The concept and limits of tax jurisdiction of states. See pages where the term tax jurisdiction is mentioned Limits of the state's tax jurisdiction

A state's tax jurisdiction is based primarily on its sovereignty over its territory. Each state protects its right of sovereignty and allows the application of foreign tax legislation on its territory only with its consent and within the framework established by it. The direct activity of foreign tax inspectors is, as a rule, not permitted (although representatives of the tax service may be present as part of consular and diplomatic missions operating in other countries); prosecution of violators of foreign tax laws is possible only if there are appropriate agreements between these countries (agreements on the provision of legal assistance, on the mutual extradition of criminals, on the execution of court decisions of the parties, etc.).

Few exceptions to the application of territorial tax jurisdiction are the premises of embassies (based on reciprocity) and representative offices of certain international organizations (based on treaties concluded by the host state with these organizations), as well as the territories of foreign military bases (based on relevant international treaties).

Subjective tax jurisdiction of states implies the right of each state to impose taxes on its national persons (individuals and legal entities), regardless of their place of residence or location. Subjective tax jurisdiction of public organizations is extended by them to persons who are their members, participants or supporters. Taxes and taxation: textbook and workshop for secondary vocational education / ed. D. G. Chernika, Yu. D. Shmeleva. -- 2nd ed., revised. and additional - M.: Yurayt Publishing House, 2016. - 495 p. -- Series: Professional education.

The limits and methods of implementing tax jurisdiction differ according to the types of taxes used. More developed rules for implementing tax jurisdiction apply to income taxes.

The tax jurisdiction of states with respect to income taxes is based on the territorial principle of the right of each state to impose such taxes on income received in its territory and income the source of which is activities carried out in the territory of that state. It should be borne in mind that most developed countries apply the concept of taxing their citizens (nationals) or residents (individuals and legal entities) according to the total amount of their income (and some countries - also according to the total amount of their property and capital). Our country will never be based only on the practice of other countries, therefore the government will make any administrative decisions in the field of taxes only based on the experience of our country. And we will take the practice of neighboring countries as a structure of behavior and just the usual ordinary opinion on this topic and problem. Within the framework of such a concept, the need naturally arises to take into account and tax income and assets sold and used in the territory of other countries. But these other countries, based on their sovereignty, consider income and assets received or owned by foreigners to be theirs as well and tax them, regardless of the claims of other states. This gives rise to the problem of international double taxation, which is one of the main problems of international tax relations.

Russia cooperates with many countries and participates in many tax treaties. Of course, now, under the conditions of strict economic sanctions, many partners have stopped their projects and connections with us. However, it is important to know that this process is temporary. The West has already regretted many times that it made such a decision and at the same time lost very profitable contracts. We realize and draw our resources from our country and friendly neighbors. In some situations, it is simply necessary to give advice that in order to further advance with other countries, it is necessary to slightly reduce the threshold tax somewhere and then make up for this amount in the profitability ratio as a whole. Moreover, the world as a whole is now experiencing instability in the entire economy, and this cannot but affect us. The war in Ukraine also, to some extent, made us think about the problem of all politics, including taxation. At the same time, all international treaties (in the field of taxation) are divided into five groups: Taxes and taxation: a textbook for secondary vocational education / ed. L. Ya. Marshavina, L. A. Tchaikovskaya. - M.: Yurayt Publishing House, 2016. - 503 p. -- Series: Professional education.

1. To the first group include documents related to economic development and optimization of taxation. These may include the following agreements:

A) On the development of integration;

On the creation of a free trade zone. Such a treaty imposes obligations not to impose a tax on imported goods from a partner country that exceeds the tax on domestic goods. In addition, when creating a free trade zone, various fees, taxes and duties, and numerical limits on the import (export) of products are abolished;

On trade turnover and industrial cooperation (cooperation) in the engineering industry. This type of agreement excludes taxation on raw materials, components and materials necessary for production;

On the mechanism and conditions for the development of state industry between the CIS member countries. This agreement was signed back in 1993. Its participants agreed not to apply excise taxes, taxes, duties (import and export) to each other, as well as numerical limits on goods that are transferred through cooperation, that is, within the processing regimes.

B) On the unification (optimization) of agreements:

An agreement concluded between the tax committees of Belarus, Kazakhstan, the tax inspectorate of Kyrgyzstan and the State Tax Service (now the Federal Tax Service) of Russia regarding the taxation methodology. This agreement enshrines the basic principles of unification;

Agreement on the creation of unified tax legislation and the implementation of a common tax policy of the Union Country. The parties to this agreement are two countries - Belarus and Russia. The agreement focuses on the rules and principles of taxation, general rights and obligations of taxpayers, the list of taxes, and so on. Taxes and taxation: textbook and workshop for secondary vocational education / ed. D. G. Chernika, Yu. D. Shmeleva. -- 2nd ed., revised. and additional - M.: Yurayt Publishing House, 2016. - 495 p. -- Series: Professional education. Let us note that today this country is our most important and main friendly collaborator.

2. To the second group treaties that describe the specifics of levying indirect taxes in trade between different countries. Such documents prescribe the principles of collecting indirect taxes when conducting foreign trade transactions between different countries.

The category of indirect taxes includes two types of taxes - excise taxes and VAT. A zero rate means no tax on services (goods). In essence, we are talking about complete tax exemption for a certain group of goods. One of such documents was the agreement between Armenia and Russia, which spelled out the principles of collecting indirect taxes.

The contract specifies the country of destination, that is, the state into which the goods are imported. At the same time, business entities are tax payers in this country.

There is another agreement between the Russian Federation and Kyrgyzstan, according to which goods are subject to a minimum (in this case, “zero”) tax.

The second group also includes the following agreements:

On the principles of collecting indirect taxes. The agreement was drawn up by the parties in 2000 between Kazakhstan and the Russian Federation. According to its terms, services provided by the partner country are subject to indirect tax, with the exception of servicing and transportation of goods imported into the territory of another country, servicing and transportation of transit cargo, transportation of baggage and passengers;

To control the movement of goods, exchange information and carry out accurate accounting, the Commodity Nomenclature under the agreement between Azerbaijan and the Russian government is used.

3. To the third group international agreements have been entered into aimed at eliminating the negative effect of double taxation, as well as eliminating problems of non-fulfillment of tax obligations.

Currently, the Russian Federation is one of the main participants in a number of such agreements, applied to the main groups of taxes - on profit (for companies), on income (for individuals), on property (for companies and individuals). All these types are significant in their essence and are of particular importance for the country and the need for accurate and rigorous execution.

The most famous include agreements on protection against double taxation and protection against evasion between the Governments of Russia and other countries (Sri Lanka, Greece, Mexico, and so on).

