Olga Spitsyna. Personal income tax and property taxes for individuals “Salary” commissions in numbers
Half of the checks on low wages resulted in additional charges
"UNP" became aware of the internal reporting data of the capital's tax authorities: how they worked with companies that either did not come to the tax commission or refused to follow the recommendations of inspectors and did not raise wages. In total, there were a little more than a thousand such companies - the twentieth part of those invited. Only half of the audits in these companies resulted in additional charges. Judging by their data, the tax authorities have four types of disclosed “schemes”. I must say, not new. We also note that there is no information in the tax authorities’ reports about whether there were any legal proceedings on these audits and how they ended.
Traditional envelopes
The tax authorities proved the use of the “envelope” scheme using the testimony of employees and papers seized during the inspection of the premises. The amount of hidden tax was determined by calculation. The calculations were based on the figures indicated in the “black” statements and information about similar Moscow organizations. In total, in 2007, auditors assessed an additional 21,113,000 rubles of unified social tax and contributions to compulsory pension insurance.
Using the benefits of public organizations of disabled people
Moscow inspectors are also concerned about the conclusion clean water enterprises that illegally applied the benefits provided for in subparagraph 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation. Example: a public organization of disabled people did not conduct charity events in support of people with disabilities disabilities, although this is precisely the activity stated in the charter. The majority of disabled people actually had nothing in common with this organization, which they admitted during interrogations. The real purpose of creating a fake public organization there was, according to the tax authorities, commerce. In this state of affairs, there can be no talk of any benefits under the unified social tax. As a result, the inspectors assessed 701,000 rubles in unified social tax and pension contributions.
Avoiding unified social tax and personal income tax using an insurance contract
During inspections over the past years, Moscow inspectors discovered an already “irrelevant” insurance scheme: companies paid wages under the guise of so-called annuities under life insurance contracts. Organizations did not reflect such amounts in accounting accounts and registers tax accounting. And they did not pay unified social tax and pension insurance contributions. But inspectors traced that the source of payment of annuities was the money that the inspected companies transferred to the accounts of insurers. All kinds of justifications were indicated in the payment orders. For example, interest on bills or contributions on insurance contracts for the organization’s property. In fact, according to the inspectors, it was a “cash out” that made it possible to save the unified social tax. In 2007, when such schemes were discovered, the capital’s controllers assessed an additional 11,105,000 rubles.
Civil contracts instead of labor contracts
If you believe the capital's inspectors, one of the favorite ways for Moscow taxpayers to avoid the unified social tax was and remains the conclusion of civil law contracts, which in fact turn out to be labor contracts. Tax officials believe falsification is obvious if representatives of professions, which by their nature should be on staff, work under contract agreements. These are secretaries, accountants, heads of departments, etc. Tax authorities classify civil transactions with them as ordinary labor activity. And as a result, a single social tax is assessed regarding payments to the Social Insurance Fund.
“Tax officials believe falsification is obvious if accountants work under contract agreements”
“Salary” commissions in numbers
24,400 Moscow companies were summoned to the “salary” commission in 2007
23,500 company representatives attended the commission
23,400 companies raised their official salary levels as a result of the “conversation”
1000 companies did not increase official salaries and were subject to on-site inspections
546 on-site inspections resulted in additional charges
To whom should you complain to the Federal Tax Service about your inspection?
Valentin Sevastyanov, UNP correspondent
The head of the Federal Tax Service for Moscow, Nadezhda Sinikova, redistributed powers among her deputies. Each of them is assigned its own area of activity, in which it coordinates and controls the work of inspections. Now it is best to write complaints in their names if territorial inspectorates do not comply with the relevant orders of the Federal Tax Service and the Ministry of Finance of Russia.
Evgenia Arkadyevna Ostanina supervises the work of tax departments in inspections individuals, unified social tax, operational control and application of cash register systems, department of resource, property and other taxes. In addition, it is Evgenia Ostanina who will select candidates to be invited to tax commissions. She has extensive experience in this - before the reorganization of the Federal Tax Service, she headed the administration of the unified social tax.
Otkina Tatyana Leonidovna also transferred to the capital's Federal Tax Service from the central office of the tax department (where she was the head of the control measures department). Now she coordinates the activities of the tax revenue and state registration department legal entities. In addition, she oversees the work of MIFNS No. 46 in Moscow. So, if there are problems with state registration, all questions should be addressed to her. She will also lead the work to identify ephemeral cases.
Tamara Anatolyevna Pykhtina controls the activities of companies in the production and circulation of alcohol, alcoholic and tobacco products. All the “freezes” of the Unified State Automated Information System, as well as problems with excise stamps, are now on her conscience.
