CONTENT No. 8 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“We are following the path of building comfortable relationships within the framework of voluntary disclosure of tax risks and self-regulation of industries”
In an interview with the editorial board of the journal “Tax Policy and Practice”, the head of the Department for the largest Taxpayers of the Federal Tax Service of Russia, E. V. Suvorova, spoke about the principle of fair administration in the implementation of administrative procedures against taxpayers, and also touched on other problems, including the practice of applying Article 54.1 of the Tax Code of the Russian Federation, identifying methodological (legal) errors.
Events. Evidence. Comments
Current issues of taxation of property used in entrepreneurial activity
The head of the Property Taxation Department of the Federal Tax Service of Russia, Candidate of Law A.V. Lashchenov explained a number of issues to taxpayers, including filing an application for the right to a tax benefit, receiving reports from tax authorities on the calculated amounts of taxes, and applying court decisions in practice.
Some questions about the application of the professional income tax
The head of the Department of Operational Control of the Federal Tax Service of Russia, V. G. Maltsev, answered the questions of taxpayers asked during a webinar held by the editorial board of the journal ” Tax Policy and Practice “and the company”Taxcom”.
VAT: application of the exemption for the transfer of exclusive rights to software and other relevant issues
The speaker of the webinar, organized by the editorial office of the journal “Tax Policy and Practice” and the company “Taxcom”, was the head of the value added tax Department of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia S. A. Semenov. Most of the questions of Internet users concerned the IT maneuver in terms of VAT and other changes in VAT legislation.
Taxcom Congress: innovations in the field of taxation and insurance premiums
Representatives of the Federal Tax Service of Russia and independent experts shared their current knowledge and practical experience in the field of calculating and paying taxes and insurance premiums, as well as electronic document management on the online platform of the All-Russian Summer Business Congress of Takskom for accountants and managers.
Ask — we answer
Product traceability system: receipt of the RNPT, filling out the invoice, other issues
We are completing a series of answers by the head of the Office of Desk Control of the Federal Tax Service of Russia A. A. Kasyanyuk to the questions of taxpayers concerning the practical application of the provisions of Federal Law No. 371-FZ of 09.11.2020.
Legal reference point
About submission to the tax authority in electronic form of a certificate of payment for medical services in order to confirm the right to a social tax deduction for personal income tax
The Federal Tax Service concluded that the decision made by the tax authority regarding the refusal of the taxpayer’s right to a social tax deduction for personal income tax on medical expenses and the refund of the corresponding amount of tax from the budget was unjustified and satisfied the taxpayer’s complaint. For more information, see the article.
Keywords: taxes, disputes, tax deductions, Federal Tax Service
Author: S. E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor16@npip.ru
Taxes: History lessons
The American Civil War: the struggle for the abolition of slavery or taxes?
One of the key events in American history, the Civil War of 1861-1865, was caused not only by political, but also by economic reasons, among which an important place was occupied by… taxes. Details are in the material.
Keywords: taxes, USA, history
Author: N. F. Polyakov, Deputy General Director of the FKU “Tax-Service” of the Federal Tax Service of Russia, Doctor of Economics, pnf-5200@mail.ru
Taxes and law
The significance and legal status of review letters and recommendations of the Federal Tax Service of Russia
It happens that local tax authorities take methodological and law enforcement positions that differ from the positions of the Federal Tax Service of Russia, which are expressed in its letters, and the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia do not agree with the point of view of the Supreme Court of the Russian Federation and the Supreme Court of the Russian Federation. What should be guided in this case? The answer to this and other questions is in the article.
Keywords: the concept of a person who has the actual right to income; tax evasion
Author: A. Yu. Konkov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, avtor1@nalogkodeks.ru
Taxation and accounting
Accounting and tax accounting of spare parts for maintenance and repair of fixed assets
The organization can determine which spare parts should be attributed to fixed assets and which to stocks based on the period, the purpose of their use and the principle of rationality. Accounting for spare parts requires careful documentation to confirm economically justified expenses. For more information, see the article.