The above agreements relate to the most popular types of taxes - on property and on profits.

4. To the fourth group include agreements that relate to the scope of taxation in relation to transport and international transportation in the Russian Federation. These include: Taxes and taxation: a textbook for secondary vocational education / ed. L. Ya. Marshavina, L. A. Tchaikovskaya. - M.: Yurayt Publishing House, 2016. - 503 p. -- Series: Professional education.

Convention on the tax treatment of foreign automobile tires. This document was concluded back in 1931. Its essence is that cars registered in the countries participating in the agreement are, in some cases, exempt from taxes (duties). However, this condition has no relation to duties and taxes in the consumer sector. The Convention primarily concerns vehicles used for transporting people (providing paid services), as well as in the form of means for transporting products;

An agreement implying the mutual removal of taxes on vehicles participating in international traffic. The document was concluded back in 1980 by the governments of two countries - the USSR and Germany. Under the terms of the agreement, cars that enter the territory of a partner country for a certain period of time do not require payment of transport tax.

There is also a group of international agreements that provide protection from double taxation in the field of maritime and air transport. Here it is worth highlighting the agreements:

On the mutual exemption of companies, as well as their personnel, from contributions and taxes for registration of social insurance. Such an agreement was concluded in 1972. The parties to the agreement are the governments of Finland and the USSR. Under the terms of the agreement, Finnish automobile enterprises operating in the Russian Federation do not have to pay property taxes;

On exemption from double taxes in the field of maritime shipping. The agreement was signed in 1975. Its participants are Italy and the USSR. According to the terms of the agreements between the parties, Italian companies are exempt from property taxes relating to this type of activity and from taxes on income.

5. To the fifth group include agreements whose purpose is to combat violations of the law. Here we can distinguish two broad categories of such agreements:

The first category includes agreements in which the Ministry of Taxes of the Russian Federation acts as the competent authority. Under the terms of such agreements, all violations of tax laws can be interpreted as inaction or illegal action, for which legal liability is imposed. For example, there is such an agreement between Ukraine and Russia. It was concluded back in 1997. According to its terms, countries provide mutual assistance in suppressing violations in the tax sphere, in providing the necessary information regarding tax legislation, and in creating effective computer systems that improve the work of tax structures. Today, the two countries do not cooperate as closely as before. Ukraine has always been a fraternal people for our country, since a large percentage of the population there speaks Russian and is of Russian origin. This is due to the current government, which does not take into account all the assistance that we have provided to them for many years, and even now, in such a difficult period, we always agree to a constructive conversation between the heads of both countries. Our government has met many times and tried to come to a common point of contact that could give everyone the desired results, both financially and in life. The agreement also concerns cooperation in the field of personnel training and so on;

The second category includes agreements where the competent authority is the Russian Ministry of Internal Affairs. For example, we can highlight the agreement between Sweden and the Russian Federation in the field of combating violations in the field of tax legislation.

6. The sixth group includes agreements that stipulate tax rules. Personal income tax: European practice of tax administration. Aksenova A.A. Online journal of Science. 2014. No. 3 (22). S. 3.

Tax legislation extends the scope of its application not to citizens, but to residents of a given country (i.e., persons permanently residing or residing in a given country). Therefore, any internal tax regulations are already international in nature, since they cover both citizens and organizations of other countries that are located in the territory of a given country or carry out certain types of activities there. This is especially true for Western European countries, where millions of citizens of other countries reside temporarily or permanently. Some categories of these citizens, being residents of the country of their residence, are fully subject to the general tax legislation of that country. The tax status of other categories is regulated by international tax treaties. Developed countries are almost completely covered by a network of bilateral tax treaties, and, given the freedom of migration of people, goods and capital between them, the role of tax treaties in the overall scope of their tax legislation is very large.

To get under jurisdiction of tax laws of a certain country, two conditions are required when determining corporate tax for a legal entity. The first is the implementation of commercial activities in a given country (i.e., profit-oriented activities), and the second is the presence of a legal entity.

In addition to the conditions of profit-making orientation and the presence of a legal entity when imposing corporate tax, the definition of “linking” of the taxpayer to the national tax competence of a particular state is important. This issue is resolved, as a rule, based on the use of two criteria: residency and territoriality.

Residence criterion provides that all residents of a given country are subject to taxation in relation to absolutely all their income derived both within the territory of this country and abroad (the so-called unlimited tax liability), and non-residents - only in relation to income received from sources in that country (limited tax liability).

Territoriality criterion, on the contrary, it establishes that income derived only on its territory is subject to taxation in a given country; Accordingly, any income received or derived abroad is exempt from taxes in that country.

The first criterion takes into account exclusively the nature of the taxpayer’s stay (residence) on the national territory, the second is based on the nationality of the source of income.

Either of these two criteria, if applied uniformly, would exclude any possibility of international double taxation, i.e. taxation of the same object (income, property, transaction, etc.) in the same period of time with similar types of taxes in two or more countries. However, the question of whether the elimination of double taxation is achieved by applying the first or second criterion is not at all indifferent from the point of view of the national interests of each individual country. Thus, for countries whose citizens and companies receive significant amounts of income from their foreign activities and from capital placed abroad, it is undoubtedly more desirable to differentiate tax jurisdictions on an international scale based on the residency criterion, and for countries in whose economies foreign countries occupy a significant place capitals, the use of the territoriality criterion is of particular interest. Therefore, developed countries prefer to base their tax relations with other countries on the basis of the residency criterion, while developing countries protect their right to tax foreign companies and individuals on the basis of the territoriality criterion.

To date, there are very significant differences between countries in the rules for determining residence in relation to some companies. In practice, these differences are resolved through bilateral agreements between countries, according to which the decisive and final criterion is usually the location of the “center of actual leadership.”

Tax jurisdiction- a special territory where its own (independent) taxation laws apply.

Tax jurisdiction: essence and goals

In any country, the scope of tax legislation extends primarily not to citizens of a particular country, but to its residents, that is, persons staying on its territory. All norms in the field of tax legislation will definitely have an international character.

This approach is clearly expressed in Western Europe, where there are millions of temporarily residing citizens in the territory of a group of countries. At the same time, some are residents and are fully subject to the legislation of the country, while others are only temporarily located on foreign territory and their tax status is regulated by other international treaties.

Between all developed countries there is a whole network of international agreements that are bilateral in nature. All of them take into account the level of relations between countries, the freedom of migration of capital, products and people. To be under the tax jurisdiction of the country of interest, two conditions must be met:

Firstly, it is necessary to conduct commercial activities on its territory;
- secondly, the subject must have the status of a legal entity.

The tax systems of different countries are not the same, so the conclusion of bilateral treaties allows us to find common ground and prevent double taxation, first of all, for our citizens.

