How can an individual entrepreneur on the simplified tax system (income 6%) calculate taxes on income in foreign currency?

Question

Payment systems

Initial conditions:

1. IE with STS on income (6%);
   
2. conducts foreign economic activity for the sale of services;
   

There are different opinions on the calculation of the taxable base.
Definitely, everyone agrees that income in foreign currency is taxed from the amount in rubles at the rate of the Central Bank on the date the currency is received on the transit account of the individual entrepreneur.
According to the letter of the Ministry of Finance dated August 24, 2012 No. 03-11-06/2/115 , currency revaluation is not income.

... in accordance with paragraph 5 of Art. 346.17 of the Code as amended by Federal Law No. 94-FZ of June 25, 2012 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, effective from January 1, 2013, revaluation of property in the form of foreign currency values ​​and claims (obligations), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, for the purposes of Ch. 26.2 of the Code is not performed, income and expenses from the specified revaluation are not determined and are not taken into account.

But in its new letter of the Ministry of Finance dated January 22, 2015 No. 03-11-06 / 2/1645, it is considered that a 6% tax should also be imposed on the entire amount received as a result of the sale of currency.

... Thus, income in the form of foreign currency, including proceeds from the sale of goods, is taken into account for the purposes of taxation by the tax paid in connection with the application of the simplified taxation system, when the said funds are received in the taxpayer's transit currency account.
In addition, it should be borne in mind that paragraph 3 of Article 38 of the Code provides that any property sold or intended for sale is recognized as a commodity.
According to paragraph 2 of Article 130 of the Civil Code of the Russian Federation, things not related to real estate, including money and securities, are recognized as movable property. Thus, realizable money (currency) refers to goods.
Based on this, income received from the sale of foreign currency is taken into account as income when determining the tax base for tax paid in connection with the application of the simplified taxation system, when funds for the sale of foreign currency are received on the organization's settlement account. At the same time, the Code does not provide in this case to take into account the difference between the stock exchange rate of foreign currency and the official rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, as part of income and expenses.

It turns out that the Ministry of Finance proposes to tax foreign exchange earnings twice under the simplified tax system. The first time when entering the transit account, the second time when selling.
On the other hand , it states that

...according to the Presidium of the Supreme Arbitration Court of the Russian Federation, when selling foreign currency, income in the form of the sale price of property does not arise. The court substantiated its position by the fact that, according to paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, the implementation of transactions related to the circulation of Russian and foreign currency is not recognized as the sale of goods, works, services (Decree No. 8316/00 of April 24, 2001).

So the questions are:

1. how to correctly calculate the amount of tax in 2014 and 2015;
   
2. how do you plan to prove your case in case of questions from the Federal Tax Service.
   

Answer 1

The issue is debatable, but everywhere the following option is advised:
The tax is paid on the amount received to the transit account, at the rate of the Central Bank of Russia on the date the funds were credited to the transit account.
In the same Elbe, the tax is considered that way. And the individual entrepreneur does not pay any tax on the positive exchange rate difference on the simplified tax system.