Keywords: accounting and write-off of spare parts, repair of fixed assets, corporate income tax
Author: E. V. Korablina, Audit Director of Audit Service Partners LLC, avtor3@npip.ru
Illegal dismissal of an employee: consequences for the employer
Upon dismissal, the employee is paid monetary compensation for unused vacation, and in some cases — severance pay. Should the organization withhold these payments from the amounts of earnings accrued to the employee during the forced absenteeism due to illegal dismissal? The answer to this and other questions is in the article.
Keywords: average earnings during forced absenteeism, moral damage, dismissal payments
Author: I. V. Artelnykh, accountant-consultant of LLC “Audit Firm “OSBI”, gardering@yandex.ru
What should a taxpayer do when receiving a request to provide explanations about the identified errors and / or discrepancies during the in-house tax audit of the VAT declaration
Various situations concerning possible errors and / or discrepancies identified during the in-house tax audit of the taxpayer’s VAT declaration and reflected in the request for explanations are presented. It tells what actions should be taken by the taxpayer when receiving the specified claim.
Keywords: ASK “VAT-2”, identification, code of the type of operation, rules for filling in, discrepancies, violations
Author: Zh. M. Abidova, Senior State Tax Inspector of the Federal Tax Service of Russia No. 5 in Moscow, abidowa.j@yandex.ru
About the consequences of the invalidity of the signature in the tax reporting
Various situations related to improper signing of tax reports are considered. Explanations are given that will help taxpayers avoid troubles and negative consequences for the organization.
Keywords: tax declaration (calculation), signatory, electronic signature, desk tax audit
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
About the tax deduction of VAT in the execution of the concession agreement
In the event that the source of financing is the concessionaire’s own funds, the latter has the right to deduct the amount of “input” VAT paid to contractors. If such a source is the funds of the concedent, i.e. budget funds, the concessionaire is not entitled to deduct the amount of “input” VAT paid to contractors.
Keywords: concession agreement, concessionaire, concedent, VAT, tax deduction
Author: O. A. Myasnikov, tax consultant, teacher of the Higher School of Law and Administration of the Higher School of Economics, Candidate of Law, myasnikovoleg@mail.ru
Integration
Taxation of digital assets: current problems, experience of the CIS countries and developed countries
The features of taxation of digital assets (digital currency) in different countries are considered. The shortcomings in regulation and law enforcement are analyzed, the elimination of which will allow to effectively tax significant amounts.
Keywords: crypto asset, digital currency, token, blockchain, mining, taxation, tax assessment
Authors:
E. Y. Balta, Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
K. A. Nepesov, Deputy Head of the International Cooperation Department of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, avtor3@nalogkodeks.ru
Express consultation
Some issues related to the state registration of legal entities and individual entrepreneurs
What are the features of filling out an application for state registration on form No. P13014 when changing the location of a legal entity? In what order is the assignment of a claim under a pledge agreement for a share (part of a share) in the authorized capital of a limited liability company registered? Can a legal entity change the address of its location while being in the liquidation procedure? The answers to these and other questions were given by the adviser of the state civil service of the Russian Federation, 2nd class S. V. Gladilin.
Offers. Concepts. The prospects
Taxation of e-commerce: current legislation and prospects for its development
The issues of regulation of e-commerce taxation in the OECD countries and the Russian Federation, including legislative initiatives under Action No. 1 “Challenges arising from digitalization” of the OECD Action Plan to Combat the erosion of the tax base and the withdrawal of profits from taxation, as well as the creation of traceability and labeling systems for goods, statistical accounting and monitoring of indicators in the e-commerce segment, were considered.
Keywords: e-commerce, OECD proposals, BEPS Plan, traceability system, labeling system
Authors:
N. V. Serdyukova, business expert of the Master’s program “Corporate Finance” of the School of Finance of the Higher School of Economics, Candidate of Economics, nat200612@yandex.ru
Yu. V. Khozhainov, assistant to the deputy of the State Duma G. G. Onishchenko, 8588007@mail.ru