International cooperation in the tax sector has several main goals :

Elimination of the negative factor of double taxation;
- avoiding discrimination against tax payers.

Additional goals for concluding bilateral agreements include:

Elimination of tax evasion practices;
- optimization of interaction between tax policy and the tax system;
- achieving harmony and optimization of the tax system at the interstate level.

Tax jurisdiction: classification of agreements

Russia cooperates with many countries and participates in many tax treaties. Moreover, all international treaties (in the field of taxation) are divided into five groups:

1. To the first group include documents related to economic development and optimization of taxation. These may include the following agreements:

A) On the development of integration;

- on the creation of a free trade zone. Such a treaty imposes obligations not to tax imported goods from a partner country in excess of taxes on domestic goods. In addition, when creating a free trade zone, various fees, taxes and duties, and numerical limits on the import (export) of products are abolished;

- about trade turnover and industrial cooperation(cooperation) in the field of mechanical engineering. Under this type of contract, raw materials, components and materials necessary for production are excluded;

- about the mechanism and conditions for the development of state industry between the CIS member countries. This agreement was signed back in 1993. Its participants agreed not to apply excise taxes, taxes, duties (import and export), as well as numerical limits on goods that are transferred through cooperation, that is, within the processing regimes, against each other.

B) On the unification (optimization) of agreements:

An agreement concluded between the tax committees of Belarus, Kazakhstan, the tax inspectorate of Kyrgyzstan and the State Tax Service (now the Federal Tax Service) of Russia regarding the taxation methodology. This agreement enshrines the basic principles of unification;

Agreement on the creation of unified tax legislation and the implementation of a common tax policy of the Union Country. The parties to this agreement are two countries - Belarus and Russia. The agreement focuses on the rules and principles of taxation, the general rights and obligations of taxpayers, the list of taxes, and so on.

2. To the second group treaties that describe the specifics of levying indirect taxes in trade between different countries. Such documents prescribe the principles of collecting indirect taxes when conducting foreign trade transactions between different countries.

The category of indirect taxes includes two types of taxes - excise taxes and VAT. A zero rate means no tax on services (goods). In essence, we are talking about complete tax exemption for a certain group of goods. One of such documents was the agreement between Armenia and Russia, which spelled out the principles of collecting indirect taxes.

The contract specifies the country of destination, that is, the state into which the goods are imported. At the same time, business entities are tax payers in this country.

There is another agreement between the Russian Federation and Kyrgyzstan, according to which goods are subject to a minimum (in this case, “zero”) tax.

The second group also includes the following agreements:

- on the principles of collecting indirect taxes. The agreement was drawn up by the parties in 2000 between Kazakhstan and the Russian Federation. According to its terms, services provided by the partner country are subject to indirect tax, with the exception of servicing and transportation of goods imported into the territory of another country, servicing and transportation of transit cargo, transportation of baggage and passengers;

- to control the movement of goods, exchange of information and carrying out accurate accounting, the Commodity Nomenclature under the agreement between Azerbaijan and the Russian government is used.

3. To the third group international agreements have been entered into aimed at eliminating the negative effect of double taxation, as well as eliminating problems of non-fulfillment of tax obligations.

Currently, the Russian Federation is one of the main participants in a number of such agreements, applied to the main groups of taxes - on (for companies), on income (for individuals), on property (for companies and individuals).

The most famous include agreements on protection against double taxation and protection against evasion between the Governments of Russia and other countries (Sri Lanka, Greece, Mexico, and so on).
The above agreements relate to the most popular types of taxes - on property and on profits.

4. To the fourth group include agreements that relate to the scope of taxation in relation to transport and international transportation in the Russian Federation. This may include:

- convention on the tax regime relating to foreign automobile tires. This document was concluded back in 1931. Its essence is that cars registered in the countries participating in the agreement are, in some cases, exempt from taxes (duties). However, this condition has no relation to duties and taxes in the consumer sector. The Convention primarily concerns vehicles used for transporting people (providing paid services), as well as vehicles for transporting products;

- an agreement implying mutual removal of car taxes participating in international traffic. The document was concluded back in 1980 by the governments of two countries - the USSR and Germany. Under the terms of the agreement, cars that enter the territory of a partner country for a certain period of time do not require payment of transport tax.

There is also a group of international agreements that provide protection from double taxation in the field of maritime and air transport. Here it is worth highlighting the agreements:

- on mutual release of companies, as well as their personnel from contributions and taxes for registration of social insurance. Such an agreement was concluded in 1972. The parties to the agreement are the governments of Finland and the USSR. Under the terms of the agreement, Finnish automobile enterprises operating in the Russian Federation do not have to pay property taxes;

- on exemption from double taxes in the field of maritime shipping. The agreement was signed in 1975. Its participants are Italy and the USSR. According to the terms of the agreements between the parties, Italian companies are exempt from property taxes relating to this type of activity and from taxes on income.

5. To the fifth group include agreements whose purpose is to combat violations of the law. Here we can distinguish two broad categories of such agreements:

- to the first category These include agreements in which the Ministry of Taxes and Taxes of the Russian Federation acts as the competent authority. Under the terms of such agreements, all violations of tax laws can be interpreted as inaction or illegal action, for which legal liability is imposed. For example, there is such an agreement between Ukraine and Russia. It was concluded back in 1997. According to its terms, countries provide mutual assistance in suppressing violations in the tax sphere, in providing the necessary information regarding tax legislation, and in creating effective computer systems that improve the work of tax structures. The agreement also concerns cooperation in the field of personnel training and so on;

- to the second category include agreements where the competent authority is the Ministry of Internal Affairs of Russia. For example, we can highlight the agreement between Sweden and the Russian Federation in the field of combating violations in the field of tax legislation.

6. To the sixth group include agreements that stipulate tax rules.

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A tax jurisdiction is a territory in which independent tax laws apply.

b) Agreements under which the competent authority is the Ministry of Internal Affairs of Russia (formerly the Federal Tax Service of the Russian Federation);

Agreement on mutual assistance in the fight against violations of tax legislation (1997) between the Government of the Russian Federation and the Government of the Kingdom of Sweden. Yes, Art. 7 provides for such a form of cooperation as investigations. Upon receipt of a request, "formal investigations are conducted into acts that are or may be contrary to the law. The results of such investigation are transmitted to the requested authority. Such investigations are conducted in accordance with the laws of the state of the requested Contracting Party. The requested authority conducts the investigation as if it were acting on its own on its own behalf, the requested authority may permit officials of the requesting Party to be present at such investigations."

Based on Art. 8 of the Agreement with Sweden, upon request, the competent authority may authorize its employees to act as experts and witnesses in the courts or other authorities of the other party.

