CONTENTS NO. 8/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
The person of the number
“Effective communication with the tax authority gives the taxpayer a lot of advantages”
Implementation of cross-border transactions in the current realities is difficult. How do the tax authorities act in these conditions? Do they take into account the current situation in their work? The editorial board of the journal “Tax Policy and Practice” asked the head of the Department of Transfer Pricing of the Federal Tax Service of Russia A.V. Kadet to answer these and other questions.
“We have noted the growing popularity of using information about addresses contained in the GAR, not only by government agencies, but also by businesses and citizens”
Federal Law No. 443-FZ of December 28, 2013, which regulates relations arising in connection with the maintenance of the state address register (GAR), the operation of the federal information address system (FIAS), as well as relations on the use of address information contained in the GAR, has been used for quite a long time. However, many still have questions about the use of GAR and its advantages, as well as about the possibilities of FIAS and the prospects for their development. For explanations, the editorial board of the journal “Tax Policy and Practice” turned to the head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D.E. Kuzmichev.
Interview
“I am sure that the implementation of amendments to Law No. 54-FZ will increase the efficiency of the system of application of CCT in our country”
The editorial board of the journal “Tax Policy and Practice” met with the head of the Department of Operational Control of the Federal Tax Service of Russia, Candidate of Legal Sciences A.A. Batarin to learn about the situation in the field of application of cash registers.
Events. Evidence. Comments
Current issues on corporate income tax
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 Taxation of Legal Entities of the Federal Tax Service of Russia A.Yu. Konkov. At what point does the calculation of the limitation period for tax liability begin? Is it possible to write off uncollectible accounts receivable that are not related to the sale at the expense of the corresponding reserve? The answers to these and other questions are in the material.
The All-Russian Summer Business Congress of the company “Taxcom”: some issues of taxation and accounting
In the summer business congress organized by the company “Taxcom” and the editorial office of the journal “Tax Policy and Practice”, experts of the central office of the Federal Tax Service of Russia, as well as consultants on taxes and fees took part as speakers.
Ask — we answer
Personal income tax: current issues from tax agents and taxpayers
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, answered questions received from tax agents and taxpayers.
Legal reference point
On the need for confirmation by the taxpayer of the expenses declared in the tax return
The tax authority, based on the results of a desk tax audit of the tax declaration paid in connection with the application of the simplified taxation system (USN), for 2020 came to the conclusion that the company overstated expenses, since the latter did not submit documents confirming the expenses declared in the declaration. 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 material.
Keywords: taxes, complaint, Federal Tax Service, USN
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
Does the taxpayer’s submission of a declaration in violation of the deadline always entail liability under Article 119 of the Tax Code of the Russian Federation
The tax authority, based on the results of a desk tax audit of the tax declaration paid in connection with the application of the simplified taxation system (USN) for 2021, concluded that the individual entrepreneur submitted it in violation of the deadline established by the legislation of the Russian Federation on taxes and fees, and brought him to responsibility for committing a tax offense on the basis of art. 119 of the Tax Code of the Russian Federation. 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 material.
Keywords: taxes, complaint, Federal Tax Service, USN
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
On the possibility of bringing to tax liability simultaneously under Articles 119 and 122 of the Tax Code of the Russian Federation
When conducting an on—site tax audit, the tax authority established the unlawful application by an individual entrepreneur of a special tax regime in the form of a single imputed income tax for certain types of activities (UTII), followed by the determination of tax obligations under the simplified taxation system (USN), and then, after exceeding the maximum amount of income for the use of USN, – under the general taxation system. An individual entrepreneur has been brought to tax liability under Articles 122, 123, 126 of the Tax Code of the Russian Federation. In addition, for failure to submit tax returns within the framework of the general taxation system, the taxpayer is brought to tax liability under Article 119 of the Tax Code of the Russian Federation. Details of the dispute are in the material.
Keywords: disputes, FTS, complaint, sole proprietor
Author: S.E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 2nd class
Taxes and law
Changing the vector of judicial practice in patent cases
The absence in the Tax Code of the Russian Federation of the possibility of renouncing an already obtained patent cannot be perceived as worsening the situation of taxpayers. An individual entrepreneur, in case of disagreement with the granted patent, may refuse it by notifying the tax authority in any form. The analysis of judicial practice is in the article.
Keywords: patent taxation system, PSN, date of filing a patent application, date of patent issuance, date of commencement of the patent, publication of the law, entry into force of the law
Author: A.V. Bobkina, Consultant of the Legal Department of the Federal Tax Service of Russia, a.bobkina@tax.gov.ru
Taxation and accounting
Seasonal work: nuances of taxation
Most often, employers whose activities are seasonal have questions about the procedure for taxation of expenses for free meals for seasonal workers and their travel to and from the place of seasonal work. Details are in the article.
Keywords: labor legislation, seasonal work, seasonal workers, free meals, travel to and from work, corporate income tax, personal income tax, insurance premiums
Author: A.V. Milyaev, tax consultant, Candidate of Economics, m1a1v@mail.ru
Intangible assets of the organization. We apply FSB 14/2022. Ending
The procedure for writing off intangible assets and determining the financial result after their disposal, the specifics of disclosing information about these assets in accounting (financial) statements, as well as the consequences of changes in the accounting policy of the organization in connection with the beginning of the application of FSB 14/2022 and innovations of FSB 26/2020 are explained.
Keywords: intangible assets, disposal, disclosure of information in accounting (financial) statements in the part of IA, elements of accounting policy
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
Office rent: taxation of expenses from the tenant
The features of taxation of lease payments from a tenant in the case of a security deposit, payment of utilities, capital investments in leased fixed assets in the form of inseparable improvements are considered. Recommendations are given taking into account judicial practice.
Keywords: security payment, preliminary agreement, rent, utility payments, inseparable improvements, rental of residential premises
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Tax accounting of expenses on write-off of incomplete capital investments
The recognition of expenses for the write-off of unfinished capital investments in reducing the income tax base entails a high risk of tax disputes. If earlier judicial practice was formed both in favor of the tax authorities and in favor of taxpayers, then in 2022-2023 decisions are made mainly in favor of the tax authorities.
Keywords: capital investments, construction in progress, corporate income tax, judicial practice
Author: S.S. Kiseleva, auditor, independent consultant on taxation, accounting and law, kiseleva.svetlana.s@yandex.ru
What to do with VAT when writing off accounts receivable and accounts payable
Issues related to VAT are considered when writing off uncollectible accounts receivable and overdue accounts payable in the following cases: non-fulfillment by the buyer of the obligation to pay for the goods, works, services sold to him; non-fulfillment by the seller of the obligation to deliver goods, perform works, provide services on account of the advance payment previously received.
Keywords: accounts receivable, accounts payable, non-fulfillment of obligations by the buyer, non-fulfillment of obligations by the supplier, corporate income tax, VAT, advance payment
Author: S.V. Nikitina, tax expert, avtor3@nalogkodeks.ru
Problems of taxation of mineral extraction tax of mineral raw materials sold containing precious metals
The regulatory regulation and the problems of taxation of mineral extraction tax of mineral raw materials containing precious metals are considered. The arbitration judicial practice is analyzed.