CONTENTS No. 10/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
New rules for the application of benefits by IT industry organizations
The Deputy head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, E.S. Korshun, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the innovations of Federal Law No. 321-FZ dated 14.07.2022 “On Amendments to Part Two of the Tax Code of the Russian Federation” concerning the taxation of IT industry organizations.
Events. Evidence. Comments
Online sales registers — 2022: selected application issues. Ending
Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin answered the questions posed during the webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”, and also explained some provisions of Federal Law No. 54-FZ of 22.05.2003 “On the use of cash registers in the implementation of settlements in the Russian Federation”.
Tax reconstruction: current issues of taxpayers
The speaker of the webinar dedicated to tax reconstruction was the Head of the Legal Department of the Federal Tax Service of Russia V.V. Zvankov. The organizers of the event are the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”. We publish answers to the most interesting questions of Internet users.
Current registration issues
Are data on the founders of a housing and construction cooperative subject to entry into the Unified State Register of Legal Entities? What documents are submitted to the registration authority when transferring a share in the authorized capital of the company to the company in case of non-payment of the share? Is it possible for an organization to create a branch in the same city in which it is registered? These and other questions were answered by the head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D.E. Kuzmichev during a webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
VI Moscow Financial Forum: it was decided to create a Debt Restructuring Fund
Within the framework of the forum, held under the current banner “Financial sovereignty of Russia: myth or reality”, several panel sessions were held. Thus, the discussion at the session “Debt Restructuring as a way to restore solvency” was a natural continuation of the dialogue started at the X St. Petersburg International Forum, at which the Federal Tax Service presented a pilot project of a debt restructuring platform. Read more about the event in the material.
Legislative initiatives
Implementation of the main directions of tax policy for 2023: review of the draft law on property taxation
The amendments proposed by the draft law are designed to improve the efficiency of tax administration, eliminate gaps in tax legislation, improve information interaction between tax authorities and municipal land control bodies, as well as bring the terminology of the Tax Code of the Russian Federation in line with current industry legislation.
Keywords: draft law; transport tax; land tax; interaction with municipal land control bodies; termination of activity through accredited branch, representative office of a foreign organization
Authors:
A.V. Laschenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Councilor of the Russian Federation 2nd class, PhD, avtor1@nalogkodeks.ru
N.P. Ruleva, Associate Professor of the State University of Land Management, Candidate of Economics, avtor1@npip.ru
Legal reference point
On the application of a reduced rate on the property tax of individuals
The tax authority has sent a tax notice to the taxpayer on the payment of tax in respect of the apartment owned by the taxpayer. The taxpayer, having disagreed with the amount of tax calculated for payment, filed a complaint with a higher tax authority. In his complaint, he expressed disagreement with the application of the 1.5% tax rate in the calculation. According to the taxpayer, the value of the object owned by him, taking into account the total joint ownership of this object with his spouse, does not exceed 2 million rubles, as a result of which the tax authority had to calculate the tax on the property of individuals based on the tax rate of 0.4%. The details of the dispute are in the article.
Keywords: property tax, complaint, dispute
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru
New in legislation
Taxation of digital financial assets: main provisions
The main provisions of Federal Law No. 324-FZ of 14.07.2022 on taxation of digital financial assets, its role in the formation of the market of these assets, as well as its impact on the development of the digital economy are considered.
Keywords: digital financial asset, taxation, digital economy
Author: D.I. Kolosov, Chief Specialist-Expert of the Department of Analysis and Automation of Pre-trial Settlement processes and Digitalization of causes of Disputes of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, d.kolosov@nalog.ru
Features of currency transactions and currency control in 2022
During the period of sanctions pressure, the state takes various measures to support Russian business, including a moratorium on inspections. Explanations on how control measures provided for by the legislation on taxes and fees and the legislation on currency regulation and currency control are carried out in these conditions are provided in the article.
Keywords: currency legislation, currency control, currency transactions, inspections, moratorium, liability for violations of currency legislation
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Suggestions. Concepts. The prospects
About the current state of small and medium-sized businesses
A bill is under consideration in the State Duma to increase the maximum amount of income, if exceeded, the taxpayer loses the right to use the STS. However, such changes are highly likely to affect the receipt of taxes. In order to maintain the balance of interests of public and private subjects of legal relations, according to the author, an objective assessment of the proposed changes is necessary.
Keywords: small and medium-sized businesses, tax revenues, simplified taxation system, income limit, limit value of the average number of employees, legislative initiative
Author: S.I. Korenkov, Advisor to the Analytical Department of the Federal Tax Service of Russia, s.korenkov@tax.gov.ru
Taxation and accounting
Formation of fixed assets and their grouping according to the rules of FSB 6/2020
The provisions of the new standards, including the FSB 6/2020, allow you to build an accounting policy more flexibly and individually than was allowed by the usual accounting system, which was formed as a set of complex rather strict rules. According to the author, accounting should be proportionate to the current situation and at the same time maintain a healthy conservatism.
Keywords: fixed asset, accounting unit, grouping of fixed assets
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
Expenses of the organization during the idle period
The amounts of payments to an employee during the idle period are subject to personal income tax and insurance premiums in a generally established manner, as a payment within the framework of an employment relationship. Explanations of all the nuances, as well as questions concerning the qualification of individual reasons for downtime and taxation of expenses, are in the article.
Keywords: payment of downtime, cost accounting procedure, depreciation during downtime, preservation of fixed assets, expiration date, corporate income tax, personal income tax, insurance premiums
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Cooperation of an organization with the self-employed: how to account for expenses and avoid recognition of labor relations
The features of the work of organizations with self-employed citizens are analyzed, as well as the risks of recognizing labor relations with them. Recommendations are given concerning the content of civil law contracts with the self-employed and the exclusion of provisions specific to labor relations.
Keywords: self-employed, personal income tax, insurance premiums, contract retraining
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
How to take into account in accounting and tax accounting the refund of the advance payment under the contract in conventional units
The procedure for accounting and tax accounting of operations for the return of an advance payment in conventional units both under a purchase and sale agreement and under a contract is similar. However, there are nuances that need to be taken into account in order to avoid mistakes. Explanations with examples are in the article.
Keywords: advance payment in conventional units, prepayment, termination of the contract, VAT, exchange rate differences, corporate income tax, accounting
Author: E.V. Korablina, Audit Director of Audit Service Partners LLC, E.Korablina@mail.ru
Problems and ways to solve them
Tax monitoring of digital economy companies
Digitalization of the main production and logistics processes of companies fuels the digital economy, increasing its share in the structure of GDP and, accordingly, the share of tax revenues attributable to such payers. This will inevitably require an increase in the efficiency of tax administration of the digital economy and the development of new tax policy measures. The analysis of the situation is in the article.
Keywords: tax monitoring, digital business models, digital platforms, network effect
Author: M.A. Krasheninnikova, Head of the Tax Monitoring Department of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru