The tax service became federalFor the last week against usual normotvorcheskoj to activity of enforcement authorities by the basic event there was a reorganisation of the State tax service in Federal tax service of Russia. In practical work tax services have continued check of conformity of activity of subjects of managing to the Russian tax laws.
Reorganization of tax service of Russia
the State tax service of Russia was reogranizovana on the basis of the Decree of the president “ About structure of the central bodies of federal executive power “ from September, 30th, 1992 as the independent division is included In structure of central office of Federal tax service Central administrative board of tax investigations. According to the decree of the president and the current legislation all functions of the abolished enforcement authority are assigned to again created Federal tax service.
In the Ministry of Finance of Russia and State tax inspektsiy are developed Time position “ About an order of payment of duties on oil, including a gas condensate “ and “ Changes and additions to the Instruction about the taxation of profit and incomes of foreign legal bodies “.
Time position provides introduction of the differentiated duty considering objective distinctions of conditions of oil and gas condensate production on territories. The average rate of the excise should make 18 %.
“ Changes and additions to the Instruction about the taxation of profit and incomes of foreign legal bodies “ Do not contain essentially new positions, and bring system of the taxation of foreign citizens into accord with the changes of tax laws accepted by parliament in the summer of this year.
last week the Ministry of Finance and the Main tax service of Russia have dispatched to all tax inspections the telegramme concerning profit tax payment in IV quarter 1992. According to the telegramme existing practice when tax bearers, underestimating the sum of advance payments should be changed, actually used interest-free budgetary credits. On a new order, tax bearers will be on - former to pay advance payments of the profit tax, however their sum should be not less, than in III quarter.
in tax inspections of Russia the letter " also has been sent; About the taxation of not used means of fund of target financing of stock exchanges for 1991 “ Specifying substantive provisions of the letter of the State tax service of Russia from 06. 08. 92.
In the letter it is underlined that the sums of means of funds of target financing of the stock exchanges not used for January, 1st, 1992, directed to the first half of the year of current year on realisation of their authorised activity, are not subject to the taxation at profit tax calculation in 1992. In 1992 the means of such funds not used for July, 1st, 1992 if as of this date stock exchanges had been concluded contracts on delivery of the equipment or performance of other works which were subject to financing at the expense of means of funds of target financing (within the sums under such contracts) also are not subject to the taxation.
In all other cases of means of the specified funds, not used for July, 1st, 1992, and also directed during the current year in authorised capitals of stock exchanges or on other purposes, are subject to the taxation in an order defined by the letter of the State tax service of Russia from 06. 08. 92.
last week in management of a technique and audits of the State tax service of Moscow working out of methodical instructions in the order of application of economic sanctions at infringement of payment of the profit tax has been continued. Penal sanctions at documentary check of calculation of the profit tax for 1991 - are supposed to be applied 1992 not to the sum of the underestimated taxable profit, and to the sum of the underestimated profit tax.
so, for example, if the sum of tax privileges is wrongfully overestimated on 100 thousand roubles and accordingly the taxable profit is underestimated for the same sum, the budget will receive less 32 thousand roubles (at the existing rate of the profit tax of 32 %). According to the developed document, penal sanctions will be applied to the sum of the underestimated taxable profit of 100 thousand roubles.
the reorganisation which has Begun on this week of the central enforcement authorities yet has not mentioned the State tax service of Moscow.
the state tax service of Moscow created on July, 1st, 1990, includes 9 district managements and 35 territorial tax inspections. District managements supervise territorial tax inspections and provide communication of tax service with city prefectures. Except district managements, in the State tax service of Moscow there are functional services. Their problem includes working out of a technique of control services, realisation of communication of the Moscow and Russian tax services with a legislature of Russia.
last week management under the taxation foreign legal and physical persons of the State tax service of Moscow was engaged in study of the information received from Central administrative board of tax investigations of the State tax service of Russia, about infringements in a procedure for registration and financial activity of representation of the known American company (according to operating order the firm name which legal investigation is in manufacture in tax service, is not disclosed). This firm, without having passed registration in the State tax service of Moscow, within two years worked in the Russian market and, having curtailed the activity, has not presented the tax declaration.
Such infringements of financial discipline by foreign legal bodies, according to one of employees of tax service, are not individual and became possible from - for imperfections of system of accreditation, opening of bank accounts and an order of representation of tax declarations. Prepared in the Ministry of Finance “ Changes and additions to the Instruction about the taxation of profit and incomes of foreign legal bodies “ and also developed by the Ministry of Justice of Russia about accreditation, economic activities rules should not only correct new Position, but also order system of the taxation of foreign legal bodies in territory of Russia.
last week tax inspections of Moscow continued documentary checks of the accounting reporting for 1991 and the beginning of 1992. According to preliminary data, the basic revealed lacks are errors in kalkulirovanii cost prices and wrong reflexion of results of previous documentary checks.
collection by the Moscow tax inspections of high penalties for delay of payments of all types of tax became a consequence of planned checks. Before introduction in action of the new Law “ About bases of tax system in the Russian Federation “ since January, 1st, 1992 to tax bearers financial sanctions in the form of collecting of 10 % from the delayed sums of taxes or other obligatory payments were applied. In the new Law item 1 article 13 () provides that the tax bearer who has broken tax laws, is punished by the penalty at a rate of 10 % not from the most delayed sum of the tax, and from the tax sums for last accounting quarter directly previous check.
that infringements of tax discipline often come to light only after some months (as a result of planned checks), it is connected with congestion of district tax services. Thus, for example, for payment delay in I quarter, found out by tax service in IV quarter, the penalty will be raised from the tax added in III quarter. Hence, the penalty sum only for delay of payments can exceed originally added tax considerably.