Natalya Veniaminovna Prokaeva oversees the legal departments of inspections, as well as the departments of profit taxation, indirect taxes and tax audit. If the inspection delays in making a decision on tax audit, it would be useful to inform Natalya Prokaeva. In addition, Natalya Veniaminovna will oversee the VAT refund commissions, which will make decisions on declarations with a refund amount of more than 5 million rubles (we wrote about how such commissions work in UNP No. 9, 2008, p. 1 of the Moscow tabs). Finally, tax commissions will also be held under her leadership, where representatives of unprofitable companies will be heard.
Olga Mikhailovna Spitsyna will oversee the activities of the debt settlement departments at the Federal Tax Service and the work of the capital's inspectorates with taxpayers. She will also consider all applications for a tax credit or deferment of tax payments.
Buketkina Marianna Borisovna will be in charge of the department information technology and ensure stable operation of computer programs in inspections.
In addition, she is responsible for the integrity of tax officials’ archives and the implementation of the “EDI System” software package at the Federal Tax Service, a new system for processing and initial verification of tax returns for Moscow.
NEWS
The inspectorate does not have the right to block an account for failure to submit a 2-NDFL certificate
Yuri Dudkin, UNP correspondent
Tax officials do not have the right to block a company’s bank accounts if it does not submit 2nd personal income tax certificates to the inspectorate on time. This was confirmed by the Moscow Arbitration Court, and then by the Federal Arbitration Court of the Moscow District (resolution dated January 30, 2008 No. KA-A40/11778-07).
The judges invalidated the decision of the Interdistrict Inspectorate of the Federal Tax Service for Moscow No. 47 to suspend operations on the accounts of one of the Moscow companies, which did not submit a 2-NDFL certificate for 2006 within the prescribed period (before April 1, 2007).
Tax officials considered that the right to freeze an account in such circumstances is given to them by paragraph 3 of Article 76 of the Tax Code. But in fact, this rule allows you to seize an account only if the company does not submit a tax return on time. Meanwhile, information about income paid to individuals is not a declaration.
Interestingly, the company went to court after the inspectorate itself lifted the block. And the point here is not only the principle of the issue. After the decision of the tax authorities is declared illegal, the company may demand compensation for losses caused to it (Clause 1, Article 35 of the Tax Code of the Russian Federation).
Policemen arrested for ordering checks
Tamara Karamazova, UNP correspondent
Two police officers were arrested in Moscow and are suspected of organizing a custom tax audit and receiving a bribe. An investigator from the Department of Economic Crimes of the Internal Affairs Directorate for Central District Moscow Lieutenant Vitaly Lazarchuk and the detective officer of the Department for Tax Crimes of the Moscow Main Internal Affairs Directorate, Captain Andrei Seryapin. And a day earlier, the police also arrested Seryapin’s acquaintance, director of the Vympel-AT private security company, Alexander Pechalov-Morozov.
According to investigators, in August 2007, the Main Investigation Department of the Moscow City Internal Affairs Directorate, without significant grounds, opened a tax criminal case against DKN Construction Company LLC. The investigation was led by detective Andrei Seryapin - he conducted a series of searches in the construction company and its subsidiaries. And soon an acquaintance of Seryapin, detective Lazarchuk, came to the director and warned that the director would soon be charged under Article 199 of the Criminal Code of the Russian Federation. But, according to him, 52 million rubles will help resolve the issue.
In December 2007, Lazarchuk received the required amount, but a few weeks later Seryapin himself called the director and said that the money had not reached him and his other accomplice, the director of the private security company Vympel-AT, Alexander Pechalov-Morozov, could solve the businessman’s problems. The price of the issue increased by another 1.5 million dollars. At this point the director turned to the internal security service of the Ministry of Internal Affairs.
The suspects were detained at the time of receiving the money; a criminal case was opened under two articles at once - 159 (fraud) and 290 (taking a bribe). If the police are proven guilty, each of them faces more than 10 years in prison.
In the Moscow region, accounting reporting was equated to tax reporting
Tatyana Vasilyeva, UNP correspondent
Almost all inspections in the Moscow region require companies with 100 or more employees to submit financial statements electronically. This was shown by a survey of capital and Moscow region inspectorates conducted by UNP. The exception is the capital IFTS No. 15 and MIFTS No. 47, where reporting will be accepted on paper. But the Moscow Inspectorate No. 26 and the regional MRIFNS No. 3 (Pushkino, Krasnoarmeysk, Ivanteevka) require submitting accounting reports both in paper and electronic form.
The inspectors’ logic is simple: Article 80 of the Tax Code states that all companies with an average number of employees over 100 people are required to submit reports electronically. Inspectors prefer not to notice that this article only talks about tax reporting. As well as the letter of the Ministry of Finance dated January 15, 2008 No. 03-02-07/1?11, which states that neither the Tax Code nor federal law“On Accounting” does not provide for the obligation to submit financial statements in electronic form. Only right.
