CONTENTS NO. 6/2021 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“From 01.01.2021, the tax authority can count the amount of VAT to be reimbursed to the taxpayer as arrears not only for federal taxes, but also for other taxes”
In an interview, 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, spoke about innovations in the field of VAT in 2021, about a tax maneuver for the IT industry, as well as about clarifying the definition of freight forwarding services for international transportation, for which a zero VAT rate is applied.
“All the EAEU countries have conceptually expressed their readiness to participate in the formation of a fiscal monitoring mechanism, and some-in a pilot project”
In the second half of March, at a meeting of the Advisory Committee on Tax Policy and Administration under the Eurasian Economic Commission, measures necessary for the implementation of the Agreement on the Traceability Mechanism of Goods Imported into the customs Territory of the Eurasian Economic Union were considered. Special attention was paid to the fiscal monitoring of the turnover of goods in the mutual trade of the EAEU countries, the initiative of which belongs to the EEC. What is the main idea of fiscal monitoring? What is the attitude of the EAEU member States to this initiative? What agreements have been reached? Are there any disagreements and, if so, on what issues? These and other questions were answered by the head of the Tax Policy Department of the Financial Policy Department of the EEC, Ph. D. N. T. Mambetaliev.
Ask — we answer
Product traceability system: general issues
The Agreement on the Mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union was signed in Nur-Sultan on 29.05.2019 and ratified by Federal Law No. 386-FZ of 02.12.2019. In order to implement this agreement, Federal Law No. 371-FZ of 09.11.2020 was adopted, which comes into force for the most part from 01.07.2021. Taking into account the proximity of this date, taxpayers who carry out transactions with goods subject to traceability try to clarify unclear provisions and clarify details in order to correctly perform their duties. Explanations on some issues were given by the head of the Office of Desk Control of the Federal Tax Service of Russia A. A. Kasyanyuk.
Events. Evidence. Comments
KKT: application for the remote method of selling goods, the details of the cash receipt
Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia A. A. Sorokin answered questions concerning the use of CCT in the remote method of selling goods: about the specifics of determining the moment of application of CCT for non-cash payment of goods; about the mandatory details of the cash receipt (code and name of the product, check number, cashier’s name) , etc.
Taxes and law
Review of the latest regulatory legal acts of the Federal Tax Service on property taxation
In the first half of 2021, the Federal Tax Service of Russia issued 6 orders concerning property taxation issues. The head of the Property Taxation Department of the Federal Tax Service of Russia A.V. Lashchenov explained the key innovations of these documents: the procedure for calculating transport tax in the event of the death or destruction of a taxable object; the content of forms and formats of documents developed to implement the rights and interests of taxpayers; improving the information interaction of tax authorities with bodies engaged in cadastral registration and registration of rights to immovable property, etc.
Significant decisions of the Supreme Court of the Russian Federation on VAT in 2020
The article analyzes the approaches of the Supreme Court of the Russian Federation to resolving disputes related to the calculation and payment of VAT and obtaining unjustified tax benefits due to tax reimbursement. Special attention is paid to the taxpayers ‘ due diligence when choosing a counterparty.
Keywords: unjustified tax benefit, VAT deduction, taxpayer-buyer, choice of counterparty
Author: A. A. Matitashvili, tax consultant, member of the Scientific and Expert Council of the Chamber of Tax Consultants, avtor1@npip.ru
About the addresses of the state registration of legal entities
When changing the address, the tax authorities can verify the accuracy of the information not only using the FIAS electronic resources or mass registration sites, but also by visiting the address and receiving explanations from other persons. If there are signs that the address is fictitious, its change will be refused. Explanations of all the nuances are in the article.
Keywords: location of the legal entity, address of the legal entity
Author: Yu. B. Tubanova, Head of the Laboratory of Information Customs and Tax Technologies of the Northwestern Institute of Management of the RANEPA under the President of the Russian Federation, tubanova-yb@ranepa.ru
Taxes: History lessons
The New America and the anti-tax riots
The first years of American independence were overshadowed by anti-government tax riots, which significantly influenced the formation of the taxation system of the young state.
