№ 2/2023

Person of the room

Currency control carried out by tax authorities: changes in legislation

Deputy Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia A.V. Yeremeychik told about the changes in the currency legislation that occurred during the past year in connection with the introduction of sanctions by a number of countries to regulate foreign trade operations and ensure financial stability in the country.

Tax monitoring: some issues of preparation of information systems of organizations for integration with AIS “Tax-3”

In an interview with the editorial board of the journal “Tax Policy and Practice”, the head of the Tax Monitoring Department of the Federal Tax Service of Russia, M.A. Krasheninnikova, spoke about the requirements for the rules of information interaction, about the specifics of preparing an application and a package of documents for connecting information systems of organizations to AIS “Tax-3”, as well as about scenarios and methods of such connection.

Ask—we answer

The latest explanations on problematic issues of property taxation of commercial organizations and individual entrepreneurs. Ending

Which checkpoint is indicated in the message about the amounts of transport tax calculated by the tax authority? Is the taxpayer-organization entitled to provide explanations to such a message, if the latter was sent to its branch? What regulations should be followed when defining the concept of “consumer service object”? Do self—propelled forklift trucks belong to the exclusion (in accordance with Subsection 5, paragraph 2, Article 358 of the Tax Code of the Russian Federation) from taxation objects? These and other questions of taxpayers were answered by the Head of the Property Taxation Department of the Federal Tax Service of Russia, Candidate of Law A.V. Laschenov.

Events. Evidence. Comments

Interactive services of the Federal Tax Service of Russia: questions on application

When will a certificate of income and tax amounts of an individual for 2022 appear in the personal account for individuals? Up to what age can a parent connect a child to their personal account using the “Family Access” functionality? How can I reissue or renew a qualified EP certificate of the General director through the personal account of a taxpayer—a legal entity? Can an individual entrepreneur issue a qualified certificate of the electronic signature verification key (EP) without a personal visit to the tax authority? A.A. Grigorenko, the speaker of the event, the Head of the Department of Interactive Services of the Federal Tax Service of Russia, answered these and other questions during the webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.

Current issues of taxation of the IT industry

What are the criteria for distinguishing the concepts of proprietary and custom computer programs and databases? Can an organization created after 01.07.2022 as a result of the allocation of an IT division and operating in the field of information technology apply tax benefits for IT organizations? Is it possible to transfer employees of the IT department to a newly created or reprofiled IT company? Does it matter to whom the IT company provides services – to third—party customers or only to interdependent persons? E.S. Korshun, Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, answered these and other questions of Internet users asked during a webinar organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.


Administrative responsibility for cash violations: important aspects

In 2022, a number of events occurred that affected the scope of application of cash registers. Among them is the extension from March 1, 2022 of the Federal Law No. 248—FZ of 31.07.2020 “On State Control (Supervision) and Municipal Control in the Russian Federation” to operational control, as well as amendments to the Code of Administrative Offences of the Russian Federation. The head of the Department of Operational Control of the Federal Tax Service of Russia, Ph.D. A.A. Batarin helped to deal with the innovations.

Legal reference point

About the application of VAT tax deductions

As part of a desk tax audit, the tax authority found that the taxpayer, in violation of sub-paragraph 5 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, unlawfully claimed tax deductions on invoices in which VAT was allocated at a rate of 20%. According to the tax authority, since the products purchased by the taxpayer are necessary for the fulfillment by the applicant of obligations under state contracts to the State Corporation Roscosmos concluded as part of the implementation of space activities, these products belong to the objects of mandatory certification and the VAT rate of 0% provided for in sub-clause 5 of clause 1 of Article 164 of the Tax Code of the Russian Federation should have been used in its implementation. The details of the dispute are in the article.

Keywords: taxes, disputes, complaint, Federal Tax Service, VAT

Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor14@npip.ru

Can the tax reporting on the USN replace the notification of the application of the USN

Due to the taxpayer’s failure to submit VAT tax returns for the III and IV quarters of 2020 and for all reporting periods of 2021 and due to the failure to receive notification of the application of the simplified taxation system (USN) by the tax authority on 12/22/2021 on the basis of sub-clause 19 of Clause 3 of Article 346.12 of the Tax Code of the Russian Federation, it was concluded that the taxpayer does not have the right to apply the USN from the date of registration as an individual entrepreneur, whether he has an obligation to submit tax reports under the general taxation system and on the basis of art. 76 of the Tax Code of the Russian Federation issued decisions on the suspension of transactions on taxpayer accounts in banks, as well as transfers of electronic funds.

Keywords: taxes, USN, complaint, Federal Tax Service

Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor10@npip.ru

Taxes: History Lessons

Not to break, but to improve: E.F. Kankrin’s customs policy

One of the prominent statesmen at the court of Nicholas I was Egor Frantsevich Kankrin, an economist of German origin, Minister of Finance of the Russian Empire in 1823-1844. Kankrin, striving for the correct execution of the budget and the multiplication of state revenues, was extremely reluctant to introduce new taxes and tried in every possible way to increase revenue from customs revenues, including through the fight against smuggling and abuse in the customs department. Read more about this in the material.

Keywords: history, Russia, taxes, customs payments

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

Taxation and accounting

Separate issues of taxation of subsidies

Upon receipt of a subsidy, the recipient may have an obligation to calculate and pay VAT to the budget. At the same time, the very fact of receiving a subsidy is not a basis for collecting VAT. Explanations of the specifics of the taxation of budget subsidies with VAT, as well as their tax accounting, are in the article.

Keywords: subsidies, tax accounting, VAT, judicial practice

Author: O.A. Myasnikov, tax consultant, Candidate of Law, myasnikovoleg@mail.ru

Training costs: features of taxation

The amount of tuition fees paid by taxpayers is not subject to personal income tax, subject to the conclusion of an education agreement between an organization engaged in educational activities, a person enrolled in training, and a legal entity that undertakes to pay for the training of this person. An explanation of all the nuances of income tax, personal income tax and insurance premiums is in the article.

Keywords: training according to educational programs; student agreement; consulting and information activities; training of persons who are not employees; corporate income tax; personal income tax; insurance premiums

Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru

Transfer pricing in the current geopolitical conditions

The primary function of the Federal Tax Service of Russia is to ensure the correct, flexible and transparent application of transfer pricing rules, taking into account current economic realities and the balance of interests of the state and business. Therefore, when conducting tax control of prices, objective circumstances of transactions related to sanctions restrictions will be taken into account. The analysis of the situation is in the article.

Keywords: transfer pricing, controlled transaction, sanctions pressure, commodity groups, exports, market price level

Author: I.S. Lezhko, Deputy Head of the Transfer Pricing Department of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Typical errors in the application of the FSB 6/2020, 26/2020 and 25/2018

Accounting (financial) statements should be compiled on the basis of data contained in accounting registers, as well as information defined by standards. Errors in accounting can lead to errors in reporting and, accordingly, to distortion of data on the financial position of an economic entity, the financial result of its activities and cash flows. The analysis of typical errors is in the article.

Keywords: federal accounting standard, errors, fixed assets, capital investments, lease

Author: O.E. Cherevadskaya, Deputy General Director of Audit Expert LLC, avtor2@npip.ru

Features of recognition of income in the form of a contribution to the company’s property or gratuitous assistance of an organization participant

The conditions of exemption from taxation of the contribution received from the participant (shareholder) of the company in the form of property or cash on a reimbursable basis, as well as the contribution to the property transferred in the form of gratuitous assistance, are explained.

Keywords: contribution to the company’s property, joint-stock company, limited liability company, corporate income tax, gratuitous assistance of an organization participant, VAT