№ 3/2024

CONTENTS No. 3/2024 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“The introduction of the Institute of Taxation, which led to a change in the procedure for the administration of taxes, should not deprive taxpayers of the guarantees enshrined in the legal positions of the Supreme Court of the Russian Federation and the Supreme Court of the Russian Federation”
The Unified Tax Account (ENS), as it is known, has been introduced since 2023. The relevant amendments, as well as other amendments to Parts one and two of the Tax Code of the Russian Federation, were introduced by Federal Law No. 263-FZ dated 07/14/2022. The experience of using the ENS has revealed a number of problems that taxpayers have signaled in their complaints. The editorial board of the journal “Tax Policy and Practice” decided to find out what conclusions were drawn and approaches developed by the Federal Tax Service on this issue from the Deputy head of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service of Russia, State Adviser of the Russian Federation 3rd class O.V. Tretyakova.
Events. Evidence. Comments
New in the calculation, payment and reporting of insurance premiums
The speaker of the webinar on this topic was D.A. Morozov, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia. The organizers of the event are the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”. The speaker’s answers to some questions from Internet users are in the material.
Checking online sales registers — who is at risk
The 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, Candidate of Law, Master of Jurisprudence A.A. Batarin answered the questions of Internet users caused by the practice of applying the provisions of Federal Law No. 54-FZ dated 05/22/2003 “On the use of cash registers in the implementation of calculations in the Russian Federation.”
The Federal Tax Service has opened a modern scientific and educational center on the basis of Bauman Moscow State Technical University
On January 31, 2024, the Bauman Moscow State Technical University opened a scientific and educational center (hereinafter – REC, Center) of the Federal Tax Service of Russia with the support of the Ministry of Education and Science of Russia and the Government of the Russian Federation. At the opening of the Center, three main directions of its activities were announced: training students on real projects of the Federal Tax Service of Russia; professional development of employees of the Federal Tax Service of Russia; creation of high-tech technical solutions using artificial intelligence at the request of the Federal Tax Service of Russia. The details are in the material.
Authors:
D.I. Vasiliev, Head of the Department of Education Infrastructure Development of the Department of Professional Development, Adviser to the State Civil Service of the Russian Federation, 2nd class
S.I. Tokarev, Head of the Department of Professional Development, State Adviser of the Russian Federation, 1st class
Application of VAT in the export and import of goods, zero VAT rate in the performance (provision) of certain works (services)
The speaker of the webinar under this title was I.S. Persikova, a leading expert of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia. During the webinar, she spoke about the new procedure for documenting the validity of the zero VAT rate for the export of goods in 2024 and when performing (rendering) certain works (services), touched upon some issues of VAT collection when importing goods from the territory of the EAEU member states, and also answered topical questions from Internet users. The details are in the material.
Draft laws: exchange of views
Taxation of real estate: prospective changes in legal regulation
The article analyzes promising areas for improving legislation on taxes and fees related to the taxation of real estate, including those reflected in the relevant draft law, as well as other proposals being worked out for inclusion in the next package of amendments to the Tax Code of the Russian Federation.
Keywords: amendments to the Tax Code of the Russian Federation, recalculation of taxes, sending messages on the calculated amounts of taxes on real estate, expansion of the procedure for proactive (non-explicit) provision of tax benefits, information interaction
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, Ph.D., avtor1@nalogkodeks.ru
N.P. Ruleva, Associate Professor of the State University of Land Management (Moscow), Candidate of Economics, avtor1@npip.ru
Ask and we will answer
Some questions that taxpayers have when using a single tax account
In the last issue, the head of the Debt Management Department of the Federal Tax Service of Russia, N.V. Shalygina, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the main changes in the application of the unified tax account, the reasons for this innovation and the results achieved. This article contains her answers to taxpayers’ questions. What should I do if the taxpayer incorrectly indicated the amount of tax in the declaration? Is it possible to make payment orders with the taxpayer status “02” as notifications in 2024? What are the common details for taxpayers from all regions to pay taxes and insurance premiums? The answers to these and other questions are in the material.
Personal income tax: changes in the procedure for receiving deductions from 2024
Can a taxpayer receive a social tax deduction if he pays for fitness services for his spouse? In what amount can a taxpayer be granted a social tax deduction for the costs of a child’s education in 2024? Do the income from the sale of apartments fall under the personal income tax exemption provided for in clause 2.1 of Article 217.1 of the Tax Code of the Russian Federation? 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
Proactive approach in proving good faith
As part of the control work, the tax authorities have a wide range of tools to identify offenses and identify the perpetrators. At the same time, the limit for the implementation of such measures is expressed in the standard of proof of guilt and implies a counter obligation of the taxpayer to prove good faith. The analysis of the criteria of proof of guilt in the detection of an offense and their correlation with the presumption of innocence is in the article.
Keywords: burden of proof, tax reconstruction, good faith, intent, standard of proof, anti-bias norms, valid tax obligations
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 A.D. Sedova, Advisor to the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, a.sedova@tax.gov.ru
Legal reference point
The application of a reduced tax rate for the USN when registering a taxpayer in another region
According to the tax authority, since the taxpayer is registered at a new place of residence in another subject of the Russian Federation and entered into tax registration in this subject as an individual entrepreneur before the entry into force in 2022 of the regional law, which establishes reduced tax rates for the USN, he is not entitled to apply a tax rate of 1% in 2022. 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
Retraining of legal relations with the self-employed into labor relations
The tax authority, based on the results of an on—site tax audit, revealed facts of unlawful non-transfer to the budget of insurance premiums from the income of individuals who pay professional income tax, whose legal relations were reclassified into labor. 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
Express consultation
Some issues related to the state registration of legal entities and individual entrepreneurs
Is it necessary for the state registration of an individual as an individual entrepreneur to submit to the registration authority a passport of a citizen of the Russian Federation, as well as a document confirming registration at the place of temporary residence? Does the registering authority have the right to refuse state registration of a commercial organization stating in its name a derivative of the word “Russia” (ros)? What is the procedure for the withdrawal of a participant from a limited liability company (LLC)? S.V. Gladilin, Adviser to the State Civil Service of the Russian Federation, 2nd class, answered these and other questions from taxpayers.
Taxation and accounting
Tax consequences of illegal dismissal of an employee
The features of taxation in case of illegal dismissal of an employee are considered: when paying average earnings during forced absenteeism, compensation for moral damage, compensation for delayed payment of wages, etc.
Keywords: wages for the time of forced absenteeism, compensation for moral damage, compensation for delayed payment of wages, dismissal payments, court costs
Author: I.V. Artelnykh, accountant-consultant of LLC Audit Firm OSBI, gardering@yandex.ru
The main innovations for the income tax agent — a source of income payment to foreign organizations
Since January 1, 2024, failure by a tax agent to submit a tax calculation (including when transferring exclusively income not subject to taxation at the source of payment to a foreign organization) is the basis for suspending operations on his bank accounts and transfers of his electronic funds. Explanations of innovations related to the payment of income to foreign organizations, as well as the application of a new form of tax calculation, are in the article.
Keywords: corporate income tax; tax agent — the source of payment; foreign organization; changes in legislation; a new form of tax calculation of the amounts of income paid to foreign organizations and the amounts of taxes withheld