Irkutsk
Ulan-Ude

Blagoveshchensk
Chita
Yakutsk

Birobidzhan
Vladivostok
Khabarovsk

Magadan
Yuzhno-Sakhalinsk

Anadyr
Petropavlovsk-
Kamchatsky
Moscow

This text is translated into Russian by google automatic human level neural machine.
EastRussia is not responsible for any mistakes in the translated text. Sorry for the inconvinience.
Please refer to the text in Russian as a source.

Now - tax justice, before - good accountability?

Why did the KRDV ask for clarification of the procedure for applying the benefits

Legislation on preferences for investors of advanced development territories and the Free Port of Vladivostok, having failed to earn money properly, continues to be modernized. In particular, in Primorye, at the initiative of the Corporation for the Development of the Far East, it was decided to clarify which property of residents is subject to reduced tax rates, and which - not. The principle of “benefits in cancellations for investments” is fair, but it would have to be respected initially, EastRussia states.

Now - tax justice, before - good accountability?
Photo: Vostochny Port JSC
CORPORATION SPECIFIES: BENEFITS - NOT ALLOWED

The agenda of the next meeting of the legislative assembly of the Primorsky Territory on this Wednesday included two questions about the adjustment of tax legislation. The first is about clarifying the procedure for applying preferential reduced rates for the profit tax, the second about the property tax of organizations. Both were contributed by Governor Vladimir Miklushevsky. But the only thing that could be called a novelty was a property tax bill (the project on profit tax was purely specifying).

On the eve of his lively discussion at a meeting of the Legislative Assembly on fiscal policy and financial resources. The project concerns companies that receive tax benefits on property from the state in exchange for investment in the economy. As you know, the last few years are primarily investors, who were attracted by the status of the resident of the territories of advanced development (TOP) and the Free Port of Vladivostok (SPV).

The bill was presented by Sergei Pavlenko, Director of the Department of Economics and Business Development of Primorsky Krai.

He said that in May the Primorsky Administration proposed to amend the regional legislation on taxes and fees of the JSC "Far East Development Corporation" (KRDV, a management company for TOP and SPV). The Corporation proposed "to clarify the list of property of organizations - residents of TOP and SPV - for which tax privileges are granted". "The main task of making changes is to exclude situations when organizations that have received the status of residents tend to formally match the received status of an investor in order to receive tax preferences, while in the implementation of the investment project neither an increase in physical capacities nor an increase in tax revenues is expected," the official explained. .

The text of the bill proposes that preferential rates in the amount of 0% for the first five years and 0,5% for the next five years can be applied to any property of a TOR or a PW resident. And only “newly created and (or) acquired (not included before the acquisition in the tax base of other taxpayers) for the purpose of doing business” in the Free Port or TOP. Such property should also not be part of the tax base of organizations prior to their inclusion in the register of residents, should be used for the purposes set out in the agreement between the RDC and the company, and be located on the territory of the PDA or SPV.

Thus, the draft law, Sergei Pavlenko explained, proposes to exclude from use of the preferential tax rate the property of residents that was previously recorded on the balance sheet of legal entities and provided tax revenues. In the explanatory note, it is formulated as follows: "The amendments introduced are aimed at minimizing the risks of reducing tax revenues to the Primorsky Territory budget for this type of tax." "We in the department supported these proposals, agreed in the administration of the region, on the basis of the proposal, a draft law was prepared. We believe that the amendments do not worsen the situation of residents. For clarity of law enforcement, it is proposed to extend amendments to legal relations from 1 January 2018. The bill is supported by the FTS administration, "the official said.

DEPUTIES DO NOT WANT: WHY CHANGE THE RULES OF THE GAME?

 The deputies had a question for the initiative of the KRDV, supported by officials.

The head of the Legislative Assembly Committee on Food Policy and Nature Management, Evgeny Zotov, asked: "So, the rules of the game change? For those who were admitted to residents, do I understand correctly? More they do not buy? And what conditions were there? ". "Not certainly in that way. Essential conditions of the legislation do not change, - Sergey Pavlenko answered. - When introducing preferential tax treatment it was provided that the privilege is granted for newly created property: newly introduced real estate and newly acquired equipment. This spirit of law is observed. The possibility stops when already existing property, on which the tax base is formed, can be introduced under the regime of preferential taxation. This situation was initially recognized as unacceptable. Right now, the legislation is brought into line with the spirit of the law. " "New investments are privileges. Old property - there are no benefits, "he said.