However, after reading this letter, the inspectors interpret it in their own way. They say that at the very end of the recommendation it is said that “the format for presentation financial statements in electronic form in tax authorities falls within the competence of the Federal Tax Service of Russia.” The Federal Tax Service of Russia has approved its format - electronic!
Unfortunately, you have to either comply or fight this requirement in a proven way - sending documents by mail.
The capital city police department is offended that police officers are not tax officers
Marina Kosnova, UNP correspondent
The Moscow Department of Internal Affairs wants the police to have no less time for a “pre-investigation check” of the company than the tax authorities have for an on-site inspection. For this purpose, the Central Internal Affairs Directorate turned to the Moscow City Duma with a request to come up with a legislative initiative - to double the period for checking a report of a potential crime - from 30 to 60 days.
In an official letter that the Central Internal Affairs Directorate sent to the Moscow City Duma (a copy is available in the editorial office), the police complain: “The work practice that has developed when considering statements and messages in the economic sphere has shown the impossibility of carrying out the necessary set of operational investigative measures on them, audits and revisions to established procedural deadlines" Now the investigator is required to verify a report of a possible crime in just three days. This period can be extended either by the head of the investigation team - for 10 days, or by the prosecutor - up to 30 days (Article 144 of the Criminal Procedure Code).
“Employees of the tax crime departments of the Main Department of Internal Affairs in Moscow take part in on-site inspections conducted by tax authorities. Meanwhile, the duration of an on-site tax audit in accordance with Articles 88, 89 of the Tax Code of the Russian Federation is two months, and our investigator must make a decision on the possible initiation of a criminal case in just a month, when the tax audit has not yet been completed,” complained to “UNP” in the capital’s Main Department of Internal Affairs .
The UNP prosecutor's office stated that they do not support the police initiative - they say that within a month it is quite possible to find sufficient grounds to initiate a criminal case, if there are such grounds. Nevertheless, the Legislation Commission of the Moscow City Duma was interested in the proposal of the Central Internal Affairs Directorate, and in the near future the Expert Council of the Moscow City Duma will begin a detailed consideration of the project.
Not charging property taxes on real estate is dangerous
Svetlana Knyazeva, UNP expert
The deadline for filing your annual property tax return is approaching—March 31*. If there is real estate on the balance sheet, the property tax base is usually a significant amount. Therefore, companies use various techniques to, if possible, delay the date of reflection of such objects as part of fixed assets.
The most popular way is not to take into account real estate in account 01 “Fixed Assets” until the rights to real estate are registered. The method is dangerous: in the Moscow Arbitration District, practice on this issue is not in favor of companies.
A recent example. The company, having identified previously unrecorded real estate assets during the inventory, did not reflect them in accounting as fixed assets, citing the fact that the assets were not registered. However, the judges of the Federal arbitration court The Moscow District was not convinced by this argument. In their opinion, objects identified during the inventory that are actually used by the company as fixed assets should be reflected in accounting, regardless of the registration of rights to them (resolution of the Federal Arbitration Court of the Moscow District dated November 14, 2007 No. KA-A40/11713-07).
* The last day for submitting the declaration - March 30 - this year falls on Sunday and is postponed to the next working day (Article 6.1 of the Tax Code of the Russian Federation).
HOTLINE
Problems of application of labor legislation
Yulia Beseda (State Labor Inspectorate in Moscow) answers your questions*
You can enroll an external part-time employee by transfer
– We are planning to hire an external part-time worker for a permanent job. Is it necessary to conclude a new employment contract with him?
– No, it is enough to make an additional agreement to the employment contract. To do this, the employee can write you an application with a request to transfer him to a permanent job. Based on this application, you will draw up an addition to the employment contract and issue an order to enroll the employee on the staff.
– But first, the employee will have to resign from his previous main place of work. What entries will we need to make in the work book?
– After the employee is enrolled in the staff, an entry will need to be made in the work book about his admission to permanent work. An entry about part-time work is made in the work book at the place of main work at the request of the employee.
The personal card must contain employee signatures for each assignment and transfer
– In the personal cards of employees in form No. T-2, we do not have signatures of employees stating that they are familiar with the entries on appointments and transfers. Is this considered a violation of labor laws?
- Yes, this is a violation. In the personal card, the employee must be familiar with each entry that is made in his work book and relates to the work performed, transfers, and dismissal. The basis is clause 12 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225. As well as Instructions for the use of form No. T-2, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. Otherwise, the company and official, responsible for conducting personnel records, may be held accountable, which is provided for in Part 1 of Article 5.27 of the Code of Administrative Offences.
– We keep personal cards in form No. T-2 in the program. How to familiarize employees with the entries made in this case?
