CONTENTS No. 9/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“Organizations have been given the opportunity for a smoother transition to a new mechanism for confirming credentials using a machine-readable power of attorney”
In late July — early August, the President of the Russian Federation signed a block of federal laws that not only relate to legislation on taxes and fees, but also amend other legislative acts, including in the field of electronic document management and the use of electronic signatures. It was about these changes that the editorial board of the journal “Tax Policy and Practice” decided to talk with the Deputy head of the Electronic Document Management Department of the Federal Tax Service of Russia I.V. Prisyazhnyuk.
New in legislation
Implementation of the main directions of tax policy for 2023 and 2024: review of legislative changes on property taxation
The issues of additional legislative regulation of the distribution of payments paid on the basis of tax notifications to different levels of the budget system of the Russian Federation are considered; the procedure for accounting on a single tax account of the aggregate obligation based on reports on the amounts of taxes calculated by the tax authorities, as well as the conditions for applying increasing coefficients when calculating land tax.
Keywords: land tax, transport tax, property tax, proposed amendments to the legislation on taxes and fees
Authors:
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, Candidate of Economics, avtor1@npip.ru
Events. Evidence. Comments
Cross-border transactions in the current realities. Pre-verification analysis as a risk management tool
The webinar under this name was conducted by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”. The speaker was the head of the Transfer Pricing Department of the Federal Tax Service of Russia A.V. Kadet, who spoke about the features of cross-border operations in 2022-2023 and answered the current questions of the audience.
State Address Register: a place in the life of people, the state and business
The organizers of the webinar on this topic were the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”. If the address of a legal entity specified in the Unified State Register of Legal Entities (USRLE) does not match the address contained in the GAR? How to correctly assign an address to an address object located on an island and located within the boundaries of a locality? The building was built in two stages with the assignment of two different cadastral numbers. Which of them will be included in the GAR? These and other questions asked during the event were answered by the Adviser of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia E.A. Dyadyulya.
Ask — we answer
Personal income tax: current issues from tax agents and taxpayers. Ending
In this issue we publish the answers of the Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia V.D. Volkov to questions received from taxpayers.
Taxes and law
Topical issues of currency control application taking into account anti-sanctions legislation
Is it possible to use foreign accounts opened in banks of non-unfriendly countries to carry out transactions in foreign currency of unfriendly countries? What restrictions are set by currency or so-called anti-sanctions legislation? The analysis of the situation is in the article.
Keywords: currency legislation, anti-sanctions legislation, foreign accounts, currency transactions, prohibitions, restrictions, administrative responsibility
Author: A.V. Eremeychik, Deputy Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
On the inadmissibility of recognizing technological machines and equipment of industrial enterprises as immovable property
According to the Supreme Court of the Russian Federation, in order to recognize the property as immovable, it is necessary to confirm that the object was created precisely as real estate “in accordance with the procedure established by law and other regulatory legal acts, with obtaining the necessary permits, in compliance with town-planning norms and rules, requirements for the commissioning of completed construction projects.” The analysis of judicial practice is in the article.
Keywords: corporate property tax, benefit, single immovable complex, movable property, judicial practice
Author: I.N. Eliseeva, Head of the Department for Participation in Litigation of the Department for Ensuring Bankruptcy Procedures of the Federal Tax Service of Russia, avtor3@nalogkodeks. ru
Problems and ways to solve them
Windfall tax, or emergency tax
The windfall tax, or an emergency tax, the causes of its occurrence, the specifics of its application are analyzed, and it also tells about the introduction of a tax on excess profits in Russia.
Keywords: windfall tax, emergency taxes, taxation, excess profit tax
Author: D.I. Kolosov, Advisor to the Integration Department of the Special Projects Department of the Federal Tax Service of Russia, d.kolosov@nalog.ru
Legal reference point
The procedure for forming the personal income tax base and accounting for the expenses of an individual when selling property
The tax authority, based on the results of a desk tax audit of the personal income tax declaration for 2020, came to the conclusion that the taxpayer underestimated the tax base for this tax.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 of the dispute are in the material.
Keywords: taxes, personal income tax, complaint, Federal Tax Service
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class, avtor17@npip.ru
On the need to verify the existence of a power of attorney for a taxpayer’s representative in the information resources of tax authorities
The higher tax authority received a complaint from the taxpayer (organization) on the decision to bring to responsibility for committing a tax offense. In it, the taxpayer expressed disagreement with being held liable for submitting a corporate income tax return for 2021 in violation of the deadline established by the legislation of the Russian Federation on taxes and fees. 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, avtor17@npip.ru
About the accounting of expenses during the transition from the USN to the general taxation regime
Based on the results of an on-site tax audit, the tax authority concluded that the taxpayer unlawfully reduced the expenses taken into account when determining the tax base for corporate income tax by the amount of expenses in the form of the residual value of real estate acquired during the application of the simplified taxation system (USN) with the object of taxation “income”. According to the tax authority, the taxpayer incurred the disputed expenses during the period of application of the STS, therefore, in accordance with sub-paragraph 2 of paragraph 2 of art. 346.25 of the Tax Code of the Russian Federation, these expenses could be taken into account by him, subject to the choice of the object of taxation “income reduced by the amount of expenses”. Details are in the article.
Keywords: taxes, disputes, Federal Tax Service, complaint
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 2nd class, avtor14@npip.ru
Suggestions. Concepts. The prospects
Economic advantages of cross-border recognition of an electronic signature in the interests of paperless trade
The advantages of switching to paperless technologies in cross-border trade and the resulting effects of such a transition are described.
Keywords: electronic document management, EDI, paper document management, paperless trade, economic effect, electronic signature
Authors:
A.A. Rybalko, Project Manager of the EDO Department of LLC “KORUS Consulting CIS”, Ph.D. in Economics, rybalko.aa@esphere.ru
S.A. Kiryushkin, Advisor to the General Director — Head of the certification center of Gazinformservice LLC, Candidate of Technical Sciences, Kiryushkin-S@gaz-is.ru
Tax control
Digitalization of tax audits: tax monitoring
To increase the effectiveness of tax control, both current and potential participants in tax monitoring need to be ready to improve their own information systems and accounting processes for the practical implementation of new initiatives of the Federal Tax Service of Russia. About the prospects for further development of monitoring — in the article.
Keywords: tax monitoring, tax control, automation, efficiency, data showcase
Authors:
M.A. Begunov, Managing Partner of Tax Compliance
F.V. Petrik, Senior tax consultant, expert in support of the transition to Tax Compliance monitoring, postgraduate student of Plekhanov Russian University of Economics
A.O. Kulakov, Junior Tax Consultant of Tax Compliance, graduate student of Lomonosov Moscow State University
Taxation and accounting
Features of sick leave payments in 2023
If the employee’s length of service is less than 6 months, the amount of temporary disability allowance for a full calendar month may not exceed the minimum wage, and in districts and localities in which district wage coefficients are applied in accordance with the established procedure — the minimum wage taking into account these coefficients. In 2023, payments for 2021 and 2022 are taken to calculate the sick leave allowance. Explanations with examples are in the article.
Keywords: disability certificate, sick leave, insurance record, calculation of benefits
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
Residential expenses: tax consequences
The features of the recognition of corporate income tax expenses when renting an apartment for business travelers or business partners, as well as when buying an apartment, are considered. It explains in which cases individuals have taxable income.