CONTENTS No. 7/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“The way of fixing claims and possible violations within the framework of pre-verification analysis is very important for taxpayers”
The head of the Department for the Largest Taxpayers of the Federal Tax Service of Russia, E.V. Suvorova, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the pre-verification analysis as a tool for resolving disagreements with taxpayers before carrying out control measures, as well as about the law enforcement approaches of the Constitutional Court of the Russian Federation to the question of the excessiveness and validity of the tax authority’s demand for documents (information) outside the scope of tax audits.
New in legislation
Simplified procedure for termination of the activities of legal entities — SMEs
A simplified procedure for terminating the activities of small and medium-sized businesses will facilitate the process of their liquidation and help avoid restrictions when creating a new business in the future. However, it will be applied subject to certain conditions. Details are in the article.
Keywords: small and medium-sized business entity (SME), termination of activity, exclusion from the Unified State Register of Legal Entities (USRLE), simplified procedure
Author: A.A. Ilyushina, Deputy Head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
Interview
“Taxpayers will be able to take advantage of increased social tax deductions next year through an employer”
At the request of the editorial board of the journal “Tax Policy and Practice”, 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 innovations in the calculation and payment of personal income tax.
“The changes of the current year are aimed at supporting the introduction of Russian equipment and Russian software”
The editorial board of the journal “Tax Policy and Practice” appealed to the Deputy head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.Yu. Konkov with a request to tell about changes in the procedure for calculating and paying corporate income tax, both already operating this year and planned for adoption in the near future.
Ask — we answer
Current issues about the Ministry of Emergency Situations: registration, storage, provision to counterparties
Is it possible to issue a machine-readable power of attorney (MCHD) in PDF format? Will the MCHD visualization service appear? What is the procedure for signing the MCHD, which is issued on behalf of the organization in the order of transfer? Who should verify the signatory’s authority to approve a specific document with those specified in the Ministry of Emergency Situations? These and many other questions of taxpayers were answered by the head of the Electronic Document Management Department of the Federal Tax Service of Russia F.V. Novikov.
The latest explanations on current topics of property taxation of various types
The Head of the Property Taxation Department of the Federal Tax Service of Russia, Candidate of Law A.V. Laschenov answered questions on topical issues of property taxation of various types, based on explanations sent on these issues by the Ministry of Finance of Russia and the Federal Tax Service of Russia.
Taxation of the IT industry: compliance with the conditions for the application of benefits
The Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, E.S. Korshun, answered the questions of taxpayers.
Events. Evidence. Comments
VAT in 2023: answers to questions
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 answered the questions of taxpayers asked during the webinar. The organizers of the event, as usual, were the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Taxes: History Lessons
Legal regulation of the formation and development of the water tax in Russia
Natural resources amaze with their diversity and vastness. And although natural resources are not the product of human labor, the development of statehood inevitably led to an understanding of the need to restrict the free use of natural resources and the introduction of fees for their use. For the first time, the fact that it is necessary to charge for the use of water was thought about in the Russian Empire at the end of the XIX century. Details are in the material.
Keywords: water tax, history, Russia
Authors:
N.F. Polyakov, Deputy General Director of FKU “Tax-Service” of the Federal Tax Service of Russia, Doctor of Economics, pnf-5200@mail.ru
N.V. Chikh, Head of the Department of Civil Law Disciplines of the Institute of Economics, Management and Law, VSUVT, Associate Professor, Candidate of Law, kaf_gpd@vsuwt.ru
Taxes and law
Land tax for housing and communal services: reversal of judicial practice
In April 2023, court practice on disputes related to the application by commercial organizations of a preferential land tax rate in respect of land plots provided for residential housing began to change. According to the Judicial Board, the very fact that a commercial organization owns a land plot for residential housing excludes the use of a preferential rate, since the benefit is addressed directly to citizens who use land plots for personal purposes. Details can be found in the analytical review.
Keywords: land tax; preferential rate; general rate; land plots provided for housing construction; judicial practice
Author: Yu.S. Garibyan, Adviser to the Department of Dispute Support in Higher Courts and External Communications of the Legal Department of the Federal Tax Service of Russia, Consultant to the Department of Legislation on Legal Entities of the S.S. Alekseev Research Center for Private Law under the President of the Russian Federation, avtor2@nalogkodeks.ru
Legal reference point
About accounting of expenses for payment of transport services when determining the tax base for the USN in the absence of a bill of lading
The tax authority, based on the results of a desk tax audit of the declaration under the simplified taxation system (USN) for 2020, came to the conclusion that the individual entrepreneur overstated transport costs, since the waybills do not specify which goods were transported, and it is impossible to establish the route of the transported goods from the delivery and acceptance certificates of the completed works (services rendered) and transportation contracts. The taxpayer did not agree with such a decision and, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority. Details are in the article.
Keywords: taxes, complaint, Federal Tax Service
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor7@nalogkodeks.ru
Calculation of the tax base and tax under the patent taxation system
A taxpayer—an individual entrepreneur applied to the tax authority with an application dated 04.12.2021 on the application of the patent taxation system for the type of entrepreneurial activity “leasing of own or leased non-residential premises (including exhibition halls, warehouses)” (sub-item 19 of Clause 2 of Article 346.43 of the Tax Code of the Russian Federation) in the period from 01.01.2022 to 31.12.2022 in respect of one separate object. On 12/20/2021, the applicant was granted a patent dated 12/14/2021 for the right to apply the patent system of taxation in the period from 01.01.2022 to 12/31/2022 for the specified type of activity. However, the taxpayer did not agree with the calculation of potential annual income and tax made by the tax authority under the patent system and, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority. Details of the dispute are in the material.
Keywords: patent, complaint, Federal Tax Service
Author: S.E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 2nd class
Suggestions. Concepts. The prospects
A cash receipt as a proper document of a simple written transaction
The buyer’s lack of interest in receiving a cash receipt corresponds to the seller’s lack of interest in issuing it. A legal structure is proposed in which the obligation to pay for goods is directly linked to the provision by the seller—user of the KKT of a cash receipt, which acquires the status of an agreement, documenting the transaction.
Keywords: cash receipt, purchase and sale agreement, contract for the provision of paid services, essential terms of the contract, control over the use of cash register equipment, motivation of citizens
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 Councilor of the Russian Federation 2-th class, avtor2@nalogkodeks.ru
Use of the terms “offshorization” and “deoffshorization”
Currently, the terms “offshorization” and “deoffshorization” are not fixed in Russian legislation, despite their widespread use by various subjects: the President of the Russian Federation, executive authorities, courts. The approaches to the definition of these terms are analyzed and the conclusion is made about their use by various subjects in a single paradigm.
Keywords: offshore, offshoring, offshore zone, offshore company, deoffshorization, anti-offshore regulation, Russian economy
Author: E.A. Borzenko, graduate student of the Kutafin Moscow State University, Borzenko_elena@mail.ru
Taxation and accounting
The waybill as the primary accounting document
The rules for the registration of the waybill are defined by the order of the Ministry of Transport of the Russian Federation No. 390 dated 09/28/2022, which contains many specific requirements. In addition, the requirements for the details of the primary accounting document should be taken into account. Explanations of the significance of the data reflected in it for tax purposes are in the article.
Keywords: waybill, primary accounting document, mandatory details, electronic waybill format
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com