6. The sixth group includes other agreements that contain tax provisions.

These agreements include agreements on investment guarantees, agreements on the promotion and protection of copyright and related rights, conventions on the legal status of diplomatic, consular and other missions enjoying tax immunity. These agreements contain separate rules on tax issues.

The first double tax treaty.

One of the first international legal acts eliminating double taxation was the German-Swedish Treaty of 1928.

Peculiarities of taxation of profits of foreign organizations from activities in Russia. Permanent representative office of a foreign organization

Foreign organizations operating on the territory of the Russian Federation can be divided into:

• foreign organizations operating on the territory of the Russian Federation without establishing a foreign representative office;
• permanent representative offices of foreign organizations.

Activities that do not lead to the formation of a permanent representative office are activities of a preparatory and auxiliary nature for the creation of a branch (clause 4 of Article 306 of the Tax Code of the Russian Federation).

Preparatory and auxiliary activities include:

• use of facilities solely for the purpose of storing, displaying and (or) delivering goods owned by a foreign organization prior to delivery;
• maintaining a stock of goods owned by a foreign organization solely for the purpose of storage, display and (or) delivery prior to delivery;
• maintaining a stock of goods owned by a foreign organization solely for the purpose of processing by another person;
• maintaining a permanent place of business solely for the purpose of purchasing goods by a foreign organization;
• maintaining a permanent place of business solely for the collection and (or) dissemination of information, marketing, advertising or market research for goods (work, services) sold by a foreign organization, if such activity is not the main (usual) activity of this organization;
• maintaining a fixed place of business solely for the purpose of simply signing contracts on behalf of that organization, if the signing of contracts occurs in accordance with the detailed written instructions of the foreign organization.

If a separate division of a foreign legal entity conducts not entrepreneurial, but preparatory and auxiliary activities, all funds it receives from the parent organization for its maintenance are not subject to taxation. Such funds can be used by a separate division to pay for:

• entertainment expenses;
• stationery;
• communication services, banks, maintenance of premises (own or rented) and other general business expenses.

In accordance with Art. 284 of the Tax Code of the Russian Federation, income received by a foreign organization is taxed at a rate of 20%.

In accordance with paragraph 3 of Art. 307 of the Tax Code of the Russian Federation, if the activities of a foreign organization do not provide for the receipt of remuneration, the tax base is determined in the amount of 20% of the amount of expenses of this permanent establishment associated with such activities.

The object of taxation of foreign organizations operating in the Russian Federation through a permanent representative office is recognized as:

• income received by a foreign organization as a result of carrying out activities on the territory of the Russian Federation through its permanent representative office, reduced by the amount of expenses incurred by the permanent representative office (profit);
• income of a foreign organization from ownership, use and (or) disposal of the property of its permanent representative office in the Russian Federation minus expenses associated with obtaining such income;
• other income from sources in the Russian Federation specified in clause 1 of Art. 309 of the Tax Code of the Russian Federation related to permanent representation.

In accordance with Art. 246 foreign organizations carrying out business activities on the territory of the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation are payers of income tax.

In accordance with paragraph 2 of Art. 306 of the Tax Code of the Russian Federation, a permanent representative office of a foreign organization in the Russian Federation for tax purposes means a branch, representative office, division, bureau, office, agency, any other separate division or other place of activity of this organization (hereinafter referred to as the branch), through which the organization regularly carries out business activities on the territory of the Russian Federation.

The opening and registration of a branch, representative office or any other separate division, including accreditation of a foreign organization on the territory of the Russian Federation, does not yet form a permanent representative office. The term "permanent establishment" is used solely to determine the tax status of a foreign organization. As established in paragraph 3 of Art. 306 of the Tax Code of the Russian Federation, a permanent representative office of a foreign organization is considered established from the beginning of regular business activities through its branch and ceases to exist from the moment such activities are terminated.

Taxation of business activities of foreign organizations on the territory of the Russian Federation, carried out through permanent representative offices, is similar to the taxation of Russian organizations, and the calculation of the tax base of permanent representative offices is determined by Art. 274 Tax Code of the Russian Federation.

Any funds received by a separate division of a foreign legal entity on the territory of the Russian Federation are recognized as income. According to Art. 248 of the Tax Code of the Russian Federation, income is divided into income from the sale of goods (work, services) and non-operating income.

Non-operating income includes:

• income from equity participation in other organizations (dividends);
• interest received under loan agreements, credit agreements, as well as on securities and other debt obligations;
• income from property rental;
• income in the form of property received free of charge;
• positive exchange rate or amount difference;
• other income referred to in Art. 250 Tax Code of the Russian Federation.

Income from sales and non-operating income when conducting commercial activities are accepted for tax purposes, taking into account the provisions of Art. 40 Tax Code of the Russian Federation.

Income not taken into account by a foreign organization when determining the tax base is listed in Art. 251 Tax Code of the Russian Federation. Please note that the list of income data is closed.

Income received is reduced by expenses incurred by the foreign organization (with the exception of expenses specified in Article 270 of the Tax Code of the Russian Federation), which are also divided into expenses associated with the production and sale of goods (work, services), and non-operating expenses (Article 252 of the Tax Code of the Russian Federation) .

Expenses taken into account when calculating the tax base must simultaneously satisfy at least three conditions, i.e. they should be:

• economically justified;
• documented;
• associated with activities aimed at generating income.

Documented expenses are expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

If a foreign organization has more than one branch on the territory of the Russian Federation and activities through these branches lead to the formation of a permanent representative office, the tax base and tax amount are calculated separately for each branch.

A foreign organization operating through its branches within the framework of a single technological process, in agreement with the Federal Tax Service of Russia, has the right to calculate taxable profit as a whole for a group of such branches (including for all branches). All branches included in the group must apply the same accounting policies.

The foreign organization independently determines which branch will keep tax records and submit tax returns at the location of each branch. This procedure is established in paragraph 4 of Art. 307 Tax Code of the Russian Federation. The amount of income tax payable to the budget in this case is distributed between departments on the basis of Art. 288 Tax Code of the Russian Federation.

Clause 2 of Art. 274 of the Tax Code of the Russian Federation stipulates that the tax base for income taxed at different rates must be formed separately by foreign organizations.

If during the tax period the representative office received a loss from the sale of goods (work, services), the tax base is recognized as equal to zero, and the loss in accordance with Art. 283 of the Tax Code of the Russian Federation is transferred to the future.

Income from sources in the Russian Federation.

Income that a foreign organization can receive from sources in the Russian Federation, in particular, includes: dividends; income from joint activities; interest income from debt obligations of any kind; other income referred to in paragraph 1 of Art. 309 of the Tax Code of the Russian Federation.

