Residents of areas of advancing socio-economic development (TOSER) of the Far East and in Vladivostok have addressed to President Vladimir Putin with a request to help them to maintain the preferential rate of insurance contributions in the past. The reason for the appeal were the court cases with the tax authorities, which credit additionally the amount of contributions based on modified in the 2018 edition of preferential provisions of the Tax code. Residents in the letter to warn of possible failure of the program in the Far East. In FNS noted that the exemption was introduced to encourage the creation of new jobs, and its application in its present form would lead to the fact that the amount of shortfall in income in ten years would exceed the size of the investment project five times.Investors ADZ Kamchatka and Khabarovsk and Vladivostok (SPV) asking the President to protect their right to tax benefits, previously promised for a period of ten years. Recall that the appearance of such areas was initiated by the government in 2015, and in 2016 their residents will receive a reduced rate of insurance premiums at 7.6% instead of the standard 30%.First, credit was given for ten years to those who shall be resident in the first three years of the TOSER. In 2018 the amendments to the Tax code of the government this restriction is removed, but at the same time made a significant refinement of the preferential rate can be applied to not all jobs, but only a new — created for the execution of the agreement on activities in the ASEZ.As the authors of the letter, this interpretation came as a surprise to the business they refer to previously delivered at the meetings of the President and the Prime Minister promises to maintain tax treatment already granted resident status for a period of ten years.Limitation of benefits retroactively on in his letter explained that because the amendment removed the three-year restrictive period of registration, in determining eligibility for reduced fees, it is the norm that improve the position of taxpayers, and therefore, according to the tax code, retroactive. As a result, according to the Director of the Union of residents of TOSER Denis Grose, the amount of assessments on insurance premiums to residents for the period from the third quarter of 2018 at the present time is not less than RUB 1 billion. According to him, in the current environment such losses are critical. In a letter to the President of the authors talking about the risks of failure of the program of revival of the Far East and the threat of bankruptcy.In most FNS “Kommersant” explained that guided by article 427 of the tax code, according to which from August 3, 2018 residents of the ASEZ has the right to apply reduced rates of contributions only in respect of payments to individuals employed in new jobs. Note that the residents tried to challenge the letter of the tax AndVNOM court, but 19 Feb 2020 this body supported the position of the FTS. “In fact, the court considered the letter of FNS on the merits and found in the decision that the provisions of the letter comply with the provisions of the tax code”,— told “Kommersant” in the tax office. (Consideration of the appeal submitted by the resident to the Supreme court’s decision, scheduled for 2 July.)Your logic in FNS explain in the following way: one of the criteria (both before and after the adoption of the amendments), which is estimated by the application for obtaining the resident status of an ADZ is the creation of new jobs to increase production, the emergence of enterprises and infrastructure. According to the service, the analysis of individual investment projects, residents have shown that actually provided benefits on insurance contributions “significantly exceed the investments of such persons”. “Subject to the rights of residents of TOSER to apply reduced rates of insurance contributions for ten years from the date of receipt of their resident status the volume of the resulting benefits on insurance premiums about five times or more higher than the amount of investment stipulated by the agreement”,— explained in service. Such a large amount of lost income will arise in the application resident benefits not only in respect of employees involved in the implementation of the investment project and for all personnel (from 1,5 thousand people and more). In this case, said FTS, according to the Ministry, on July 1, 2019 individual residents of the ASEZ created only 14 jobs.Update. The Corporation of development of the Far East (CRDV, the management company of TOR that is responsible in particular, for the support of the investors) after the publication of the said “b” that they agree with the views of residents about the wrong application of the legal norms related to the application of reduced rates of insurance contributions. In this case, the Corporation noted that will have to be guided by the clarifications of the relevant Agency and judicial decisions in the case of their confirmation.Tatyana Grishina, Tatyana Edovina, the arbitral panel
