Person of the room
“The analysis of the vast majority of development projects confirmed that the building stone of large fractions is actually a mineral raw material — a semi-finished product for the production of crushed stone and other products”
In recent years, one of the burning issues discussed in the business community and considered in the courts is the taxation of mineral extraction tax for the extraction of building stone and all other related products of quarrying. What is the essence of the problem? What were the claims of the tax authorities reduced to? How was this issue resolved? The editorial board of the journal “Tax Policy and Practice” decided to talk about this with the Deputy head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.A. Vodovozov.
Ask—we answer
Problematic issues of filling in and submitting notifications to the tax authorities on the calculated amounts of property taxes and advance payments on them
Head of the Property Taxation Department of the Federal Tax Service of Russia, State Adviser of the 2nd Class of the Russian Federation, Candidate of Legal Sciences A.V. Laschenov answered standard questions concerning filling in and submitting to the tax authorities notifications on the calculated amounts of taxes, advance payments on taxes, fees, insurance premiums in terms of property taxes — corporate property tax, land and transport taxes.
Topical issues of currency control application taking into account anti-sanctions legislation
Deputy Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia A.V. Yeremeychik answered the questions of taxpayers.
Events. Evidence. Comments
Insurance premiums: the practice of calculating, paying and reporting in 2023
The speaker of the webinar under this name was the Deputy head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia D.A. Morozov. We publish his answers to the most interesting questions asked by Internet users during the event organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
VAT: features of calculation and determination of the tax base in accordance with Article 162.3 of the Tax Code of the Russian Federation and other issues
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, met with taxpayers and answered questions asked during the webinar held by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.
Legal reference point
Determination of the value of property rights
As part of the on-site tax audit, the tax authority established that the taxpayer (company) has concluded financial lease (leasing) agreements with lessors, the subject of which are vehicles (cars). According to the submitted documents, the terms of the leasing agreements have been fulfilled by the taxpayer in full, except for the payment of the purchase price: the latter, on the basis of agreements to these agreements, was transferred to the lessors by third parties, namely individuals who are interdependent with respect to the company. Based on these circumstances, the tax authority concluded that the taxpayer, in violation of paragraphs 1 of Article 248 and Article 249 of the Tax Code of the Russian Federation, did not reflect income for the purpose of calculating the tax base for corporate income tax in the form of the transfer of property rights to cars to individuals who are interdependent with respect to it.
Keywords: taxes, disputes, Federal Tax Service, complaint
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor15@npip.ru
The establishment of a branch is the basis for the loss of the right to use the USN
The tax authority, during a desk tax audit of the VAT declaration for the second quarter of 2021, in which tax deductions were declared, concluded that the norms of paragraph 2 of Article 346.11 and Articles 171, 172 of the Tax Code of the Russian Federation were violated by the taxpayer who submitted this declaration, since during this period he applied the simplified taxation system (USN).
Keywords: disputes, FTS, complaint, USN
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor15@npip.ru
On the absence of grounds for exemption from personal income tax of income from the sale of land plots
Based on the results of an on—site tax audit, the tax authority concluded that there were circumstances indicating that a taxpayer-an individual received income from the systematic sale of land plots that were used in entrepreneurial activities, and added personal income tax. At the same time, according to the tax authority, the provisions of clause 17.1 of Article 217 of the Tax Code of the Russian Federation regarding the exemption from personal income tax of income from the sale of land plots are not applicable in this case.
Keywords: Personal income tax, FTS, dispute
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 2nd class, avtor6@npip.ru
Suggestions. Concepts. The prospects
Consumer motivation as an element of effective control work of tax authorities
Taking into account the cost of conducting a control event by a tax inspector, as well as the time spent on it, the author considers it justified to create an effective institution of civil control over the use of CCT by fixing at the legislative level a system of remuneration for the violation identified by the consumer, provided that the taxpayer recognized the imputed offense and voluntarily paid a fine. The calculation of costs and the motivation algorithm are in the article.
Keywords: control in the field of KKT, control purchase, consumer motivation, remuneration system
Author: 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 the Russian Federation, Candidate of Law, Master of Jurisprudence, batarin@nifi.ru
Taxes and law
On counter-collateral in tax disputes under the rules of the Arbitration Procedural Code of the Russian Federation
Based on the analysis of judicial practice, the author recommends that tax authorities, in disputes with taxpayers, rationally approach the initiation of mechanisms provided for by procedural legislation (counter-enforcement) and use administrative interim measures available for application at earlier stages.
Keywords: judicial interim measures, administrative interim measures, counter-security, compensation in case of violation of property interests by interim measures
Author: I.R. Talibov, Advisor to the Legal Department of the Federal Tax Service of Russia, i.talybov@tax.gov.ru
Professional development
Features, practice and prospects of the formation of the foundations of tax literacy in modern Russia (on the example of the All-Russian educational tax project “JUNGA”)
The All-Russian educational tax project “JUNGA”, conducted by the Federal Tax Service of Russia since 2022, is aimed at forming tax literacy among the younger generation of our country and creating a potential personnel reserve. Details about its practical implementation are in the article.
Keywords: tax literacy, educational project “JUNGA”, educational programs
Author: K.V. Goltsov, Deputy Head of the Department of Digital Transformation of Education of the Department of Professional Development of the Federal Tax Service of Russia, k.golcov@tax.gov.ru
Taxation and accounting
Traveling nature of work and business trip: features of taxation
The terms of compensation for expenses related to official travel, the specifics of determining the date of departure for a business trip and the date of return from it for calculating travel expenses, as well as documentary evidence of the traveling nature of the work are explained.
Keywords: traveling nature of work, business trip, business trip, compensation (reimbursement) of expenses, personal income tax, insurance premiums
Author: M.V. Romanova, Professor of the Department of Economics and Finance of Moscow International University, Adviser to the State Civil Service of the Russian Federation, 2nd class, Associate Professor, Doctor of Economics, Sever1113@yandex.ru
Accounting for the costs of landscaping
The features of accounting for the costs of landscaping and justifying their connection with the commercial activities of an organization aimed at generating income are considered; legislative requirements for landscaping, as well as the right to apply VAT deductions for these expenses. The analysis of judicial practice is given.
Keywords: economic feasibility of costs; expenses due to the requirements of legislation; landscaping of leased and other people’s property; landscaping; repair of landscaping facilities; application of VAT deductions
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
The costs of creating a prototype product: features of tax and accounting
Tax and accounting of the costs of creating a prototype depends on the method of its creation and further use, and VAT exemption is applied if the R&D includes the activities specified in the sub-item. 16.1 Clause 3 of Article 149 of the Tax Code of the Russian Federation. Details are in the article.
Keywords: prototype, creation costs, corporate income tax, VAT
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Features of taxation of transactions under contracts with the take or pay condition
Customer’s waiver of the right to receive the service (“take” obligation) by itself, it cannot eliminate the payment obligations it had in relation to the contractor (the obligation to “pay”). However, not everything is so clear. Details are in the article.
Keywords: contract, take or pay condition, qualification of relations between the parties, taxation, VAT, income tax