№ 9/2021

Topic in focus

New procedure for obtaining an electronic signature at the certification center of the Federal Tax Service of Russia

The Head of the Department of Interactive Services of the Federal Tax Service of Russia, E.V. Gladyshev, and the Head of the Information Security Department of the Federal Tax Service of Russia, A.N. Solovyov, explained some aspects of the application of the new procedure for issuing qualified certificates of the electronic signature verification key by the certification center of the Federal Tax Service of Russia from July 1, 2021.

Room person

“Over the past two years, we have not seen a large increase in requests for motivated opinions from taxpayers due to a significant increase in the number of participants in tax monitoring”

In an interview with the editorial board of the journal “Tax Policy and Practice”, the Head of the Tax Monitoring Department of the Federal Tax Service of Russia, M.A. Krasheninnikova, spoke about the forms and formats of documents used in the framework of tax monitoring, as well as about the changes introduced by Federal Law No. 470-FZ of 29.12.2020 in the Tax Code of the Russian Federation and entered into force on July 1, 2021.

Events. Evidence. Comments

VAT: application of exemption in the transfer of exclusive rights to software and other relevant issues. Ending

S.A. Semenov, Head of the Value Added Tax Department of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, continues to answer questions from taxpayers asked during a webinar conducted by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.

Separate issues of calculation and payment of insurance premiums, as well as reporting in 2021

D.A. Morozov, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, spoke about the application of reduced rates of insurance premiums, filling in and submitting calculations for insurance premiums, including taking into account control ratios.

Ask — we answer

State registration of business entities: we analyze difficult situations

How to exclude from the Unified State Register an entry about the unreliability of information about a legal entity? Is it required that any decisions of the organization be certified by a notary through the issuance of a certificate? What are the specifics of filling out an application on form No. P13014 if an LLC moves to another city or the address of the residence of its participant or head becomes the new address of the company? These and other questions of taxpayers were answered by the head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D.E. Kuzmichev.

New in legislation

Commentary to Federal Law No. 305-FZ of 02.07.2021 (on property taxation)

Since July 2, 2021, an undeclared procedure for granting tax benefits for transport and land taxes has been introduced for organizations on the basis of information received by the tax authority in accordance with the Tax Code of the Russian Federation and other federal laws. Explanations of these and other innovations in force in 2021-2023 are in the article.

Keywords: legislation on taxes and fees, amendments, transport tax, corporate property tax, land tax, personal property tax

Author: A.V. Laschenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Councilor of the Russian Federation 2nd class, Candidate of Law, avtor1@nalogkodeks.ru

Taxes and law

Review of court disputes related to the application of Article 54.1 of the Tax Code of the Russian Federation

The developed approaches of the courts to the consideration of disputes related to the identification by the tax authorities of the circumstances in which taxpayers receive unjustified tax benefits both as a result of intentional actions and due diligence in commercial turnover are reflected in three cases considered by the Supreme Court of the Russian Federation during the period of the provisions of Article 54.1 of the Tax Code of the Russian Federation.

Keywords: judicial practice, law enforcement practice, Article 54.1, Tax Code of the Russian Federation, unjustified tax benefit, choice of counterparty, formal document flow

Author: V.V. Zvankov, Head of the Legal Department of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Legal reference point

About the professional personal income tax deduction in the amount of expenses actually incurred by the notary directly related to notarial activities

As part of the desk tax audit, the tax authority found that the taxpayer in the period under review included in the expenses accounted for as part of the professional personal income tax deduction, the costs of renting and repairing the premises of the notary office (purchase of construction materials). In confirmation of the expenses incurred by the taxpayer, documents are submitted, including a lease agreement, a contract for the purchase and sale of construction materials, a bill of lading. According to the tax authority, these expenses are not subject to inclusion in the professional tax deduction, since they were incurred before the Ministry of Justice of the Russian Federation issued an order granting the taxpayer the powers of a notary and placing him on tax registration in this capacity. Details of the dispute are in the material.