Deputy Chairman of the Committee on Economic Policy and Property of the Legislative Assembly of the Territory Alexei Kozitsky called the proposed scheme "fair." "But the question is different. If many deputies do not even know about these changes, then what about representatives of business? In my opinion, you should pursue a policy of a moratorium on any changes to the law. For investors to understand that the input rules under which they enter will not change five, ten, twenty, thirty years. Investors, especially foreign ones, come with plans built for a long time, "the deputy said. "My question is: what information work was done to explain to investors that the conditions do not change significantly?" He asked.

The head of the department assured that the work is being carried out regularly, both by its structure and by the vice-governors, who "speak in the press." “This work is also supported at the federal level. We constantly see the speeches of the Minister of Development of the Far East, the plenipotentiary Trutnev Yury Petrovich, representatives of the federal authorities. All these presentations contribute to the promotion of preferential treatment and say that the benefits apply to new investments, ”he added.

"With all due respect, I want to believe your words. But it seems to me that information support is clearly not enough, "said Alexei Kozitsky. "We will expand," promised Sergey Pavlenko.

And only the chairman of the Committee for Regional Policy and Legality Dzhambulat Tekiev touched upon the most acute point of the proposed amendments. He recalled that at first, only new enterprises were really supposed to be the residents of the SPS. "But then people became residents of the port, somehow falling under the category that they want to limit today. Therefore, I think, in fact, we are worsening the situation with those investors and are acting in bad faith with them. It is clear that what was required by the law, it was necessary to comply. Refuse to residents, because they do not comply (the requirements of the law.- EastRussia) initially. And now it's worse! Who will be to blame for the fact that our investment climate has become worse? "

But the question of Mr. Tekiev hung in the air.

For the adoption of amendments voted 25 deputies of the Legislative Assembly, against - five, three abstained.

ON WHOM THE "AMBULANCE" AMENDMENTS ON FAIRLESS BENEFITS

 Unfortunately, at the plenary session to discuss who exactly will have to say goodbye to the benefits to the property, the deputies did not. But they had a lot of discussion on this issue on the profile committee the day before. For example, the director of the department of finance Tatyana Kazantseva mentioned the factory "Primorsky confectioner", which plans to build a confectionery and bakery factory in the territory of advanced development "Nadezhdinskaya". "Everyone on the lips of a confectionery factory, which will move to the TOP and stop paying taxes," - The official quoted in PrimaMedia.

"Seaside confectioner" announced its intention to become an anchor resident of "Nadezhdinskaya" one of the first - more summer 2015 years. The company has promised to invest around 3 bln rub in TOR in production. At the same time, according to the register maintained by the KRIA, not the “parent” enterprise of the group, but the newly created one, received the status of a TOR resident. This is JSC Production and Logistics Complex Primorsky Konditer (PLC Primkon).
The joint-stock company was registered in December 2015. Shortly thereafter, it received a certificate of the resident of the TOR "Nadezhdinskaya". But the project follows from registry of investment projects of Primorye, is still at the pre-investment stage. Of the required 3 billion rubles. the initiator has only 550 million rubles for the construction of the plant, according to the portal, of the finished documents - only a business plan. The land for the rental investor has been allocated, but the communications to it have not yet been summed up: “Nadezhdinskaya,” we recall, this is greenfield.

The example with the “Primorsky Pastry Chef” is indeed unsuccessful, all the more so as it concerns a resident of the PDA - that is, an enterprise that initially assumes the construction of new facilities. But in this sense, the situation with the regime of the Free Port of Vladivostok is much more serious, and there is no need to go far beyond the more indicative limits. Vostochny Port JSC, one of the largest stevedores of the Far East, became a resident of the PWV in December 2016. The company has been upgrading port facilities for several years, investing more than 24 billion rubles in them. And only the third stage of port reconstruction is subject to tax benefits - it is the status of the resident of the free port that applies to it.

