№ 5/2017



“It is necessary to encourage taxpayers to implement high-quality selection of counterparties and the refusal of one-day firms”

The institution of pre-trial settlement of tax disputes has proved its effectiveness. From year to year the number of complaints of taxpayers dealt with in the courts, is reduced. What are the problems today require solutions? Judicial acts which affect the position of the tax authorities in applying certain provisions of the tax code? The answers to these and other questions the editors of the journal “Tax policy and practice” has decided to ask the head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia Yelena Vladimirovna Suvorova.


Tax accounts the taxation of property of various types: what’s new?

Materials about changes in legislation regulating taxation of property, has already been published in the journal “Tax policy and practice” (see, for example, No. 2, 2017). To learn more about the new forms of declarations on transport, land tax and tax on property of organizations, the editors went back to the head of Department of property taxation FTS Russia Alexei Vasilievich Lastovo.


Some questions of representation of calculation on insurance premiums

What in the first place will draw the attention of tax authorities when laboratory control insurance premiums? Do I need to request from the employees insurance for correct filling of calculation? The answers to these and other questions were given by the head of Department of the taxation of incomes of physical persons and the administration of insurance, Federal tax service of Russia M. V. Sergeev.

Confirmation of validity of application of zero VAT rate and other issues

How to act taxpayers in specific situations, explained the head of the Department of in-house control of the FTS of Russia A. V. Egorychev.

On the formats and details of the fiscal documents, receipts and forms of the strict reporting

On questions of taxpayers regarding the new procedure for the application of CCPS, said the head of Department of methodology of the automated control of the accounting of revenue Management and operational control of the FTS of Russia A. Sorokin.

Electronic documents: what formats to use and how to sign

The interest of economic operators for electronic data interchange (EDI) in the relationship with their counterparties from year to year. Targeted efforts for the development of EDO in the B2G segment (i.e. in the relationship between business and public authorities) regularly taking on Russia, maintaining and updating electronic document formats. Problematic aspects of EDO has explained the Deputy chief of Management of in-house control of the FTS of Russia Marina A. Krasheninnikov. A meeting of taxpayers was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” together with company “Taxcom”.


Certain matters relating to income tax

Range of issues the roundtable participants, which were answered by the Deputy chief of Department of the taxation of legal entities FTS of Russia A. Yu. Skates, was very wide, including the application of the provisions of international treaties and the filling lines of the tax return.


Suspension of operations on Bank accounts in connection with the failure by the taxpayer to the tax Declaration (calculation) tax on profit of organizations

To the Federal tax service received a complaint against actions of officials of tax authorities expressed in the suspension of operations on accounts of a taxpayer in the Bank. The details of the dispute in the article.

The taxation of income received by an individual from sales generated by partition of land

To the Federal tax service received a complaint against actions of officials of the tax authority. The details of the dispute in the article.

Key words: taxes, disputes, FNS

Author: L. M. Khakimov, Advisor to the state civil service of the Russian Federation 2nd class avtor2@naloglit.ru


A Desk audit of the VAT: how to request clarification from the tax authority

How not to get in the number of taxpayers who received the requirement to submit a clarification from the tax authority, and what to do if one is still received, explained the Deputy chief of Interdistrict inspection FNS of Russia on cameral control Alexey Sergeevich Kataev.

Practical issues of applying the CFC rules

In 2017 began the first campaign reporting and payment of income tax as profits of a controlled foreign company (CFC). In particular, individuals have to submit a tax return for personal income tax and pay the tax on the income in the CFC’s profits. Some of the questions related to the application of the CFC rules is the responsibility of the Department head of audit methodology and analysis reporting Management of transfer pricing FTS Elisha Y. Balta.


Monetary reform of 1947: the denomination, the abolition of the rationing and fixed prices

The damage inflicted on the USSR during the great Patriotic war 1941— 1945 was enormous. The government had the task of intensive recovery of the economy, which was hard to enforce without the recovery of the financial sector.

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


Load power losses: tax implications

The definition and classification of technological losses of electricity. Explains what loss are stress, payments, taxation of cost of electricity load losses and supporting documents.

Keywords: electricity, load loss, income tax, VAT, documentary evidence

Author: O. L. Arutyunov, independent expert, avtor1@npip.ru

Separate accounts: a rule-five percent that makes the bookkeeper’s life

Clarifies the five percent rule in respect of transactions that are exempt from VAT, the procedure for calculating direct and indirect costs for transactions subject to and exempt from VAT. Is the decision of the Supreme court governing the application of this rule, as well as practical examples.

Key words: VAT, allocation of expenses, taxable transactions, exempt transactions, the rule is five percent

Author: T. L. Krutyakova, Deputy Director General, publishing and consulting group “icy Group”, avtor2@npip.ru

Gift certificate: the nuances of the tax from the seller and the buyer

Explains the peculiarities of taxation of operations related to the implementation of the certificates of the issuing organization: the application of CCP, the calculation of the profit tax and VAT, and taxes in the transfer of the certificate as a gift.

Key words: advance payment, gratuitously received property, transfer of property rights on a Pro Bono basis, income in-kind

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

The attention of tax agents: special events taxation of non-monetary income of foreign persons

Explains the duties of a tax agent when paying income to a foreign person in cash; the capitalization of interest on loans raised from foreign organizations; the implementation of offsets. Provides practical examples.

Key words: Key words: tax agent, income tax, foreign person, non-cash income

Author: G. N. Loshchinin, head of projects at audit consulting company “Yukon/experts and consultants”, office@yukon-co.ru

Taxation and accounting of transactions for the sale of fixed assets loss

Explains how the recognition of expenses when you sell an asset in various situations: if it is not operated; if preserved for a period of more than 3 months; if the depreciation is charged with the application of increase (reduction) coefficient, etc are Given recommendations on the reflection differences between the accounting and tax accounting in accordance with RAS 18/02.

Key words: fixed asset, conservation, selling houses, considering the loss in reorganization temporary differences

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


Calculation of income tax in different situations

The tax on property of organizations on the basis of the cadastral value

Answer the questions the specialists of the Federal tax service of Russia