CONTENTS NO. 6/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“Cross-border EDI will soon become a reality”
A conversation with the head of the Electronic Document Management Department of the Federal Tax Service of Russia, F.V. Novikov, is devoted to innovations, both expected and implemented during 2023, in the field of electronic document management, the use of electronic signatures, machine-readable power of attorney, as well as the development of new electronic document formats.
Events. Evidence. Comments
Calculation of mineral extraction tax, personal income tax and excise taxes
The webinar under this name was conducted by the Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.A. Vodovozov. The questions of the participants concerned the specifics of calculating the mineral extraction tax for the extraction of building stone, oil and gas, as well as excise regulation of operations for mixing petroleum products. The event was organized, as usual, by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Current issues on the use of CCT
The speaker of the webinar, organized by the editorial office of the journal “Tax Policy and Practice” and the company “Taxcom”, was the Deputy head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin. We publish his answers to the most interesting questions asked during the event.
New in legislation
Commentary to Federal Law No. 125-FZ dated 04/14/2023 “On Amendments to Part One of the Tax Code of the Russian Federation” (on Issues of Electronic interaction of Taxpayers with Tax Authorities through the EPSU)
Interview
Debt restructuring platform — a new effective mechanism for working with debt
Deputy Head of the Bankruptcy Procedures Department of the Federal Tax Service of Russia A.N. Vasiliev spoke in detail about the project “Debt Restructuring Platform” and the current results of its work.
VAT: features of taxation in new subjects of the Russian Federation and other important innovations
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, in his interview, in fact, answered the questions of taxpayers from the new subjects of the Russian Federation. Most often they relate to the procedure for drawing up invoices for the sale of goods, the tax base for which is determined in accordance with Article 162.3 of the Tax Code of the Russian Federation, and the registration of such invoices in the sales book, as well as the reflection of transactions in the VAT tax return.
Legal reference point
Determination of the period in which expenses are taken into account for the purposes of the USN for the purchased goods in the absence of income from its sale
The tax authority, during the on-site tax audit of an individual entrepreneur, found an underestimation of the amount of tax calculated for payment when applying the simplified taxation system (USN), due to unlawful overstatement of expenses. According to the tax authority, according to the provisions of sub-paragraph 2 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, the taxpayer has the right to take into account the costs of paying for the cost of goods purchased for further sale as part of expenses as these goods are sold. The taxpayer did not agree with this decision. Observing the mandatory procedure for pre-trial settlement of tax disputes, he filed a complaint with a higher tax authority. Details of the dispute are in the material.
Keywords: taxes, disputes, complaint, Federal Tax Service, USN
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor14@npip.ru
About VAT taxation of services for the provision of railway wagons for cargo transportation
Based on the results of an on-site tax audit, the tax authority concluded that the taxpayer unlawfully failed to calculate VAT when providing services for the provision of railway wagons for cargo transportation along the route with departure and destination stations located outside the territory of the Russian Federation to the customer registered in the territory of the Republic of Kazakhstan. According to the tax authority, in order to apply VAT, the place of sale of disputed services is the territory of the Russian Federation, and in accordance with paragraph 3 of art. 164 of the Tax Code of the Russian Federation, these services are subject to VAT in the Russian Federation at a tax rate of 20%. The taxpayer did not agree with this and, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority.
Keywords: taxes, disputes, Federal Tax Service, VAT
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 2nd class, avtor17@npip.ru
Working with personnel
Flagship project “Mentor of the Federal Tax Service of Russia”: first results and further development
The task of the project “Mentor of the Federal Tax Service of Russia” is to form a culture of transferring experience from the older generation to the younger, as well as ensuring continuity in the work of tax officials. The work done within the framework of the project lays the necessary foundation for achieving all the goals set by the leadership of the Federal Tax Service of Russia.