Keywords: taxes, disputes, complaint, Federal Tax Service

Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor17@npip.ru

Taxes: History Lessons

Income tax in the US: the rich also pay

In addition to tax reform, the program of progressive economic reforms of President Woodrow Wilson (1913-1921) provided for lowering customs barriers in foreign trade (customs tariffs were reduced from 42 to 27% on more than 900 items of imported goods) and the creation of the Federal Reserve System. He argued that the system of high tariffs cuts off the United States from participating in world trade, violates fair taxation principles and makes the government an easy tool in the hands of private interests.

Keywords: taxes, history, USA

Author: N.F. Polyakov, Deputy General Director of FKU “Tax-Service” of the Federal Tax Service of Russia, Doctor of Economics, pnf-5200@mail.ru

Problems and ways to solve them

On some aspects of the application of legislation on unjustified tax benefits

Tax authorities have ample opportunities to identify dubious transactions and unscrupulous counterparties. At the same time, they are focused on constructive interaction with taxpayers and are developing new effective mechanisms that allow them to eliminate emerging problems in real time. Details are in the article.

Keywords: unjustified tax benefit, Article 54.1 of the Tax Code of the Russian Federation, abuse of law, tax gap, mechanism of “special conditions”

Author: K.I. Ohanyan, Head of the Tax Policy Department of Gazprom PJSC, Acting State Adviser of the Tax Service of the Russian Federation of the III rank, Candidate of Economics, avtor1@npip.ru

Tax administration

Results of the declaration campaign in relation to the CFC – 2021

The results of the declaration campaign for CFC-2021 indicate a significant potential for the development of CFC rules in Russia. The improvement of legislation has increased the tax discipline of controlling persons, as well as the tax attractiveness of the Russian economy. A detailed analysis of the situation is in the article.

Keywords: controlling persons, controlled foreign companies, CFC, profit, income, reporting, supporting documents, declaration campaign

Author: A.V. Tyukacheva, Deputy Head of the Price Tax Control Department No. 1 of the Transfer Pricing Department of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 3rd class, avtor3@nalogkodeks.ru

Taxation and accounting

Leasing agreement: tax accounting by the parties to the transaction

The specifics of the tax accounting of the leased object are explained by the lessee (depreciation, accounting for lease (lease) payments and redemption value, separable and inseparable improvements) and by the lessor (recognition of income and expenses, sale, refund).

Keywords: depreciation, increasing coefficient, depreciation premium, lease payments, purchase price, uneven payment schedule, postponement of commissioning, repair costs, capital investments, sale or return of the leased item

Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru

Certain taxation issues related to participation in the capital of the organization

The unreliability of accounting for the property contributed to the authorized capital of the organization from the participant further leads to a distortion of the income tax base. What risks will the organization have if there is no documentary confirmation of the value of the asset by the participant? Explanations are in the article.

Keywords: authorized capital, contribution of property as a contribution, individual participant, transmitting party, receiving party, corporate income tax

Author: I.R. Talibov, Advisor to the Legal Department of the Federal Tax Service of Russia, i.talybov@tax.gov.ru

Taxation of income of a foreign company from the sale of shares (shares) of Russian organizations – owners of real estate

The calculation and withholding of tax on income paid to foreign organizations is carried out by the tax agent in all cases of payment of such income, with the exception of a number of situations when he is exempt from this obligation. An explanation of these and other norms is in the article.

Keywords: corporate income tax, tax agent, authorized capital, share of Russian real estate in assets, international agreement (agreement)

Author: O.P. Glebova, Partner, YUKON Audit Consulting Company/Experts and Consultants, glebova@yukon-co.ru

Deductions from wages according to executive documents

Upon receipt of a writ of execution from the recoverer or a copy of the writ of execution and a resolution from the bailiff, the organization must make deductions from the employee’s salary. Notarized agreements on the payment of alimony also have the force of a writ of execution. Explanations of all the nuances are in the article.