– After making entries, electronic copies of personal cards must be printed and certified by the signature of a personnel service employee. The employee must be familiarized with each entry against signature in column 6.
– Is the employee’s signature required that he is familiar with the changes made in the work book itself?
- No, it’s not necessary. Entries made in the employee’s work book are certified by the employee’s signature only upon his dismissal.
The former employer is responsible for “old” errors in the work book.
– The previous employer lost the work book of the new employee. How do we draw up a work book?
– When hiring such an employee, upon his written application, in which he will have to indicate the reasons for the lack of a work book, you should issue him a new work book. Please note: it is a new work book, and not a duplicate of a previously lost book.
– What if an employee just needs a duplicate so that all previous places of work are indicated?
– Your employee must contact his previous employer for a duplicate. If the work book is truly lost, the former employer must himself restore data about the employee’s previous places of work and issue him a duplicate of the lost work book.
- Sometimes in work books there are mistakes that were made by previous employers. Who should fix them now?
– The company that made an incorrect entry in the book. Or a new employer, but only on the basis of an official document from the employer who made the mistake.
When all vacations at one’s own expense are excluded from the “vacation” period
– The length of service that gives the right to annual paid leave is counted from the first day of the employee’s work in the company. The periods of time that are included and excluded from the calculation are listed in Article 121 Labor Code. Employees who actually worked and did not take unpaid leave for more than 14 calendar days acquire the right to leave for the first year of work after six months of continuous work in the company. But by agreement of the parties, the employee may be granted leave earlier.
– Let’s say an employee took vacation twice at his own expense within six months. Once for 7 calendar days, the other for 14 calendar days. Is it necessary to exclude both the first and second vacation from the length of service giving the right to vacation?
- Yes. After all, the total duration of unpaid leave granted to an employee at his request during the year exceeds 14 calendar days. Therefore, they are not included in the length of service giving the right to annual paid leave.
Absenteeism is not grounds for dismissal for absenteeism
“In October last year, an employee, having warned us that he was in the hospital, did not come to work. Can we fire him if he still hasn't returned to work?
-Have you somehow tried to contact him?
- Yes, we sent written request at his place of residence. But we have not yet received an answer.
– In principle, you have the right to dismiss an employee on your own initiative for absenteeism. The basis is subparagraph “a” of paragraph 6 of Article 81 of the Labor Code. However, you must first find out the reason for his absence from work. And for this you need to request a written explanation from him.
– It turns out that we can’t fire him now?
- Yes, that's right. Even if the employee was absent from work, the employing company, by dismissing such an employee without finding out the reasons for his absence, violated the dismissal procedure. In case of a dispute, the court may reinstate the employee at work.
– How should we proceed then?
– Take all possible measures to establish the whereabouts of the employee and the reasons for his absence. To do this, you can send a letter or telegram to his place of residence asking him to come and give an explanation. But since the waiting period for such an employee to return to work is not established by labor legislation, you also do not have the right to fire him if he does not appear within the period specified in the letter.
– Then how should we take it into account at work?
– Absenteeism should not be indicated on the time sheet. After all, you can qualify an employee’s absence as absenteeism only after you find out the reason for his absence from work and regard it as disrespectful. Therefore, before all the circumstances are clarified, the time sheet must indicate that the employee is absent from the workplace for unknown reasons. The employee is not paid for this period of time, because it is paid for the time actually worked.
* Yulia Beseda, head of department, chief state labor inspector of the State Labor Inspectorate in Moscow.
WE GIVE INFORMATION
When UST is accrued only after the employee retires
“...We pay contributions for non-state pension insurance for employees. According to the terms of the agreement with the NPF, contributions are credited to a joint account. They are transferred to the employee’s personal account upon his retirement. Is it necessary in this case to transfer the unified social tax from contributions credited to the joint account?..”
From a letter from accountant Roman Kirov, Moscow
Answered by Maxim Fomin, UNP expert
No, Roman, no need. The specialists of the capital's tax department also agree with this (letter from the Federal Tax Service of Russia for Moscow dated November 27, 2007 No. 21-17/990). Payments that are transferred under an agreement with a non-state pension fund and credited to the joint account of your company do not reduce the income tax base (clause 16 of Article 255 of the Tax Code). This means that they are not subject to the unified social tax on the basis of paragraph 3 of Article 236 of the Tax Code. Indeed, until such contributions are credited to the personal accounts of employees, they cannot be considered as payments in favor of employees. In our opinion, it is necessary to impose a single social tax on the amount of contributions under such an agreement and take into account the amount of such contributions in expenses when calculating income tax only after they are credited to the employee’s personal account. This conclusion is confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 20, 2007 No. 6074/07.
