№ 4/2024

Room person
“Conscientious actions, openness to tax authorities and their counterparties, high tax discipline should be encouraged and become a target model for any taxpayer”
On February 9, for the first time, the All-Russian forum “Step from the Abyss into Insolvency” was held, dedicated to debt restructuring. The Federal Tax Service took an active part in its work. The editorial board of the journal “Tax Policy and Practice” met with A.N. Vasiliev, Deputy Head of the Bankruptcy Procedures Department of the Federal Tax Service of Russia, to learn more about the past event and the results of the work of tax authorities in terms of restoring taxpayers’ solvency.
Ask and we will answer
ENS: selected issues of application and balance formation
In the last issue, O.V. Tretyakova, Deputy Head of the Department for Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about overcoming the problems that arose when applying a single tax account. In this issue, she answers questions from taxpayers.
Taxation of the IT industry: current issues
Are income from granting rights to use proprietary software for data storage in data centers recognized as income from IT activities? Can a company that organizes the provision of food delivery services take advantage of benefits for IT companies? Is it possible for the operator of an electronic platform to take into account the income associated with conducting electronic procedures for concluding a contract in order to apply benefits? E.S. Korshun, Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, answered these and many other questions from taxpayers.
Personal income tax: changes in the procedure for receiving deductions from 2024
For what period is a taxpayer entitled to receive a social tax deduction? Is the norm of clause 2.1 of Article 217.1 of the Tax Code of the Russian Federation applicable to a taxpayer who is not a tax resident? In what form do medical institutions need to prepare a certificate of payment for medical services for 2023 in 2024 for the purpose of obtaining a social tax deduction? These and many other questions from taxpayers were answered by the 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 V.V. Labutov.
Taxes and law
Review of the latest practice of the supreme judicial authorities on the taxation of real estate of various types
The article analyzes legal disputes concerning the taxation of real estate and reached the highest judicial instances — the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The decisions made as a result of the trial will be used by the courts when considering similar cases, as well as taken into account by the tax authorities.
Keywords: corporate property tax, cadastral value, land tax, reduced rate, electric power facility
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 (Moscow), Candidate of Economics, avtor1@npip.ru
Innovations in the Rules for Assigning, changing and canceling addresses
Starting from March 1, 2024, the document of the authorized body on the assignment (change) or cancellation of the address is supplemented by an extract from the GAR on the address of the addressable object or a notification of the absence of information in the GAR, which are signed with a single reinforced qualified electronic signature of the Federal Tax Service of Russia. Detailed comments on the innovations are in the article.
Keywords: Rules for assigning, changing and canceling addresses, authorized bodies, the object of addressing, the state address register
Author: E.A. Dyadyulya, Advisor to the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru
Events. Evidence. Comments
All-Russian Spring Business Congress of Takskom Company: review of changes in income tax, VAT, insurance premiums
Information about the event is in the material.
Legal reference point
Taxation of income received by an individual entrepreneur from Yandex.Market LLC
According to the results of a desk tax audit of the tax return for taxes paid in connection with the application of the simplified taxation system (USN), for 2021, the tax authority established an underestimation of the tax base due to a discrepancy between the amount of income reflected in the specified declaration and the amount of funds received on the current account of an individual entrepreneur. 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
Tax analytics
Preferential tax regimes and budget occupancy: how significant is the synergetic effect
The analysis of the relationship between the amount of tax preferences and benefits provided to residents of preferential zones (free port of Vladivostok, SEZ in the Magadan region, SEZ in the territories of the Republic of Crimea and the federal city of Sevastopol, SEZ in the Kaliningrad region) and the amounts of taxes, fees and insurance contributions paid by them to the budget system of the Russian Federation is carried out.
Keywords: preferential tax regimes, preferential zones, residents, tax benefits, indicators of financial and economic activity, taxes paid
Author: A.E. Yudin, Deputy Head of the Budget Revenue Planning Department of the Analytical Department of the Federal Tax Service of Russia, avtor4@nalogkodeks.ru
Suggestions. Concepts. The prospects
Changing approaches to the fundamental provisions of international tax agreements
Currently, neither scientists, international organizations, nor business have yet a complete understanding of which parameters of the state’s tax system from the point of view of international tax relations constitute the central inviolable basis, and which ones are permissible to analyze for harmful (unfair) tax competition. The understanding of individual issues and accumulated problems is in the article.
Keywords: international tax agreements, double taxation, the rule of actually paid tax
Author: A.V. Kadet, Head of the International Taxation Department of the Federal Tax Service of Russia, avtor3@nalogkodeks.ru
Public-private partnership in operational control: a conceptual approach and the limits of permissible
Is it permissible to delegate authority in the tax sphere? The current version of the Tax Code of the Russian Federation allows this. According to the authors, the introduction of the PPP mechanism into operational control will contribute to the creation of a more effective and flexible tool for countering tax threats from unscrupulous businesses, as well as increasing the level of tax security of the state.
Keywords: public-private partnership, delegation of authority, tax security, operational control, control procurement
A.A. Batarin, Head of the Organizational and Methodological Department of the Department of Operational Control of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 1st class, Leading researcher at the Tax Policy Center of the NIFI of the Ministry of Finance of the Russian Federation, PhD, Master of Jurisprudence, batarin@nifi.ru
A.A. Sorokin, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, State Adviser The Russian Federation of the 2nd class, avtor5@nalogkodeks.ru
Express consultation
Some issues of calculating and paying insurance premiums in 2024
E.V. Savostina, Head of the Insurance Contributions Administration Department of the Department of Personal Income Taxation and Insurance Contributions Administration of the Federal Tax Service of Russia, answered some questions from taxpayers regarding the calculation and payment of insurance premiums this year.
Taxation and accounting
Wage indexation: how to avoid claims from employees and regulatory authorities
The rules and mechanisms of wage indexation are explained. Recommendations are given on which indicators to focus on. Typical mistakes of employers and judicial practice are analyzed.
Keywords: indexing, wages, judicial practice, frequency, percentage of indexing, list of indexed payments, risks of non-indexing
Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru
Some features of accounting and registration of expenses for the improvement of fixed assets for profit taxation purposes
The costs of improving fixed assets can be taken into account as part of expenses for profit taxation purposes only on condition that they are economically justified and documented, for which it is necessary to organize the correct document flow and correctly form an accounting policy. Explanations taking into account the provisions of the Tax Code of the Russian Federation, PBU 1/2008 and the recommendations of the Ministry of Finance of the Russian Federation are in the article.
Keywords: low-value fixed assets, fixed assets with zero residual value, repair, modernization, reconstruction, restoration work, documentation, tax accounting
Author: O.E. Cherevadskaya, Deputy General Director of Audit Expert LLC, avtor2@npip.ru
Remote worker abroad: peculiarities of taxation of his income from 2024
The growing number of taxpayers who have left the Russian Federation, but continue to receive income from Russian organizations and individual entrepreneurs, determines the need for the state to ensure tax revenues from payments in their favor. Explanations of changes in taxation for those who have chosen another state as their place of residence are in the article.
Keywords: personal income tax, tax resident of the Russian Federation, remote worker, employment contract, contractor under a civil contract
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph.D. in Economics, Sprosi.klimovu@gmail.com