Review of Regulatory Documents Concerning Taxation L. Anisimova In February-March there were decisions made that specify the procedure for submission of tax documents and formation of separate tax commitments as to property income, land and transport taxes, VAT. The concept for the creation of control system over goods export from the customs territory of the Russian Federation has been developed. The issue on application of tax regime of processing in the customs territory has been clarified.
1. According to the letter of the Ministry of Finance of the Russian Federation from 4 March 2008 No 0305-04-02/14 the issue on the procedure for submission of tax declaration on transport tax, assets tax and land tax to tax institutions has been clarified. For instance, it has been elucidated that it is the responsibility of tax payers with whom transport vehicles recognized as subjects to taxation are registered in concordance with the legislation of the Russian Federation to submit tax declarations on transport tax to a tax institution in accordance with clause 357 and paragraph 1 clause 363.1 of the Tax Code of the Russian Federation.
Thus, the Tax Code of the Russian Federation does not envisage that organizations that are not recognized as tax payers of the transport tax are to submit tax declarations (tax calculations based on advance payments) on transport tax.
Situation with the property tax is not like that. Recognition of organizations as taxpayers for property tax does not depend on presence or absence of corresponding object of taxation. The organization is to submit tax declarations (tax calculations based on advance payments) to taxation bodies in concordance with clause 386 of the Tax Code of the Russian Federation regardless of whether this organization’s property is regarded as taxation object or not.
As for land tax, according to the opinion of the Ministry of Finance of the Russian Federation, tax declarations (tax calculations based on advance payments) should be submitted to taxation bodies by tax payers – organizations and natural persons which are individual entrepreneurs and using land plots for entrepreneurial activity which they own by the right of property or by the right of constant (permanent) use.
2. According to the Letter issued by the Ministry of Finance of the Russian Federation on 6 March No 03-02-07/1-84 it is clarified that upon an organization operating in the territory of the Russian Federation through a separate branch the application on registration is submitted to the tax body of the place where that separate branch has been created in a month after its establishment. This procedure applies also in case if the organization itself is registered at a tax body in the territory of municipal formation where its separate branch is being formed.
3. According to the letters of the Ministry of Finance, Federal Tax Service of the Russian Federation from 12 March 2008 No ShS-6-3/162, Federal Customs Service of the Russian Federation from 23.01.2008 No 01-18/2226 the issue of application of customs processing regime in the customs territory is clarified.
According to clause 179 of the Customs Code of the Russian Federation any interested person, even if not carrying out goods processing operations personally, can obtain permission for goods processing in the customs territory. The form for information submission is established by the Order of the State Customs Committee from 15.09.2003 No 1014.
According to paragraph 1 clause 174 of the Code processing, including servicing, in the customs territory is allowed if there is a permission of a customs body. Declaration of goods imported in the customs territory of the Russian Federation, in concordance with the customs processing regime in the customs territory is possible only if there is permission for goods processing in the customs territory. A person, who obtained such permission, is liable to pay customs duties, taxes on goods placed under the customs processing regime in the customs territory. If the permission for processing is obtained by a person that does not carry out operations of processing of goods place under the customs processing regime in the customs territory himself, information on such an organization that directly conducts operation on goods (or their parts) processing, are included to paragraph 12 of the permission for processing.
Thus, tax bodies can obtain information on real supplier of goods (jobs) on goods processing in the customs territory out of the approved form.
4. According to the letters of the Ministry of Finance of the Russian Federation from 7 February 2008 No 03-05-04-01/5 and Federal Tax Service of the Russian Federation from 12 March 2008 No ShS-6-3/163 the issue on exemption from property tax of the seacrafts with nuclear electric power and seacrafts providing nuclear technological servicing. In the opinion of the Ministry of Finance of the Russian Federation, privilege of paragraph 10 clause 381 of the Tax Code of the Russian Federation also applies to self-propelled or floating vessels with nuclear electric power installations, vessels of nuclear technological servicing, including floating nuclear heat and power plant.
5. According to the letters of the Ministry of Finance of the Russian Federation from 13.02.2008 No 0311-02/19 and Federal Tax Service of the Russian Federation from 12 March 2008 No ShS-6-3/164 the issue on withdrawals when applying single tax on imputed income is clarified. According to the Tax Code of the Russian Federation single tax on imputed income is not applied to the kinds of entrepreneurial activity mentioned in paragraph 2 clause 346.26 of the Code, in case they are carried out within the framework of partnership (agreement on joint activity) or agreement on trustee property management, as well as in case they are carried out by tax-payers referred to as the biggest tax-payers according to clause 83 of the Code.