Keywords: taxes, history, America
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
Legal reference point
On the legality of not providing an individual with a tax benefit on the property of organizations provided for in respect of premises located in a building used to accommodate offices, retail facilities for less than 20 % of its total area
The tax authority sent a tax notification to the taxpayer, in which the property tax of individuals for the specified non-residential premises was calculated using the rate of 1.4 % provided for in the sub-item. “in” paragraph 4 of Article 1 of the Law of the City of Moscow dated 19.11.2014 No. 51 “On the property tax of individuals”. Not agreeing with this calculation, the taxpayer filed a complaint with a higher tax authority. The details of the dispute are in the article.
Keywords: taxes, disputes, personal property tax
Author: S. E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class
Taxation and accounting
Operations on leasing of real estate that is in the common shared ownership of organizations: taxation and accounting
The amount of income received from renting out real estate that is in common shared ownership, and the costs incurred for its maintenance, should be determined in proportion to the share of each owner. Explanations of the peculiarities of taxation of transactions and their reflection in accounting are provided in the article.
Keywords: shared ownership, real estate, VAT, corporate income tax, accounting
Author: E. V. Korablina, Audit Director of Audit Service Partners LLC, avtor3@npip.ru
An employee has caused material damage to the company: how to make a deduction from wages or recover it in court
The basis for collecting the full amount of the damage caused is most often a contract concluded with the employee on full material liability. In order for the terms of the contract to be legitimate, it is necessary to comply with certain requirements, which are set out in detail in the article.
Keywords: material damage, deduction from wages, employee’s fault, full financial responsibility
Author: E. V. Karsetskaya, lawyer, expert on labor law, Elena.karsetskaya@mail.ru
Tax accounting of expenses for ensuring the security of the office and employees
Does the organization have the right to take into account each of its elements as a separate object when installing a video surveillance system with the possibility of writing off the cost at a time? Taxpayers and regulatory authorities answer this question in different ways. Explanations of the features of the tax accounting of the organization’s expenses for ensuring security are in the article.
Keywords: installation of a fire alarm system, development of a fire safety project, equipment repair costs
Author: I. V. Artelnykh, accountant-consultant of LLC “Audit Firm “OSBI””, gardering@yandex.ru
Is it necessary to introduce a carbon tax in Russia
The decision to introduce a carbon tax, according to the author, should be accompanied by careful macroeconomic calculations and a comparison of the effect of the introduction of the tax with other measures that lead to a reduction in emissions. The analysis of the current situation and the prospects for regulating carbon emissions in Russia and in the world is in the article.
Keywords: carbon tax, greenhouse gases, climate change, draft law
Author: O. L. Arutyunova, an independent industry expert, avtor2@npip.ru
VAT when providing charitable assistance
As part of the provision of charitable assistance, there is an exemption from VAT, but under certain conditions. In addition, restrictions on the recipients of charity should be taken into account. An explanation of these conditions and restrictions is provided in the article.
Keywords: VAT, gratuitous transfer of goods (performance of works, provision of services), charitable activity
Author: O. E. Cherevadskaya, Auditor, Deputy General Director of Audit Expert LLC, avtor4@npip.ru
Complex objects of fixed assets: accounting triangle (on the issue of determining accounting units, useful life and the base for the property tax of organizations)
A fixed asset represented in accounting by several inventory objects can constitute a single real estate object — an object of taxation by the property tax of organizations. However, it is not always obvious which components are its integral parts. What should be guided in this matter? Explanations are provided in the article.
Keywords: accounting object, inventory object, depreciable property, fixed asset
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Integration
On the Multilateral Convention on the Implementation of Measures related to Tax Agreements in order to counteract the erosion of the Tax base and the withdrawal of profits from taxation