportation at a special tariff in electronic form is performed from 01/01/2018 by “Roskognress” Fund.
The initiative of Aeroflot is a nice move, but Russian fans may face problems in the future with the tax inspectorate that may charge 13% of the taxes of the ticket price... minus 5 rubles.
The grounds thereof are stipulated in the Tax Code of the Russian Federation. So, pursuant to article 210 of the Tax Code of the Russian Federation, any income of the taxpayer received in cash or in kind, or his/her right to dispose thereof, as well as any income in the form of material benefit determined pursuant to article 212 of the Tax Code of the Russian Federation are taken into account to calculate the tax base. When the taxpayer receives any income from any organizations and individual entrepreneurs in kind in the form of goods (works, services) and other property, the tax base is determined as the value of these goods (works, services) or other property, calculated on the basis of their prices, determined in an order similar to the one stipulated by article 105.3 of the Tax Code of the Russian Federation. Meanwhile, the cost of such goods (works, services) includes the respective amount of value-added tax, excises and does not include any partial payment of the value of goods received by the taxpayer, works performed for him or services rendered to him.
Article 217 of the Tax Code stipulates an exhaustive list of payments that are not subject to taxation on personal income tax. Formally, from the point of view of this article, the fan shall pay this tax himself/herself.
Let’s take a flight from Moscow to Saint Petersburg on June 19, where a match of the group stage between the national teams of Russia and Egypt will take place. With the ticket price of 10,000 rubles, the tax base will be 9,995 rubles... that is, the fan will have to pay a tax of 1,299 rubles. Similarly, you can calculate the cost of tax and when flying to another match of the group stage of the Russian national team in Samara.
All the conditions listed below together with the Procedure for submitting applications for transportation at a special tariff (to get a promotion code) and the Rules of reservation and registration of transportation at a special tariff jointly constitute the Rules for providing transportation at a special tariff for Russian fans of the Russian national football team, hereinafter - the Rules.
To issue an air ticket at this tariff, one needs a Russian passport, a personalized spectator’s card (fan ID) and a ticket for the match with the participation of the Russian national football team. The tariff will be valid on the routes from the points of the network of “Aeroflot” PJSC within the Russian Federation to the cities where the Russian national team plays games and back and between the cities of games within three days from the date of the game, including the date of the game (before the game - flights to the city of the match, after games - flights from the city of the match). The transportation will be ensured by own flights of “Aeroflot” PJSC and will be valid for the matches of the group stage in Moscow on June 14, 2018, Saint Petersburg on June 19, 2018, Samara on June 25, 2018, as well as for any other matches of the playoff stage in the case of a successful performance by the Russian national football team.
Receipt and confirmation of the fans’ applications for transportation at a special tariff in electronic form is performed from 01/01/2018 by “Roskognress” Fund.
The initiative of Aeroflot is a nice move, but Russian fans may face problems in the future with the tax inspectorate that may charge 13% of the taxes of the ticket price... minus 5 rubles.
The grounds thereof are stipulated in the Tax Code of the Russian Federation. So, pursuant to article 210 of the Tax Code of the Russian Federation, any income of the taxpayer received in cash or in kind, or his/her right to dispose thereof, as well as any income in the form of material benefit determined pursuant to article 212 of the Tax Code of the Russian Federation are taken into account to calculate the tax base. When the taxpayer receives any income from any organizations and individual entrepreneurs in kind in the form of goods (works, services) and other property, the tax base is determined as the value of these goods (works, services) or other property, calculated on the basis of their prices, determined in an order similar to the one stipulated by article 105.3 of the Tax Code of the Russian Federation. Meanwhile, the cost of such goods (works, services) includes the respective amount of value-added tax, excises and does not include any partial payment of the value of goods received by the taxpayer, works performed for him or services rendered to him.
Article 217 of the Tax Code stipulates an exhaustive list of payments that are not subject to taxation on personal income tax. Formally, from the point of view of this article, the fan shall pay this tax himself/herself.
Let’s take a flight from Moscow to Saint Petersburg on June 19, where a match of the group stage between the national teams of Russia and Egypt will take place. With the ticket price of 10,000 rubles, the tax base will be 9,995 rubles... that is, the fan will have to pay a tax of 1,299 rubles. Similarly, you can calculate the cost of tax and when flying to another match of the group stage of the Russian national team in Samara.