CONTENTS No. 7/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Person of the number
“According to Law No. 67-FZ, all exchange differences accumulated on a debt obligation are recognized only upon its termination in whole or in part”
Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.Yu. Konkov spoke about the innovations of Federal Law No. 67-FZ dated 26.03.2022 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Article 2 of the Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation”” concerning profit taxation.
Personnel Service
Manifesto of the Federal Tax Service: goals, basic principles, prospects
The manifesto is a short, but important and clear document containing the principles on the basis of which the relationship between taxpayers and the Service will be built. It is intended to change the attitude of employees and taxpayers to the tasks and functions of the Service. There are many such vivid documents in history that have helped transform entire industries. We hope that the Manifesto of the Federal Tax Service of Russia will become one of them.
Keywords: leadership, motivation, efficiency, principles of work, image of the future
Authors:
M.R. Gladysheva, Deputy Head of the Department for the Development of Human Resources and Service Culture of the Federal Tax Service of Russia, m.gladysheva@tax.gov.ru
V.S. Prishchepa, Head of the Department for the Development of Human Resources and Service Culture of the Federal Tax Service of Russia, vsp@tax.gov.ru
Z.E. Shubnikova, Head of the Department of Evaluation and Construction of Career Trajectories of the Department of Human Resources Development and Service Culture of the Federal Tax Service of Russia, z.shubnikova@tax.gov.ru
Events. Evidence. Comments
Current issues of signing and exchanging electronic documents
During the webinar, the Head of the Electronic Document Management Department of the Federal Tax Service of Russia, F.V. Novikov, answered the questions of taxpayers arising in the process of electronic interaction with tax authorities and counterparties concerning the use of a machine-readable power of attorney, improving the functionality of electronic services, obtaining a qualified certificate. The organizers of the webinar, as usual, were the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Interview
VAT in 2022
S.A. Semenov, Head of the Value Added Tax Department of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, spoke about measures to support business in the field of VAT in the face of sanctions pressure from outside, amendments made to Chapter 21 of the Tax Code of the Russian Federation and coming into force on July 1, 2022, as well as draft laws under consideration in the State Duma.
Problems and ways to solve them
Differentiation of movable and immovable property in order to determine the object of taxation for the property tax of organizations: search for universal criteria
According to the author, the result of the search for universal criteria for distinguishing movable and immovable property for tax purposes is the conclusion that there are no criteria in the legislation, the application of which would avoid tax disputes. Suggestions for a possible solution to this problem are in the article.
Keywords: movable property, real estate, corporate property tax, tax exemption, judicial practice
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
The role of tax certainty in the implementation of international tax reform
Ensuring tax certainty is an essential element of the distribution of excess profits of the largest international groups of companies and should be considered as the main mechanism for monitoring the fulfillment of obligations. Measures are proposed that will help balance the OECD’s proposals in this area and make the tax certainty procedure the most acceptable for different tax administrations, so that the interests of all parties are respected in it.
Keywords: digitalization, tax certainty, tax disputes, international group of companies, profit distribution between jurisdictions, tax administrations
Author: L.I. Shilin, Head of the International Automatic Information Exchange Department of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 3rd class, avtor3@nalogkodeks.ru
Taxes and law
Property tax: some aspects of restitution under the contract of sale of real estate
In the context of the property tax, it is not necessary to have a record of the registered right in the EGRN, and the starting point is the moment when the property is reflected in the accounting documentation. From the standpoint of civil law, in this case we are not talking about the owner of the object, but about its actual owner. The author believes that this approach is optimal for the purposes of determining the proper taxpayer of property tax in the conditions of invalidity of the transaction and the resulting restitution.
Keywords: contract of sale, real estate, registration of ownership, invalidity of the transaction, restitution, property tax
Author: Yu.S. Garibyan, Consultant of the Department of Dispute Support in Higher Courts and External Communications of the Legal Department of the Federal Tax Service of Russia, Consultant of the Department of Legislation on Legal Entities of the S.S. Alekseev Research Center of Private Law under the President of the Russian Federation, avtor2@nalogkodeks.ru
Legal reference point
On the application of the patent system of taxation in relation to household services
As part of the on—site tax audit, the tax authority found that the taxpayer in the period under review illegally applied the patent taxation system in relation to landscaping and cleaning services (snow removal) provided to a legal entity – a limited liability company. According to the tax authority, landscaping and cleaning services do not correspond to the types of activities allowed to be carried out on the basis of a patent issued to an individual entrepreneur. Details of the dispute are in the material.
Keywords: taxes, disputes, patent, Federal Tax Service
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru
Taxation and accounting
Increasing and decreasing coefficients for depreciation
The existence of conditions that give the right to use increasing and decreasing coefficients when calculating depreciation of fixed assets must be confirmed by the relevant internal documents of the organization and fixed in the accounting policy for tax purposes. Explanations of the nuances are given taking into account the position of the Ministry of Finance of the Russian Federation and tax authorities.
Keywords: depreciation, fixed assets, increasing coefficients, decreasing coefficients, useful life
Author: T.L. Krutyakova, Deputy General Director of the publishing and consulting group “AiSi Group”, avtor3@npip.ru
Taxation of certain types of expenses related to the maintenance of vehicles
The criteria for recognizing expenses when installing new equipment on a car, expenses in case of an accident, including if the accident was caused by an employee, as well as other expenses (repainting the body, parking, evacuation, toll road) are analyzed.
Keywords: reasonableness of expenses, installation of additional equipment, expenses in case of an accident, logo application on the car body, parking payment, use of toll roads, vehicle evacuation, income tax
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
On the legality of awarding employees when an organization receives a loss
The receipt of a loss by an organization in the billing period is not an unconditional basis for a complete refusal to pay bonuses to employees. The economic justification of the bonus payment should be considered based on the results of the work of the employee who received it. However, not everything is so clear. The payment of bonuses to certain categories of employees may lead to disputes with the tax authorities. Explanations are in the article.
Keywords: salary, bonus, remuneration system, cost accounting, corporate income tax, judicial practice
Authors:
Yu.V. Kuryatnikov, General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
V.V. Belyakova, Deputy General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
The employee works remotely abroad: how to formalize a relationship and pay taxes
Recommendations are given on documenting remote work in conditions when federal laws and other regulatory legal acts of the Russian Federation containing labor law norms are valid only on the territory of our country.
Keywords: remote work, employment contract, civil contract, personal income tax, insurance premiums
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
Provision and payment of wedding leave by the employer: tax consequences
The adoption of an appropriate local regulatory act by the organization will help to avoid disputes with employees and regulatory authorities when granting and registering additional vacations (both without pay and paid). Details are in the article.
Keywords: leave in case of marriage registration, leave without pay, documentation, tax consequences
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@nalogkodeks.ru
Tax reserve for vacation payments social policy
The accumulation of the remaining reserve of upcoming vacation expenses in the tax accounting in significant amounts may become the object of close attention of tax authorities and lead to disputes with them. Therefore, at the end of the tax period, the taxpayer is obliged to carry out an inventory of the actually accrued reserve. Details are in the article.