CONTENTS No. 3/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“We expect that the separate administration of the largest individual taxpayers will provide them with a high level of tax certainty and minimize declarative risks”
The head of the Transfer Pricing Department of the Federal Tax Service of Russia, A.V. Kadet, spoke about the goals of creating an inspection for the largest taxpayers in the structure of tax authorities, which specializes in individuals. We are talking about individuals whose total income received in the reporting period exceeds 500 million rubles.
We are preparing to report on corporate income tax for 2021
Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.Yu. Konkov spoke about the innovations of 2021 (depreciation during the reconstruction of fixed assets, gratuitous state support for small businesses and exporters, investment tax deduction for buildings) and how they are implemented in the updated tax return form.
New in legislation
“The Federal Tax Service of Russia has developed the concept of a new tax regime — an automated simplified taxation system”
From July 1, 2022 to December 31, 2027, it is planned to conduct an experiment to establish a new special tax regime in certain regions. During the experiment, the degree of demand for this regime among the business community and the economic effect of its application for the country’s budget system, including the budgets of state extra-budgetary funds, will be determined. Details — in an interview with the head of the Department of Special tax regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia M.A. Sadykov. He also explained some questions on the application of the “usual” simplified taxation system.
VAT: innovations of 2022
What is the benefit for organizations and individual entrepreneurs engaged in the provision of catering services? What other categories of taxpayers are granted tax preferences in 2022? What caused the next update of the VAT tax return form? These and other questions were answered in an interview with the editorial board of the journal “Tax Policy and Practice” by 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.
Events. Evidence. Comments
New in the legislation on personal income tax: deductions, reporting, penalties
V.D. Volkov, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, answered the questions of taxpayers asked during the webinar organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.
Changes in the part of insurance premiums. Filling out the calculation of insurance premiums
Have the reduced rates of insurance premiums for small and medium-sized businesses remained in 2022? How to correct errors correctly if incorrect personal data of employees is indicated in the calculation of insurance premiums? How to check the correctness of filling out the calculation of insurance premiums? Explanations on these and other questions asked during the webinar were given by the Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia D.A. Morozov.
Ask — we answer
New procedure for obtaining an electronic signature in the Federal Tax Service of Russia
How many valid qualified certificates of electronic signature verification keys can the head of the organization or sole proprietor have? Is it possible to transfer the carrier and with it the right to sign to another employee or a third-party authorized person? What is an “impersonal” electronic signature certificate? To whom, how and for what purposes is it issued? These and other questions of taxpayers were answered by the adviser of the Information Security Department of the Federal Tax Service of Russia I.S. Makhneva.
Problems and ways to solve them
Improving the legal regulation of vehicle taxation: problematic issues and proposed solutions
The issues of legal regulation of increasing coefficients in the calculation of transport tax in relation to passenger cars, calculation of tax in the event of a change in the location of the vehicle, etc. are considered. The problematic aspects are analyzed and ways to solve them are proposed.
Keywords: transport tax; increasing coefficient; vehicle; location
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
Problems of taxation of NFT tokens
The theoretical characteristic of the concept of “NFT token” is considered. The main problems of taxation of non-interchangeable tokens are listed. The US experience in solving these problems is analyzed. The relevance of the study is due to the trend of increasing popularity of non-interchangeable tokens in the development of the cryptocurrency market.
Keywords: taxation, non-interchangeable token, NFT token, cryptocurrency, digital financial asset
Author: A.V. Ershov, postgraduate student of the Plekhanov Russian University of Economics, Head of the Department of Interregional Inspection of the Federal Tax Service of Russia for the Largest Taxpayers No. 9, alex.yershoff@mail.ru
Tax administration
Analysis of VAT revenue growth in 2021
In 2021, VAT receipts exceeded all expectations, as well as the country’s economic growth indicator, which was due to an increase in business and economic activity and an increase in consumer demand. In 2022, there are no prerequisites that significantly reduce VAT receipts. However, the pandemic can make its own adjustments. A detailed analysis is in the article.
Keywords: value added tax, VAT, revenue growth
Author: Yu.A. Libo, Head of the Analytical Department of the Federal Tax Service of Russia, yu.libo@tax.gov.ru
Legal reference point
On the calculation of a 3-year period for the application of VAT deductions in the event of a legal dispute with the contractor regarding the scope and cost of the work performed
Based on the results of a desk tax audit, the tax authority concluded that the taxpayer does not have the right to apply tax deductions for the relationship with the contractor in the disputed amount. Reason: expiration of the established 3-year period for the application of tax deductions. In addition, according to the tax authority, the signing by the taxpayer of the acts of acceptance of the completed works indicates the fact of the work and the absence of claims to their quality, completeness and volume.
Keywords: taxes, disputes, Federal Tax Service, complaint, desk check
Author: E.A. Dubrovina, Advisor to the State Civil Service of the Russian Federation, 2nd class, avtor21@npip.ru
Taxes and law
Comment to the ruling of the Constitutional Court of the Russian Federation dated 19.10.21 No. 2134-O
In accordance with the ruling of the Constitutional Court of the Russian Federation dated 19.10.2021 No. 2134-O, deviation from the rule on a fixed contract price in the presence of limits of budget obligations is an appropriate way to adjust the amount of tax liability of suppliers and correlates with the practice of risk-bearing by the supplier. The details of the dispute are in the article.
Keywords: statement of claim, contract system, VAT, tax rate increase, contractor, customer
Author: I.R. Talibov, Adviser to the Legal Department of the Federal Tax Service of Russia, i.talybov@tax.gov.ru
Determination of the moment of finding out about the overpayment of tax: the position of different boards of the Supreme Court of the Russian Federation is not uniform
Some aspects of the decisions of the supreme judicial bodies interpreting the rules on determining the terms of refund of overpaid (recovered) taxes are investigated. It is concluded that the practice of determining the moment when a taxpayer, who is obliged to independently calculate, declare and pay tax, should be considered to have learned about the existence of an overpayment, is not uniform at present.
Keywords: tax obligation; refund of overpaid (collected) taxes
Authors:
Zh.G. Popkova, Associate Professor of the Department of State and Legal Disciplines of the Volga Branch of the Russian State University of Justice, Associate Professor of the Department of Administrative and Financial Law of the N.I. Lobachevsky National Research University, Ph.D., zhp75@mail.ru
Yu.V. Rodionova, Senior Lecturer of the Department of Humanities and Legal Disciplines of the Dzerzhinsky Branch of the N.I. Lobachevsky National Research University, rodionova-yv@list.ru
Express consultation
Some issues related to the state registration of legal entities and individual entrepreneurs
Is it possible to state registration of a legal entity at the address of the parking space? How is information about the conclusion of a convertible loan agreement by a joint-stock company or a limited liability company included in the Unified State Register of Legal Entities? Is it possible to assume that the information about the address of a legal entity contained in the Unified State Register of Legal Entities in the structure of administrative-territorial division is true? These and other questions were answered by the adviser of the State Civil service of the Russian Federation, 2nd class S.V. Gladilin.
Offers. Concepts. The prospects
Prospects for the introduction of a mechanism for canceling a tax return (calculation)
The problems of implementing the newly introduced procedure for recognizing the declaration (calculation) as unrepresented (unrepresented) are considered based on the existing experience of law enforcement agencies countering new tax schemes and the established practice of using the results of operational investigative activities to exercise the powers of tax authorities.
Keywords: activity of tax authorities, cancellation of tax declaration (calculation), counteraction to tax crimes
Author: A.N. Pankratiev, Candidate of Law, Main Directorate of Economic Security and Anti-Corruption of the Ministry of Internal Affairs of Russia, a.pankratev@gmail.com
Taxation and accounting
Payment of income tax on a foreign legal entity at the expense of the tax agent’s own funds: tax consequences