Participation of Tax Compliance in the conference "Tax Policy and Tax Disputes - 2023".

On September 28, Tax Compliance senior tax consultant Alexey Stanchin spoke at the session "What is important in the tax sphere?" on the topic "Super Profit Tax: peculiarities of calculation and payment of "wealth tax".

Sergey Ivanov, Tax Compliance tax consultant, spoke at the session "Judicial practice and business responsibility" on the topic "Accrual of tax penalties for the period of moratorium on the example of case No. A65-29232/2022".

One of the most high-profile innovations of this year is the excess profits tax for companies. In his speech, Alexey Stanchin, senior tax consultant at Tax Compliance, noted that organizations that produced coal in 2022, producers-exporters of liquefied natural gas (LNG), companies that processed oil and produced products for at least six months in 2022 were not included in the taxpayers. At the same time, the State Duma is now considering amendments to the new law. In particular, they want to extend the excess profit tax to the oil and gas sector, including organizations that extracted hydrocarbon raw materials, coal or processed oil raw materials last year.

Sergey Ivanov, tax consultant at Tax Compliance, spoke about the accrual of tax penalties for the period of the "sanctions" moratorium. The moratorium was in effect from April 1 to October 1, 2022. The moratorium exempts from penalties and other financial sanctions. The exception is current payments - those debts that arose during the moratorium period, the expert explained. In practice, the question arises as to how to define such payments. In order to understand what they include, it is necessary to answer the question: when the arrears arose. Courts have different opinions on this matter, Sergei noted. One should always pay attention to how exactly to formulate the requirements for the application of a moratorium, since there is no uniform practice. 

The full text of the article can be found at the source: Pravo.ru.