№ 5/2024

CONTENTS No. 5/2024 OF THE JOURNAL “TAX POLICY AND PRACTICE”

Room person

“Participants in foreign economic activity will be able to use digital rights as a means of payment within the framework of foreign trade agreements related to the transfer of goods, performance of works, provision of services”

In an interview with the editorial board of the journal “Tax Policy and Practice”, Deputy Head of the Department for International Cooperation and Currency Control of the Federal Tax Service of Russia A.V. Yeremeychik spoke about the current rules for transferring funds to foreign accounts and cross-border settlements of residents with non-residents, prohibitions on residents conducting currency transactions with non-residents, and the establishment of a special procedure for fulfilling certain obligations to non-residents as well as innovations in the conduct of calculations in connection with the implementation of foreign economic activity.

“Rental, repair, transportation of traceable goods are not operations subject to traceability”

The National Product Traceability System has been in operation since 2021. The editorial board of the journal “Tax Policy and Practice” decided to ask D.Y. Cherepanov, Deputy Head of the Office of Desk Control of the Federal Tax Service of Russia, what actual changes have occurred in this area and what issues are most of concern to participants in the turnover of goods.

Interview

Sugar-containing beverages: what criteria are important for calculating excise duty

An interview with the Deputy head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.A. Vodovozov is devoted to the specifics of the practical application of innovations that began to take effect in 2023 in the field of excise taxation of sugar-containing beverages.

Corporate income tax: new reporting forms, sanctions, control ratios and powers of the subjects of the Russian Federation

In an interview with the editorial board of the journal “Tax Policy and Practice”, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A.Yu. Konkov spoke about changes in the form and procedure for completing the tax calculation of the amounts of income paid to foreign organizations and the amounts of taxes withheld, about control ratios and consequences of their non-fulfillment, new powers of the subjects of the Russian Federation regarding the establishment of investment tax deduction.

Events. Evidence. Comments

Separate issues of taxation of various types of property

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 answered questions from Internet users on topical issues of property taxation within the framework of a webinar conducted by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.

Electronic services

A new experiment is a comprehensive Online Business Start service

Starting from March 1, as part of the “Start a Business Online” experiment, you can quickly open your own business by going through only three stages (discussed in detail in the article). The experiment will last until March 1, 2025.

Keywords: experiment, comprehensive service, state registration of legal entities and individual entrepreneurs, issuance of a qualified certificate of the electronic signature verification key of a legal entity and an individual entrepreneur, opening of a current account, conclusion of a remote banking service agreement

Author: A.A. Ilyushina, Deputy Head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Professional development

Educational projects of the Federal Tax Service of Russia in the Year of the Family

The Department of Professional Development of the Federal Tax Service of Russia has been successfully implementing a number of educational projects for several years, including within the framework of the Year of the Family announced by the President of the Russian Federation. Several more promising projects are in development. The details are in the material.

Keywords: Professional Development Management, projects, Family Year, tax literacy, tax culture

Authors:

K.V. Goltsov, Deputy Head of the Digital Transformation of Education Department 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

Legal reference point

Illegal additional payment of insurance premiums from payments of funds to an individual entrepreneur

The tax authority has reclassified the civil law relations of the company with an individual entrepreneur for the provision of ship repair services, as well as the supply of materials to labor relations with additional personal income tax (personal income tax) and insurance premiums. The taxpayer (the company) 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. The details of the dispute are in the article.

Keywords: taxes, disputes, complaint, personal income tax

Author: L.Y. Gazaryan, Advisor to the State Civil Service of the Russian Federation, 1st class, avtor25@npip.ru

Reduction of the amount of tax paid in connection with the application of the patent taxation system by the amount of insurance premiums in the presence of two patents

The taxpayer has received two patents for the right to apply the PSN in relation to the type of business activity “Retail trade carried out through stationary retail network facilities with trading halls”: with and without the involvement of employees. For two patents, the taxpayer has submitted notifications of a reduction in the amount of tax paid in connection with the application of the PSN. The tax authority has sent a notification to the taxpayer about the refusal to reduce the amount of this tax by the amount of insurance premiums paid in an amount exceeding 50% of the amount of tax on the PSN, according to a patent granting the right to carry out this type of activity without employing employees, since the taxpayer in the same tax period issued a second patent granting the right to carry out the same type of activity with the involvement of employees. The details of the dispute are in the article.

Keywords: taxes, disputes, complaint, patent

Author: S.E. Vasiliev, Advisor to the State Civil Service of the Russian Federation, 2nd class, avtor15@nalogkodeks.ru

Problems and ways to solve them

Current problems of the redomicilation of foreign organizations, including from unfriendly jurisdictions, to Russia

The complication of the political and economic situation has prompted many international groups of companies to transfer their subsidiaries from unfriendly jurisdictions to Russia, including as part of the redomicilation procedure. Despite the detailed regulation of this procedure in Russian legislation, in practice, difficulties arise with its completion. Possible options for overcoming them are being considered.

Keywords: international tax law, redomicilation, international companies, tax control

Authors:

V.Y. Bortkevich, Global Managing Partner of JSC “Best Choice”, victoria.bortkevicha@betterchance.ru

M.S. Volkov, Head of the Department of International Taxation of the Federal Tax Service of Russia, m.volkov@tax.gov.ru

S.V. Sergeev, Senior Lecturer at the Department of Financial Law of the IEUP Law School of the Russian State University, Senior Lawyer of JSC “Best Choice”, sergey.sergeev@betterchance.ru

Taxation and accounting

Formation of the cost of production (works, services): accounting and tax accounting

Manufacturing organizations often face issues of correct reflection in accounting and tax accounting of cost items that form the cost of production, since there is always a risk of their incorrect qualification. The analysis of the regulatory regulation of this issue from the point of view of legislation in the field of accounting and tax accounting is given, arbitration practice is summarized and recommendations are given, including for the formation of accounting policy.

Keywords: cost of production (works, services), 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

Expenses on new types of insurance recognized for the purposes of corporate profit taxation

Federal Law No. 389-FZ of 07/31/2023 has made open the list of insurance expenses that are recognized for profit taxation purposes. The article analyzes the taxation procedure for various types of voluntary insurance, in particular, export credits; civil liability of producers to third parties, appraisers, tour operators, audit firms; accounts receivable from buyers under supply contracts.

Keywords: voluntary property insurance, corporate income tax, changes in legislation, recognition of expenses

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

The composition of direct expenses in tax accounting

The logic of allocating expenses in tax accounting into direct and indirect ones, taking into account the requirements of the law and the interests of the taxpayer, is investigated. Examples from judicial practice are given.

Keywords: direct expenses, indirect expenses, tax accounting, judicial practice

Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph.D. in Economics, Sprosi.klimovu@gmail.com

Liquidation of a counterparty (debtor, creditor): tax consequences

The tax consequences of writing off accounts payable upon liquidation of the creditor and debtor, taking into account the adopted changes, are explained. Recommendations are given on documenting debt cancellation.

Keywords: liquidation of the counterparty, accounts payable, accounts receivable, corporate income tax, VAT

Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru

Tax consequences of debt forgiveness