Such income is taxed by a foreign organization (recipient of income) if it notified the tax agent (source of payment) that the income received relates to its permanent establishment in the Russian Federation, and provided the tax agent with a notarized copy of the tax registration certificate organs The certificate must be issued no earlier than in the previous tax period. This is indicated by clause 2 of Art. 310 Tax Code of the Russian Federation. Otherwise, from the income listed in paragraph 1 of Art. 309 of the Tax Code of the Russian Federation, the tax is required to be withheld by the tax agent (source of payment). It does not matter in what form the income of the foreign organization is paid: in cash; in kind; by paying off the obligations of this organization; in the form of forgiveness of its debt or offset of claims against this organization.

Let us assume that the tax agent withheld and transferred to the budget tax on income paid to a foreign organization operating through a permanent establishment in the Russian Federation. In this case, the amount of tax payable to the budget by the foreign organization is reduced by the amount of tax withheld at the source of payment (tax agent).

If the amount of tax withheld at the source of payment exceeds the amount of tax calculated by a foreign organization, the overpaid amount of tax is subject to refund from the budget or offset against future payments to the foreign organization. Offset or refund from the budget of the overpaid amount of tax is carried out in accordance with Art. 78 of the Tax Code of the Russian Federation on the basis of a written application from the taxpayer by decision of the tax authority.

Foreign organizations operating in the Russian Federation through a permanent representative office pay advance payments and income tax in the generally established manner, i.e. as Russian organizations, in accordance with Art. 286 Tax Code of the Russian Federation.

At the end of each reporting (tax) period, the foreign organization calculates the amount of the quarterly advance payment based on the tax rate and the actual profit received. Profit subject to taxation is calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, 9 months and one year. The amount of quarterly advance payments is determined taking into account previously accrued amounts of advance payments. In this case, advance payments based on the results of the reporting period are transferred to the budget no later than 28 days from the end of the corresponding reporting period.

If a foreign organization operating through a permanent representative office pays income to another foreign organization that does not operate on the territory of the Russian Federation, it is a tax agent. The tax agent withholds the amount of tax on income for each payment of income to a foreign organization in the currency in which the income is paid.

When withholding the amount of tax, the tax agent in accordance with clause 2 of Art. 287 of the Tax Code of the Russian Federation is obliged to transfer to the budget within three days after the day of payment (transfer) of the income of a foreign organization. For income paid to taxpayers in the form of dividends, the amount of tax withheld upon payment of income is transferred to the budget by the tax agent within 10 days from the date of said payment.

A foreign organization that operates through a permanent representative office in the Russian Federation and at the same time is a tax agent, in addition to the income tax return of the foreign organization, is obliged at the end of the reporting (tax) period within 28 days from the date of the end of the reporting (tax) period in which the payments to the taxpayer, submit a tax calculation (information).

In accordance with Art. 308 of the Tax Code of the Russian Federation and international agreements on taxation issues have established a special system for recognizing a separate division as a permanent establishment when performing construction and installation work on construction sites or when developing natural resources by foreign organizations.

International tax agreements of the Russian Federation may establish other terms for the formation of a permanent representative office. In particular, the Agreement of May 29, 1996 between the Russian Federation and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and property, a construction site or installation project is a permanent establishment only in cases where the duration of its activity exceeds 12 months.

For example, the use of subsoil and the conduct of certain types of construction work can only be carried out with a license. Article 12 of Federal Law No. 99-FZ of May 4, 2011 “On licensing of certain types of activities” sets out the list of types of activities for which a license is required:

1. development, production, distribution of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means, performance of work, provision of services in the field of information encryption, maintenance of encryption (cryptographic) means, information systems and telecommunication systems, protected using encryption (cryptographic) means (except for the case where the maintenance of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means is carried out to meet the own needs of a legal entity or individual entrepreneur);
2. development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;
3. activities to identify electronic devices intended for secretly obtaining information (except for the case if this activity is carried out to meet the own needs of a legal entity or individual entrepreneur);
4. development and production of means for protecting confidential information;
5. activities for technical protection of confidential information;
6. production and sale of counterfeit-proof printed products;
7. development, production, testing and repair of aviation equipment;
8. development, production, testing, installation, assembly, maintenance, repair, disposal and sale of weapons and military equipment;
9. development, production, testing, storage, repair and disposal of civilian and service weapons and main parts of firearms, trade in civilian and service weapons and main parts of firearms;
10. development, production, testing, storage, sale and disposal of ammunition (including cartridges for civilian and service weapons and cartridge components), pyrotechnic products of classes IV and V in accordance with the national standard, use of pyrotechnic products of classes IV and V in accordance with technical regulations;
11. activities for the storage and destruction of chemical weapons;
12. operation of fire and explosion hazardous production facilities;
13. operation of chemically hazardous production facilities;
14. activities to extinguish fires in populated areas, at production facilities and infrastructure, to extinguish forest fires (except for the activities of the voluntary fire department);
15. activities for installation, maintenance and repair of fire safety equipment for buildings and structures;
16. production of medicines;
17. production and maintenance (except for the case where maintenance is carried out to meet the own needs of a legal entity or individual entrepreneur) of medical equipment;
18. trafficking in narcotic drugs, psychotropic substances and their precursors, cultivation of narcotic plants;
19. activities in the field of use of pathogens of infectious diseases of humans and animals (except for the case if the specified activity is carried out for medical purposes) and genetically engineered modified organisms of III and IV degrees of potential danger, carried out in closed systems;
20. activities related to the transportation of passengers by inland water transport and sea transport;
21. activities related to the transportation of dangerous goods by inland water transport and sea transport;
22. activities related to the transportation of passengers by air (except for the case if this activity is carried out to meet the own needs of a legal entity or individual entrepreneur);
23. activities for the transportation of goods by air (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur);
24. activities for the transportation of passengers by motor transport equipped for the transportation of more than eight people (except for the case if the specified activity is carried out on orders or to meet the own needs of a legal entity or individual entrepreneur);
25. activities related to the transportation of passengers by rail;
26. activities related to the transportation of dangerous goods by rail;
27. loading and unloading activities in relation to dangerous goods on railway transport;
28. loading and unloading activities in relation to dangerous goods in inland water transport and seaports;
29. activities related to towing by sea (except for the case if this activity is carried out to meet the own needs of a legal entity or individual entrepreneur);
30. activities for the neutralization and disposal of waste of I - IV hazard classes;
31. activities related to the organization and conduct of gambling in bookmakers and sweepstakes;
32. private security activities;
33. private detective (detective) activities;
34. procurement, storage, processing and sale of scrap ferrous metals, non-ferrous metals;
35. provision of employment services for citizens of the Russian Federation outside the territory of the Russian Federation;
36. provision of communication services;
37. television and radio broadcasting;
38. activities for the production of copies of audiovisual works, programs for electronic computers, databases and phonograms on any type of media (except for cases where this activity is independently carried out by persons who have the rights to use these objects of copyright and related rights by virtue of a federal law or treaty) ;
39. activities in the field of use of ionizing radiation sources (generating) (except for the case if these sources are used in medical activities);
40. educational activities (with the exception of the specified activities carried out by non-state educational institutions located on the territory of the Skolkovo innovation center);
41. space activities;
42. geodetic and cartographic work for federal purposes, the results of which are of national, inter-industry significance (with the exception of these types of activities carried out during engineering surveys carried out for the preparation of design documentation, construction, reconstruction, major repairs of capital construction projects);
43. production of surveying works;
44. work on active influence on hydrometeorological and geophysical processes and phenomena;
45. activities in the field of hydrometeorology and related areas (with the exception of the specified activities carried out during engineering surveys carried out for the preparation of design documentation, construction, reconstruction of capital construction projects);
46. medical activities (with the exception of the specified activities carried out by medical organizations and other organizations included in the private healthcare system on the territory of the Skolkovo Innovation Center);
47. pharmaceutical activities;
48. activities to preserve cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation;
49. activities to conduct industrial safety assessments;
50. activities related to the handling of explosive materials for industrial use.

