On the night between Monday and Tuesday, the Makrob Committee published its conclusions on the satellite tax laws from the budget package. In 618-9, which deals with the tax on excess profits, the committee proposed to discuss for a second reading the demand of the Russian Union of Industrialists and Entrepreneurs to move from the taxation of the estimated increase in the cost of raw materials to the consideration of the real financial results of the companies. This will reduce the risk of taxation on enterprises that did not actually receive excess profits.
It is suggested to take into account the financial situation, the current profitability and the actual ability of the company to pay tax. Otherwise, the tax may be collected even if there is no profit and pose a threat to the continuation of the business activity. In fact, statements are quoted from an interview with Vladimir Potanin on RBC. This means that the signal has reached the right place. Referring to the Accounts Chamber, the deputies questioned why the gold rate is 20%, while for other taxable minerals it is 30%, which "requires additional justification" (read - it will fall on second reading). The conclusion to the draft law 617-9 contains the positions of the Bank of Russia, the Chamber of Commerce and Industry of the Russian Federation, the Public Chamber of the Russian Federation, trade unions and digital platform operators. Regarding the VAT of 22% on goods from the local market, the committee supports the principle of comparing the conditions of competition between local and foreign sellers who sell goods to private individuals through a market, by introducing a VAT on the import of electronic commerce products from third countries.
At the same time, the committee proposes to clarify for a second reading:
- Who exactly is recognized as a VAT payer when such goods are imported;.
- How the tax base is determined;.
- Which VAT rate applies, including according to the method of specifying the cost of the goods. Separately, the Public Bureau of the Russian Federation conceptually supports the bill in the first reading, but points to the uncertainty of the VAT refund mechanism when returning goods.