The volume of investment in the project under an agreement with the Corporation for the Development of the Far East - 17,2 billion rubles. "The full-scale implementation of the project will ensure an increase in annual tax deductions for 3 billion rubles", - stated in passport of the project prepared for the third WEF. However, as the company will solve the problems of separate accounting of new property in the form of new berths, warehouse complexes, loaders and other equipment, the amendments adopted by the Primorsky deputies do not say a word.

A similar story can happen with another major stevedore — JSC “Nakhodka Sea Fishing Port” (included in DVTG). The joint stock company became a resident of SPV in May 2016 of the year, having invested by that time more than 700 million rubles in the reconstruction of infrastructure and repair of moorings. of the required 3,9 billion rubles., said in the presentation of the project. “The Supervisory Board approved the assignment of resident status to the Nakhodka Sea Fishing Port. The status of a resident of the Free Port of Vladivostok will allow the NDF to enjoy the preferences of the port zone, special customs, tax and investment regulations. The benefits of the Free Port are a huge resource that is very important both for the development of the Primorye economy and for the development of the entire Far East, ”the company’s website says.

How to divide the "new" and "old" property of the ports is likely to be decided by the supervisory authorities in the person of the UFNS, whose interest, of course, is more likely to collect taxes than in their "forgiveness." The management of the Primorsky region tax service, whose position on the eve of the discussion of the bill was presented by Olga Kuzminskaya, the head of the department of taxation of legal entities, said only one thing about the cases of reconstruction of old facilities: "Is it worthwhile to consider limiting this turnover by eliminating the benefits?" According to the tax service, of the residents of the SPV about the benefits of 24 million rubles. 13 enterprises declared, in the TOP - four residents.

At the same time, companies such as large ports are real investors, and it is difficult to suspect them of trying to avoid taxation through SPV mechanisms. They are already under the scrutiny of the tax authorities, and are unlikely to easily maneuver funds. Only the "Eastern Port" and the Nakhodka MCI provided the SST regime more than 20 billion rubles. Planned investments. That is, only these two investors "weighted" the amount of announced investments, reported by the "Development Corporation of the Far East" to the government, at about 7% (now, according to the website of the KRDV, totaling 301,3 billion rubles).

MINIMUM 45 - IN THE "RISK AREA"

In the register of residents of SPV on website of the KRDV at the moment there are 240 enterprises. Beginning with the 134 registry number, the corporation ceased to provide information on the date of setting up the resident company for tax accounting in open access, and unfortunately for the first 133 positions, it did not always provide such data. Nevertheless, the analysis of available information allows you to identify companies that are registered much earlier than they received the status of a resident. And, accordingly, theoretically could acquire the basic means and other property before obtaining the right to benefits on property tax.

If you do not take into account cases of minor discrepancies (for example, registration of a legal entity occurred in the second half of the year, and obtaining resident status in the first half of next year), these are at least 45 enterprises. Not all of them, of course, were in effect long before obtaining the status of a Freeport resident - the established legal entity, as is well known, may not acquire taxable property for a long time. But some of them, of course, fall into the risk zone of property tax recalculation from January 1 on 2018 of the year.

