Large purchases without formal income can turn to additional taxation. It had a taste belgorodets Oleg Andropov, buying a few acres of land. The subtlety of the matter is that by buying the land and register it as necessary in Rosreestra, Mr. Andropov for several years had no legal income, or, in the language of officialdom, "in federal information resources data FTS Russia information on income Antropov OV Form 2-PIT submitted by tax agents where they are registered, out. "
Tax judged as follows: once the official income was not, therefore, the purchase took place on "gray" income from which tax has not been deducted. And the money spent on the site, the Federal Tax Service (FTS) Mr. Andropov filed a tax claim of 13% income tax. It happened last year, recently confirmed the correctness of the tax service Judicial board on civil cases of the Belgorod Regional Court, the decision is published on the website of the court and has already entered into force. In FNS could not comment on the situation promptly.
According to lawyers, Belgorod case became a precedent that could lead to a revision of major purchases of Russians and their respective income.
- In the present case, the tax authorities have had a strong position as a man bought a plot of land, but did not declare any income and could not prove that this site is not bought for their money, and, for example, by means of a loan, - the partner of "tax collector" Dmitry Lipatov. - If the tax authorities can prove that the person had income which he had not declared to the tax and who do not pay taxes, you have every right assessed additional taxes and interest, based on the amount of documented expenses. In principle, this is one of the functions of the tax - calculate undeclared incomes and collect taxes from them. Therefore, there is nothing strange or wrong. Another thing is that until now the tax is almost never apply such additional taxation on the basis of the cost of physical persons.
Agree with him lawyer college "Yukov and partners" Elena Rovinskaya. She notes that most Western countries have successfully used the method of tax expenditure control individuals.
- It is necessary to recognize that the economic position of the part of the tax authority as set out in the judicial act and supported by the court, is groundless: can not spend money if you do not, - she said. - The legal side of the issue in this case depends entirely on the evidence base available to the taxpayer, everyone understands that you can not spend their money, for example, a loan. However, this fact should be confirmed, it would be strange to assume that anyone could be a substantial amount of money to give to an individual who has no formal income, even without documenting.
Other experts also estimate the position of the tax as correct.
- Tax inspection and so should work: check her known and documented data on income and expenditure of physical persons, and if expenses exceed income, the interest in the cause of such excess, - adds the chief lawyer of the Expert Centre Taxadmin.ru Artemy Nikolaev.
Lawyers call for taxpayers to be more responsible, subject to the new policy of fiscal authorities.
- The case (taking into account the fact that he is not the first in the jurisprudence) shows not only a clear tendency to tighten fiscal policy in our country, but also everything in it greater emphasis on collecting taxes from individuals. In addition, we see that a similar approach is applied in the field, ie tightening is not only at the federal but also at the regional and municipal levels, - says Director of BDO in Russia Eugene Kivenko. - The taxpayer sent a clear message: the more open it will be the financial sources for the tax authorities and the more careful he will be in their tax declarations, the fewer unpleasant surprises and unexpected losses it will have in the future.
- It would be nice to report such citizens and other regulatory authorities, - adds the deputy director of the Federal Service for Financial Monitoring Paul Livadny.
- This case is similar to the classic case - he says. - Usually in criminal or corrupt schemes prefer to declare a small official income. In this case, we see that typically describes a criminal lifestyle, maybe it was money laundering. So I hope that this and other similar cases will be investigated in a complex, involving the competent authorities.