The proposal of the OECD: tax inspectors without borders. Is Islamic charity taxed in Russia? Part 2

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Islam Today: Cooperation in the sphere of tax OECD - does not infringe the sovereignty of the state in the OECD?

Aslambek Paskachev: Will not violate the sovereignty in taxation?Tax laws of all countries is open, it is available to all. And cooperation between the two countries in the framework of the OECD aims to contribute to mutual development. Another thing - compliance tax secrecy, that is, the privacy of taxpayers. Data on them can not be given another (side), unless there is a court decision. 


If it is about the professional activity of the specialists of the tax sphere, the country, as a rule, comply with the interests.


For example, studying the experience of different countries in the tax area, we requested to provide us the methodology and methods of tax audits of taxpayers, or the methodology and methods of internal control, and, unfortunately, we could not get that information. Every country in view of its features has specific tax policy developments and practice, and do not always share the "highlight".


OECD countries reached consensus and experience in combating tax evasion through offshore or through transfer pricing, as well as with firms - phony. This allows for the efficiency of the tax authorities and the completion of the budgets of these countries. It is clear that the tax control without borders does not mean violation of the sovereignty of one country or another.


Islam Today: Aslambek Bokluevich, as you know, charity is developed in Islam, donations build mosques in rural areas in the regions of Russia. Large Islamic cultural centers are being built with the support of special foundations, and in the framework of the Islamic solidarity Russian Muslims-oligarchs and Muslim representatives Sharia countries help the Muslim Ummah, financing construction of the Islamic complexes, for example, in the city of Nalchik, in the city of Magas.


In this case, do the charities and patrons have to pay taxes?


Aslambek Paskachev: Under Russian law, social-oriented charities not taxed. 
In Russia charitable activity is carried out in accordance with the Federal law from 11.08.1995. № 135-FL «On charitable activity and charitable organizations», doubled from 05.07.1995, the № 11-46. in Moscow  


Charity is exempt from value added tax, on the basis of paragraph 3 of Article 149 of the Tax Code of the Russian Federation 01.10.2011, income tax: paragraph 2 of Article 251 of the Tax Code, income tax, paragraph 1 of Article 219, paragraph 2 of Article 210 tax Code and the social tax. It is paid if employees to be paid wages.


If charitable organizations are engaged in other activities, it is very important to keep separate accounting and reporting on charitable activities, otherwise the tax relief on charitable activity shall not be applied.


It should be noted that public organizations - secular and religious, insufficient attention from the state.


The place and role of public initiatives in the state and society is not sufficiently appreciated, respectively, little assistance to various community, social-oriented, charitable organizations by the society and the state. Now this issue is discussed and possible significant change in approach.


Islam Today: Thank you.

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