number
Resident company, region and field of activity
Date of registration of the Federal Tax Service
Date of entry in the register of residents of the WSP
1
LLC Vip Stroy (Kamchatka). Building
04.08.2015
21.02.2017
2
JSC IC Avacha (Kamchatka). Service of ships
07.12.2015
03.02.2017
3
LLC "Terminal" Seroglazka "(Kamchatka). Stevedore
14.09.2015
31.01.2017
4
OOO "New House" (Kamchatka). Activity of hotels
01.10.2014
30.01.2017
5
Forum Forum DV (Primorye). Logistics
31.05.2006
30.01.2017
6
LLC "Kew I" (Primorye). Building
21.12.2015
24.01.2017
7
JSC "Eastern Port" (Primorye). Logistics
26.01.1993
19.12.2016
8
OOO Zelenkhoz (Primorye). Activity of the customer-builder
28.07.2011
19.12.2016
9
LLC "Repair and Construction Company" Babylon-1 "(Primorye). Activity of the customer-builder
23.04.2009
16.12.2016
10
IP Oratovsky Denis Olegovich (Primorye). Rent and management of real estate
12.04.2001
15.12.2016
11
DOTY LLC (Primorye). Rent and management of real estate
20.07.2006
15.12.2016
12
ZAO "Hidalgo" (Primorye). Laundry, dry cleaning
30.11.2010
17.11.2016
13
OOO "Naladka-DV" (Primorye). Production, repair of equipment
29.04.2010
16.11.2016
14
OOO "Aspect" (Primorye). Logistics
10.09.2013
12.10.2016
15
LLC "Elbi Generation" (Primorye). Manufacture of electrical equipment
01.11.2008
30.09.2016
16
LLC "Olginsky house-building plant" (Primorye). Manufacture of building materials
30.03.2012
01.09.2016
17
OOO "Helios" (Primorye). Sawing up of wood
01.12.2014
01.09.2016
18
OOO EKO PLUS (Primorye). Activity of the customer-builder
03.11.2003
01.09.2016
19
LLC "DorHan-Vladivostok" (Primorye). Manufacture of metal structures
18.10.2012
01.09.2016
20
DV LOGISTIC LLC (Primorye). Coal mining
08.10.2014
01.09.2016
21
LLC "Production Combine" Slavic-2000 "(Primorye). Processing of fish products
27.10.2014
31.08.2016
22
IP Slepchenko Dmitry Alexandrovich (Primorye). Maintenance of vehicles
20.03.2001
30.08.2016
23
LLC "Information center of cars" (Primorye). Building
19.06.2009
30.08.2016
24
VTS-Logistic LLC (Primorye). Production of hygiene products
19.06.2009
30.08.2016
25
OOO "Managing Company" Vlad Style "(Primorye). Building
09.04.2015
24.08.2016
26
OOO Shipyard DV (Primorye). Manufacture of metal structures
10.02.2009
08.08.2016
27
Yacht-Club "Seven Feet" (Primorye). Activity of sea transport
02.02.2009
05.08.2016
28
IP Peremezhko Alexey Vladimirovich (Primorye). Runway Operation
18.03.2009
15.07.2016
29
LLC "ZHILSERVIS" (Primorye). Recycling of sorted materials
11.08.2005
08.07.2016
30
OOO "Khoral" (Primorye). Processing of fish products
06.12.2010
06.07.2016
31
OOO Primorsk Gold Mining Company (Primorye). Extraction of ores
23.04.2008
01.07.2016
32
Ltd. "Polymer Complex" (Primorye). Cookware production
23.04.2001
16.06.2016
33
PJSC "Slavic SRZ" (Primorye). Real estate renting
15.07.2012
27.05.2016
34
LLC "Rassvet" (Primorye). Manufacture of concrete products
18.09.2013
23.05.2016
35
Open Company "OPTIMA" (Primorye). Manufacture of household appliances
04.02.2013
19.05.2016
36
LLC "DKP LOGISTIC" (Primorye). Warehousing
07.04.2014
19.05.2016
37
OOO "Leader" (Primorye). Warehouse construction
10.12.2012
19.05.2016
38
LLC "Transline" (Primorye). Assembly of buses
30.03.2011
18.05.2016
39
JSC "Nakhodka Sea Fishing Port" (Primorye). Logistics
08.06.2004
16.05.2016
40
IP Sush Alexander Sergeevich (Primorye). Rent of vehicles
09.08.1996
20.04.2016
41
LLC Sealife (Primorye). Fish farming
01.06.2010
20.04.2016
42
LLC "New Coal Terminal" (Primorye). Logistics
29.07.2014
18.04.2016
43
LLC "Russky Island" (Primorye). Rent of sea vehicles
06.04.2007
29.03.2016
44
LLC "DelCar" (Primorye). Logistics
06.09.2007
29.03.2016
45
LLC "CASCADE" (Primorye). Export-import agent activity
28.05.2013
16.03.2016

September 21: current information on coronavirus in the Far East
Digest of regional events and latest statistics