Alteration of time limits of performance of tax liability in the russian tax and customs law
Bodies authorized to make decisions on alteration the time limits for the payment of levies. The deferral and installment plan - one of the most commonly used in practice forms of exercising the taxpayer’s right to alter the tax payment time limit.
| Рубрика | Государство и право |
| Вид | статья |
| Язык | английский |
| Дата добавления | 14.12.2021 |
| Размер файла | 24,2 K |
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- the largest amount of tax revenues to the regional consolidated budget from the project implementation per one ruble of the investment tax credit provided.
Termination of legal relations of alteration of the time limit for tax payment
Deferral, installment plan or investment tax credit are terminated, as a general rule, after the expiration of the relevant decision or agreement.
Early termination of legal relations to alter the time limit for the payment of tax arises in the case of payment of the due amount of tax, levies, social contributions and the corresponding interest before the expiration of the established period.
Early termination of such legal relations may be caused by violations by the taxpayer of the rules in accordance with which he received the right to alter the time limit for tax payment.
If the interested party violates the conditions for granting a deferral or installment plan, its action may be terminated early by the decision of the authorized body that made the decision on a corresponding alteration in the period for which the tax obligation was fulfilled.
In this case, the taxpayer must, within one month after receiving the relevant decision, pay:
- the difference between the amount of debt determined in the decision on granting a deferral (installment plan), increased by the amount of interest, and actually paid amounts and interest (unpaid amount of debt);
- penalties that are calculated for each calendar day, starting from the day following the day of receiving this decision, until the day of payment of this amount inclusive.
Investment tax credit agreement may be terminated early by agreement of the parties or by court decision.
If the basis for termination of the contract is a violation of its essential conditions by the taxpayer, then the violator is obligated to restore the state's fiscal interests (Table 3).
Table 3. Protection of the fiscal interests of the state in case of early termination of the investment tax credit agreement
|
Grounds for termination |
Measures to protect the fiscal interests of the state |
Terms of implementation of these measures |
|
|
violation of the conditions for the sale or transfer to the possession, use or disposal of equipment or other property to other persons, the acquisition of which was the basis for granting an investment tax credit |
payment of all unpaid amounts, as well as the corresponding penalties and interest accrued for each calendar day of the agreement at the refinancing rate of the Central Bank of the Russian Federation, which was in force from the conclusion to the termination of the specified agreement |
within one month from the date of termination of the contract |
|
|
violation of the obligations, in connection with the execution of which an investment tax credit was received by an organization that fulfills a particularly important order for the socio-economic development of the region or provides especially important services to the public |
payment of the entire amount of unpaid tax and interest on this amount accrued for each calendar day of the contract at the refinancing rate of the Central Bank of the Russian Federation |
within the period specified by the contract, but no later than three months from the date of termination of the contract |
|
|
violation of the obligations by an organization included in the register of residents of a territorial development zone |
payment of the entire amount of unpaid tax and interest on this amount, accrued at the refinancing rate of the Central Bank of the Russian Federation for each calendar day, starting from the day following the day of termination of the contract, until the day of tax payment |
no later than three months from the date of termination of the investment tax credit agreement |
References
1. Cartou L. (1981) Droit fiscal international et europeen. Paris: Dalloz, 280 p.
2. Cuadrado Ramos J. (2018). Principios de Derecho Fiscal.
3. Demin A.V (2010) General theory of tax norms. Moscow: INFRA-M, 266 p. (in Russian) Grosclaude J., Marchessou P (2007) Droit fiscal general. Paris: Dalloz, 608 p.
4. Karaseva M.V. (ed.) (2009) Tax law of the Eastern European countries: general part. Moscow: Wolters Kluver, 336 p. (in Russian)
5. Ovsyannikov S.V (2009) Forms and limits of interaction between tax law and civil law. Vestnik V4S RF, no 1, pp. 83-100 (in Russian)
6. Porohov E.V. (2009) Theory and practice of Kazakhstan tax law: main issues. Almaty: Nalogovy ekspert, 456 p. (in Russian).
7. Ryabov A.A. (2014) The influence of civil law on tax relations: doctrine, interpretation, practice. Moscow: NORMA, 224 p. (in Russian)
8. Sadikov O.N. (2011) Civil law conceptions in public law.
9. Smolitskaya E.E. (2018) Civil law institutes, terms and notions in the tax law. Moscow: Prospect, 176 p. (in Russian)
10. Terra B., Wattel P (2012) European Tax Law. 6th ed. The Hague: Kluwer Law International, 634 p.
11. Thuronyi V (2003) Comparative Tax Law. Deventer: Kluwer Law International, 373 p.
12. Heckly C. (2006) Fiscalite et mondialisation. Paris: LGDJ, 154 p.
13. Volkova N.N. (2010) Reception of civil law norms in tax legislation. Moscow: Yurlitinform, 160 p. (in Russian)
14. Yakovlev V.F. (2006) Civil legal method of the regulation of social relations. Moscow: Statut, 240 p. (in Russian)
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