CONTENTS No. 10/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“Since 01.09.2023, the integration of AIS “Tax-3″ with ISO has moved to the stage of industrial operation for all participants of tax monitoring”
Federal Law No. 389-FZ of 31.07.2023 amended the Tax Code of the Russian Federation and Federal Law No. 470-FZ of 29.12.2020 concerning the interaction of taxpayers and tax authorities within the framework of tax monitoring. The Head of the Tax Monitoring Department of the Federal Tax Service of Russia, M.A. Krasheninnikova, spoke about innovations and answered questions from taxpayers.
Events. Evidence. Comments
Preferential taxation of IT companies
Can an IT company take advantage of the VAT benefit if the share of its income from IT activities is less than 70%? Does an IT company that has more than 70% of its revenue from the transfer of non-exclusive rights to computer programs have the right to benefits? These and other questions were answered by the Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the largest Taxpayers No. 7, E.S. Korshun.
“The Public Council under the Federal Tax Service of Russia is one of the best in terms of the quality of scientific knowledge and the authority of its members”
Report on the next meeting of the Public Council under the Federal Tax Service of Russia
Ask — we answer
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 A.V. Laschenov gave explanations taking into account the latest legislative changes and answered questions on property taxation in 2023: on the application of an increasing coefficient in the calculation of land tax, on the procedure for reflecting the amount of transport tax in the AIS of the Federal Tax Service of Russia, on the specifics of determining the tax base for land tax, etc.
Clarifications on some issues of currency control application in the current situation
Deputy Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia A.V. Eremeychik answered questions concerning payments of funds to the account opened in a foreign bank of a client (resident individual) with whom a trust management agreement was concluded; about the qualification of an account opened by an individual entrepreneur in a foreign bank, etc.
Taxes and law
Tort liability in tax law
The conditions of the occurrence of tort liability in relation to tax disputes are analyzed. The article provides an overview of the decisions of the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation, including justifying the admissibility of collecting unpaid taxes by a tort claim from an individual if it is not possible to recover them from a legal entity.
Keywords: tort liability, damages, damages, tax disputes
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
Intellectual property: tax disputes, risks and benefits
In order to use intellectual property (IP) objects, for example trademarks, in order to optimize the income tax, it is necessary to fulfill certain requirements, such as: timely state registration of the IP object and the corresponding contract, correct determination of its value, determination of the amount of royalties adequate to the value of the IP object, etc. Specific recommendations are given, as well as an overview of tax disputes related to the use of IP objects.
Keywords: intellectual property, intangible asset, exclusive right alienation agreement, license agreement, state registration of rights, judicial practice
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
Legal reference point
If the liquidation of a joint stock company is cancelled and the disputed immovable property is returned to it, the obligation to pay VAT does not arise
The higher tax authority received a complaint from a taxpayer (joint-stock company) on the decision to bring to responsibility for committing a tax offense. In the complaint, the joint-stock company disagreed with the conclusion of the tax authority on the underestimation of the VAT tax base. Details of the dispute are in the material.
Keywords: taxes, complaint, Federal Tax Service
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
Determination of the revenue of an individual entrepreneur based on the information of the operator of fiscal data
The higher tax authority received a complaint from an individual entrepreneur against the decision to bring to responsibility for committing a tax offense. In the complaint, the taxpayer expressed disagreement with the prosecution for committing a tax offense in connection with the loss, in the opinion of the tax authority, of the right to apply the patent taxation system (hereinafter — PSN).
Keywords: taxes, complaint, Federal Tax Service
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
Calculation of sanctions under Article 119 of the Tax Code of the Russian Federation
According to the results of the in-house tax audit, the tax authority established the late submission by the taxpayer of the personal income tax return for 2021, namely 03.10.2022. Accordingly, the taxpayer was brought to tax liability under paragraph 1 of Article 119 of the Tax Code of the Russian Federation in the form of a fine in the amount of 30% of the amount of tax not paid within the time period established by the legislation on taxes and fees, payable on the basis of the declaration submitted by him. The calculation of penalties was made by the tax authority based on 5% of the amount of tax payable for 5 full months and 1 incomplete month. The taxpayer, observing the mandatory procedure for pre-trial settlement of tax disputes, appealed to a higher tax authority with a complaint. Details of the dispute are in the material.
Keywords: taxes, complaint, Federal Tax Service
Author: S.E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 2nd class
Taxation and accounting
The court reinstated the employee at work: registration, payments, taxes
The procedure of the employer’s actions, paperwork and payment of the awarded amounts in case of reinstatement of the employee by court decision, as well as the calculation of taxes from these payments are explained.
Keywords: dismissal order, court decision on reinstatement at work, average earnings during forced absenteeism, compensation for moral damage caused by illegal dismissal, compensation for expenses for legal services, personal income tax, insurance premiums
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
One-day business trip: payment and taxation
Recommendations on documenting a one-day business trip are given. The system of payment, reimbursement of expenses, calculation of the tax base for income tax, as well as issues of calculating personal income tax and insurance premiums are considered.
Keywords: one-day business trip, registration, daily allowance, corporate income tax, personal income tax, insurance premiums
Author: O.E. Cherevadskaya, Deputy General Director of Audit Expert LLC, avtor2@npip.ru
Development, creation, modification of a software product and transfer of non-exclusive rights to it in the activities of an IT company
Operations on the development, creation and modification (modernization) of a software product in an IT company were considered taking into account the early application of FSB 14/2022 and the changes made to FSB 26/2020 “Capital Investments” in terms of intangible assets. In addition, it is accepted that an IT company grants licensees (customers) non-exclusive rights to software products developed and created by it.
Keywords: intangible asset, software product, development, creation, modification, modernization, non-exclusive rights, capital investments, FSB 14/2022, FSB 26/2020, corporate income tax, deferred income
Author: E.V. Korablina, Audit Director of Audit Service Partners LLC, E.Korablina@mail.ru
Investment tax deduction for personal income tax when individuals deposit funds to the IC
The conditions for individuals to receive an investment tax deduction when depositing funds to an individual investment account are considered. The analysis of the features of providing a deduction in the usual and simplified manner in the conditions of transition to a single tax account is carried out.
Keywords: investments, individual investment account, personal income tax, tax deduction
Author: M.A. Shikunova, Senior State Tax Inspector of the Department of Desk inspections No. 1 of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 6, mashashic@gmail.com
Sub-report: from issue to advance report
The grounds and procedure for issuing funds for the report, requirements for the preparation of an advance report, as well as issues of tax accounting of expenses incurred by accountable persons are considered.
Keywords: disbursement of funds for the report, accountable person, advance report, corporate income tax, personal income tax, insurance premiums
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
How to identify the tax scheme of business fragmentation
The criteria for identifying business fragmentation schemes in order to obtain unjustified tax benefits are analyzed: the interdependence of participants, the presence of one founder, common property, common employees, contractors and a single website, as well as the implementation of a similar type of activity and being at the same address.
Keywords: tax schemes, business fragmentation, reorganization, tax minimization
Author: O.A. Myasnikov, tax consultant, Ph.D., myasnikovoleg@mail.ru
Express consultation
Some issues related to the state registration of legal entities and individual entrepreneurs