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Upon the adoption of the new Law in concordance with article 199 of the RF Criminal Code for the purposes of qualification of the violation of the law, the sum of taxes which within the period of 3 financial years in a row makes more than RUR 2 million or the sum of concealment exceeding RUR 6 million is recognized as a large concealment. The sum of taxes which within the period of 3 financial years in a row makes more than RUR 10 million or the sum of concealment exceeding RUR 30 million is recognized as an especially large concealment. Before the Law was adopted the sum of taxes which within the period of 3 financial years in a row made more than RUR 500 thousand or the total sum of RUR 1.5 million was recognized as a large concealment, and the sum of taxes which within the period of 3 financial years in a row made more than RUR 2.5 million or the total sum of RUR 7.5 million - as an especially large concealment.

6. According to the Federal Law from December 17, 2009 No 318-FZ changes were made to the RF Tax Code, concerning the implementation of application procedure for VAT reimbursement.

The Law defines the procedure for submission of the application, its consideration and the possibilities for decision. It is important that the application for VAT reimbursement can be submitted either by (a) a large taxpayer (whose own tax liabilities within the preceding 3 years made no less than RUR 10 billion) or (b) by a taxpayer that together with the tax declaration submitted a valid bank guarantee envisaging the liability of the bank to pay to the budget on behalf of the taxpayer the sums of the tax that were received by him (taken into account) excessively as a result of reimbursement of the tax by application in case the decision on the reimbursement of a cum of the tax that was applied for reimbursement is cancelled totally or partially. It should be noted that only the guarantees from the banks included in the corresponding list are recognized, which includes only the banks with the authorized capital of no less than RUR 500 million and the own funds of no less than RUR 1 billion.

7. According to the Letters of the RF Ministry of Finance from December 18, 2009 No 03-0715/167 and the Federal Tax Service from December 29, 2090 No ShS -22-3/985@ the procedure for application of VAT deductions when executing geologic and exploration works, including the boring of search and exploration wells in case later these wells are recognized as dry and are liquidated without the star of exploitation.

The RF Ministry of Finance has explained that, according to the general procedure, in order for the paid VAT to be accepted for the deduction (reimbursement) the following conditions should be met: the purchased goods (works, services) were to be accepted for accounting, there are invoices for purchased goods (works, services) and these goods (works, services) were purchased for entrepreneurial activity with the purpose of deriving income. Since the purchase of the geological information is necessary to develop a plot of subsoil for the purposes of oil production, the sum of VAT claimed for the geological and exploration works is to be deduced according to the generally established procedure including for those oil wells that are liquidated without the start of exploitation.

8. According to the Letter from the RF Ministry of Finance from December 24, 2009 No 0302-07/1-561 the issue on submission of the single (simplified) tax declaration by a taxpayer to a taxation body is explained. In concordance with paragraph 2 article 80 of the RF Tax Code the persons recognized as taxpayers of one or several taxes and not making operations resulting in transfer of the monetary funds on its banking accounts (in the organizations cash-point) and not possessing the objects of taxation for these taxes submits the single (simplified) tax declaration.

The RF Ministry of Finance explains that in case the taxpayer does not have an object of taxation, and there were transfers in the banking accounts, the taxpayer does not have any reasons to submit the declaration in the simplified form. Chapters 21 (VAT), 25 (taxation of profit) and 30 (tax on organizations profit) of the RF Tax Code do not exempt the taxpayers from submitting RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES the declaration for the corresponding taxes that is why the zero tax declaration should be submitted separately for each of the taxes according to the form established for it.

9. According to the Letter of the RG Ministry of Finance from December 25, 2009 no 03-0711/331 the issue on the application of VAT by an autonomous organization when executing works (rendering services) for legal entities and natural persons within the framework of the task of the founder of the given organization is clarified.

The RF Ministry of Finance explained that the autonomous organization is not a government body and hence the privilege envisaged by paragraph 2 article 146 of the RF Tax Code concerning the exemption of the operations of the government bodies and local governments from VAT within the executing the unique authority they have does not apply to the autonomous organizations. The taxation of the works (services) of the autonomous organization should be made according to the general procedure regardless of the source of payment for these works (services), even in case such works (services) are made for free.

10. According to Letters of the RF Ministry of Finance from December 25, 2009 No 03-11-09/and from December 28, 2009 No 03-11-06/3/304 the question on application of the statements of chapter 26.3 The system of taxation in the form of the single tax on the imputed income for some kinds of activities regarding the activity of leasing (1) a shop; (2) warehouses for (a) retail and (b) wholesale trade, as well as for the storage of goods was clarified.

The RF Ministry of Finance explained that in concordance with subpoint 13 point 2 article 346.26 of the RF Tax Code single tax on the imputed income is applied for some kinds of activities, for instance, for the entrepreneurial activity in the sphere of rendering services for transferring for the temporary ownership and (or) use of the site for trading located in the objects of the stationary trading chain with no trading halls, objects of non-stationary trading chain, as well as the objects of the organization of catering without the hall for clients servicing.

A shop is a specially equipped building (part of the building) envisaged for sale of goods and rendering services to the clients and equipped with the trading, auxiliary, administrative premises, as well as premises for receipt, storage of goods and their preparation for sale. Correspondingly, the activity of leasing a shop cannot be transferred to the single tax on the imputed income.

The entrepreneurial activity connected with the leasing of the warehouses for the purposes of wholesale or exclusively for the purposes of goods storage (as store premises) by the lessee is also not subject to be transferred to the single tax on the imputed income.

