Expected clarifications of the Federal Tax Service of Russian Federation on the application of Art.  54.1 of the Tax Code of the Russian Federation, the practice of the Supreme Court of the Russian Federation 2020 - 2021 years on the issues of responsibility for counterparties, what is wrong in current practice, and how it should in fact be, internal factors of tax security when working with counterparties. 

    These and other issues were discussed by the heads of public receptions of the regional Commissioner for the Protection of the Rights of Entrepreneurs on January 28th.

    Opening the seminar, the Moscow Region Business Ombudsman Vladimir Golovnev summed up the work of the past year and outlined the main areas of work of the Ombudsman's institute in 2021.

    According to Golovnev, 2020 was not an easy year.

“The past year was a record one in terms of the number of applications received by us both in writing and orally. In 2020, we reviewed almost 8 thousand applications (7,891).  Most of them arrived from March to July 2020 (5707).  During the same period in 2019, only 568 applications were received", the Business Ombudsman noted at the beginning of his speech.

    The applications received in the period from March to July were mainly devoted to several topics: 64.3% - requests for easing the imposed restrictions, 24.1% - issues related to compliance (interpretation) of restrictions, 11.6% of those with changing in legislation.  At the same time, the proposals mainly concerned the expansion of the list of industries most affected by the coronavirus pandemic.

    “I know that during the most severe restrictions, the work of public receptions in municipalities practically did not stop.  Many heads of public receptions provided comprehensive information support to entrepreneurs, monitored the state of the business climate in urban districts, assisted in obtaining certificates of force majeure, provided the necessary assistance in preserving business, assisted entrepreneurs in obtaining soft loans.  In this regard, I would like to express my gratitude to all the heads and employees of public receptions for the high professionalism and selfless work shown during this period”, said Vladimir Golovnev.

    The Business Ombudsman also drew the attention of the seminar participants to the need for a more thorough organization of interaction with city prosecutors.

“In July 2020, the Moscow Region Prosecutor Sergey Vladimirovich Zabaturin suggested that we expand the practice of holding joint receptions at the municipal level.  We supported this idea and got involved in this work. During the second half of 2020, 73 joint receptions were held in 36 municipalities, during which about 98 applications of entrepreneurs were considered. From the prosecutor's office I get very good feedback on the results of joint work, therefore we will continue our practice this year, ”said the Commissioner for the Protection of the Entrepreneur's Rights in the Moscow Region.

    One of the trends of the coming year, according to Golovnev, will be the strengthening of control by the tax authorities in relation to taxpayers.

“This must be borne in mind.  Our task is to inform, remind, explain.  These measures should contribute to the prevention of violations of tax legislation", Vladimir Golovnev said.

    In this regard, Vladimir Golovnev reminded of the need to disseminate in the business environment of the region the recommendations of the Federal Tax Service of Russia on the mandatory use of cash registers by catering organizations.

“On January 27th, the Moscow Region Tax Service held an online conference on the issue of strengthening tax control over organizations providing catering services.  During the period of the pandemic, cases of non-use or use with violations of cash registers by restaurants and cafes became more frequent. 

     The tax inspectorate did not ignore these episodes. At this stage, the FTS informs about the strengthening of control over compliance with tax legislation, as well as about possible negative consequences that may arise from unscrupulous entrepreneurs.  Therefore, I ask you to bring this information to the maximum number of organizations working in the field of public catering.  There is still time to correct the shortcomings, then let them not be offended”, Vladimir Golovnev addressed the heads of public reception offices.

    At the end of his speech, the regional Business Ombudsman gave a word to Vadim Zaripov, head of the analytical department of the Pepeliaev Group legal company, who told the seminar participants about the main principles of taxpayer liability for violation of tax legislation by a counterparty, as well as about internal factors of tax security when working with a counterparty.

    Vadim Zaripov drew the audience's attention to the fact that the tax authorities, in addition to strengthening control over taxpayers and their counterparties, are currently adjusting the approach to audits.  The reason for the latter is the lack of clear legislative formulations on this topic.

    According to the expert, in some cases, the taxpayer may be held liable for non-payment of taxes by his counterparties.  This happens if the taxpayer, having entered into an agreement with a one-day firm, did not show due diligence and caution when choosing a counterparty.  As a result of such a transaction, the taxpayer receives a so-called unjustified tax benefit.

     “The legislation does not clearly regulate the basis of the taxpayer's liability for the counterparty.  The explanations of the Federal Tax Service of Russia and the experience of judicial practice cannot save business from mistakes when choosing counterparties.  In these conditions, entrepreneurs can be advised to pay special attention to internal factors of tax security - first of all, to prevent the negligence of employees when choosing and checking contractors.

     It is also necessary to take appropriate security measures to exclude commercial bribery of employees, fraud and corporate collusion in the interests of counterparties”, concluded Vadim Zaripov, head of the analytical department of the Pepeliaev Group legal company.