Large plants do not want to pay extra money to the budget

The amount of the claim of Saratovorgsintez to the inspection for the largest taxpayers of the Saratov region is more than 100 million rubles.
Earlier this year, IRI Tax Service of Russia for Major Taxpayers for Saratov region decided to bring the company to administrative responsibility for tax offenses. The decision concerned the VAT accrual in the amount of 12.7 million rubles, reduce losses, calculated on the corporate profits tax of 90 million unduly claimed VAT refunds to 117 thousand. Consideration of the claim of "Saratovorgsintez" disagree with these conclusions of the tax to continue on November 25.

This is not the first lawsuit largest taxpayers. Experience shows that large enterprises claims against the tax authorities often end with the victory of the applicants. For example, last year the regional arbitration decided that the Interdistrict IFTS Russia for the Saratov Region №7 should compensate the company "Bosch Power Tools" VAT of 23.6 million rubles. This year, a partial victory in a court dispute with the tax authorities gained and of "Robert Bosch Saratov", proving that he was wrongly assessed additional VAT arrears by 259 thous. Rubles. In addition, the court ten times reduced the penalty for late payment of personal income tax - from toHonor 320 thousand. to 30 thousand rubles.

However, there are examples of judicial fights with publicans do not end in favor of the companies. In 2013, the Arbitration Court of the Volga district made the decision according to which the billionaire, a member of the Federation Council Andrey Guriev has to pay the Saratov region taxes in the amount of 416 million rubles from their considerable dividends, and "Balakovo Mineral Fertilizers" (included in the controlled senator holding "FosAgro" ) - The regional treasury of 230 million. Interestingly, the final decision was made only after two years of judicial struggle, and do all the disputed transactions took place in 2008.

Then of "FosAgro" as the only participant of LLC "BMU" decided on the distribution of profits in its favor in the amount of 4.6 billion rubles. Profit this was, by decision of the owners, to go to the pocket of shareholders as a dividend. Although the "BMU" had the opportunity to pay themselves, the plant prefer to borrow money from fellow holding, and on the amount of accrued interest on the loan agreements to reduce taxable income.

Out of this lawsuits tax authorities, which, after several years of litigation, and led to the decision of the district arbitration. And attempts to shareholders to make the case to the level of the Supreme Arbitration Court failed. However, it is unknown whether the company has paid off with our budget. After all, by the decision of the district arbitration Balakovo company it had itself to recover from the shareholders of the holding and transfer treasury income tax on dividends on 416.4 million rubles.

And here is another interesting tax deal, which "Business Vector" has already written, yet did not reach the final. While in September, in theory, the court could examine the key issue of fundamental importance to the claim of JSC "RusHydro" for the return of budget 161 million rubles overpaid property tax. Last year, Saratov MRI FNS №2 for the Saratov Region has refused to recognize the fact of the overpayment, and therefore conclusion of the NGO "Union of experts" (Nizhny Novgorod) should finally shed light on the essence of the natural and man-made systems. And experts, as can be understood from the materials of the official website of the arbitration, have already said everythingthey could. However, the court all the time tolerated, the latest date - 11 December.

Note that the fever returns and refunds to cover the major companies is understandable. The fact that they are not the first to pay taxes in advance, and then, in fact, paying extra, but it is much more likely to regaining good budget amount. Very often blunders go in terms of profit (remember, the income tax is one third of the regional budget revenues). According to some estimates, in 2012 Gazprom's structures in the region missed a billion rubles, and all the rich treasury of regional corporations returned to the poor and honest monopolists in the same time more than 3 billion. Officials is not happy, because it turns out that the production of smokes in the region, and money are flocking to Moscow, where the parent organization. What will be the picture of this year, it is still unclear. We only know that for the first 9 months of the collection of income tax fell by 42 per cent.