As for the entrepreneurial activity of leasing the warehouses for the purposes of organization of the retail trade and storage of goods by the lessee, that are to be later sold on the rented premises, then, in case the conditions of chapter 26.3 of the Code are fulfilled, such activity may be transferred to the taxation with the single tax on the imputed income.

11. According to the Letter of the RF Ministry of Finance from December 28, 2009 No 03-0207/1-576 the question on the unpaid accounting documents drawn by the taxation bodies to the banks clients was clarified. The RF Ministry of Finance made a conclusion on the banks not having a right to return encashment letter of the tax bodies to the collectors proves its position by investigating the statements of the RF Tax Code only. However, the RF Tax Code does not regulate the charging and payment operations. It would be more correct to refer to paragraph 12.7 of the Regulations of the Central Bank of the Russian Federation from October 3, 2002 No 2-P On noncash payments in the Russian Federation, in concordance to which the banks rendering services to debtors execute the received encashment letters with the submitted executive documents or, in case the monetary funds on the account of the debtor are insufficient or lacking for the satisfaction of the collectors demands, make a note on the encashment document on full or partial non-execution of the requirements on connection with the absence of the monetary funds on the account of the debtor and place the encashment letter with the attached executive document to the files for non-balance account No 90902 Accounting documents not paid duly (so-called file No 2, taken into account by the bank balance). Encashment letters referred to the files No 2 of the bank are executed with the monetary funds are received according to the order established by the legislation.

REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION...

12. According to the Letter from December 29, 2009 No 03-04-05-01/1032 the RF Ministry of Finance answered a private question on the calculation of the tax on personal incomes when the participant leaves the society. Basing on the references to paragraph 1 article 219 and article 212 the RF Ministry of Finance concluded that when a participant leaves the society the profit in the form of the paid real value of the share emerges which is to be taxed with the tax on the personal incomes emerges and no double taxation is made.

The position of the RF Ministry of Finance can be illustrated in the following way.

In concordance with article 90 of the RF Civil Code the authorized capital of the limited liability company is made out of the value of its shares purchased by the participants. Thus, the profits from the realization of a share of participation in the capital of the limited company are, in fact, according to paragraph 2 subpoint 5 point 1 article 208 and point 1 article 219 of the RF Tax Code the objects for taxation with the personal incomes tax.

In contrast to securities and futures such an object as material benefit envisaged by point article 212 in the form of the excess of the market value over the real price of the deal does not apply to the shares of participation and other property rights. That is, regardless of the market price by the date of the purchase of the share of participation in the capital of the limited company, the taxation base in the form of the material benefit is not calculated for it and the expenses for its purchase are fixed at the level of cash expenses.

When selling a share (its part) in the authorized capital of the limited company the taxpayer has a right, according to subpoint 1 point 1 article 220, to reduce the sum of the incomes levied with tax by the sum of the expenses made and proved by documents connected with the receipt of these incomes. That is why the difference between the earnings and the real expenses for purchase proved by documents is to be levied with the tax. Thus, there is in fact no double taxation.

In concordance with subpoint 2 point 1 article 228 the liability to pay the tax from such incomes is incumbent directly on the taxpayer (and not on the tax agent).

Besides, the Letter of the RF Ministry of Finance and the RF Federal Tax Service from June 25, 2009 No MN-22-6/511@ On fulfillment of the statements of the Federal Law No 312-FZ from December 30, 2008 by the taxation bodies should be taken into account, in which the situations connected with the registration of the limited liability companies, filling in the documents and other bureaucratic details defi ning the transfer of the property to the share of the participant of the limited liability company is quite specifically analyzed.

13. According to the letter of the RF Ministry of Finance from December 31, 2009 No 03-0208/95 it is clarified that in concordance with point 11 article 40 of the RF Tax Code when defining and recognizing a market price of goods (works, services) the official sources of information on market prices for goods (works, services) and exchange quotations are used. The list of the offi ned by the RF Tax Code. Hence, in cial sources of information on market prices is not defi the opinion of the RF Ministry of Finance, when applying the market prices the information on prices published in the official publications of the authorized bodies including statistics and pricing bodies can be used.

14. According to the Letter of the RF Ministry of Finance from December 31, 2009 No 03-0306/1/835 the question on the period for accounting for the purposes of amortization calculation of the fixed assets subject to the state registration (objects of immovable property etc.) is clarified. For instance, the RF Ministry of Finance concludes that when reorganizing in the form of affiliation, the affiliated company charges amortization in the tax accounting up to the month (inclusive) when the reorganization was completed. At the same time the organization that received the amortized property as a result of reorganization in the form of affiliation, has a right to charge amortization for the property mentioned starting with the 1st day of the month following the month when the reorganization has been completed. At the same time, as it is underlined by the RF Ministry of Finance, for the objects of fixed assets the rights for which are to be registered by the state the amortization is charged by the reorganized organization starting with the date mentioned only on condition that the taxpayer has received the docuRUSSIAN ECONOMY: TRENDS AND PERSPECTIVES mental prove of the fact of submission of the documents for registration of the rights for this property by that time.

15. According to the Letter of the RF Ministry of Finance from January 11, 2010 No 03-11-06/1/the questions on application on the single agriculture tax are clarified, for instance the procedure for definition of the proportion of the agriculture goods in the total amount of the produced goods.

Since, in concordance with subpoint 1 point 5 article 346.5 of the RF Tax Code when defining the object of the taxation the incomes of the taxpayers of the single agriculture tax are defined by cash method, when calculating the percentage proportion of the incomes from the sale of the agriculture goods produced by taxpayers in the total incomes from sale of goods (works, services), the taxpayers should take into account the total incomes basing on cash method.

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