If a foreign organization performs work (provides services) to another person who has the specified license (permit) or acts as a general contractor for a person who has such a license (permit), when resolving issues regarding the formation and termination of the existence of its permanent representative office, a procedure similar to that established pp. 2 - 4 tbsp. 308 Tax Code of the Russian Federation.

A foreign organization is considered as having a permanent representative office even if it carries out activities on the territory of the Russian Federation that meet the criteria provided for in paragraph 2 of Art. 306 of the Tax Code of the Russian Federation, through a dependent agent.

A dependent agent is a person who, on the basis of contractual relations with a foreign organization, represents its interests on the territory of the Russian Federation, acts on the territory of the Russian Federation on behalf of this foreign organization, and also has and regularly uses the authority to conclude contracts on its behalf.

If a foreign organization operates on the territory of the Russian Federation through a broker, commission agent, professional participant in the Russian securities market or any other person who acts as part of its main (ordinary) activities, such a foreign organization is not considered to have a permanent establishment. This provision is established in paragraph 9 of Art. 306 of the Tax Code of the Russian Federation.

Dividing the jurisdiction of states in the field of taxation

Considering the delimitation of the jurisdiction of states, it is necessary first of all to note that state sovereignty is the inherent supremacy of a state on its territory and independence in international relations. Some scientists also formulate the concept of “economic sovereignty of a state,” others believe that economic sovereignty is a customary norm of international law, which includes a set of legal rules that establishes mutual obligations of states, guaranteeing for each of them and all together the sovereign right to freely dispose of their resources, wealth and all economic activities and the sovereign right to equal participation in international economic relations.

The tax agreement in regulating taxes has a number of advantages.

Firstly, the tax agreement contains provisions that make it possible to uniformly establish the tax status of a person, which is an effective factor in avoiding excess tax burden. Secondly, the conclusion of such treaties seems to be very beneficial to the national state, since, by its nature, a tax agreement can provide better protection for exporters of goods and capital, establish the most favorable treatment for investment and ultimately provide the state with opportunities to access new markets goods and resources. Thirdly, their content clearly shows the properties of certainty and predictability, by virtue of which the tax jurisdiction is clarified.

Thanks to this, the “sharp edges” that threaten the taxpayer working in states with different tax regulations are smoothed out. And the process of exchange of information between partner countries, provided for by agreements, contributes to improved practice of law enforcement of the provisions of domestic tax legislation.

The fact that an international treaty is the main instrument of rule-making is already contained in the very definition of “norm of international law”. As noted in the legal literature, a norm of international law is a formally defined rule created by agreement between subjects, establishing rights and obligations for them and ensured by a legal mechanism.

Classification of norms of international law:

1) norms of significant significance in international law. These include, according to V.A. Vasilenko, norms-principles, norms ergo omnes. The objects of regulation of such norms can be the fundamentals of relations between all subjects of international law, specific problems affecting the interests of all subjects of international law, participants in emerging legal relations;

2) individual norms belonging to various subsystems of international law:

• institutional norms;
• industry standards;
• polysystemic;
• norms and principles of general international law.

Determining points for the classification of norms of international law are also the nature of the content and the scope of the rights and obligations of participants in legal relations falling under the scope of such a norm, and the existence of legal relations that are of the most permissible nature for a particular situation. Here the agreement creates protective and compensatory norms.

In modern conditions, the importance of international tax agreements for the legal development of the state cannot be underestimated. Considering the significance of international tax agreements, it is necessary to highlight the following:

1) international tax agreements provide a guarantee to taxpayers that their income and property will not be subject to double taxes, and provide protection from discriminatory taxation abroad; for the state, represented by the tax authorities, they provide the opportunity for mutual direct consultations and contracts to resolve many controversial issues, as well as to control the foreign economic activities of their residents;

2) international tax agreements are important for the state as a bearer of sovereign economic rights, since they are a means of securing on a contractual basis their rights to receive a fair share of the taxation of income and property received by residents from international economic and financial activities.

International double taxation and how to avoid it

Agreements in the field of taxation are the main instrument for regulating international legal relations in the field of taxation, as well as in the area of ​​eliminating double taxation in particular.

Double taxation occurs in a situation where the same entity may be subject to comparable taxes on the same item in two or more states for the same period.

The literature offers such concepts regarding forms of double taxation as:

• economic;
• legal double taxation.

Almost all countries have such tax rules, criteria, characterized by fundamental similarity and designed to provide a state interested in expanding the tax base with a regime for collecting taxes from various categories of persons, including those outside its territory. These criteria are represented by the principles of territoriality and residency.

Acting as the main form of determining the tax jurisdiction of a national state, the “territoriality” criterion is comprehensive and universal, allowing the state to levy taxes on any tax base located on its territory.

In accordance with Art. 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his travel outside the Russian Federation for short-term (less than six months) treatment or training.

Tax residence determines the tax jurisdiction in which the obligations arise and the final tax liability of the taxpayer is exercised.

The word “resident” itself originates in the Peter the Great era; it was borrowed from the French language and literally means “sitting in place.” A lot depends on the determination of whether or not a person is a tax resident of the Russian Federation in the taxation of income taxes for individuals and legal entities.

