ФНС России разъяснила применение ст. 54.1 НК РФ о пределах прав при уменьшении налоговой базы, сумм налогов и страховых взносов

Елена Самтынова

ФНС России разъяснила применение ст. 54.1 НК РФ о пределах прав при уменьшении налоговой базы, сумм налогов и страховых взносов
vadimphoto1@gmail.com / Depositphotos.com

ФНС России разработала рекомендации для применения при доказывании и юридической квалификации обстоятельств, выявленных при проведении налоговых проверок, и для обоснования позиций налоговых органов при рассмотрении судебных споров по применению ст. 54.1 Налогового кодекса (письмо ФНС России от 10 марта 2021 г. № БВ-4-7/3060@ «О практике применения статьи 54.1 Налогового кодекса Российской Федерации»).

Документ содержит анализ соотношения положений ст. 54.1 НК РФ с иными предписаниями налогового законодательства. Разъяснены вопросы исполнения обязательства надлежащим лицом, а также по установлению и оценке умышленных действий налогоплательщиков, направленных на использование ими формального документооборота с участием «технических» компаний. В частности, ФНС России пояснила, каким образом следует провести оценку обстоятельств, характеризующих выбор контрагента, в силу которых налогоплательщик должен быть знать о формальном документообороте с участием «технических» компаний.

 Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Письмо налоговой службы содержит также позиции судов по вопросу наличия у контрагента цели неправомерного уменьшения налоговой обязанности по НДС в связи с операциями, совершенными с налогоплательщиком. Для правильной квалификации действий контрагента следует учитывать, что налоговая обязанность может неправомерно уменьшаться путем искажения правовой квалификации операций в целях налогообложения по сравнению с их подлинной квалификацией путем совершения притворных сделок.

Даны рекомендации, как проводить оценку бизнес-моделей ведения хозяйственной деятельности в рамках группы лиц, часть из которых применяют специальные налоговые режимы (упрощенную систему налогообложения, систему налогообложения в виде единого налога на вмененный доход для отдельных видов деятельности). 

Рекомендации направлены для непосредственного использования налоговыми органами в работе.

Источник: garant.ru

55 комментария

Thanks on your marvelous posting! I genuinely enjoyed
reading it, you are a great author.I will be sure to bookmark your blog and
will come back in the future. I want to encourage continue your
great posts, have a nice morning!

My partner and I stumbled over here from a different page and thought
I may as well check things out. I like what I see so i am just following you.

Look forward to looking over your web page again.

You could definitely see your skills within the work you write. The world hopes for even more passionate writers like you who aren’t afraid to say how they believe. At all times follow your heart. «A simple fact that is hard to learn is that the time to save money is when you have some.» by Joe Moore.

Unquestionably consider that that you stated. Your favourite justification seemed to be at the internet the easiest factor to understand of. I say to you, I certainly get annoyed whilst people think about issues that they plainly do not understand about. You managed to hit the nail upon the top as smartly as defined out the entire thing without having side effect , people could take a signal. Will probably be again to get more. Thanks

What i don’t realize is in fact how you are now not really much more neatly-favored than you may be right now. You’re very intelligent. You recognize thus significantly with regards to this subject, produced me in my view consider it from so many varied angles. Its like women and men aren’t involved unless it is something to accomplish with Woman gaga! Your own stuffs great. Always handle it up!

naturally like your website however you need to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling problems and I find it very troublesome to inform the reality nevertheless I?¦ll certainly come again again.

I’ve been exploring for a little bit for any high quality articles or blog posts in this kind of house . Exploring in Yahoo I eventually stumbled upon this site. Reading this info So i’m happy to exhibit that I’ve a very good uncanny feeling I found out exactly what I needed. I such a lot indisputably will make sure to do not omit this website and give it a look on a relentless basis.

There are certainly a variety of details like that to take into consideration. That may be a great level to convey up. I offer the thoughts above as general inspiration however clearly there are questions just like the one you convey up the place the most important factor shall be working in honest good faith. I don?t know if finest practices have emerged around things like that, however I’m certain that your job is clearly identified as a fair game. Both girls and boys really feel the affect of just a moment’s pleasure, for the rest of their lives.

hello there and thanks to your info – I’ve definitely picked up something new from right here. I did alternatively expertise several technical issues the use of this website, as I skilled to reload the web site lots of instances previous to I may just get it to load correctly. I have been brooding about if your web hosting is OK? Not that I am complaining, however sluggish loading circumstances occasions will sometimes affect your placement in google and can damage your quality score if advertising and ***********|advertising|advertising|advertising and *********** with Adwords. Well I am adding this RSS to my e-mail and can look out for much extra of your respective intriguing content. Make sure you update this once more very soon..

Excellent read, I just passed this onto a colleague who was doing a little research on that. And he actually bought me lunch as I found it for him smile Therefore let me rephrase that: Thanks for lunch! «Do you want my one-word secret of happiness—it’s growth—mental, financial, you name it.» by Harold S. Geneen.

What i do not realize is in truth how you are no longer actually much more well-appreciated than you might be now. You are very intelligent. You already know thus significantly in the case of this matter, produced me for my part believe it from a lot of varied angles. Its like men and women aren’t involved until it¦s something to do with Girl gaga! Your personal stuffs nice. All the time care for it up!

Have you ever thought about including a little bit more than just your articles? I mean, what you say is fundamental and all. However imagine if you added some great graphics or video clips to give your posts more, «pop»! Your content is excellent but with pics and videos, this site could definitely be one of the best in its niche. Amazing blog!

The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.

Уведомление: this article

This blog is definitely rather handy since I’m at the moment creating an internet floral website – although I am only starting out therefore it’s really fairly small, nothing like this site. Can link to a few of the posts here as they are quite. Thanks much. Zoey Olsen

Good V I should definitely pronounce, impressed with your site. I had no trouble navigating through all the tabs and related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Excellent task..

Добавить комментарий


20 + пять =