№ 3/2017



“Now our task is to provide taxpayers with the most comfortable conditions of transition to a new order of application of cash registers”

Reform in the field of cash registers, provided by the Federal law from 03.07.2016 No. 290-FZ, created a new version of the Federal law of 22.05.2003 № 54-FZ, can be called historic because it brings drastic changes. That’s why in each issue of the journal “Tax policy and practice” we try to give some explanation of a new procedure for the use of CCP materials. Details – in an interview with the Deputy head of Department operational control of the FTS of Russia of T. A. Petrosyan.


“Traceability of turnover of imported goods in the framework of the EEU it is necessary to build up to the February 2018”

That tax authorities in the current year will be to promote a new procedure for VAT administration to confirm the validity of application of zero tax rate and other expected developments said the head of the Department of in-house control of the FTS of Russia A. V. Egorychev.


Verification of transfer pricing: current situation and prospects

What are the approaches of the Federal tax service of Russia for audits of transfer pricing and what deals highlighted? To these and other questions concerning application of the provisions of Chapter V. 1 of the tax code of the Russian Federation, said the acting head of transfer pricing FTS of Russia P. V. Kupriyanov.


Certain aspects of the calculation of premiums and submission of the calculation

Clarification on specific situations encountered in the practice of the taxpayers, gave the chief of Department of the taxation of incomes of physical persons and the administration of insurance, Federal tax service of Russia M. V. Sergeev.

Some situations associated with labeling of products

The questions of Internet users said the head of Department of ensuring control of goods turnover of the FTS of Russia Mr. O. N. Chepurina.

Problematic issues of application of legislation and form-filling of income tax reports

Speaker at webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom” was made by the head of Department of the taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and administration of insurance contributions of the FTS of Russia V. D. Volkov.

The law on tax consultancy to be!

In the Higher school of Economics held a round table on the subject “Tax consulting in modern conditions of tax administration. Problems and prospects of development”.

Preparation of the annual accounts for the year 2016

Spring Business Congress for accountants and managers dedicated to the preparation of annual reports organized by the company “Taxcom” and the editorial Board of the journal “Tax policy and practice”, is an event that has already become recognized in the professional community Playground, an annual gathering of more than 650 participants. At the Congress this year, it was discussed two topical issues — important changes in 2016, which need to be considered in the preparation of annual accounting and tax reporting, and business problems during the transition to online cash.


Relevant clarifications on taxation of objects of capital construction of individuals

The head of Department of property taxation FTS Russia Alexei V. Lashenov continues to answer the important questions concerning property taxes. In this issue it provides clarification on specific situations related to taxation of capital construction objects of individuals.


Bringing to tax liability under section 1 of article 122 of the tax code when submitting the revised tax Declaration

To the Federal tax service received a complaint against the decision of the tax body on bringing to responsibility for tax offenses. The details of the dispute in the article.

Key words: tax disputes, appeal, FNS

Author: Vladimir Agapov, the chief specialist-the expert of Management of pre-trial settlement of tax disputes of the Federal tax service of Russia, the referent of state civil service of the Russian Federation 3rd class avtor14@npip.ru


The first years of Soviet power: the ruble or thread?

This time is traditionally seen as the period of the destruction tax and financial system, the extraordinary revolutionary tax, the return to subsistence farming. However, we must not forget that by October 1917 the purchasing power of the ruble fell to 6-7 kopecks. compared with the pre-war level. In this regard, the question of the evolution of monetary circulation in this period is one of the key to understanding the strategy of development of the Soviet state.

Key words: taxes, history, Soviet Union

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


Preparation for the drafting of financial statements: what to look for

Describes what activities help you to prepare for the compilation of annual financial statements. An analysis of accounting policy on the subject of the inconsistencies of certain provisions to each other and to the norms of legislation; analysis of accounting software; inventory of assets and liabilities, registration and recording of its results; check the internal control system, etc.

Key words: accountability, accounting error, accounting policy, inventory

Author: O. E. Cerevajka, Deputy General Director of “Audit Expert”, maraton@front.ru

Peculiarities of taxation of profit of controlled foreign companies and the order of filling of the Declaration

The example discusses the features of calculation of tax on profits of controlled foreign companies, as well as the order of filling of Sheet 09 Declaration for the tax on profit of organizations, which was first included in the Declaration at the end of 2016 by the order FNS of Russia from, 19.10.2016 № MMV-7-3/572@.

Keywords: controlled foreign company, income, payment, Declaration, tax

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

Main means used are: the features of reflection in tax accounting

Describes how to determine the useful life of fixed assets that were in operation; the list of documents certifying their operation to the previous owner; the features of the use of the asset as a contribution (contribution) in the authorized capital.

Keywords: useful life of the depreciation group, fully amortiziruemoe fixed asset modernization, multiplying factors, the contribution to the authorized capital

Author: V. G. Grigoryev, chief accountant, LLC “Mart-NP”, avtor4@npip.ru

Needless accrued taxes: tax accounting rules

Provide clarification on how to act as the taxpayer if the tax Declaration of the fact of neutragena or incomplete reflection of information and error. Provides recommendations for adjusting the tax base in the case of an overpayment of taxes and insurance contributions, taking into account the views of the Ministry of Finance and litigation.

Keywords: income tax, tax accounting, inflated costs

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

The costs to create and use symbols of the company

Analyzes the peculiarities of taxation and accounting costs for the creation and subsequent use of the insignia of the company on envelopes, stationery, and Souvenirs. Clarifies the accounting treatment for tax purposes, advertising brochures, uniforms. Explanations are provided of the Ministry of Finance and the SAC.

Key words: trademark, advertising costs, production
with the company logo, use the logo on the clothes of staff

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


Electronic document B2G: strategic goals and prospects

The analysis of the volume of electronic document management in Russia and foreign countries. Provides an assessment of the efficiency of tax control in conditions of globalization, increasing the volume of e-Commerce and the continuous development of information processing technologies.

Keywords: electronic documents, system for online control, the model of post-control

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


Discharge of duty on payment of taxes in case of revocation of the license of the Bank

Analyzes the position of the regulators on the issue of the execution entity of the obligation to pay tax in case of revocation of the license of the Bank. Considers the facts and circumstances showing the good faith of the taxpayer. The examples of judicial practice.

Key words: Bank failure, the revocation of the Bank, fulfilment of the obligation to pay taxes

Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, Avtor1@npip.ru


Account of profits of controlled foreign companies: from theory to practice

Discusses the mechanism of accounting profits of a CFC in the current legislation; criteria for the recognition of foreign companies controlled by Russian tax resident; the calculation of CFC profits, the tax base for profit and the profit tax of the Russian controlling entities.

Keywords: deoffshorization, controlled foreign companies, the structure of ownership, income tax


A. G. Mironov, PwC, consultant tax issues, alexey.mironov@ru.pwc.com

A. R. Rubinov, IITP RAS, senior researcher, candidate of pH.-M. SC., avtor3@npip.ru


Features in-house supervision of insurance contributions from 2017