The tax status of a business entity depends on:

• tax rate (Article 224 of the Tax Code of the Russian Federation);
• object of taxation (Article 209 of the Tax Code of the Russian Federation);
• the right to apply tax deductions;
• applicability of double taxation rules.

In the broad sense of the word, legal double taxation can be spoken of in any case where a “fiscal subject” or “fiscal object” is taxed twice or several times. In such a context, it does not matter whether it arose as a result of a combination of taxes and other charges or a combination of different taxes, or whether the object and subject were taxed twice in one or more jurisdictions.

In a narrow sense, legal double taxation includes cases of repeated taxation of the same tax subject and (or) object within the authority of one jurisdiction. Within one jurisdiction, double taxation can occur within the framework of the powers of one level (federal level, subject level, municipality) and double taxation resulting from the taxation of one subject and (or) object at several levels (at the federal level and the subject level).

The concept of double taxation may include the following components:

• taxation at the national level or at different levels (at the level of entities or municipalities) in different jurisdictions;
• object identity;
• subject's identity;
• period identity;
• tax identity.

Considering the modern procedure for avoiding international double taxation, it should be noted that the world practice of eliminating double taxation has differentiated:

• methods for eliminating double taxation for direct taxes - taxes on income, capital and property. For direct taxes, there is a network of bilateral double taxation agreements;
• methods for eliminating double taxation for indirect taxes - excise taxes, value added tax, sales tax, etc. Indirect taxes are closely related to trade in goods and services, and the legal regulation of indirect taxes in different countries is generally similar and can be harmonized.

In connection with globalization and the development of international trade, to eliminate double taxation in the field of indirect taxes, most countries apply exemption of exports of goods from internal indirect taxes and imposition of imports with indirect taxes similar to internal ones (border equalization taxes). The formation of the World Trade Organization, the accession of an increasing number of states to it, as well as the strengthening of its authority in the international arena contribute to the spread of rules on delimiting the jurisdiction of states in the field of indirect taxation based on the principle of the country of destination, which implies the elimination of double taxation.

International double taxation for indirect taxes is possible if one of the countries uses the principle of the country of destination, and the other - the principle of the country of origin of the goods (obviously, the latter country is not a member of the WTO and does not take into account the rules of its documents). In this case, states enter into agreements on the application of a single principle in trade relations among themselves. Russia in some cases resolves issues of avoiding double taxation for indirect taxes in bilateral agreements between states.

In accordance with the Agreement between the governments of the member states of the Commonwealth of Independent States on agreed principles of tax policy of March 13, 1992 (Article 4) and in order to ensure a unified methodological approach to the conclusion of agreements on the avoidance of double taxation of income and property of the heads of government of the member states The Commonwealths have agreed to use among themselves and with third countries the Model Agreement for the Avoidance of Double Taxation of Income and Property. The parties to this Agreement were the Russian Federation, the Republic of Azerbaijan, the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Republic of Tajikistan, the Republic of Turkmenistan, the Republic of Uzbekistan, the Republic of Ukraine, the Republic of Moldova. This Agreement was valid until February 24, 2010, i.e. until the entry into force of the Decree of the Government of the Russian Federation of February 24, 2010 N 84 “On the conclusion of interstate agreements on the avoidance of double taxation and on the prevention of evasion of taxes on income and property.”

International agreements for the avoidance of double taxation that entered into force from 2000 to 2011 include:

1. Agreement between the Government of the Russian Federation and the Government of New Zealand of September 5, 2000 “On the avoidance of double taxation and the prevention of tax evasion in relation to income taxes,” which was ratified by Federal Law of June 23, 2003 N 79-FZ;
2. Agreement between the Government of the Russian Federation and the Government of Australia of September 7, 2000 “On the avoidance of double taxation and the prevention of tax evasion in relation to income taxes,” which was ratified by Federal Law of December 6, 2003 N 156-FZ. An integral part of this Agreement is the Protocol signed on September 7, 2000;
3. The Convention between the Government of the Russian Federation and the Government of the Republic of Austria of April 13, 2000, which entered into force on December 30, 2002, applies from January 1, 2003 (letter of the Ministry of Taxes and Taxes of the Russian Federation dated March 19, 2003 N RD-6-23/320) ;
4. Convention between the Government of the Russian Federation and the Government of the Republic of Botswana dated April 8, 2003, which entered into force on December 23, 2000 (letter of the Russian Ministry of Finance dated April 5, 2010 N 03-08-13);
5. The Convention between the Government of the Russian Federation and the Government of the Federative Republic of Brazil of November 22, 2004, which entered into force on January 19, 2009, applies from January 1, 2009 (letter of the Federal Tax Service of Russia dated January 15, 2009 N BE-22-2/20 @);
6. Convention between the Government of the Russian Federation and the Government of the Bolivarian Republic of Venezuela of December 22, 2003, which entered into force on January 19, 2009;
7. The Convention between the Government of the Russian Federation and the Government of the Hellenic Republic of June 26, 2000, which entered into force on December 13, 2007, applies from January 1, 1998 (letter of the Ministry of Finance of Russia dated December 25, 2007 N 03-08-06 / Greece );
8. The agreement between the Government of the Russian Federation and the Government of the Islamic Republic of Iran dated March 6, 1998, which entered into force on April 5, 2002, is applied from January 1, 2003 (letter of the Ministry of Taxes of the Russian Federation dated March 19, 2003 No. RD-6-23/320 );
9. The Agreement between the Russian Federation and the State of Kuwait dated February 9, 1999, which entered into force on January 2, 2003, applies from January 1, 2004 (letter of the Ministry of Taxes and Taxes of the Russian Federation dated March 4, 2004 N 23-1-10/34-772);
10. The agreement between the Government of the Russian Federation and the Government of New Zealand dated September 5, 2000, which entered into force on July 4, 2003, applies from January 1, 2004 (letter of the Ministry of Taxes and Taxes of the Russian Federation dated March 4, 2004 N 23-1-10/34- 772);
11. The Convention between the Government of the Russian Federation and the Government of the Portuguese Republic of May 29, 2000, which entered into force on December 11, 2002, applies from January 1, 2003 (letter of the Ministry of Taxes of the Russian Federation dated March 19, 2003 N RD-6-23/320) ;
12. Convention between the Government of the Russian Federation and the Government of the Kingdom of Saudi Arabia of February 11, 2007, ratified by Federal Law of November 9, 2009 N 256-FZ;
13. The Agreement between the Government of the Russian Federation and the Government of the Republic of Singapore dated September 9, 2002, which entered into force on January 16, 2009, applies from January 1, 2009 (letter of the Federal Tax Service of Russia dated January 15, 2009 N BE-22-2/20@ );
14. Agreement between the Government of the Russian Federation and the Government of the Finnish Republic of May 4, 1996 (as amended on April 14, 2000), which entered into force on December 14, 2002, the procedure for the entry into force of certain provisions of the document, depending on the type of tax, is regulated by Art. 27 Agreements;
15. Agreement between the Government of the Russian Federation and the Government of the Democratic Socialist Republic of Sri Lanka dated March 2, 1999, which entered into force on November 29, 2002, the procedure for the entry into force of certain provisions of the document, depending on the type of tax, is regulated by Art. 28 Agreements.

