№ 8/2022

Room person
New in the development of pre-trial dispute settlement
The head of the Department of Pre-trial Settlement of Disputes, R.V. Yakushev, spoke about the results of the development of this institute since 2006, the emergence of a new strategy in the work on dispute resolution, identification and elimination of the causes of their occurrence.
Events. Evidence. Comments
X St. Petersburg International Legal Forum: presentation by the Federal Tax Service of the Debt Restructuring platform project
The X St. Petersburg International Legal Forum (June 29 — July 1) gathered 3,000 participants from Russia and 45 foreign countries, including Austria, Great Britain, Germany, Denmark, the Netherlands, China, the UAE, Singapore, the USA, Finland, France, Switzerland, Sweden. They came to the forum to discuss the most important legal issues that our country has faced recently and to present their proposals for solving urgent problems of development and strengthening international law.
Income tax in 2022: answers to the current questions of taxpayers
The Deputy head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, A.Yu. Konkov, helped taxpayers figure out how to act in specific situations and apply the new norms of the Tax Code of the Russian Federation concerning the taxation of profits adopted in order to counter sanctions pressure.
Taxcom Summer Congress: changes in the field of property taxation, the use of machine-readable power of attorney and in the traceability system
The All-Russian summer business online Congress of the company “Takskom” became a platform where representatives of the Federal Tax Service of Russia and independent experts discussed changes in the taxation of transport, land and property of organizations, the use of machine-readable power of attorney (MCHD), the traceability system of imported goods. The experts stressed that the deadlines in which most of the changes will be adopted may be shifted to 2023-2024.
“Modern modification of control over the use of CCT corresponds to the general trend towards the unification of all procedures of federal state control (supervision)”
A.A. Sorokin, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, spoke about the amendments made to Federal Law No. 54-FZ of 22.05.2003 “On the Use of Cash Register Equipment for Settlements in the Russian Federation”, new rules for monitoring the use of CCT in accordance with Federal Law No. 248-FZ of 31.07.2020 “On State Control (supervision) and municipal control in the Russian Federation”, the nuances of the moratorium on the conduct of control (supervisory) measures in relation to the application of CCT.
Ask — we answer
Current issues of taxation of property of organizations
Head of the Property Taxation Department of the Federal Tax Service of Russia, Candidate of Law A.V. Lashchenov answered the questions asked during the All-Russian Summer Online Business Congress of Accountants and Auditors organized by Takskom with the support of the editorial board of the journal “Tax Policy and Practice”.
Problems and ways to solve them
Digital economy and tax policy tax administration
Technology companies, being the brightest representatives of the digital economy, on the one hand, are the largest in the world by market value, on the other hand, they continue to enjoy unlimited tax privileges and benefits. According to experts, this leads to unjustified budget losses. A conceptual analysis of the current practice is in the article.
Keywords: digital economy, business models, international taxation rules, information and communication technologies
Author: M.A. Krasheninnikova, Head of the Tax Monitoring Department of the Federal Tax Service of Russia, npp1@nalogkodeks.ru
Dynamics of corporate income tax receipts for enterprises of the raw materials sectors of the Russian economy under the conditions of sanctions pressure
In connection with the introduction of restrictive measures by foreign countries against Russia, the amount of income tax paid by enterprises of the raw materials industries decreased in some export items, and increased in others. The analysis of the situation and the answer to the question, due to which factors the country will be able to resist external influence, is in the article.
Keywords: corporate income tax, receipts, exports, economic sanctions
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
About presentation to deduction of the amount of VAT on construction and installation works performed during the construction of dormitories for employees
The tax authority denied the taxpayer the right to include in the VAT tax deductions the amount of tax presented by the contractor when performing construction and installation works, since, in his opinion, transactions on the transfer by the taxpayer of residential premises located in dormitories under construction for use (for living) to his employees are not subject to VAT taxation on the basis of sub-item. 10 item 2 of Article 149 of the Tax Code of the Russian Federation. Details are in the material.
Keywords: taxes, disputes, Federal Tax Service
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor12@npip.ru
Taxation and accounting
Tax accounting of inconclusive expenses
The features of cost accounting and VAT deduction are considered in case of liquidation of an object under construction, in case of early termination of a contract, as well as in the case when the property was not used in production.
Keywords: liquidation of an object under construction; early termination of a contract; write-off of property not used in production; corporate income tax; VAT
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Personal income tax on the sale of securities by an individual
In case of long-term ownership of securities, in some cases, tax exemption is possible, which can be obtained by both residents and non-residents. Explanations with specific examples and calculations are in the article.
Keywords: securities, investor, investment tax deduction, tax exemption, long-term ownership
S.S. Kiseleva, Director of Audit Activities of the Yukon Audit Consulting Company/Experts and Consultants, office@yukon-co.ru
A.A. Ivanova, Assistant Auditor of the Yukon Audit Consulting Company/Experts and Consultants, office@yukon-co.ru
Exchange differences on accounts receivable and accounts payable: tax and accounting issues
In order to minimize the dependence of the size of the tax base on the high volatility of the exchange rate in which the transaction price is expressed, in March 2022, temporary norms were introduced in the Tax Code of the Russian Federation concerning the dates of recognition of income (expenses) in the form of exchange differences related to settlements. Explanations of nuances and illustrative examples are given.
Keywords: exchange rate differences, tax accounting, accounting, requirements (liabilities), income (expenses), corporate income tax
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Financial assistance for a wedding from an employer: tax consequences
Financial assistance for a wedding provided by an employer to his employee is not subject to personal income tax in an amount not exceeding 4,000 rubles. for a calendar year. Personal income tax must be accrued from the excess amount. Explanations of how this amount is reflected in the calculation of the form 6-personal income tax and in accounting — in the article.
Keywords: leave without pay, financial assistance, tax consequences, accounting
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@nalogkodeks.ru
VAT when using the trade-in program: features of calculation, judicial practice
Qualification of the amounts of money received by the taxpayer, related or unrelated to the payment of goods (works, services) sold by him, is carried out taking into account the terms of the concluded contracts and the circumstances of a specific economic situation. The analysis of judicial practice related to the calculation of the VAT tax base when using the trade-in program is in the article.
Keywords: VAT, trade-in program, purchase and sale agreement, barter agreement, dealer bonuses from the automaker
Author: Yu.B. Tubanova, Head of the Laboratory of Information Customs and Tax Technologies of the Northwestern Institute of Management of the RANEPA under the President of the Russian Federation, tubanova-yb@ranepa.ru
Write-off of accounts receivable in tax accounting: recommendations of the financial department and current judicial practice
The limitation period for the collection of receivables is interrupted if the debtor has performed actions indicating the recognition of the debt (signing the reconciliation act, carrying out the offset). After the break, the current period begins anew, i.e. the time elapsed before the break is not counted in the new term. Explanations, taking into account judicial practice, are 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
Taxation of property used in the production and transmission of electricity
Currently, there are no industry regulatory legal acts dividing the property used in the production and transmission of electricity into movable and immovable. Therefore, when calculating the tax on property used in the electric power industry, the author recommends following the criteria common to all industries.
Keywords: corporate property tax, movable property, immovable property, electric power industry, unified production and technological complex, debtor organization
Author: O.L. Arutyunova, Deputy Director of the Department of Electric Power Industry Development of the Ministry of Energy of Russia, avtor3@npip.ru
New in legislation