However, we must warn you: specialists from the Russian Ministry of Finance take a different position on this issue. In their opinion, contributions under non-state pension agreements can, in principle, be taken into account as expenses when calculating income tax only if such contributions are initially taken into account in personal accounts (letter of the Ministry of Finance of Russia dated December 20, 2007 No. 03-014-06-02/224) . Therefore, when transferring contributions from a joint account to the personal accounts of employees, it is not necessary to pay unified social tax from these amounts (clause 3 of Article 236 of the Tax Code of the Russian Federation). Indeed, such contributions can be taken into account in expenses only when the pension scheme provides for their recording in the personal accounts of participants (clause 16 of Article 255 of the Tax Code of the Russian Federation). However, it cannot be said that your pension scheme does not provide for their accounting in personal accounts, which, in our opinion, does not deprive you of the right to take them into account in expenses after the contributions are credited to personal accounts and does not relieve you of the obligation to pay UST from them. Judicial practice shows that courts and local inspectors are inclined towards this position.
VAT must be restored on property written off early
“...We are writing off obsolete production equipment from our balance sheet. The cost of fixed assets has not yet been fully written off as expenses. Is it necessary to restore VAT in this case?..”
From a letter from the chief accountant Tamara Svetlova, Korolev, Moscow region.
Answered by Elena Muravyova, Deputy Head of the Federal Tax Service of Russia for the Moscow Region
Yes, sure. Fixed assets written off from the balance sheet will no longer be used in VAT-taxable transactions. Consequently, the amount of input tax that you previously deducted on them will need to be restored. After all, input tax amounts are accepted for deduction on goods purchased for VAT-taxable transactions (clause 2 of Article 171 of the Tax Code of the Russian Federation). However, in your case, the tax will need to be restored only based on the residual value of the written-off fixed assets.
"Russian Tax Courier", 2009, N 16
O.M. SPITSYNA: "IN CONDITIONS OF INSTABILITY IN THE ECONOMY
Personal income tax plays a notable role in filling the budget of Moscow
AND PROPERTY TAXES OF INDIVIDUALS"
The Moscow Department of the Federal Tax Service of Russia carries out a set of measures that contribute to the maximum receipt of taxes and fees that form the revenue side of the Moscow budget. Today, in a difficult economic situation, a significant share of payments to the city budget consists of personal income tax and property taxes of individuals. We asked Olga Mikhailovna Spitsyna, Deputy Head of the Federal Tax Service of Russia for Moscow, to tell us about the activities of the capital’s tax authorities in administering these taxes.
- Olga Mikhailovna, how does the crisis affect tax revenues to the Moscow budget?
- If in past years the main component of the city budget was the income tax, then today, in conditions of instability in the financial and economic sphere, a significant source of revenue for the city budget is the income tax and property taxes of individuals, the amount of receipts of which for 2008 left 407 billion rubles, which is 107 billion rubles. exceeded the corresponding figure for 2007. In January - June 2009, 175 billion rubles were mobilized into the budget. the specified taxes.
Thus, one of the reserves for replenishing the shortfall in city budget revenues is the collection of the amount of accumulated debt on property taxes of individuals, which as of July 1, 2009 in Moscow as a whole amounted to 3.4 billion rubles, including transport tax - 2 .9 billion rubles, property tax - 0.5 billion rubles. This debt is listed for 670,000 debtors for transport tax (74,000 of them have debts of more than 10,000 rubles) and 711,000 (of which 41,000 have debts of more than 3,000 rubles) for property tax.
- What methods and means do the capital’s tax authorities use when collecting debts?
- If the taxpayer fails to pay the established taxes and fees within the time limits provided for by law, the tax authorities take measures to collect the arrears. Debtors are sent demands for payment of taxes and fees, which indicate the deadline for repaying the debt on a voluntary basis. In accordance with Art. 69 of the Tax Code, this period is up to ten days from the date of receipt of the request.
It should be noted that in order to increase the efficiency of debt collection, special commissions have been created in tax inspectorates. Debtors are invited to these commissions to find out the reasons for non-payment of taxes, as well as further intentions to repay the resulting debt. In addition, explanatory work is carried out with taxpayers at commissions. If the taxpayer does not agree with the amount of the existing debt, the inspectorate reconciles the calculations with the budget, during which the amount of tax liabilities is clarified.
Note. “The bailiff has the right to make a decision to restrict the travel abroad of individuals who have unfulfilled obligations to the budget. This measure, due to its effectiveness, is becoming increasingly widely used.”
- In what cases does it become necessary to clarify tax obligations?
