№ 6/2024

CONTENTS No. 6/2024 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
Patent and “simplified”: we understand difficult situations
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.A. Vodovozov with a request to answer a number of questions of interest to taxpayers.
Interview
“Thanks to the changes, more business entities engaged in catering will be able to apply VAT exemption in 2024”
A conversation with 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, conducted at the initiative of the editorial board of the journal “Tax Policy and Practice”, is devoted to changes in VAT legislation in 2024 and the update of tax reporting forms caused by these changes.
Events. Evidence. Comments
Topical issues of currency control application taking into account anti-sanctions measures
The speaker of the webinar on this topic was the Deputy Head of the Department of International Cooperation and Currency Control of the Federal Tax Service of Russia A.V. Yeremeychik. The material contains the speaker’s answers to certain questions from Internet users asked during this event. The organizers, as usual, are the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Some aspects of complaint handling
As part of a webinar on this topic conducted by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”, the Deputy head of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service of Russia V.A. Zhukov answered taxpayers’ questions. We publish his answers to the most frequently asked questions.
Daniil Egorov held professional development events for FTS LAB at Sirius
On April 26, 2024, the head of the Federal Tax Service, Daniil Egorov, made a working trip to the federal territory of Sirius as part of educational projects of the Department of Professional Development of the Federal Tax Service of Russia and the signing of an agreement on information exchange. At a meeting with Elena Shmeleva, Chairman of the Council of the Federal Territory of Sirius, prospects for constructive cooperation between the Federal Tax Service of Russia and the federal territory of Sirius were outlined. In particular, a number of agreements have been reached on the exchange of aggregated data necessary for the analysis of the socio-economic development of this territory, as well as on the joint implementation of educational programs by FTS LAB and the Sirius Educational Center.
Authors:
K.V. Goltsov, Deputy Head of the Department of Digital Transformation of Education of the Department of Professional Development of the Federal Tax Service of Russia, k.golcov@tax.gov.ru
S.I. Tokarev, Head of the Department of Professional Development of the Federal Tax Service of Russia, State Councilor of the Russian Federation, 1st class, Candidate of Law, s.tokarev@tax.gov.ru
Ask and we will answer
Problematic issues of taxation of real estate of various types and explanations
Head of the Property Taxation Department of the Federal Tax Service of Russia, State Adviser of the Russian Federation 1st class, Candidate of Law A.V. Laschenov continues to answer questions from taxpayers, including those sent to the Federal Tax Service of Russia in the 1st half of 2024.
Separate issues on corporate income tax
The organization has discounted the product (including below the purchase price). In what amount — before the markdown or after the markdown — are the revenues from its sale reflected? What is the procedure for accounting for income tax on the debtor’s (bankrupt’s) property sold at auction on a single tax account? A.Yu. Konkov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, answered these and many other questions from taxpayers.
Some questions on excise taxes, mineral extraction tax and the tax on additional income from the extraction of hydrocarbons (NDT)
Should an organization pay a minimum tax (NDT) with a negative tax base (if possible) or equal to 0? Are balms taxed as sugar-containing beverages? Will kvass be considered a sugar-containing drink if sugar (honey) is added to it and the amount of carbohydrates is more than 5 g per 100 ml? A.A. Vodovozov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, answered these and other questions from taxpayers.
Legal reference point
Illegal additional payment of a trade fee to an individual entrepreneur
The higher tax authority received a complaint from an individual, a former individual entrepreneur (taxpayer), about the actions (inaction) of tax officials on the accrual of a trade fee and its collection. The details of the dispute are in the material.
Author: L.Y. Gazaryan, Advisor to the State Civil Service of the Russian Federation, 1st class
The minimum period of ownership of property when calculating personal income tax
The tax authority, based on the results of a desk tax audit, has accrued additional personal income tax to the taxpayer in connection with the sale of property owned less than the minimum period of ownership (5 years). The details of the dispute are in the material.
Author: S.E. Vasiliev, Advisor to the State Civil Service of the Russian Federation, 2nd class
Suggestions. Concepts. The prospects
Digital transformation of the largest companies
Digital transformation is becoming an integral part of business in Russia. Our country is actively working on the introduction of new technologies, especially in the field of artificial intelligence, which open up huge prospects for economic development. The analysis of the current situation and prospects is in the article.
Keywords: digital transformation, artificial intelligence, business processes, data arrays, economic efficiency
Author: M.A. Krasheninnikova, Head of the Tax Monitoring Department of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
Taxes and law
New in the pre-trial settlement of tax disputes. Features of consideration of the complaint in a simplified manner
The new simplified procedure for the consideration of tax disputes is aimed at horizontal conflict resolution. At the same time, only a complaint filed electronically through the personal account of a taxpayer — an individual or an individual entrepreneur, as well as through telecommunication channels, can be considered in a simplified manner. Detailed explanations can be found in the article.
Keywords: pre-trial settlement of tax disputes, complaint, simplified procedure
Authors:
R.V. Yakushev, Head of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, r.yakushev@tax.gov.ru
V.V. Solovyova, Deputy Head of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
Summoning the taxpayer to the tax authority to give explanations
The taxpayer may be summoned to the tax authority to provide explanations. In practice, such a challenge is well-founded, and it should not be ignored. On the contrary, it is necessary to prepare well for possible questions within the framework of the purpose of the call and give adequate answers to them, avoiding the phrases “I do not know”, “I do not remember, I need to look at documents”, etc. In this regard, it is very important for the taxpayer to be aware of the specific reasons for the call, the consequences of not attending this event or refusing to give explanations.
Keywords: notification of a summons to the tax authority, taxpayers, giving explanations, the right of the tax authority, duties and rights of the taxpayer, administrative responsibility
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Taxation and accounting
Changing the terms of the employment contract
The legality of the employer’s actions to unilaterally revise the terms of the employment contract should not be justified only by changing the staffing table. In the event of a legal dispute, this is a losing situation for the employer. The courts also adhere to the position that the employer does not unilaterally have the right to change the structural unit in which the employee works. An explanation of all the nuances is in the article.
Keywords: employment contract, change of conditions by agreement of the parties, unilateral change of conditions by the employer, judicial practice
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
Formation of the cost of production (works, services): accounting and tax accounting. Ending
Various aspects of the formation of the cost of products (works, services) in accounting and tax accounting are considered. The features of the regulatory regulation of this issue from the point of view of legislation and methods of calculating products (works, services) are analyzed.
Keywords: classification of direct and indirect expenses in tax accounting, basic accounting methods and calculation of the actual cost of production, accounting, tax accounting
Author: O.A. Antoshina, Chief methodologist of Audit-EL auditing company, tax consultant, certified accountant-practitioner SIP / SIPA, business coach for MBA programs, certified teacher of the IPB of Russia, PhD, Associate Professor, olgantosh@mail.ru
Rules for calculating vacation pay and suggestions for their improvement
The specifics of calculating the length of leave, the period for calculating vacation pay, the duration of paid leave, as well as monetary compensation for unused vacation days upon dismissal are explained. The nuances of drawing up a vacation schedule for 2024 are considered, taking into account judicial practice.
Keywords: vacation experience, length of vacation, number of paid days on vacation, judicial practice
Author: M.V. Romanova, Professor at the Department of Economics and Finance of Moscow International University, Advisor to the State Civil Service of the Russian Federation, 2nd class, Associate Professor, Doctor of Economics, Sever1113@yandex.ru
Taxation of compensation for the cost of travel and accommodation to the contractor under a civil contract