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
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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.

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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

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