“The concept of the actual recipient (beneficiary recipient) of income is designed to counteract certain methods of tax evasion»
Head of the Legal Department of the Federal Tax Service of Russia V. V. Zvankov, in an interview with the editorial board of the journal “Tax Policy and Practice”, explained a number of issues related to the interpretation by the courts of the concept of “a person who has an actual right to income” and the duty of the tax authority to establish such a person when conducting tax control measures, as well as circumstances that together indicate that the company is a conduit (nominal) and is not entitled to apply a preferential tax rate or exemption from taxation at the source of income payments provided for by an international tax agreement.
“The existing legal mechanisms and information technologies provide a range of opportunities for settling the debt peacefully, depending on the taxpayer’s life situation»
What modern debt management mechanisms can taxpayers use? What is the procedure for collecting minor tax debts? What measures are applied to taxpayers who hide their property and deliberately evade the fulfillment of tax obligations? These and other questions were answered by the head of the Department for Ensuring Bankruptcy Procedures of the Federal Tax Service of Russia, V. Y. Soldatenkov.
Working with personnel
“Best start” in the Federal Tax Service
The Federal Tax Service of Russia is testing a pilot project to train newly hired employees of tax authorities to solve high-quality service tasks. The program provides for accelerated acquisition of skills and knowledge; proper understanding of their tasks and responsibilities; reducing the level of uncertainty and discomfort; building trusting relationships with colleagues, etc. For more information, see the material.
Keywords: HR service, digital transformation project, adaptation program
Author: D. S. Mikhailov, Head of the Department of Recruitment, Evaluation and Psychological Support of the Personnel Department of the Federal Tax Service, email@example.com
Local property taxes: novelties of 2021
When calculating local taxes, changes provided for by the regulations of the subjects of the Russian Federation and local self-government bodies (results of cadastral assessment, tax rates, benefits) should be taken into account, information about which for each municipality can be obtained on the website of the Federal Tax Service of Russia. Detailed explanations of the changes in property taxes can be found in the article.
Keywords: land tax, personal property tax, amendments to the Tax Code of the Russian Federation
Author: A.V. Lashchenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Councilor of the Russian Federation, 2nd class, Ph. D., firstname.lastname@example.org
Events. Evidence. Comments
Taxation of corporate profits: current issues of application of investment tax deduction, recognition of expenses, reclassification of interim dividends
The speaker of the webinar, organized by the editorial office of the journal “Tax Policy and Practice” together with the company “Takskom”, was the Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A. Yu.Konkov.
Legal reference point
On the impossibility of exempting an individual entrepreneur applying the simplified taxation system from paying property tax
The tax authority received an application from the taxpayer for exemption from paying property tax on individuals for non-residential premises in connection with its use in business activities. Based on the results of the consideration of this application, the taxpayer was refused an exemption from paying this tax. The taxpayer, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority. For more information, see the material.
Keywords: taxes, complaint, Federal Tax Service
Author: S. E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 3rd class
Taxes and law
Separate issues of methodology and practice of excise tax calculation: court decisions and official explanations
A detailed analysis of the decisions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation concerning the calculation and payment of excise taxes is given. We are talking about the tax risks of destruction of excisable products produced; unjustified reduction of excise tax rates and the application of a tax deduction; mixing of products, etc.
Keywords: excisable products, object of taxation, shortage
Author: A. A. Vodovozov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, email@example.com
Taxes: history lessons
The three basic principles of taxation-the result of the philosophical heritage of the Enlightenment
In the article, the author continues the conversation started in the last issue about the views on taxes and taxation of Enlightenment thinkers. An important aspect of the enlightenment’s reasoning was the question of natural human rights, for example, the right to life, security, and property. These rights are given to everyone from birth and are not related in any way to the origin or social status of the person. For more information, see the material.
Keywords: taxes, history, property
Author: N. F. Polyakov, Deputy General Director of FKU “Tax-Service” of the Federal Tax Service of Russia, Doctor of Economics, firstname.lastname@example.org
Taxation and accounting
The auditor’s view on the individual disclosures and traditional errors in the notes to the balance sheet and the statement of financial results for 2020
The explanations are an integral part of the accounting (financial) statements. To make them as useful as possible for external users, it is necessary to comply with the requirements of the PBU and the FSB and not to overload them with irrelevant information. Recommendations are given on how to prepare these explanations and at the same time avoid mistakes.
Keywords: accounting (financial) statements, explanations
Author: E. V. Korablina, Audit Director, Audit Service Partners LLC, email@example.com
Coronavirus infection: taking into account the costs associated with the pandemic
The conditions and procedure for accounting for the organization’s expenses related to the pandemic are considered: for sanitary and hygienic needs, testing of employees for the presence of the virus or immunity to it, vaccination, labor remuneration, etc. The normative and legal documents that should be used in making appropriate decisions are given.
Keywords: coronavirus infection, COVID-19, expenses for sanitary and hygienic needs
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D. in Economics, Sprosi.firstname.lastname@example.org
Involvement of an expert to determine the market price level: procedural subtleties
If the price is repeatedly rejected in a transaction that is not recognized as controlled in accordance with Section V. 1 of the Tax Code of the Russian Federation, the tax authority has the right to involve an expert in the framework of tax control measures. In case of disagreement with the expert’s conclusions, the taxpayer is not prohibited from conducting an alternative expert examination in the course of a judicial or pre-trial appeal against the decision of the tax authority. For more information, see the article.
Keywords: expertise, market price level, transaction price
Author: E. N. Kolesnikova, Chief State Tax Inspector, email@example.com
Accounting of expenses in trade organizations
The features of accounting for goods and expenses for their sale, transportation to the warehouse and delivery from the warehouse, taking into account goods that have not arrived at the warehouse, etc. are considered. The classification of direct and indirect expenses of trade organizations is given.
Keywords: trade organizations, sales expenses, expenses for the delivery of goods to the warehouse
Author: O. A. Myasnikov, Tax Consultant, PhD, lecturer at the Higher School of Law and Administration of the Higher School of Economics, firstname.lastname@example.org
VAT in electricity payments using intelligent accounting systems
The procedure for calculating the amount of electricity delivered and services rendered for its transmission may differ from the procedure for determining VAT tax liabilities. In the event of a change in the quantity of goods shipped for previous billing periods, the guaranteeing supplier must issue adjustment invoices to the consumer. Explanations of all the nuances, taking into account the changes and judicial practice — in the article.
Keywords: legislation on the electric power industry, intelligent accounting systems
Author: O. L. Arutyunova, independent industry expert, email@example.com
On the application of tax benefits by small and medium-sized businesses
In 2020, the SMEs included in the register were able to benefit from special preferences related to the pandemic. Since December 20, 2020, the Federal Tax Service of Russia together with the Ministry of Economic Development of Russia has been maintaining a Unified Register of SME entities that receive support. Therefore, the issue of acquiring and maintaining the status of an SME remains very important for entrepreneurs. For more information, see the article.
Keywords: Law No. 209-FZ, small and medium-sized businesses, register of SMEs
Author: A. B. Zakharyan, specialist of the audit company “YUKON”, firstname.lastname@example.org