LAWYERS SUGGESTED THAT A ONE-TIME FEE FROM COMPANIES WILL BE INTRODUCED IN THE FORM OF A TAX

One-time contributions of companies with an average profit in 2021-2022 of over 1 billion rubles to the budget can be prescribed in the Tax Code as a fee. However, the experts of the company "Lawyers K2", in turn, are confident that the payment will be introduced as a tax.

As the experts explained, from the point of view of the Tax legislation of the Russian Federation, the collection involves actions not only on the part of the taxpayer to contribute funds to the budget. Collection is one of the conditions for legally significant actions on the part of the state (for example, granting certain rights or issuing permits). In another case, according to lawyers, the fee may be due to the implementation of certain types of business activities within the territory in which it was introduced.

"Thus, taking into account the wording of paragraph 2 of Article 8 of the Tax Code of the Russian Federation, it is difficult to call a "one-time payment" a "fee". We believe that such a payment will be introduced as a tax, because the intentions of the authorities more specifically coincide with the concept of "tax" specified in paragraph 1 of Article 8 of the Tax Code of the Russian Federation, as a mandatory, individually gratuitous payment in the form of alienation of funds for the purpose of financial support of the state," said Nikolay Esakov, senior lawyer of the company "Lawyers of K2".

Earlier, RBC reported that the formula for calculating the business fee is being discussed. In particular, it is being studied which profit to take into account — net or pre-tax. One of the interlocutors of the publication noted that the voluntary nature of the discussed payment "in this case is expressed by a consolidated consent to its payment from leading business associations."

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