- The reasons for discrepancies in tax obligations are usually:
- incorrect execution of a payment document by the taxpayer and, accordingly, failure to credit paid taxes to the taxpayer’s personal account. To solve this problem, the taxpayer must submit to the inspection a payment document confirming payment of the tax, and an application for tracing payments and clarifying the details of the payment document;
- lack of up-to-date information in the database of tax authorities received from the registration authorities: Office of the State Traffic Safety Inspectorate of the Main Internal Affairs Directorate for Moscow, Office of the Federal Registration Service for Moscow, on the basis of which the tax should be calculated (incorrect technical parameters of the vehicle: power, type of vehicle , as well as the holding period vehicle or property).
As a result, the amounts shown on your tax receipt are not always correct. To clarify tax obligations, the taxpayer should submit an application and supporting documents to the tax authority at the place of registration.
If the taxpayer does not have the necessary documents, the tax authority sends a request to the appropriate registration authority. In this regard, it is very important that registration authorities promptly respond to requests from tax inspectors.
- If a taxpayer does not pay tax on time, what sanctions may be imposed on him?
- As already mentioned, in case of failure to pay the tax within the period established by law, the taxpayer on the basis of clause 4 of Art. 75 of the Tax Code, penalties are charged. If the taxpayer does not take measures to voluntarily repay the debt after receiving a request from the tax authorities, debt collection from an individual is carried out in court - by sending a statement of claim to the court general jurisdiction.
In 2008 and the past period of 2009, more than 111,000 were sent to the courts statements of claim about collection property taxes from individuals for a total amount of 1.2 billion rubles. As a result, the debt on payment of property taxes was repaid in the amount of 285 million rubles.
If the court makes a decision in favor of the tax service, the writ of execution is sent to the bailiff service for debt collection. Thus, during the period mentioned above, over 42,000 enforcement documents were sent to the bailiff service for the collection of taxes from the property of an individual for a total amount of 0.6 billion rubles.
I would like to draw the attention of taxpayers that, in accordance with Art. 67 of the Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”, the bailiff has the right to make a decision to restrict the travel abroad of individuals who have unfulfilled obligations to the budget. Due to its effectiveness, this measure is becoming increasingly used.
- What measures are being taken by the capital’s tax authorities to inform taxpayers about the debt?
- Taking into account the significant migration of residents in the city, in order to pay off the resulting debt, the tax authorities, with the direct participation of the Moscow Government, deliver letters to taxpayers repeatedly informing about the existence of debt on property taxes and the need to repay them, with payment documents attached. As of July 1, 2009, more than 89,000 such information letters were sent to taxpayers.
In this regard, I appeal to taxpayers-debtors with a request to respond to these letters. If they do not agree with the amount of debt, they can contact the inspectorate at their place of residence at a time convenient for them to clarify or add up their tax obligations. To serve these individuals out of turn, tax inspectorates have allocated special information windows.
In addition, when informing taxpayers about the need to repay debts, tax authorities widely use communication channels such as the Internet, the media, and a telephone helpline.
As a result of the work carried out by the Department of the Federal Tax Service of Russia in Moscow to collect debts from individuals, an additional 1.36 billion rubles were mobilized into the capital budget in 2008, and in the first half of 2009 - 656 million rubles.
Interviewed
N. Popova
Signed for seal
06.08.2009
OLGA SPITSYNA
mezzo-soprano
Born in the city of Kokchetav, Kazakh SSR. She has a fundamental musical education - she graduated from kindergarten in 2001 music school in piano, in 2005 – Kokchetav College of Music, specializing in “solo singing” (class of teacher Zh. M. Kushkembaev), in 2010 – State Classical Academy named after. Maimonides (Moscow) with a degree in vocal art, academic singing (class of soloist of the Bolshoi Theater of Russia, Honored Artist Russian Federation, Professor N.V. Fomina).
The years of professional formation and improvement, both in Kazakhstan and, later, in Moscow, were marked by a number of interesting creative achievements and victories. As a student at the Academy, O. Spitsyna successfully performed at the Republican Competition of Young Performers of Kazakhstan named after. K. Baiseitova, winning the title of Laureate of the competition. During these same years, she made her debut in the genre of opera, participating in a concert performance of G. Verdi’s opera “La Traviata” in Kokchetav (Flora and Annina), in a performance at the National Theater of Opera and Ballet. K. Baiseitova in Astana, I. Morozov’s opera “The Golden Key” as Malvina.
In 2011, O. Spitsyna was accepted into the Moscow Children's Musical Theater in the role of opera soloist. N. I. Sats, where she worked fruitfully until 2013, preparing and performing more than 10 roles in classical and children's operas, including the roles of Smeraldina (The Love for Three Oranges by S. Prokofiev), Amelfa (The Golden Cockerel) N. Rimsky-Korsakov), Martha (“Iolanta” by P. Tchaikovsky), Chinese Cup (“Child and Magic” by M. Ravel), Bagheera (“Mowgli” by Sh. Chalaev), others.
