№ 1/2017


npip-cover1-2017-1THE PERSON

In the short term — the creation of a single mechanism of customs and tax administration

As you know, approved 14 registers information depending on the types of transactions subject to zero rate VAT. On the further development of electronic documents under article 165 of the tax code of the Russian Federation said the head of the Department of in-house control of the FTS of Russia A. V. Egorychev.


Analysis of the latest provisions of the tax code aimed at further involvement in the tax of objects of property of various types

The increase in revenues from property taxes — the dream of every region and municipality. Can it be done without increasing tax rates? Mechanisms inherent in the tax code (with changes made to Federal law from 30.11.2016 No. 401-FZ), considered the head of the Department of property taxation FTS Russia A. V. Lashenov.

In the field of excise duties on alcoholic beverages pending issues became less

Excise tax — a special tax and a stable source of replenishment of the Federal and regional budgets — not so often become the subject of consideration in the journal “Tax policy and practice”. To remedy the situation, the editors decided to apply to the Deputy chief of Department of the taxation of legal entities FTS of Russia, Alexander Alexandrovich Vodovozova and ask him a number of questions relating to excise duties on ethyl alcohol, alcoholic and excisable alcohol-containing products.


On the implementation of certain provisions of article 378.2 of the tax code of the Russian Federation in the regional laws and not only

The questions of Internet users specified in the webinar organized by the magazine “Tax policy and practice” together with company “Taxcom”, said the Deputy chief of Department of property taxation of legal entities of Department of the taxation of property of the FTS of Russia O. V. Kretinina.

Individual issues of application of KKT under the new order

What resource will use the tax authorities to verify cash receipt? In some cases, issued cashier’s checks correction? These and other questions troubled taxpayers who participated in the webinar, the speaker which was made by the head of Department of automated control and accounting earnings Management operational control of the FTS of Russia A. Sorokin.

On comparable transactions and entities

The questions of Internet users said the acting head of transfer pricing FTS of Russia Pavel Vladimirovich Kupriyanov.

Declaration on income tax: reflects the dividends and profits of the CFC

Is it possible to use for calculating of CFC’s profit and foreign currency exchange rates, agreed by the parties to the agreement on the payment of dividends and income? Does the choice of the method of calculating the CFC’s profits from any conditions? The answers to these and other questions were given by Deputy head of Department of the taxation of legal entities FTS of Russia A. Y. Skates.

The transition to online offices: some results and current issues

Changes in the legislation on application kontrolno-cash technics (KKT) discussed at the special session of the working group on electronic data interchange (EDI) in CCI of Russia.


Innovations in the procedure of calculation and payment of income tax from 2017

Changes made to Chapter 25 “profit Tax of the organisations” NK of the Russian Federation and entered into force on 1 January 2017, continue the trend of “setting up” of the tax system. Details in the article.

Key words: migration, loss, profit tax, controlled debt, reserve for doubtful debts

Author: K. V. Novoselov, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, candidate of Economics, associate Professor, avtor1@nalogkodeks.ru


The determination of revenue nonprofit educational organizations for the purposes of applying article 145 of the tax code

To the Federal tax service received a complaint against the decision of the tax body on bringing to responsibility for tax offenses.

Key words: FNS, complaint, tax code

Author: L. M. Khakimov, Advisor to the state civil service of the Russian Federation 2nd class avtor3@npip.ru


The first world war: the collapse of the gold treatment

The period of 1914-1917 was the starting milestone events that radically changed the course of economic and political development of Russia. Participation in the First world war destabilized the situation in the country, led to two revolutions and the Civil war (1918-1920). In the article the author addresses some issues of the evolution of the monetary system of Russia concerning the rejection of the gold standard and issue currency.

Key words: history, taxes, Russia

Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, pnf-5200@mail.ru


Independent assessment of skills of workers: tax aspects

Examines tax consequences to both parties of the employment contract (employer and employee), when conducting an independent evaluation of the training of employees for compliance with professional standards.

Key words: qualification, independent assessment, income tax, personal income tax

Author: E. V. Orlova, head of audit Department of OOO “PARTY”, avtor4@npip.ru

Rent dwelling from individual: tax implications

Discusses the tax implications for the employer and the employee in situations where
the organization leases a dwelling from an individual for temporary or permanent residence of employees for the office. Clarifies the accounting treatment of expenses, including utilities and repairs.

Keywords: rent, rent of premises, lease payments, reimbursement, indemnification, payment of utilities, repair costs, the use of premises for production purposes

Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, gardenring@yandex.ru

On the income of natural persons resident outside the Russian Federation and their foreign accounts

Given the interpretation of the terms “tax resident” and “exchange resident”. Explains the rules of the execution of an individual currency by the Russian residents of the requirements of currency legislation and legislation on taxes and fees, as well as liability in case of violations.

Key words: foreign account tax resident exchange resident

Author: O. P. Glebova, partner, audit consulting company “YUKON/experts and consultants”, glebova@yukon-co.ru

Reconstruction: characteristics of VAT deduction

Given the definition of “reconstruction” in accordance with the tax code. Clarifies the requirements of the tax code concerning VAT deduction: when there is a right to deduct if it can be deduction, possible partial deduction. It is the opinion of the Russian Finance Ministry and court practice.

Key words: VAT, tax deduction, reconstruction

Author: S. V. Zverev, senior Manager, avtor2@nalogkodeks.ru


Review of materials posted in the electronic service “Letters on Russia, aimed at the territorial tax authorities”


Current tax liabilities in bankruptcy must be fulfilled

Discusses current issues of performance of the debtor’s current liabilities in the bankruptcy proceedings and prevent abuses in the performance of such obligations.

Key words: obligations, tax arrears, insolvency, bankruptcy, debtor, creditor

Author: V. Y. Soldatenkov, Deputy head of the Department ensuring procedures of bankruptcy FNS of Russia, s.v.yu@inbox.ru


SVK as a guarantee of observance of principles of openness and mutually beneficial cooperation in the framework of tax monitoring

Explains designed the FTS requirements for the organization of the internal control system (ICS): disclosures about the ICS organization on the control environment, identify and assess risks. Assesses the effectiveness of this system and its impact on improving the quality of tax control.

Key words: internal control, tax monitoring, tax code, information disclosure

Author: M. A. Krasheninnikova, Deputy head of the Department of in-house control of the FTS, avtor2@nalogkodeks.ru

On the powers of tax authorities to control market prices in transactions

Analyzes the powers of the tax authorities in the implementation of control of transactions between interdependent persons for compliance of prices with the market level. Opinions of the Ministry of Finance and the courts, concerning the establishment of the fact of receipt by taxpayer of an unjustified tax benefit.

Keywords: controlled transactions and uncontrolled transactions, related parties, unjustified tax benefit, price gouging

Author: V. I. Galanov, Director of the consulting activities of auditing and consulting company “Yukon/experts and consultants”, galanov@yukon-co.ru


The project CFC statements fixed assets: the impact on some of the tax issues

Examines individual provisions of the draft of the updated standard on accounting of fixed assets and its impact on the mechanism of computing tax on profit and tax on property of organizations.

Key words: program of development of Federal standards, CFC statements fixed assets, reclassification of fixed assets, fixed assets, fixed asset repair

Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, avtor1@npip.ru


Issues of taxation of different forms of investment development

It analyses the advantages and disadvantages of the existing in Russia various forms of territorial development, including a new providing to investors incentives and preferences. Recommendations on improvement of tax regimes, as well as on the standardization and systematization of legal norms.

Keywords: the territory of advancing socio-economic development, the special investment contract, benefits, legal status