Keywords: mentor, mentee, interaction, HR work, mentoring
Author: E.A. Akhverdiev, Adviser to the Consolidated Analytical Department of the Personnel Department
The Federal Tax Service of Russia, e.axverdiev@tax.gov.ru
Taxation and accounting
Working with marketplaces: document management, taxation systems and accounting
When trading on marketplaces, organizations and individual entrepreneurs can apply a general taxation system or a simplified one. The first one is used, as a rule, by large sellers, the second one is used by most entrepreneurs. In addition, you need to choose the right object of taxation — “income” or “income reduced by the amount of expenses”. Explanations of the specifics of document management, taxation and accounting are in the article.
Keywords: marketplace, intermediary agreement, taxation system, accounting
Author: N.A. Samkova, leading expert on taxation of Elcode LLC, teacher of training courses for professional accountants, member of the IPB of Russia, member of the Chamber of Tax Consultants, machis@mail.ru
Intangible assets of the organization. We apply FSB 14/2022
On January 1, 2023, FSB 14/2022 “Intangible Assets” came into force, which entailed serious changes in their accounting. The application of this standard is considered taking into account the already existing experience of transition to new accounting standards. In addition, it tells about the changes related to the accounting of IA made in the FSB 26/2020 “Capital Investments”.
Keywords: intangible assets, accounting unit, formation of the initial cost of IA, inventory object, low-value IA, capital investments
Author: O.A. Antoshina, Chief methodologist of the audit company Audit-EL, tax consultant, certified accountant-practitioner SIP / SIPA, business coach for MBA programs, certified teacher of the IPB of Russia, Candidate of Economics, Associate Professor, olgantosh@mail.ru
Reduced and part-time working hours: features of payroll
The features of payroll calculation for reduced and part-time work (bonus system, additional payment for combining positions, overtime and piecework payment) are considered.
Keywords: part-time work, reduced working hours, wages, the principle of proportionality, bonuses, combination of positions, overtime, piecework
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
Returnable leasing: a tool for attracting working capital or a way of illegal tax optimization?
The article analyzes the signs of returnable leasing, indicating unjustified receipt of tax benefits, as well as the circumstances of the transaction, which may lead to disputes with tax authorities. Examples from judicial practice are given.
Keywords: accounting with the lessee seller, business purpose of the transaction, unjustified tax benefit, tax evasion schemes
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. Ending
The issues of capitalization of the costs of creating a prototype at the stage of its development are explained, as well as options for accounting for costs upon completion of its development (as part of intangible assets, separately on account 04 “Intangible assets”, as part of other expenses, expenses for ordinary activities, etc.).
Keywords: prototype, expenses, accounting accounting, capital investments, intangible assets, fixed assets
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Nuances of applying a reduced VAT rate to children’s toys
When choosing a preferential VAT rate for children’s toys to reduce tax risks, the author recommends checking the availability of information about the product, including on OKPD 2 and HS of the EAEU, in the current editions of the lists from the Decree of the Government of the Russian Federation No. 908, as well as other information detailed in the article.
Keywords: value added tax, VAT, goods for children, litigation
Author: Yu.B. Tubanova, Head of the Laboratory of Information Tax and Customs Technologies of the Northwestern Institute of Management of the RANEPA under the President of the Russian Federation, tubanova-yb@ranepa.ru
Suggestions. Concepts. The prospects
The use of artificial intelligence in identifying tax risks
In order to be more efficient and effective, tax authorities are constantly striving to use new technologies, including artificial intelligence, which is already being used to identify tax risks and is constantly being improved.
Keywords: tax risks, tax authorities, artificial intelligence, automation, technologies
Authors:
A.V. Ershov, UFNS of Russia for the LPR, graduate student of RANEPA under the President of the Russian Federation, Alex.yershoff@mail.ru
D.I. Vasiliev, Department of Professional Development of the Federal Tax Service of Russia, graduate student of RANEPA under the President of the Russian Federation, denys.vasyliev@bk.ru
Integration
Analysis of tax legislation and tax administration reforms in different countries in the context of digitalization