CONTENTS NO. 12/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
Single tax account: it is convenient to pay, saving your money, time and nerves
In an interview with the editorial board of the journal “Tax Policy and Practice”, the head of the Department for Work with the Russian Federation told about the changes that await us from January 1, 2023 in connection with the adoption of Federal Law No. 263-FZ dated 07/14/2022 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” and the introduction of a single tax account the debt of the Federal Tax Service of Russia N.V. Shalygin.
Interview
“Payers will not have to distribute insurance premiums to state extra-budgetary funds, they will calculate and pay them in a single amount”
About changes in the procedure for calculating and paying insurance premiums, as well as compiling and reporting on them, due to the introduction of a single tax account, said 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.
Personal income tax: changes in 2022 and for the future
On the eve of the new year, the deputy head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, V.D. Volkov, recalled the main changes in the taxation of personal income that occurred in 2022, and also explained how long it is necessary to transfer to the budget the personal income tax withheld from wages paid on the last working day of December this year.
Events. Evidence. Comments
Some questions on the application of the automated simplified taxation system
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 explained to taxpayers some provisions of Federal Law No. 17-FZ dated 25.02.2022 “On conducting an experiment to establish a special tax regime “Automated simplified Taxation System”” and the procedure for their application in practice. The meeting was held as part of a webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Online sales registers: from registration to application. Ending
We are completing the publication of the answers of the Deputy head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin to the questions of the participants of the webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Ask — we answer
Taxation of the IT industry: new support measures, compliance with the conditions for the application of benefits. Ending
What are the features of the application of benefits by an IT company formed through reorganization? What is meant by software adaptation and modification? What documents can be used to confirm that an organization is a software developer? What income does not now relate to income from IT activities for the purpose of applying benefits? These and other questions of taxpayers were answered by the Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the largest taxpayers No. 7, E.S. Korshun.
Working with personnel
Digital transformation of competencies in the system of professional development of public civil servants
The necessary professional competencies required for public civil servants in the conditions of digitalization of public administration are analyzed, priorities are set in expanding digital competencies, which are recommended in addition to the existing model of professional development.
Keywords: professional development of state civil servants, digital competencies, digital transformation of public administration, competence profile, career program
Author: D.I. Vasiliev, Head of the Department of Education Infrastructure Development of the Department of Professional Development of the Federal Tax Service of Russia, d.vasilev@tax.gov.ru
“The best place to work”
On November 21, employees of the tax authorities of the Russian Federation celebrate their professional holiday. Employees of structural divisions of the central office of the Federal Tax Service, who have been working in tax authorities for more than 30 years, told about the importance of dedication and loyalty to their work, as well as teamwork.
Taxes and law
In which cases are organizations recognized as interdependent persons
As a rule, courts recognize organizations as interdependent on the basis of a set of circumstances: family ties, labor relations, the same counterparties, the presence of settlement accounts in the same bank, etc. Therefore, at the stage of activity planning, it is important to foresee the possible consequences of concluding and executing civil law transactions. The analysis of judicial practice and recommendations on how to avoid risks are in the article.
Keywords: interdependence, grounds, controlled transactions, judicial practice
Author: O.A. Myasnikov, tax consultant, Ph.D., myasnikovoleg@mail.ru
Taxation and accounting
Analysis of the priority of the content over the form of the lease agreement according to FSB 25/2018: rent and (or) provision of services?
Since lease agreements and paid services are often of a similar nature, detailed disclosure of lease information is required in accounting (financial) statements, including a description of the nature of the organization’s activities related to lease agreements, as well as restrictions on the use of the leased item. It is recommended to pay due attention to the content of such contracts.
Keywords: lease agreement, paid services agreement, rental accounting object, rental item, identifiable asset
Author: T.V. Maksimova, Head of the Accounting Methodology and Reporting Department of the Accounting, Financial Reporting and Auditing Regulation Department of the Ministry of Finance of the Russian Federation, avtor2@npip.ru
Transfer of property to an individual participant in the liquidation of a company: taxation and accounting issues
The distribution of the company’s property in its liquidation among the participants is made after the satisfaction of the claims of all creditors, i.e. after payment of all obligations, including obligations on taxes and fees. Explanations of the specifics of calculating VAT, income tax, personal income tax, as well as accounting for transactions related to the distribution of this property are in the article.
Keywords: liquidation, voluntary procedure, distribution of property between participants, VAT, corporate income tax, personal income tax, accounting
Authors:
V.V. Belyakova, Deputy General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
Yu.V. Kuryatnikov, General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
Taxation on the export of goods for processing to the EAEU member states and on the subsequent import of processed products
The specifics of calculating and paying VAT and profit tax when exporting goods for processing from the Russian Federation to the EAEU countries and importing processed products to the Russian Federation, as well as issues of customs and currency control and statistical reporting are explained.
Keywords: raw materials, export of goods, import of processed products, EAEU member states, VAT, corporate income tax, customs control, currency control
Author: S.S. Kiseleva, auditor, independent consultant on taxation, accounting and law, kiseleva.svetlana.s@yandex.ru
Documents for hiring (renting) housing on a business trip for profit taxation purposes
The order and amount of expenses for living on a business trip of an employee, including in the case of hiring (renting) residential premises, the organization establishes in a collective agreement or in a local regulatory act, for example, in the Regulations on official business trips. Detailed explanations of all the nuances related to the documentation of the lease (lease) are in the article.
Keywords: hiring, renting, business trip, residential premises, corporate income tax
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Integration
CRS risks: rules of tax hygiene
Some taxpayers mistakenly believe that after paying taxes in a foreign country, they do not have to declare anything in the Russian Federation. However, in order to offset these taxes, an individual must file a tax return and submit a package of supporting documents. Detailed explanations of all the nuances are in the article.
Keywords: individuals — tax residents of the Russian Federation, income from sources abroad, declaration, personal income tax
Authors:
A.V. Kadet, Head of the Transfer Pricing Department of the Federal Tax Service of Russia, avtor1@nalogkodeks.ru
U. Mohammad, Head of the Department for Work with the largest taxpayers—individuals of the Transfer Pricing Department of the Federal Tax Service of Russia, u.moxammad@tax.gov.ru
Suggestions. Concepts. The prospects
Measures to improve the taxation of small and medium-sized businesses in the Sverdlovsk region
The analysis of special tax regimes applied by small and medium-sized businesses is carried out. Measures to support small businesses are investigated. Proposals have been formed to reduce the tax burden on small businesses at the federal and regional levels.
Keywords: small and medium-sized enterprises, special tax regime, taxation
Authors:
A.S. Rogachev, Postgraduate student of the Department of Finance, Monetary Circulation and Credit of the Ural State University of Economics, alex2014.rogacheff@mail.ru
M.P. Loginov, Professor of the Department of Finance, Money Circulation and Credit, Ural State University of Economics, Doctor of Economics, Associate Professor, port-all@mail.ru
Tax incentives for R&D, preferential taxation of RID and their implementation
The results of the analysis of individual legislative acts in the field of tax regulation of research and development works, the results of intellectual activity and their implementation, scientific articles and textbooks on this topic are presented; a comparative study of Russian tax support measures with foreign ones is carried out and suggestions for their possible improvement are given.