In 2013, the young singer and actress O. Spitsyna was invited to an internship at the opera troupe of the Moscow musical theater “Helikon-Opera” and her first performances in the theater’s performances (Nanny in “Eugene Onegin” and Milovzor in “The Queen of Spades” by P. Tchaikovsky, Shinkarka in “Boris Godunov” by M. Mussorgsky), received well-deserved approval from the discerning Helikon audience.
REPERTOIRE
I. Opera parts performed in Helikon Opera performances
1. M. Mussorgsky “Boris Godunov” – Shinkarka
2. N. Rimsky-Korsakov “Sadko” – Nezhata
3. D. Tukhmanov “Tsarina” – Countess Bruce, Generalsha Lieven
4. P. Tchaikovsky “Queen of Spades” – Milovzor
5. P. Tchaikovsky “Eugene Onegin” – Nanny
6. A. Sergunin “Doctor Haaz” – Countess
7. A. Berg “Lulu” – Mother of Fifteen
8. S. Prokofiev “Fallen from the Sky” – Grandma Vasilisa
9. I. Strauss “The Bat” - Orlovsky
10. J. Bizet “Carmen” – Mercedes, Carmen
11. D. Shostakovich “Lady Macbeth of Mtsensk” – Sonetka
12. F. Poulenc “Dialogues of the Carmelites” – Mother Jeanne
13. U. Giordano “Siberia” - Nikona
14. A. Manotskov “Chaadsky” - Sophia (director Kirill Serebrennikov)
15. Performance “Visiting an Opera Fairy Tale” - Black Cat
16. S. S. Prokofiev “Fallen from the Sky” (based on the opera “The Tale of a Real Man” and the cantata “Alexander Nevsky”) - Grandma Vasilisa
17. P. I. Tchaikovsky “Iolanta” - Martha
II. Opera parts performed in performances of other theaters
1. G. Verdi “La Traviata” – Flora concert performance (Kokchetav)
2. G. Verdi “La Traviata” – Annina concert performance (Kokchetav)
3. I. Morozov “Golden Key” - Malvina (National Opera and Ballet Theater named after K. Baiseitova, Astana)
4. N. Rimsky-Korsakov “The Golden Cockerel” – Amelfa (Children’s Musical Theater named after N.I. Sats – DMT)
5. P. Tchaikovsky “Iolanta” – Martha (DMT)
6. S. Prokofiev “Love for Three Oranges” – Smeraldina (DMT)
7. W. A. Mozart “The Magic Flute” – Lady (DMT)
8. M. Ravel “The Child and Magic” – Chinese Cup (DMT)
9. M. Minkov “Let’s do an opera” – Queen (DMT)
10. E. Podgaits “Thumbelina” – Mouse (DMT)
11. E. Podgaits “Lord of the Flies” – Angel (DMT)
12. G. Portnov “Royal Sandwich” (DMT)
13. E. Cavalieri “The Game of Soul and Body” – Enjoyment (DMT)
14. Sh. Chapaev “Mowgli” – Bagheera (DMT)
15. A. Kulygin “Cat’s House” – Cat (DMT)
The company is currently liquidated! Company liquidation date: 12/23/2004
Legal entity status:
Liquidated
Full name:
INTERDISTRICT INSPECTORATE OF THE MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES No. 44 FOR MOSCOW
INN: 7702265064, OGRN: 1027700482743
Supervisor:
Head: Spitsyna Olga Mikhailovna
- is a manager in 1 organization (active - 0, inactive - 1).
The company with the full name "INTERDISTRICT INSPECTION OF THE MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES NO. 44 FOR MOSCOW" was registered on 08/17/2000 in the Moscow region legal address: 129110, Moscow, B. Pereyaslavskaya street, 16.
The registrar "Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746" assigned the company TIN 7702265064 OGRN 1027700482743. Registration number in the Pension Fund: 087107024736.