Criteria for Russian organization including in the list of the biggest taxpayers are established by the Order of the Federal Tax Service from 16 May 2007 No ММ-3-06/308@. Specific features of the biggest taxpayers registration are approved by the Ministry of Finance of the Russian Federation from 11 July 2005 N 85n.
An organization receives the status of one of the biggest taxpayers at the moment it is registered at a tax body as one of the biggest tax-payers and receiving the corresponding notification. According to explanation by the Ministry of Finance of the Russian Federation, the organization registered as one of the biggest taxpayers should transfer from paying single tax on imputed income to the general procedure starting from the beginning of the quarter following that when it received notification on registration at the taxation body as one of the biggest tax-payers.
6. According to the letters by the Ministry of Finance of the Russian Federation from 18.02.2008 No 0214-10/359 and by the Federal Tax Service of the Russian Federation from 13 March 2008 No VЕ-6-5/issues on the procedure of expenses for compensation payments ascribing, which are envisaged by paragraph 9 clause 31 of the Federal Law from 27 July 2004 No 79-FZ "On state civil service in the Russian Federation " (on payment of four-month salary on resignation in connection with reorganization, structure change, government body liquidation). Such compensations are to be ascribed to clause 211 of the Federal Budget Code “Wages”, that is they are not regarded as social payments.
7. According to the writ of the Constitutional Court of the Russian Federation from 13 March 2008 No 5P indention 4 subparagraph 2 paragraph 1 clause 220 of the Tax Code of the Russian Federation in the version before the Federal Law from 20.08.2004 № 112-FZ came into effect is clarified.
The former version of the Tax Code of the Russian Federation envisaged that, for instance, the property is purchased for common share ownership; the sum of the tax deduction from the natural person’s income tax is distributed among co-owners in accordance with their share in property.
Questionable situation arose when a natural person purchased common accommodation for himself and his underage child. That is a child became an owner not making expenses to purchase his share. In accordance with the Tax Code of the Russian Federation, property deduction can be applied either in the amount established by the Code or in the amount of expenses really made by the tax-payer to purchase the property.
The question arose how to take into account parent’s expenses for purchase of the share that will become property of the child. The Constitutional Court explained the following. In case such property deduction is applied within the set limit, this limit deduction is granted not to every share-holding resident, but to the object as a whole – house, flat etc. In case deduction is granted at the amount of expenses really made, indention 4 subparagraph 2 paragraph 1 clause 220 of the Tax Code of the Russian Federation (now indention 18) should be applied in connection with other statements of the Tax Codes of the Russian Federation, as well as with clauses 17, 18, 21, 28, 210 and 249 of the Civil Code of the Russian Federation and clauses 54, 56 and 64 of the Family Code of the Russian Federation. In such a context expenditures made by a parent to purchase a share for underage child in common property can be excluded while taxation of expenses really made by them within the total amount of deduction established by the law.
8. According to the letters of the Ministry of Finance of the Russian Federation from 15.01.2008 No 0307-11/09 and Federal Tax Service of the Russian Federation 21.01.2008 No 03-00-08 it is clarified that exemption from VAT, established for property assignation, non-material assets, property rights as a contribution to charter (combined) capital of economic societies and partnerships, or share contribution in share funds of cooperative societies, is not applied to the property given to unit investment trust.
9. According to the letter of the Ministry of Finance and Federal Tax Service of the Russian Federation from 12 March 2008 No ShT-15-2/270 it is explained that at present according to the Federal Law “On lotteries” requirements for lottery equipment as well as lottery programs used while conducting stimulating and non-governmental lotteries are not established. In the opinion of the Federal Tax Service of the Russian Federation it is necessary to define distinct parameters (characteristics) of the lottery equipment, and also technically possible percent of winning. This view is noticeable since legislative uncertainty as to lottery equipment creates opportunities for possible abuses and results in the loss of taxation base.
10. According to the Direction of the Government of the Russian Federation from 7 March 2008 No 288-r Conception of the control system over goods export the customs territory of the Russian Federation and control over application of zero duty rates to value added tax while goods export (further - Conception) was approved.
A number of ministries, Federal Tax Service included, are to prepare a plan of actions to fulfill the Conception and approve it. Conception was created within the framework of the Federal Target Program “Electronic Russia” and envisages use of electronic paper turnover while organizing information interaction between the participants of foreign economic activity, customs and taxation bodies; automatic creation of information necessary to ascertain real goods export on the basis of information in the primary sources; quick offer of information on actual exporting of goods mainly in the form of electronic documents of legal value by customs bodies to the participants of foreign economic activity; quick exchange of information necessary to implement customs and tax control etc.
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