НДС: направления совершенствования администрирования и исчисления при перевалке и перегрузке нефти и нефтепродуктов

Abstract

Objective: to eliminate legal uncertainty in interpretation and implementation of a legal norm (para. 4 subclause 2.2. clause1 Art. 164 of the Taxation Code of the Russian Federation); to elaborate proposals for improving the Russian legislation on taxes and duties, which is essential for elimination of the said problems.Methods: the research is based on a set of general scientific and specific methods of cognition used in the science of Financial Law: dialectic method, formal-dogmatic method, methods of analysis, analogy, induction and synthesis, historical retrospective, formalization, and logical method.Results: the article presents theoretical-legal analysis of the consequences of ambiguous interpretation of a legal norm (para. 4 subclause 2.2. clause 1 Art. 164 of the Taxation Code of the Russian Federation) in relation to organizations rendering services in the sphere of oil and oil products transportation and transshipment. It is stated that one of the essential problems in the practice of value added tax implementation is the use of zero tax rate. When the norms of the above Article are interpreted, it causes problems in organizations engaged in oil and oil products transportation and transshipment, due to the differences in positions of the Russian Ministry of Finance and the taxation authorities about the location of works to be referred to transshipment. Another problem is narrow comprehension of organizations engaged in oil transportation, as well as uncertainty of norms related to the terminology of oil transportation, transshipment and reloading. All the above inaccuracies and ambiguities in legislation lead to problems in organizations engaged in oil transportation, as is shown by the example of “Marine Port Service” Close Corporation. The author also presents the results of analysis of judicial practice in the sphere of interpreting para. 4 subclause 2.2. clause 1 Art. 164 of the Taxation Code of the Russian Federation. The possible consequences of the revealed contradiction are determined for the oil markets and for the budget incomes formation. The carried out research results in proposals for improving the taxation of tax-paying organizations rendering services in the sphere of oil and oil products transportation, reloading and/or transshipment.Scientific novelty: the legal uncertainty in interpretation and implementation of a legal norm (para. 4 subclause 2.2. clause 1Art. 164 of the Taxation Code of the Russian Federation) was revealed; proposals are formulated for interpreting the notion of reloading for the purposes of taxation.Practical significance: the conclusions formulate by the authors can be used in practice for making decisions about elaborating a draft of a normative legal act amending para. 4 subclause 2.2. clause 1 Art. 164 of the Taxation Code of the Russian Federation.