Towards the Moon. An application has been sent to the Ministry of Finance of the Russian Federation for compensation and for protection of the tax interests of the state. A diary note
Аннотация: Towards the Moon. An application has been sent to the Ministry of Finance of the Russian Federation for compensation and for protection of the tax interests of the state. A diary note.
Towards the Moon. An application has been sent to the Ministry of Finance of the Russian Federation for compensation and for protection of the tax interests of the state. A diary note.
After much deliberation and comparison of various options, I compiled and sent by registered mail an application to the Ministry of Finance of the Russian Federation. This is the second application for this level.
ON SUBMISSION OF APPEAL TO THE COUNCIL OF MINISTERS OF THE RUSSIAN FEDERATION
AND
ON THE PAYMENT OF COMPENSATION TO ME DUE TO THE THAT MY "OWNERSHIP RIGHT IS TERMINATED ON June 3, 2019
Dear employees of the Ministry of Finance of Russia!
I received a response dated February 10, 2022, number БС-3-21/1115@ (sent to me by the Federal Tax Service of the Russian Federation on behalf of the Ministry of Finance of the Russian Federation).
From this answer it follows (as it seems to me) that the Federal Tax Service of the Russian Federation (and the Ministry of Finance as a higher authority) cannot to protect the tax interests of the state - due to the fact that "The questions you have indicated - they are regarding the registration of ownership of a property - these questions do not fall within the competence of the tax authorities". [unofficial translation]
This wording is, in my opinion, not accurate. However, an "accuracy" or the "non-accuracy" of the wording - in this situation - is not the main issue.
The main issue is that the tax interests of the state are still not adequately protected.
Therefore, it is necessary to apply to a (more) higher authority - the Council of Ministers of the Russian Federation.
The Council of Ministers of the Russian Federation is a more higher body iin relation to the tax authorities, the Ministry of Finance of the Russian Federation, and state registrars (maintenance of the Unified State Register of Real Estate (EGRN)), and the Department of Real Estate, and the Ministry of Economic Development of the Russian Federation.
What should be written in a document to the Council of Ministers?
There are two important questions, I think:
1) the tax underpayment,
2) the "disappearance" of the object from the "tax base".
Both of these issues are dangerous tax phenomena and require an immediate response from the competent authorities.
I - after receiving the tax notice on October 01, 2021, - tried to understand the existing situation (as far as I can).
I informed the tax authorities and the Ministry of Finance of the Russian Federation about the existing problems. In addition, I made a (approximate) calculation of the underpaid tax and informed the tax authorities about my calculation.
As I assume, after my statements, the tax authorities and the Ministry of Finance of the Russian Federation received additional information about the situation - using the opportunities available to them.
Thus, both I and the tax authorities (by virtue of the current legislation) are interested in protecting the tax interests of the state. (I am as an individual person, althow not in public service (not an offiicial), but as a simple citizen with a sincere commitment to the Russial Lunar program).
(My arguments about the danger for the state of such phenomena as underpayment of taxes and the "disappearance" of the object of taxation from the "tax base" are not disputed by the tax authorities).
Both I and the tax authorities, and the Ministry of Finance of the Russian Federation can apply to the Council of Ministers of the Russian Federation with a request to take the necessary measures to protect the state tax interests.
But the tax authorities and the Ministry of Finance have a number of advantages over me:
Firstly, they apparently have at their disposal the information that I do not have - including about actions in the EGRN.
Secondly, the tax authorities and the Ministry of Finance have the power, state funding, teams of legal experts, fresh computer legal bases.
Consequently, the appeal of the RF Ministry of Finance to the Council of Ministers of the Russian Federation will be a much more effective action - if we compare this with my (possible) appeal to the Government as an individual person, as a simple taxpayer.
In order to save time, at the same time, I state here, in the same statement, also - additionally - one more my request.
In the answer dated December 23, 2021, number 23-16/3267@) (from the Office of the Federal Tax Service of the Russian Federation for the Rostov Oblast, acting on behalf of) there are the following words: "There are no grounds for calculating the tax on property of individuals for 2020 year in relation to the above property, due to the fact that your ownership terminated on June 3, 2019".
Thus, to the problem of dangerous tax phenomena is added the problem of inflicting losses on me due to the termination of my ownership of the property.
I am talking about an object that was previously described as follows in the tax notice issued to me:
Calculation of property tax for individuals:
Rostov-on-Don, 32/34 Muscatnaya Street .
Share in the right: a half;
Tax base (rubles): 6.633.913 (six million six hundred thirty-three thousand nine hundred thirteen) rubles.
Object cadastral number:
61: 44: 0000000: 83514.
My right to this property has been terminated!
Naturally, I am shocked, confused and frightened, since this object is (in a sense) an inheritance received by me (through a deed of gift).
Am I the owner? Or am I not the owner?
I face the prospect of very lengthy proceedings filled with a legal casuistry - a casuistry, behind which it will be difficult to discern the simple fact that I was indisputably the owner until June 3, 2019, and that my "ownership was terminated on June 3, 2019". [unofficial translation]
Assessing my health, I doubt that I have sufficient aspiration, ambition to fight for the return of the property to me. But not to receive compensation - I consider such a turn of events, such an approach, as illegal and as unfair.
