CONTENTS No. 9/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
From the first person
“Since July 1, a pilot project on the information exchange of information
on the movement of goods subject to traceability in the territory of the EAEU has been launched”
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 application of the new VAT refund application procedure, naming the most common reasons for refusing such a refund, about the functioning of the traceability system in parallel import conditions.
Interview
“We strive to minimize the number of refusals when registering a business due to formal shortcomings”
About what changes were made to Federal Law No. 129-FZ dated 08.08.2001 “On State Registration of legal Entities and individual Entrepreneurs” and what to expect in the future, about the quality and composition of information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, as well as about the advantages of electronic business registration, he told Head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D.E. Kuzmichev.
Trends in tax administration of the largest taxpayers
The head of the Department for the Largest Taxpayers of the Federal Tax Service of Russia, E.V. Suvorova, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the main measures to support the largest taxpayers, about feedback mechanisms in the form of questionnaires, about optimizing the number of documents requested from the largest taxpayers in the framework of counter tax audits, about landmark court decisions.
The Tax Service launches a new educational brand — “FTS-L.A.B.”
The demands of today require high professional competencies and modern approaches to work from the employees of the tax service. What approaches to education does the Federal Tax Service of Russia apply today and why is it important to study continuously? These and other questions of the editorial board of the journal “Tax Policy and Practice” were answered by the head of the Department of Professional Development of the Federal Tax Service of Russia, Ph.D. S.I. Tokarev.
“It is important for the debtor to settle the debt as early as possible in order to restore solvency. The “Debt Restructuring Platform” will help in this”
Decree of the Government of the Russian Federation No. 497 of 28.03.2022 introduced a moratorium on the initiation of bankruptcy proceedings on applications submitted by creditors against legal entities and citizens, including individual entrepreneurs. What is the essence of such a tool as a moratorium? What advantages does it give to the persons it applies to, and what restrictions does it impose on them? Explanations were given by the head of the Department for Ensuring Bankruptcy Procedures of the Federal Tax Service of Russia V.Y. Soldatenkov.
Events. Evidence. Comments
Approaches to the consideration of tax disputes in the pre-trial appeal procedure and examples of their resolution
The head of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, R.V. Yakushev, answered the questions of taxpayers. The meeting took place as part of a webinar organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.
Online sales registers — 2022: selected application issues
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”.
VAT: application of benefits in relation to catering services, hotel services and other issues
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, within the framework of a webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”, gave explanations on some issues, including those that arose in connection with the entry into force in 2022 of the new norms of the Tax Code of the Russian Federation.
Ask — we answer
Issues of organization of electronic document management with tax authorities and counterparties
To the questions of taxpayers concerning the introduction and development of electronic
The head of the Electronic Document Management Department of the Federal Tax Service of Russia F.V. Novikov answered, “Document management, as well as the application of certain provisions of Federal Law No. 63-FZ dated 06.04.2011 “On Electronic Signature”.
VAT: refund under the new application procedure, payment for a foreign electronic service provider, traceability system
A.A. Kasyanyuk, Head of the Office of Desk Control of the Federal Tax Service of Russia, answered the questions of taxpayers concerning the calculation and payment of VAT.
New in legislation
Review of the latest orders of the Federal Tax Service on property Taxation
An overview of the orders concerning the information interaction of tax authorities with the territorial bodies of federal executive authorities authorized to carry out federal state land control (supervision); exemption from property tax on the territory of “Sirius”; ensuring the interaction of tax authorities with taxpayers-organizations is given.
Keywords: regulatory regulation, land tax, transport tax, corporate property tax, prospects
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
Taxation and accounting
Errors during the transition to the new FSB: analysis and recommendations for correction
The accounting records of the organization must reflect all transactions provided for by the current legislation, taking into account the changes. Typical mistakes made during the transition to new standards are analyzed,
and recommendations for their prevention and elimination are given.
Keywords: organization stocks, management expenses, fixed assets, depreciation elements
Author: O.A. Antoshina, Chief Methodologist of audit company Audit-EL, tax consultant, certified accountant-practitioner SIP / SIPA, business-
MBA program trainer, certified teacher of the IPB of Russia, Candidate of Economics, Associate Professor, olgantosh@mail.ru
Tax consequences of the merger of organizations
The issues of verification of the acquired business during the merger of organizations, forms of structuring, accounting, as well as the tax consequences of the merger and risks are considered. Conclusions and recommendations are supported by judicial practice.
Keywords: reorganization, merger, accession, succession, obligation to pay taxes, losses, documentary evidence, corporate income tax
Author: O.A. Myasnikov, tax consultant, Ph.D., myasnikovoleg@mail.ru
Write-off of accounts receivable in tax accounting: recommendations of the financial department and current judicial practice. Ending
The active position of the taxpayer aimed at reclaiming the debt can help to defend the legality of writing off bad debts for tax expenses. If he went to court and demanded to collect the debt from the counterparty, then this may affect the court’s decision in his favor. The analysis of various situations and judicial practice is in the article.
Keywords: accounts receivable, statute of limitations, write-off, tax expenses, corporate income tax, judicial practice
Author: S.V. Nikitina, tax expert, avtor2@npip.ru
Problems and ways to solve them
Digital business models that prevent taxation. Revision of the concept of permanent representation
Some digital elements complicate tax administration and tax enforcement practices. Digital content, digital distribution (the delivery channel for such content) and digital automation are considered challenges for the traditional taxation model. The analysis of the situation is in the article.
Keywords: digital economy; economic transaction; digital elements; digital business models that prevent taxation; the concept
of permanent representation
Author: M.A. Krasheninnikova, Head of the Tax Monitoring Department of the Federal Tax Service of Russia, npp1@nalogkodeks.ru
Taxes: History Lessons
Customs duties in the XV—XVII centuries. Ending
In the XVI — XVII centuries, several main directions could be distinguished in foreign trade, the activity of each of which was restrained or, conversely, stimulated by certain political factors.
Keywords: taxes, history, Russia
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