From the first person
“We are confident that taxpayers’ costs for interaction with each other and with tax authorities can be reduced by minimizing paper document flow”
Deputy Head of the Federal Tax Service of Russia A.V. Egorichev, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the plans of the Service for the development of electronic document management, unification of electronic document formats, improvement of the taxpayer’s personal account, and the use of data from the traceability system of imported goods in control work.
Room person
The latest changes and current issues in the field of property taxation of organizations
The Head of the Property Taxation Department of the Federal Tax Service of Russia, A.V. Laschenov, spoke about the amendments to the Tax Code of the Russian Federation, which were adopted as part of mitigating the effects of sanctions restrictions imposed on our country this year.
Innovations in the field of personal income tax and insurance premiums
What new personal income tax benefits have been established for individuals and what support measures are provided for businesses? What is planned to be changed in order to streamline the rates of insurance premiums? What are the features of the 2022 declaration campaign? These and other questions were answered by the Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia M.V. Sergeev.
“Taxpayers on the AUSN will interact with tax authorities in order to calculate taxes only in electronic form”
M.A. Sadykov, Head of the Department of Special Tax Regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, spoke about the advantages and features of the new special tax regime — the automated simplified taxation system.
Events. Evidence. Comments
Features of taxation of electronic services
Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7 V.A. Sharova gave explanations on the application of Article 174.2 of the Tax Code of the Russian Federation in practice.
Trends in the development of the practice of applying Article 54.1 of the Tax Code of the Russian Federation
The Head of the Legal Department of the Federal Tax Service of Russia, V.V. Zvankov, answered the questions of taxpayers asked during a webinar conducted by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Individual issues of using online sales registers
The speaker of the webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”, the head of the organizational and methodological department of the Department of Operational Control of the Federal Tax Service of Russia A.A. Batarin, told users of cash registers how to act in a particular practical situation.
VAT: current issues and changes
At what point can VAT be deducted if the parties apply invoices in electronic form? Is it possible to refund VAT when purchasing gasoline at a gas station on the basis of a cash receipt with the allocated amount of tax? Is the transfer of gifts by the organization to the children of employees subject to VAT taxation? These and other questions asked during the webinar were answered 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.
Ask — we answer
Application of tax benefits by IT companies
As you know, unprecedented support measures have been provided to organizations operating in the field of information technology, including in the field of taxation. How to use them correctly? For example, how to determine the date (period) from which an IT company can apply tax benefits? Explanations on this topic were given by the Deputy head of the Interregional Inspectorate of the Federal Tax Service of Russia for the largest taxpayers No. 7, E.S. Korshun.
Tax administration
Assessment of the impact of the tax maneuver in the IT industry on tax revenue indicators
The article analyzes the main changes in the legislation of the Russian Federation on taxes and fees in terms of taxation of IT industry organizations (Federal Law No. 265-FZ of 31.07.2020). An expert assessment of their impact on the financial and economic activities of digital companies is given.
Keywords: tax maneuver, IT industry, information technology industry, taxation of IT companies, tax reform
Author: A.E. Yudin, Consultant of the Department of Automation of Analytical Systems of the Analytical Management of the Federal Tax Service of Russia, a.yudin@tax.gov.ru
Legal reference point
On the application of VAT deductions for the acquisition of fixed assets at the expense of funds received by increasing the authorized capital
Based on the results of a desk tax audit, the tax authority concluded that the taxpayer unlawfully applied VAT deductions when purchasing fixed assets, since budget investments obtained by increasing the size of the authorized capital were used for the purchase.
Keywords: taxes, disputes, Federal Tax Service
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru
Taxes and law
Direct and indirect costs: consequences of incorrect qualification. Ending
The number of decisions made by the courts in favor of the tax authorities related to the qualification of expenses prevails over the number of cases won by taxpayers. This indicates that the issue of allocating costs to direct and indirect is quite complex. The analysis of judicial practice is given, which will avoid possible mistakes.
Keywords: direct expenses, indirect expenses, corporate income tax, judicial practice
Author: S.V. Nikitina, tax expert, avtor3@npip.ru
Taxation and accounting
Reporting of an LLC upon its liquidation
The liquidated LLC, before making an entry in the Unified State Register of the company’s liquidation, must submit all tax reports that it submitted during its normal activities within the established time limits. At the same time, there are some features. Details are in the article.
Keywords: limited liability company, voluntary liquidation, accounting, tax reporting
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Delivery of employees to and from their place of work: taxation and accrual of insurance premiums
The issues of taxation related to the delivery of employees to the place of work and back, due to the technological features of production, the approved system of remuneration or social guarantees, etc. are considered. The specifics of calculating the base for calculating insurance premiums are explained.
Keywords: technological features of production, documentary evidence
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Integration
Tax aspects of carbon pricing: global experience and actions of Russia
In world practice, such basic carbon pricing mechanisms as the carbon tax, the emissions trading system, as well as excise taxes and other fuel taxes, which are, in fact, a private type of energy taxes, are used. A comparative analysis of international approaches to solving problems in this area is given.
Keywords: greenhouse gases, emissions, carbon pricing, carbon tax
Authors:
K.A. Nepesov, Head of the International Cooperation Department of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, k.nepesov@tax.gov.ru
A.A. Oshurko, Deputy Head of the International Cooperation Department of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, a.oshurko@tax.gov.ru
Express consultation
Some issues of application of reduced rates of insurance premiums
The questions of taxpayers were answered by the head of the Department of Administration of insurance premiums of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia E.V. Savostina.