№ 4/2023

Person of the room

“All preferential categories of insurance premium payers in 2023 retained the right to apply reduced tariffs”

What has changed in the sphere of calculation and payment of insurance premiums administered by tax authorities? Did the merger of the FIU and the Federal Tax Service of Russia affect the order of interaction of insurance premium payers with tax authorities? What changes have occurred in the form of calculation of insurance premiums? The editorial board of the journal “Tax Policy and Practice” asked 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, to give explanations on these and other issues.

Ask—we answer

Product traceability system: main changes and application issues

The Head of the Office of Desk Control of the Federal Tax Service of Russia A.A. Kasyanyuk analyzed the specific situations encountered in practice during the import, sale and purchase of goods subject to traceability.

Current issues of the use of AUTOSN

From January 1, 2023, all taxpayers who meet the criteria for applying this regime established by Federal Law No. 17-FZ of 02/25/2022 have the right to switch to the special tax regime “Automated Simplified Taxation System”. Explanations on the issues that they may have were given by the head of the Department of Special tax Regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia M.A. Sadykov.

Tax monitoring: taxpayers’ questions

How can documents (information) and explanations required during tax monitoring under Article 105.29 of the Tax Code of the Russian Federation be submitted to the tax authority? At what time is it necessary to submit the rules of information interaction annually? Which indicator — the amount of taxes paid or the amount of accrued taxes in 100 million rubles — should be met at the time of entry into tax monitoring? What document regulates the procedure for using and obtaining TLS certificates? Who generates the keys for cryptoslocks? These and other questions of taxpayers were answered by the Head of the Tax Monitoring Department of the Federal Tax Service of Russia M.A. Krasheninnikova.


VAT: innovations of 2023 and prospects

How did the introduction of the EPP affect the payment of VAT? Has the introduction of the EPP affected VAT refund procedures? What changes in VAT are expected by taxpayers in the near future? The answers to these and many other questions are in an interview with 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.

Events. Evidence. Comments

InTax 2022-2023 International Student Competition on International Taxation

The organizer of the competition, already the third in a row, held from 09.11.2022 to 04.03.2023, was the Federal Tax Service with the support of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation, the Coordinating Council of Heads of Tax Services of the CIS member states, the Fiscal Institute of the State Revenue Committee of the Republic of Uzbekistan. Details about the event are in the material.

Blitz interview

Yu.V. Shepeleva: “There are no such international competitions in Russia or the CIS”

A.A. Gorodnichev: “Frankly speaking, it was not only a huge job, but also an interesting experience”

All-Russian Spring Business Congress of the company “Takskom”: taxes and reporting in 2022-2023.

Income tax reporting for 2022. The latest changes in property taxation. Innovations in the field of personal income tax. Accounting statements for 2022. An event organized by Takskom was dedicated to these topics.

Current issues of taxation of the IT industry. Ending

What is meant by the term “hardware and software complex” in order to apply benefits for IT companies? What are the requirements for the PAK to be included in the register of Russian software? What kind of PAC-related income is taken into account when calculating the 70% share of income from IT activities for the purposes of obtaining benefits? How soon will the procedure for obtaining a document certifying the development of the PAK be approved? 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”.

Suggestions. Concepts. The prospects

On problematic issues of regulatory regulation of taxation of land plots and design solutions

The analysis of the latest law enforcement practice of tax authorities and appeals of taxpayers received by the financial authorities of the regions and the Federal Tax Service allowed to identify and substantiate a number of proposals to improve the regulatory regulation of taxation of land plots.

Keywords: land tax, law enforcement practice, taxpayers—individuals, cadastral value, tax burden, housing construction, increasing coefficient


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

N.P. Ruleva, Associate Professor of the State University of Land Management, Ph.D. in Economics, avtor1@npip.ru

Legal reference point

Non-operating income in the form of accounts payable with expired statute of limitations

As part of an on-site tax audit, the tax authority found that the taxpayer, in violation of paragraph 18 of Article 250 of the Tax Code of the Russian Federation for the purposes of taxation by corporate income tax, did not include the amounts of accounts payable (obligations to creditors) written off due to the expiration of the statute of limitations. The taxpayer, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority. In his opinion, notifications submitted to the tax authority on the assignment of the right of claim and acts of reconciliation of mutual settlements with the organization and individual entrepreneur to whom the right of claim has been assigned interrupt the limitation period. Details of the dispute are in the material.

Application of the reduced tax rate for the USN

The tax authority, within the framework of a desk tax audit of the tax return on tax paid in connection with the application of the simplified taxation system (hereinafter referred to as the tax return on the USN) for 2021, established that the taxpayer underestimated the amount of tax on the USN calculated for payment due to the unlawful application of a reduced tax rate of 9%. According to the tax authority, since the taxpayer in 2020 simultaneously applied two special tax regimes — the USN and the UTII, and also submitted tax returns on the USN and the UTII, he did not have the right to apply a reduced tax rate on the USN in 2021.

Keywords: taxes, disputes, Federal Tax Service, complaint

Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor16@npip.ru

Taxation and accounting

Performance of duties of a VAT tax agent when purchasing works (services) from foreign persons

The obligation to calculate VAT arises from the buyer organization only at the time of transferring money to a foreign counterparty. The amount of VAT to be withheld and paid to the budget is determined in rubles at the exchange rate of the Bank of Russia on the date of transfer of funds to a foreign partner. All the nuances of calculating and paying VAT, as well as applying the deduction when purchasing works (services) from foreign persons, are in the article.

Keywords: Russian organization-buyer, tax agent, duties, VAT, foreign company, place of sale of works (services), tax deduction, refund of advance payment (prepayment)

Author: T.L. Krutyakova, Deputy General Director of the publishing and consulting group “AISI Group”, avtor3@npip.ru

The regime of special administrative regions: the concept of creation, tax advantages, prospects

The introduction of special administrative regions aimed not only to attract investment into the Russian economy, but also to mitigate the effects of international sanctions on foreign holdings controlled by Russian beneficiaries. According to the author, the improvement of this regime will continue, and the number of companies re—registered in these territories will grow.

Keywords: special administrative region, tax preferences, international holding companies, MHC, controlled foreign companies, CFC

Author: A.G. Smotritskaya, Deputy Head of the Transfer Pricing Department of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Expenses for legal services: tax and accounting

The organization’s expenses for legal services must meet the general criteria for recognizing expenses established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation, namely: to be economically justified and documented. Explanations of all the nuances are in the article.

Keywords: expenses, legal services, contract for the provision of paid services, contract of assignment, mixed contract, corporate income tax, VAT

Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru

On the calculation of the tax on immovable property of individuals

territorial tax authorities do not form a List of real estate objects for which the tax base is defined as cadastral value, but only use it for the purpose of calculating tax. If a taxpayer does not agree that a particular property of which he is the owner is included in the List, he can file objections. Explanations about when and how this can be done are in the article.

Keywords: personal property tax, cadastral value, real estate object, tax rate, judicial practice