Liquidation Details| OGRN | 1027700482743 |
| TIN | 7702265064 |
| checkpoint | 770201001 |
| Organizational and legal form (OPF) | Government agency |
| Full name of the legal entity | |
| Abbreviated name of the legal entity | INTERDISTRICT INSPECTION OF THE MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES No. 44 FOR MOSCOW |
| Region | Moscow city |
| Legal address | 129110, Moscow, B. Pereyaslavskaya street, 16 |
| Registrar | |
| Name | Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746 |
| Address | 125373, Moscow, Pokhodny proezd, building 3, building 2 |
| Registration date | 17.08.2000 |
| Date of assignment of OGRN | 02.12.2002 |
| Information about registration with the Pension Fund of Russia | |
| Registration number | 087107024736 |
| Registration date | 13.09.2000 |
| Name of territorial body | State institution - Main Directorate of the Pension Fund of the Russian Federation No. 10 Directorate No. 1 for Moscow and the Moscow Region municipal district Meshchanskoe, Moscow, No. 087107 |
GRN: 1027700482743
Tax authority: Department of the Ministry of the Russian Federation for Taxes and Duties in Moscow, No. 7700
Reason for making changes: (Р17001) Entering into the Unified State Register of Legal Entities information about legal entities created before 07/01/2002
Tax authority:
Reason for changes:
Tax authority: Inspectorate of the Ministry of the Russian Federation for Taxes and Duties No. 2 for the Central administrative district Moscow, No. 7702
Reason for changes:
Tax authority: Inspectorate of the Ministry of the Russian Federation for Taxes and Duties No. 2 for the Central Administrative District of Moscow, No. 7702
Reason for changes: Correction of errors made by RO
Tax authority: Inspectorate of the Ministry of the Russian Federation for Taxes and Duties No. 2 for the Central Administrative District of Moscow, No. 7702
Reason for changes: Re-issuance of certificate
GRN: 2047702057710
Tax authority: Inspectorate of the Ministry of the Russian Federation for Taxes and Duties No. 2 for the Central Administrative District of Moscow, No. 7702
Reason for changes: (P12001) Termination of activities of a legal entity during transformation
Documents:
- Decision on reorganization of the legal entity
- P12001 Application for the creation of a legal entity during transformation
GRN: 6067746761923
Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
Reason for changes: Entering information about registration in the Pension Fund of the Russian Federation
INN: 7813001620, OGRN: 1127847538356
197101, St. Petersburg, Kamennoostrovsky prospect, 24, apt. 8
INN: 7702218667, OGRN: 1067758393779
129110, Moscow, Olympic Avenue D.32
Other official: Skvortsov Vladimir Sergeev
INN: 7605007685, OGRN: 1067604086934
150001, Yaroslavl region, Yaroslavl city, E. Yaroslavsky dead end, no. 75
Director: Khalatyan I.K.
The head of the Federal Tax Service for Moscow, Nadezhda Sinikova, redistributed powers among her deputies. Each of them is assigned its own area of activity, in which it coordinates and controls the work of inspections.
Now it is best to write complaints in their names if territorial inspectorates do not comply with the relevant orders of the Federal Tax Service and the Ministry of Finance of Russia.
Ostanina Evgenia Arkadyevna supervises the work of the departments of taxation of individuals, the unified social tax, operational control and application of cash registers, the department of resource, property and other taxes. In addition, it is Evgenia Ostanina who will select candidates to be invited to tax commissions. She has extensive experience in this - before the reorganization of the Federal Tax Service, she headed the administration of the unified social tax.
Otkina Tatyana Leonidovna also transferred to the capital's Federal Tax Service from the central office of the tax department (where she was the head of the control measures department). Now she coordinates the activities of the tax revenue accounting and state registration of legal entities department. In addition, she oversees the work of MIFNS No. 46 in Moscow. So, if there are problems with state registration, all questions should be addressed to her. She will also lead the work to identify ephemeral cases.
Tamara Anatolyevna Pykhtina controls the activities of companies in the production and circulation of alcohol, alcoholic and tobacco products. All the “freezes” of the Unified State Automated Information System, as well as problems with excise stamps, are now on her conscience.
Natalya Veniaminovna Prokaeva oversees the legal departments of inspections, as well as the departments of profit taxation, indirect taxes and tax audit. If the inspectorate is delaying the decision on a tax audit, it would be useful to inform Natalya Prokaeva. In addition, Natalya Veniaminovna will oversee the VAT refund commissions, which will make decisions on declarations with a refund amount of more than 5 million rubles (we wrote about how such commissions work in UNP No. 9, 2008, p. 1 of the Moscow tabs). Finally, tax commissions will also be held under her leadership, where representatives of unprofitable companies will be heard.
Olga Mikhailovna Spitsyna will oversee the activities of the debt settlement departments at the Federal Tax Service and the work of the capital's inspectorates with taxpayers. She will also consider all applications for a tax credit or deferment of tax payments.
Buketkina Marianna Borisovna will be in charge of the information technology department and ensure the stable operation of computer programs in inspections. In addition, she is responsible for the integrity of tax officials’ archives and the implementation of the “EDI System” software package at the Federal Tax Service, a new system for processing and primary verification of tax returns for Moscow.
Publications on the topic
-
Cottage cheese from sour kefir
Ekaterina Mishchenko Recently, more and more women are trying to prepare various products with their own hands: bread, yogurt, kefir, cheese,...
-
Tasty and juicy Peking duck at home Peking duck traditional recipe
Frozen duck must be thawed. It's better to do it gradually. First, remove it from the freezer and keep it in...