All of the above conventions and agreements apply only to direct taxes, such as corporate income tax, personal income tax (PIT), corporate property tax, and personal property tax.

Existing bilateral agreements for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital do not cover the area of ​​indirect taxes.

Researchers note that in the course of competition, various entities participating in the system of world economic relations accumulate negative experience in using the tax advantages of different countries, and it becomes possible to manipulate the shortcomings of national legislation.

This is the case, for example, with transfer pricing. In this regard, the Government of the Russian Federation in the Main Directions of Tax Policy notes that improving tax control over the use of transfer prices for tax purposes is one of the priority areas for the development of legislation on taxes and fees. In the context of economic globalization, concentration of capital and the emergence of large transnational corporations, transfer pricing is a phenomenon whose existence is objectively caused by such processes.

Legal regulation of special tax regimes in foreign countries

Modern tax legislation of a number of countries, along with the usual taxation procedure, provides for special tax regulation measures that represent a special procedure for calculating and paying taxes - special tax regimes.

The need to apply special tax regimes in relation to small businesses is due to the fact that when collecting taxes and fees, it is often necessary to take into account differences in the economic status of taxpayers and their activities.

Special taxation is the most important component of the system of taxes and fees of any state. The establishment, along with ordinary taxation, of various special tax regimes, which in many respects are similar to Russian ones, has become most widespread in a number of CIS member states. An analysis of their tax legislation allows us to identify the following types of special tax regimes used by small businesses: tax under a simplified system (Azerbaijan), simplified tax (Armenia), simplified taxation system, single tax for agricultural producers (Belarus), tax under a simplified system ( Tajikistan).

The most common type of special tax regime is the simplified taxation system in force in many countries, including Russia.

The simplified taxation system basically involves replacing the payment of several taxes with the payment of a single tax, as well as maintaining accounting records using a simplified system.

For example, in Azerbaijan, organizations that are not VAT payers due to the small volume of their economic activities (with the exception of organizations engaged in certain types of activities) are called upon to pay the so-called tax under a simplified system. This tax is paid on revenue at a rate of 2% instead of VAT, income tax, property tax and land tax.

In Armenia, the payment of a simplified sales tax on sales (rate from 7% to 12%) replaces the payment of VAT, as well as income tax and profit tax, respectively, for individuals and organizations. Taxpayers have the right to apply this taxation system if the total amount of turnover from the sale of goods supplied and services provided (excluding VAT) during the previous year did not exceed 30 million drams. A number of taxpayers engaged in certain types of activities, as well as persons who at the time of filing an application have overdue tax liabilities in the amount of 100 thousand drams or more, cannot be considered payers of the simplified tax. A simplified tax payer ceases to be considered as such if he submits an application for transition to a generally accepted taxation system, exceeds the maximum amount of overdue tax obligations, and also if more than one violation is detected. The object of taxation is the turnover from the sale of goods supplied and services provided.

In the Republic of Belarus, the simplified taxation system is almost similar to the simplified taxation, accounting and reporting system previously used in Russia. It provides for the issuance of a patent for engaging in a certain type of activity and the replacement of the payment of a set of republican and local taxes with the payment of a single tax on the results of economic activity. The annual cost of the patent is repaid in monthly payments, based on the minimum wage established on the date of payment. These payments are counted against tax obligations under the simplified taxation system. If the value of the patent exceeds the amount of calculated tax for the corresponding period, the difference between the indicated amounts is taken into account when calculating the tax for the next period.

In Kazakhstan, small businesses are given the right to independently choose the procedure for calculating and paying taxes, as well as submitting appropriate reports. The special tax regime provides for a simplified procedure for calculating and paying social tax, as well as corporate or individual income tax (with the exception of individual income tax withheld at the source of payment). In addition, tax reporting is greatly simplified. In particular, taxpayers can take advantage of a special tax regime based on a one-time coupon, patent or simplified declaration.

In Ukraine, a simplified system of taxation of small businesses can be applied by individuals carrying out activities without forming a legal entity, in labor relations with whom, including members of their families, there are no more than 10 persons throughout the year and the amount of revenue from the sale of products (goods, works) , services) for the year does not exceed 500 thousand hryvnia, as well as legal entities whose average number of employees does not exceed 50 persons and whose revenue from the sale of products (goods, works, services) for the year does not exceed 1 million hryvnia. Persons whose work requires the acquisition of a special patent, insurance companies, banks, etc. cannot be single tax payers.

An entity paying a single tax is not a payer of VAT (except for cases where the entity independently decides to be a payer of such a tax), profit tax, personal income tax, payment (tax) for land, fee for the special use of natural resources, levy for compulsory social insurance, municipal tax, tax on fishing, levy for compulsory pension insurance, etc.

In addition to the simplified taxation system, many countries have established a special tax regime for peasant (farm) households. The special tax regime for peasant (farm) households in the Republic of Kazakhstan provides for a special procedure for settlements with the budget based on the payment of a single land tax and applies to the activities of these entities in the production, processing of agricultural products of their own production and their sale, with the exception of activities in production, processing and sales of excisable products, in the presence of land plots under private ownership and (or) land use rights.

Payers of the unified land tax are not payers of individual income tax on income from the activities of a peasant (farm) enterprise, VAT (however, taxpayers have the right to voluntarily apply for registration for this tax), land tax, tax on vehicles (within the limits of need, established by the Government of the Republic of Kazakhstan), property tax (within the limits of need standards established by the Government of the Republic of Kazakhstan).

The legislation also provides for the specifics of taxation when transferring (receiving) land plots for rent, as well as the specifics for calculating and paying certain types of taxes and other obligatory payments.

For legal entities - producers of agricultural products, a special tax regime is also provided based on payment of the cost of the patent, which includes corporate income tax, social tax, property tax, vehicle tax, and VAT.

The special taxation system is a single (fixed) tax on agricultural producers in Ukraine, introduced first as an experiment in several regions. The object of taxation is the area of ​​agricultural land owned and (or) provided for use.

When paying this tax, corporate income tax, land tax, tax on owners of vehicles and other self-propelled machines and mechanisms, utility tax and some other taxes and fees are not subject to payment. The fixed tax rate is established by region for each hectare of agricultural land as a percentage of their monetary value.