As follows from the conclusions set out in Letter No. 03-11-11/80779 of the Ministry of Finance of Russia dated August 18, 2022, in a number of cases, a legal entity is entitled to payments granted in accordance with consumer protection legislation, for example, when public associations of consumers (their associations, unions) or local governments act in protection of consumer rights, they have the right to give a fine in the amount of 50% of the unfulfilled requirement on the basis of Part 6, Article 13 of Law No. 2300-1 of the Russian Federation dated February 07, 1992 “On Protection of Consumer Rights”

According to the agency, in accordance with Clause 1, Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers applying the simplified taxation system (hereinafter referred to as the STS) shall take into account income determined in the manner established by Clauses 1 and 2, Article 248 of the Code when determining the object of taxation. According to Clause 1, Article 248 of the Code, income includes income from the sale of goods (works, services) and property rights and non-operating income, determined in accordance with Articles 249 and 250 of the Code. At the same time, the income specified in Article 251 of the Code is not taken into account. Due to the fact that the sums of money awarded by a court decision in favor of the plaintiff are not named in Article 251 of the Code, these funds shall be taken into account as non-operating income for tax purposes for tax paid in connection with the application of the STS.