I could have been paid (or at least authorities could to offer to pay me) all the due compensation immediately - after June 3, 2019. But, apparently, in this (specific) case, I must send a written request to the Ministry of Finance of the Russian Federation. - I now do this.
There are no legal grounds to terminate my ownership without compensation. And the payment of compensation is within the competence of the Ministry of Finance of the Russian Federation and its bodies.
Writing separate (additional) appeals and statements on this topic only increases the time spent on solving the problem and the volume of papers (paper sheets) sent.
I immediately, in this application (since I apply to the Ministry of Finance of the Russian Federation), ask to pay me compensation. If I receive legal and fair compensation, I will not have any claims.
I ask the Ministry of Finance of the Russian Federation:
1. Send an appeal to the Council of Ministers of the Russian Federation in defense of the tax interests of the state, in which (appeal) to raise, among others, questions (a) about tax underpayment, (b) about the "disappearance" of an object from the "tax base".
2. Pay me all the compensation provided by law due to the fact that my "ownership was terminated on June 3, 2019". If all legal and equitable compensation will take place (will be paid to me), there will be no my claims (as well as rights) regarding the property at 32/34 Muscatnaya St., Rostov-on-Don.
Copies
(1) of my application dated October 01, 2021 and
(2) of the response dated October 15, 2021 number 06-10/034888,
(3) of my application dated October 18, 2021 and
(4) of the response dated October 22, 2021 number 6193-00-11-2021/003836
are available in the Interdistrict Federal Tax Service of Russia No. 23 in the Rostov Oblast.
Copies
(5) of my application dated October 23, 2021
(6) of letter number 23-16/1919@ dated November 25, 2021
they are available in the Office of the Federal Tax Service of Russia in the Rostov Oblast.
Copies
(7) my application dated November 30, 2021 (to the Federal Tax Service of the Russian Federation) and
(8) Letter No. 23-16/3267@ dated December 23, 2021 (from the Office of the Federal Tax Service of Russia for the Rostov Region - on behalf of the Federal Tax Service of the Russian Federation)
are available from the Office of the Federal Tax Service of Russia for the Rostov Region.
Copies
(9) of my application, dated December 26, 2021, to the Ministry of Finance of the Russian Federation and
(10) of reply No. БС-3-21/1115@ dated February 10, 2022 (sent to me by the Federal Tax Service of the Russian Federation on behalf of the Ministry of Finance of the Russian Federation)
they are available in the Office of the Federal Tax Service of Russia in the Rostov Oblast.
These documents, if necessary, can be transmitted through the appropriate communication lines.
Sincerely, V.V. Zalessky
February 16, 2022".
So the application has been sent.
At first glance, here we see the questions of protecting (1) state interests and (2) private ones.
In fact, both topics are the protection of state interests.
To protect the interests of the tax system, it is obvious that these are the interests of the state.
On the issue of compensation, we are talking about the protection of the constitutional foundations of Russia - the protection of property relations.
Therefore, the statement is fully devoted to solving the most important state issues.
[MMCDXXXIV. Towards the Moon. I pay taxes. A diary note. - October 18, 2021.
MMCDXXXV. Towards the Moon. I'm concerned. I would like to pay the unpaid tax. A diary note. - October 18, 2021.
MMCDXLV. Towards the Moon. By the Front Door. A diary note. - October 22, 2021.
MMCDXLVI. Towards the Moon. While listening to the Valdai Speech. A diary note. - October 23, 2021.
MMCDLXXIII. Towards the Moon. While reading the G20 ROME LEADERS" DECLARATION. A diary note. - November 1, 2021.
MMDXXXIV. Towards the Moon. The recovery in the tax base is approaching. A diary note. - November 26, 2021.
MMDXXXV. Towards the Moon. A non-payment of tax (in full) and a tax secrecy. A diary note. - November 26, 2021.
MMDXLIII. Towards the Moon. The amount of unpaid tax is being specified. A diary note. - November 30, 2021.
MMDCXVI. Towards the Moon. Unpaid (in full) taxes and trips to the taiga. A diary note. - December 24, 2021.
MMDCXVIII. Towards the Moon. Mirrors of replies. A diary note. - December 25, 2021.
MMDCXIX. Toward the Moon. A state official. And an intermediary broker. A diary note. -December 25, 2021.
MMDCXXIV. Toward the Moon. The Ministry of Finance and the tax interests of the state. A diary note. - December 26, 2021.
MMDCXXVII. Toward the Moon. A letter from the Federal Tax Service of the Russian Federation (Moscow). A diary note. - December 27, 2021.
MMDCLXXXVIII. Towards the Moon. The application was sent by affiliation. A diary note. - January 14, 2022.
MMDCCLXII. Towards the Moon. "Conversation of the Mute with the Deaf" (at the Russial Foreign Ministry) or Whether the Rostov Oblast is under the sovereignty of the Russian Federation. A diary note. - February 10, 2022.
MMDCCLXV. Towards the Moon. Reflections before the applying to the Council of Ministers of the Russian Federation. A diary note. - February 11, 2022.
MMDCCLXX. Towards the Moon. The optimal variant of the address to the Council of Ministers of the Russian Federation. A diary note. - February 14, 2022.
MMDCCLXXII. Towards the Moon. A compensation for the termination of my property rights by the state. A diary note. - February 15, 2022.].