№ 2/2024

CONTENTS No. 2/2024 OF THE JOURNAL “TAX POLICY AND PRACTICE”

Room person

“The main purpose of the introduction of the ENS is to simplify the payment of taxes”

In an interview with the editorial board of the magazine, the head of the Debt Management Department of the Federal Tax Service of Russia, N.V. Shalygina, spoke about the main changes in the application of the unified tax account, the reasons for this innovation and the results achieved.

Interview

Insurance premiums — 2024: new in calculation, payment and reporting

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, spoke about the results of the application of the unified tariff of insurance premiums last year and changes in the field of insurance premiums that came into force in 2024 or which are extended to legal relations that arose from 01.01.2023.

Events. Evidence. Comments

Property taxation in the new subjects of the Russian Federation: answers to taxpayers’ questions

Should an individual entrepreneur registered and operating in the new subjects of the Russian Federation pay a transport tax? What should a legal entity do regarding the payment of transport tax if it did not have time to re-register the car as of 01.01.2024? Should land tax be paid when renting land? These and other questions were answered by the head of the Special Projects Department of the Federal Tax Service of Russia, T.N. Shinaliev.

Ask and we will answer

Current comments on the taxation of various types of property. Ending

The Head of the Property Taxation Department of the Federal Tax Service of Russia, A.V. Laschenov, answered the questions of taxpayers asked during the Winter Online Business Congress for Accountants and Managers held in December 2023.

Complaints about acts, actions (inaction) of tax officials: terms, subject of appeal, proper defendant

Is it possible to file a complaint with the Federal Tax Service of Russia through the taxpayer’s personal account? Does the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia consider only complaints within the stated arguments or can it independently eliminate conceptual violations? These and other questions were answered by the head of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service Russia R.V. Yakushev.

Legal reference point

Income from the sale of real estate that has not been used in business activities is not taxed according to the USN

The taxpayer considered that the tax authority unreasonably included in the tax base for the USN income received from the sale of an apartment in 2021. In his opinion, income received from the sale of real estate that was not used for business purposes is subject to personal income tax. The details of the dispute are in the material.

Keywords: Sole proprietor, USN, personal income tax, dispute

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

Illegal additional assessment of tax on the USN by the type of activity for which the individual entrepreneur paid the UTII

The higher tax authority received a complaint from a taxpayer (individual entrepreneur) against the decision of the tax authority to bring to justice for committing a tax offense. In the complaint, the individual entrepreneur pointed out the illegality of this decision, made based on the results of a desk tax audit of the tax return for tax paid in connection with the application of the simplified taxation system for 2020. The details of the dispute are in the material.

Keywords: sole proprietor, UTII, dispute

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

VAT deductions for the purchase of mining equipment

The tax authority conducted a desk tax audit of the VAT declaration for the third quarter of 2022, in which the taxpayer claimed tax deductions for VAT in respect of purchased equipment. The tax authority has established that the taxpayer has purchased equipment for mining cryptocurrencies. At the same time, in the opinion of the tax authority, the taxpayer in violation of subclause 1 of clause 2 of art. 171 The Tax Code of the Russian Federation unlawfully declared VAT deductions, since cryptocurrency mining operations are not subject to this tax and, accordingly, the above equipment is not used in VAT-subject operations. The details of the dispute are in the material.

Keywords: taxes, disputes, VAT

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

Taxation and accounting

Conditions for the application of the FSB 25/2018 and selected practical issues

FSB 25/2018 “Lease Accounting” is mandatory for use starting with accounting statements for 2022 by all organizations that have concluded contracts related to the provision of property for temporary use, with the exception of public sector organizations. Failure to reflect in the reporting data that reliably characterize the objects of lease accounting will not change the real financial situation of the organization, but will lead to a distortion of its assessment, an artificial deterioration in the organization’s performance. The analysis of the situation and recommendations are in the article.

Keywords: lease accounting, FSB 25/2018, terms of use, land lease

Author: O.A. Antoshina, Chief methodologist of the audit company Audit-EL, 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

License rights to use the software: write-off of expenses in tax and accounting

On January 1, 2024, PBU 14/2007 became invalid, and starting with the accounting (financial) statements for 2024, FSB 14/2022 is applied, according to which the accounting procedure for licensed rights to use software is strikingly different from the rules of tax accounting. According to the author, the accountant must carefully comply with the requirements for maintaining both types of accounting, without sacrificing the quality of data for the sake of convenience.

Keywords: software; expenses for the acquisition of the right to use software; expenses for maintenance, adaptation and modification of software; tax accounting; accounting

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

The cost of experimental design and technological work that did not give a positive result is reflected in the customer’s accounting

For the purposes of profit taxation, expenses for development and technological work are taken into account at a time as part of other expenses related to production and sale, after their completion, regardless of the result obtained (positive or negative). Explanations are provided in the article.

Keywords: development and technological work, contract, contractor, lack of a positive result, accounting, taxation

Authors:

Yu.V. Kuryatnikov, General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru

V.V. Belyakova, Deputy General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru

Tax accounting of expenses for the maintenance of fixed assets and their maintenance in proper condition

Often, the specialists responsible for tax accounting do not have sufficient knowledge to properly qualify restoration work. In addition, most taxpayers are not interested in gradually recognizing the costs of restoring fixed assets, but seek to write them off at one time. These circumstances entail tax risks. An explanation of the fundamental rules, as well as an analysis of the mistakes made, is in the article.

Keywords: object of fixed assets, expenses for the maintenance of fixed assets and their maintenance in proper condition, tax accounting, qualification of expenses, repair, reconstruction, technical re-equipment, tax risks

Author: O.E. Cherevadskaya, Deputy General Director of Audit Expert LLC, avtor2@npip.ru

Electric car in the organization: features of calculating income tax and transport tax

The features of recognizing the costs of maintaining an electric car for the purposes of calculating corporate income tax (charging, purchasing a transponder, driving on toll roads, replacing and disposing of tires, washing, using a paid parking lot), as well as paying transport tax are considered.

Keywords: electric car, hybrid car, corporate income tax, electric car maintenance costs, transport tax

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

Voluntary dismissal: what problems an employer may face

Until recently, it was extremely rare for employees to challenge dismissal on their own in court. The courts decided to reinstate the employee only if there was convincing evidence of pressure on the employee from the employer. But judicial practice has changed dramatically recently. The details are in the article.

Keywords: voluntary dismissal, judicial practice, pregnant workers, absence of the date of dismissal in the employee’s application, the right of the employee to withdraw the application for dismissal, the need to clarify the motives of the employee’s application for dismissal

Author: E.V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru

Certain issues of taxation of residents of special economic zones

The rules for the application of tax benefits for SEZ resident organizations are considered, as well as controversial situations regarding their right to apply a particular benefit that have reached court proceedings.

Keywords: separate accounting of income (expenses), lack of production activity in the SEZ territory, purchase of real estate in the SEZ territory, application of reduced insurance premium rates

Author: A.N. Kozin, Head of the Planning and Economic Department of Avtodor Group of Companies, avtor5@npip.ru