№ 1/2024

CONTENTS No. 1/2024 OF THE JOURNAL “TAX POLICY AND PRACTICE”

Room person

Appeal guide: how to apply to the Federal Tax Service of Russia

The editorial board of the journal “Tax Policy and Practice” appealed to the head of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service of Russia, R.V. Yakushev, with a request to clarify which basic rules will help taxpayers file a complaint with the Federal Tax Service of Russia in order to minimize procedural costs.

Property taxation in new territories

Are there any benefits for participants in a special military operation? Are there any special features of taxation of the property of organizations? What steps have already been taken by the executive authorities of the new subjects of the Russian Federation to introduce property taxes? These and other questions were answered by the head of the Special Projects Department of the Federal Tax Service of Russia, T.N. Shinaliev.

Events. Evidence. Comments

Self-employed: interaction with organizations, permitted activities, attracting assistants

The head of the Department of Operational Control of the Federal Tax Service of Russia, V.G. Maltsev, answered the questions of the participants of the webinar on the application of the special tax regime “Professional Income tax”. The organizers of the event: the editorial board of the journal “Tax policy and Practice” and the company “Taxcom”. Despite the fact that Federal Law No. 422-FZ of 11/27/2018 “On conducting an experiment to establish a special tax regime “Tax on professional income”” has been in force for 5 years, the self-employed continue to have questions.

Current registration issues

The speaker of the webinar on this topic, organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”, was the head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D.E. Kuzmichev. How can I remotely register the termination of my activity as an individual entrepreneur if an individual cannot personally visit the registration authority? Will the registration authority accept an application drawn up in a foreign language and notarized by a notary of another state upon termination of an individual’s activity as an individual entrepreneur? The answers to these and other questions are in the material.

Winter business online congress of the Takskom company

On December 6, an online business congress for accountants and managers was held, organized by the IT company Takskom and the editorial office of the journal Tax Policy and Practice, with the participation of employees of the central office of the Federal Tax Service of Russia. The details of the event are in the review.

Interview

“I am confident that all the set goals will be achieved through joint efforts and the EAEU will become the most attractive region for investment”

The conversation with the head of the Tax Policy Department of the Eurasian Economic Commission, N.T. Mambetaliev, is devoted to its activities as a permanent regulatory body of the Eurasian Economic Union.

Ask and we will answer

Current comments on taxation of various types of property

The head of the Property Taxation Department of the Federal Tax Service of Russia, Ph.D. A.V. Lashchenov answered the questions of taxpayers asked during the Winter Online Business Congress for Accountants and Managers, held in December 2023 by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.

KKT: details of the cash receipt and features of application in new regions

What are the features of the use of CCT in new regions? For example, does the responsibility for non-use of CCT apply there? The organization is waiting for the transition to new fiscal drives. Will the use of old fiscal storage devices be limited? Is the use of KKT required in a garage construction cooperative (GSK) when accepting payments for electricity, infrastructure use, etc., not from its members, but from the owners of garage boxes? A.A. Sorokin, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, answered these and other questions from taxpayers

Some questions about the product traceability system

D.Y. Cherepanov, Deputy Head of the Office of Desk Control of the Federal Tax Service of Russia, explained to the participants in the turnover of traceable goods how to act in a given situation. How can I ship a traceable product to new regions if there is a transition period and electronic document management (EDI) is not yet applied? What should the organization’s actions be if the counterparty, citing the absence of penalties and other reasons, refuses to provide an invoice (UPD) for traceable goods? How do I ship a traceable product to a budget organization that does not apply EDI? The answers to these and many other questions are in the material.

On the procedure for reducing the tax on the USN and PSN on insurance premiums and other issues

The amendments introduced by Federal Law No. 389-FZ of 07/31/2023 in parts one and two of the Tax Code of the Russian Federation concerned, among other things, the tax paid in connection with the application of the tax code with the object of taxation “income” and (or) PSN, to be more precise, its reduction by individual entrepreneurs in the amount of insurance premiums for compulsory pension insurance paid for myself. In issue 12 of the magazine for 2023, the head of the Department of Special tax Regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, M.A. Sadykov, answered the questions asked during the interview. Today, he provides clarifications on specific issues of interest to taxpayers.

Current issues of personal income tax deductions and income taxation

Does the ex-husband have to file a declaration on the form 3-personal income tax, if in fact he will not receive income from the sale of a joint apartment? Do the costs of paying interest on a car loan relate to expenses directly related to the purchase of a car? Is it possible to reduce the amount of personal income taxable income from the sale of a car for these expenses? Is it possible to receive a social tax deduction for tuition expenses at a foreign resident’s school if it is located on the territory of Russia? These and 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.

Legal reference point

On the calculation of land tax in respect of land plots intended for individual housing construction and owned by commercial organizations

A taxpayer (organization) that owns several land plots has been notified by the tax authority of the calculated amount of land tax for 2020 using a rate of 1.5%. Having disagreed with this calculation, the taxpayer appealed to a higher tax authority with a complaint. In it, the taxpayer indicated that the land plots have the type of permitted use “for individual housing construction” and therefore a tax rate of 0.3% should be applied to them. The details of the dispute are in the material.

Keywords: dispute, complaint, Federal Tax Service

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

Unlawful addition of taxes, penalties and fines after the completion of an on-site tax audit and a decision on its results

8 months after the initial decision was made by the tax authority based on the results of the on-site tax audit, an additional decision was made, which increased the amounts of additional taxes, penalties and fines. So, if, according to the initial decision, the total amount of additional charges for VAT, personal income tax, insurance premiums, as well as penalties and fines amounted to 57 million rubles, then according to an additional decision adopted by the tax authority, it increased to 69 million rubles. The details of the dispute are in the material.

Keywords: disputes, complaint, Federal Tax Service, personal income tax

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

On the reduced tax rate paid in connection with the application of the simplified taxation system

The higher tax authority received a complaint from the company against the decision of the tax authority to bring to justice for committing a tax offense. According to the taxpayer, the tax authority unreasonably denied him the right to calculate the tax paid in connection with the application of the simplified taxation system for 2022 at a reduced rate of 1%. The details of the dispute are in the material.

Keywords: dispute, Federal Tax Service, taxes, complaint

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

Taxation and accounting

Termination of the lease agreement and transfer of inseparable improvements of the leased property to the lessor: taxation issues for the lessee organization

When transferring inseparable improvements by the lessee organization to the lessor, controversial issues often arise in terms of VAT and income tax. In order to avoid litigation, a combination of factors should be taken into account: the terms of the lease agreement, the specifics of the activities of the tenant and the landlord, the economic feasibility and nature of the improvements made, etc.

Keywords: inseparable improvements, termination of the lease agreement, tenant, landlord, VAT, corporate income tax, corporate property tax

Author: E.V. Korablina, Audit Director of Audit Service Partners LLC, avtor4@npip.ru

Allocation of direct and indirect expenses for profit taxation purposes

Taxpayers often attribute the cost of repairing fixed assets to indirect costs, regardless of the purpose of their use. The tax authorities adhere to the following approach: if fixed assets are used in the main activity of the taxpayer, then the costs of their repair (maintenance, maintenance, maintenance) should be classified as direct. This approach is also supported by the courts. Recommendations on how to classify expenses as direct and indirect are in the article.

Keywords: direct expenses, indirect expenses, corporate income tax, judicial practice