Person of the room
“There are no plans to expand the list of traceable goods until priority tasks are solved”
The head of the Office of Desk Control of the Federal Tax Service of Russia, A.A. Kasyanyuk, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about how the system of traceability of goods works, whether adjustments will be made to the regulatory legislation, as well as about the change in the vector in desk tax control and the introduction of a selective approach to the demand for documents.
Interview
“Employers will be able to transfer funds to a single tax account to pay personal income tax before withholding tax from the taxpayer”
V.D. Volkov, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, spoke about the main changes in the legislation regarding personal income tax, which come into force from 2023, and about changes in tax reporting.
“The service is not limited in its work only to the optimization of intra-country processes, there are also projects for the organization of cross-border electronic document management”
Federal Law No. 63-FZ dated 06.04.2011 “On Electronic Signature” is regularly amended, both large-scale and not very significant. How successful is the implementation of electronic document management? Which document formats have already been approved, and which ones are just being developed? Which certification authority should I contact to obtain a qualified electronic signature verification key certificate? The editorial board of the journal “Tax Policy and Practice” asked I.V. Prisyazhnyuk, Deputy Head of the Electronic Document Management Department of the Federal Tax Service of Russia, to answer these and other questions.
Events. Evidence. Comments
All-Russian Winter Business Congress of the company “Takskom”: taxes and reporting in 2023
Calculation, payment and reporting of insurance premiums in 2022-2023. Transformation of the approaches of the Federal Tax Service of Russia to cash checks. Issues related to VAT and financial reporting. This and much more was discussed at the All-Russian Winter Business Congress held by Takskom in December 2022.
Insurance premiums—2023: practice of calculation, payment and reporting
The speaker of the webinar dedicated to this issue was D.A. Morozov, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, who answered the questions of insurance premium payers. The organizers of the event are the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Problems and ways to solve them
Some aspects of State Control (supervision) in the Russian Federation through the prism of online sales register inspections
According to the authors, Law No. 248-FZ has created tools for an effective control system, at the same time it has the potential to create a comfortable environment for unscrupulous business. One of the key shortcomings is the gap not only between preventive and control measures, but also between these measures and measures of responsibility. Therefore, in order to achieve the declared goals, this legislative act needs to be finalized.
Keywords: cash register equipment, KKT, legislation on the application of KKT, state control (supervision), administrative responsibility
Authors:
A.A. Batarin, Head of the Organizational and Methodological Department of the Operational Control Department of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 1st class, Leading Researcher at the Tax Policy Center of the NIFI of the Ministry of Finance of Russia, PhD, Master of Jurisprudence, batarin@nifi.ru
A.A. Sorokin, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, State Adviser of the Russian Federation of the 3rd class, avtor3@nalogkodeks.ru
Pre-verification analysis of cross-border transactions: the need and possibility of dialogue
According to the author, the main thing that both inspectors and taxpayers should understand today is the need for dialogue, as a result of which mutual understanding is achieved, it becomes possible to minimize risks and identify gaps in legislation that require changes to exclude manipulation and abuse. The analysis of the pre—test analysis system and recommendations are in the article.
Keywords: pre-verification analysis, taxpayer, tax authority employee, automated control
Authors:
A.V. Kadet, Head of the Transfer Pricing Department of the Federal Tax Service of Russia, State Advisor of the Russian Federation, 3rd Class, avtor2@nalogkodeks.ru
E.Y. Gorbatova, Head of the Department for Control of Cross-Border Operations of the Transfer Pricing Department of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 1st Class, avtor3@nalogkodeks.ru
New in legislation
Key changes in the taxation of corporate property from 2023
The analysis of key changes in transport, land taxes and corporate property tax, which taxpayers should take into account in 2023, is given. Answers to individual questions arising in law enforcement practice are given.
Keywords: transport tax, corporate property tax, land tax, amendments, Tax Code of the Russian Federation
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
Ask—we answer
Issues arising in the application of tax reconstruction
Can the tax authority independently carry out a tax reconstruction if the taxpayer has not declared it? Does the taxpayer have the right to carry out tax reconstruction as part of an appeal to a higher tax authority? Is it possible to carry out tax reconstruction at the stage of consideration of the complaint in the central office of the Federal Tax Service of Russia? Is tax reconstruction possible if “technical” companies located at the fourth or fifth level of the supplier chain are found during an on-site tax audit? These and other questions of taxpayers were answered by the Head of the Legal Department of the Federal Tax Service of Russia V.V. Zvankov.
Working with personnel
Why an individual development plan is a good tool for working with employees
The individual development plan is currently widely used by HR specialists in commercial companies and is gradually beginning to be implemented in the public civil service. The pros and cons of working with IPR are considered, as well as examples of its application in relation to individual skills and competencies of participants in personnel projects.
Keywords: individual development plan, IPR, state civil service, competencies, skills, career trajectories, HR, work with personnel, personnel work
Authors:
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
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
Taxes and law
About the possibility of collecting losses from the counterparty in the form of VAT
The Judicial Board of the Supreme Court of the Russian Federation, when considering the dispute, concluded that the company’s negligence in choosing a counterparty can serve as a basis only for the court to reduce the amount of liability of the counterparty, but not for a complete refusal to satisfy the plaintiff’s claim for compensation by the counterparty for losses in the form of VAT paid. The analysis of all the circumstances of the case is in the article.
Keywords:
VAT, losses, due diligence, choice of counterparty, violation of contract terms by counterparty
Author: I.R. Talibov, Advisor to the Legal Department of the Federal Tax Service of Russia, i.talybov@tax.gov.ru
Criminal liability for tax crimes in the context of global digitalization
The article analyzes modern methods of tax evasion, as well as measures taken by the international community to combat such evasion in the context of global digitalization of business.
Keywords: criminal liability, tax crimes, digitalization, digital tax, BEPS plan, international cooperation
Author: M.M. Bloshenkova, Lawyer, Master of International Relations, Chief State Tax Inspector of the Federal Tax Service of Russia for the Sverdlovsk Region (Yekaterinburg), mariaekb7@mail.ru
Taxation and accounting
Buying a home with a mortgage: obtaining a property tax deduction, conditions of preferential housing (mortgage) lending
The conditions for obtaining a deduction, the procedure for granting a deduction by the employer and the tax authority, as well as measures to support citizens in the form of providing mortgage loans on preferential terms, taking into account changes in legislation this year, are explained.
Keywords: property tax deduction, purchase of housing, loan interest, preferential mortgage, personal income tax
Author: A.A. Ivanova, Assistant to the expert auditor of the Yukon Audit Consulting Company/Experts and Consultants, office@yukon-co.ru
Accelerated depreciation in tax accounting in 2023
The features of the use of increasing coefficients for depreciation of fixed assets used to work in an aggressive environment and (or) increased shift are explained. A short list of innovations in 2023 is provided.
Keywords: depreciation, acceleration, increasing coefficients, fixed assets, aggressive environment, increased shift
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Compensation of the employee’s fare: what about taxes and insurance premiums?
The nuances of documenting the employee’s expenses for travel to and from the place of business trip are explained, as well as the specifics of taxation in cases when the employee stayed at the place of business trip for vacation, on weekends or non-working holidays.