The taxation of permits
In January the State Tax Service and the Ministry of Finance of Russia have prepared the letter “ To the Ministerial council Commission - the Governments of the Russian Federation from 02. 12. 93 #Þß - Ï12 - 40916 “ in which it is provided that cost of permits on the rest, paid by the enterprise at the expense of means of Fund of social insurance, should be assessed with surtax. Yesterday the State Tax Service has received decision of the Ministry of Justice rather favorable for tax bearers: this position contradicts the legislation, therefore document registration is refused.
the Law “ About surtax from physical persons “ contains some internal contradiction of rather free of charge given permits. On the one hand, the item 3 laws are contained by the exhaustive list of kinds of permits indemnifications for which (paid by the enterprises) do not join in the cumulative taxable income of workers. Usual permits on rest and treatment are not included into this list. On the other hand, in the same place it is provided that the taxable income does not join the help in the monetary and natural form, rendered to physical persons from means of off-budget funds.
recognising that cost of the permits directly specified in the law, is not taxed irrespective of sources of their payment (including at the expense of fund sotsstraha), the above-named departments nevertheless have fixed in the document a surprising thing - fund money, being at the command the enterprises, an essence “ target financing of the enterprises “. It turns out that permits are paid not by fund, and the enterprises, and from them it is necessary to pay the tax as they are absent in the mentioned list. It has thus appeared one important detail is not considered: At payment of permits of the enterprise act only as agents of fund - money both belonged to fund, and belong.
without sharing opinions of the Ministry of Finance and the State Tax Service, Ministry of Labor has refused to vise the document, and Ministry of Justice, having refused registration, has put in dispute an end. Thus, executive power itself has understood interpretation of the law and it has prevented a shaft of judicial claims which would be inevitable in case of acceptance by tax inspections of the document to execution. Besides, the fact of acceptance by Ministry of Justice of such decision can be used as the indirect demonstration of correctness of the enterprise which have not kept the tax from the worker.
EVGENIE - TIMOTHIES