CONTENTS NO. 11/2023 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
Tax disputes: the position of the higher courts on problematic issues
The editorial board of the journal “Tax Policy and Practice” appealed to the deputy head of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service of Russia V.A. Zhukov with a request to answer a number of questions that cause the greatest number of disputes between taxpayers and tax authorities.
“Starting from the first quarter of 2024, confirmation of the zero VAT rate for the export of goods will be carried out exclusively on the basis of registers”
D.Y. Cherepanov, Deputy Head of the Department of Desk Control of the Federal Tax Service of Russia, spoke about changes in the documentary traceability system and trends in desk control in the current year and in the future to the editorial board of the journal “Tax Policy and Practice”.
Events. Evidence. Comments
Autumn Business Congress of the company “Takskom”
In early October, an online business congress for accountants and managers was held, organized by the IT company “Takskom” and the editorial office of the journal “Tax Policy and Practice”, with the participation of employees of the central office of the Federal Tax Service of Russia. An overview of the event is in the material.
“We are the state”: a unique tax change of the Federal Tax Service of Russia in Artek
In December of this year, the international children’s center “Artek” will host the second tax shift under the additional general development program “We are the state”. Children are waiting for rich, relevant and vivid educational activities, meetings with interesting guests, incredible emotions and exciting impressions. Details are in the material.
Tax benefits for IT industry entities: application conditions, current issues and tax risks
On October 5, within the framework of the congress “Tax and Legal Reality – 2023”, a session “Preferential taxation of IT companies: the subtleties of application” was held in the press center of Interfax News Agency. E.S. Korshun, Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, spoke about tax measures to support IT companies. She listed the main criteria that an organization must meet in order to take advantage of preferences for income tax and insurance premiums, and also named the types of activities whose income is taken into account when calculating the 70% share of income from IT activities.
Ask — we answer
Tax monitoring: transition features and new requirements
The Head of the Tax Monitoring Department of the Federal Tax Service of Russia, M.A. Krasheninnikova, answered the questions of taxpayers. Most of the questions relate to information interaction between tax authorities and participants in tax monitoring, nuances of connection to AIS “Tax-3”, legislative changes in this area.
Interview
Online sales registers: present and future
What changes have occurred in the legislation on the use of cash registers in 2023, or should they be expected in the near future? The editorial board of the journal “Tax Policy and Practice” asked A.A. Sorokin, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, to give answers to this and other questions.
Topical issues of the application of personal income tax deductions and taxation of income from the sale of property
Federal Law No. 389-FZ of 31.07.2023 introduced large-scale changes to Parts one and two of the Tax Code of the Russian Federation. Some of them relate to personal income tax. V.V. Labutov, Head of the Department of Taxation of Personal Income of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia, told about innovations in this area in an interview with the editorial board of the journal “Tax Policy and Practice”.
New in legislation
Current innovations in corporate profit taxation
Explanations are given of the innovations on income tax related to the calculation of the tax value of property (property rights); accounting for expenses for remote workers, property insurance and R&D; determining the amounts of tax to be transferred to the budget by a tax agent, etc.
Keywords: corporate income tax, changes, expenses for remote workers, expenses for property insurance, R&D expenses
Author: K.V. Novoselov, State Adviser of the Russian Federation 2nd class, Associate Professor, Professor of the Department of Taxes and Tax Administration of the Financial University under the Government of the Russian Federation, Doctor of Economics, avtor2@nalogkodeks.ru
Taxes and law
Review of the latest orders of the Federal Tax Service on property Taxation
The analysis of legislative changes brought to the tax authorities and taxpayers by the orders of the Federal Tax Service of Russia in May — August 2023 is given: on the right of taxpayers—individuals to receive documents through their personal account on the unified portal of state and municipal services; on the establishment of new benefit codes when filling out the declaration on the property tax of organizations, as well as applications for benefits on land tax, etc.
Keywords: changes in legislation, corporate property tax, land tax, transport tax
Authors:
A.V. Laschenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Councilor of the Russian Federation 1st 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
Distinctive features of an employment contract and a civil contract. How to avoid negative legal consequences
The criteria for distinguishing between an employment contract and a civil contract are formulated. The legal consequences of the reclassification of civil law relations into labor relations by supervisory authorities are analyzed. The features of the establishment by the law enforcement officer of the fact of labor relations are outlined.
Keywords: civil contract, employment contract, labor relations, personal income tax, insurance premiums, legal qualification of relations
Author: S.I. Lutsenko, Analyst at the Institute of Economic Strategies of the Department of Social Sciences of the Russian Academy of Sciences, member of the Expert Council of the State Duma Committee on Defense, scorp_ante@rambler.ru
Legal reference point
Consequences of submitting an updated tax return by an unauthorized person
The higher tax authority has received a complaint from the taxpayer (company) against the actions (inaction) of the officials of the tax authority. In the complaint, the taxpayer expressed disagreement with the actions of officials of the tax authority, which consisted in accepting an updated VAT return for the second quarter of 2022 from an unidentified person. The details of the dispute are in the article.
Keywords: dispute, complaint, Federal Tax Service
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
The possibility for a taxpayer to receive a property tax deduction for personal income tax in respect of two apartments, if the first of them was purchased before 01.01.2014
The tax authority refused to provide the taxpayer with a property tax deduction in connection with the purchase of apartment No. 2, declared in the personal income tax return for 2020, and, accordingly, in the return of personal income tax. Reason: the taxpayer has previously used the right to receive a property tax deduction in connection with the purchase of apartment No. 1. Details of the dispute are in the material.
Keywords: taxes, disputes, Federal Tax Service, complaint
Author: L.Y. Gazaryan, Adviser of the State Civil Service of the Russian Federation, 1st class
VAT deductions based on an invoice issued more than 3 years before the period under review
Based on the results of an on-site tax audit, the tax authority concluded that the taxpayer, in violation of paragraph 2 of Article 173 of the Tax Code of the Russian Federation, claimed VAT deductions based on invoices for relations with a third party after 3 years from the date of the right to deduction. Details 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
Expenses for special and uniform clothing in tax accounting
Uniforms and shoes perform a completely different function than personal protective equipment. The former indicate that employees belong to a specific organization, the latter protect them from the effects of harmful factors. In any case, the costs for both purposes require proper documentation based on the accepted rules and regulations.
Keywords: overalls, safety shoes, Uniform standard norms, standard service life, tax accounting, uniforms and shoes
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Issues of taxation of payments under civil contracts
An organization that has concluded a GPA, the subject of which duplicates the functions of full-time employees, may face claims from regulatory authorities. However, in some situations, the conclusion of such a contract may be justified, as evidenced by judicial practice. An explanation of all the nuances is in the article.
Keywords: conclusion of GPA with a full-time employee as an individual entrepreneur, reimbursement of additional expenses, performance of works (provision of services) under GPA outside the Russian Federation, conclusion of GPA with foreign citizens, advance payment, provision of tax deductions, income tax, personal income tax
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Income tax and accounting of expenses for payment of state duty in connection with obtaining a license in case of early application of FSB 14/2022 and amendments to FSB 26/2020
The amount of the state duty in accounting forms the initial cost of an object of intangible assets, and in tax accounting is recognized as an expense in the accrual period at a time. In the future, the amount of depreciation of the object in accounting is included in expenses on a monthly basis, and expenses do not arise in tax accounting. An explanation of the procedure for reflecting the state duty in accounting and tax accounting is in the article.