CONTENT № 7/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
“VAT legislation formed. It needs fine-tuning”
Deputy head FNS of Russia Dmitry Stanislavovich Satin oversees the Administration of the taxation of legal persons and is responsible for methodological support of tax authorities on the calculation of the most important taxes. He, like anyone else, aware of all legislative initiatives, especially the last one, and it’s not a secret, often cooked on the FTS. The editorial Board of the journal “Tax policy and practice” asked him to share news in the field of VAT with readers. Details – in interview.
“I believe that the project “Drugs. Quality and safety” is a huge event, with humanitarian, social and economic value”
As you know, the introduction of labelling of products from natural fur gave good results. So, starting in August 2016, the turnover in this sector increased 6 times and amounted to more than 54 billion rubles this year in Russia will start the experiment by labeling with control (identification) signs (more KEYS) and the monitoring over the circulation of certain types of medicinal products for medical use. The editorial Board of the journal “Tax policy and practice” were asked to share details about this project head of Department of ensuring control of goods turnover of the FTS of Russia Olga Nikolaevna Chepurina. Details – in interview.
EVENTS. FACTS. COMMENTS
On the criteria for the recognition of the cost, the concept of materiality and the chart of accounts
The questions of Internet users specified in the webinar organized by the magazine “Tax policy and practice” together with company “Taxcom”, said the head of Department of methodology of accounting and reporting Department of regulation of accounting, financial reporting and audit activities of the Ministry of Finance of I. R. Sukharev.
ASK — ANSWER
A new procedure for the application of the CCP in force from 1 July
Despite the fact that the use of online cash registers with the specified date is mandatory for most organizations and individual entrepreneurs, the questions do not stop. To understand specific situations helped 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.
On persons entitled to appeal against the decision on state registration (refusal in the state registration)
The Federal tax service has received the complaint filed by him as liquidator of a limited liability company, the decision of Management FNS of Russia on subjects of the Russian Federation on leaving without consideration the complaint of the society on the decision of the registering body on refusal in the state registration of amendments to data on legal entities not related to changes in the constituent documents. The details of the dispute in the article.
Keywords: LLC, incorporation, FNS, complaint
Author: S. G. Kolesnikov, head of Department of consideration of applications for state registration of legal entities and individual entrepreneurs and other activities of the FTS of Russia, firstname.lastname@example.org
The necessity of specifying in the data submitted to the registration authority documents the provisions on bringing constituent documents of the legal entity in accordance with the standards of Chapter 4 of the civil code of the Russian Federation
To the Federal tax service received a complaint against the decision of the registering body on refusal in the state registration of changes in information about the legal entity contained in the Unified state register of legal entities related to the changes in the constituent documents of the legal entity. The details of the dispute in the article.
Keywords: LLC, incorporation, FNS, complaint
Author: O. V. Salnikova, Deputy chief of Department of consideration of applications for state registration of legal entities and individual entrepreneurs and other activities of the FTS of Russia, email@example.com
On the rules of taxation of assets of credit institutions recorded in the accounts 619, 620 and 621
To the Federal tax service received a complaint of the taxpayer — Bank on the decision to refuse the prosecution for tax offenses. The details of the dispute in the article.
Keywords: Bank, FNS, dispute, complaint
Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class firstname.lastname@example.org
TAXES: THE LESSONS OF HISTORY
Currency reform of 1991: the exchange of large bills, loss of savings
The end of the 1980s was marked by economic and political changes by calling-Shimi the necessity of transition from a centrally planned economy to a free market. In the early 1990s, the country, along with reforms of the political regime and public ideology had to endure a series of economic reforms. Details in the article.
Key words: Russia, history, taxes
N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia
A. A. Panasenko, Deputy head of the organization of the archival funds of the fku “Nalog-SERVIS” of the FTS of Russia, email@example.com
TAXATION AND ACCOUNTING
Mass mailing of tax notices started: what’s new the taxpayer should expect this year
Explains the changes in the law on property tax, land and transport taxes to which taxpayers should pay attention to when you receive tax notices over the past year. Recommendations for individuals eligible for benefits.
Key words: tax notice, the tax on property of organizations, land tax, transport tax, personal income tax
A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. n,
N. P. Ruleva, associate Professor State University of land management (Moscow), Ph. D.,
Changes in the application of TCC for tourism business
Analyzed the order of formation of receipts and forms of the strict reporting before and after July 1, 2018 in accordance with the adopted amendments. Explains the features of the application of primary accounting documents with tour operators and travel agents.
Key words: TCC, a form of strict accountability, cash receipt, travel agent, tour operator
Author: V. S. Varshavsky, head of tax and accounting practices, OOO “Warsaw and partners”, firstname.lastname@example.org
The commentary to the new tax reporting forms tax on property of organizations
Explained the peculiarities of filling of new forms of tax calculation and Declaration on tax on property of organizations. The analysis of the changes, which came into force in 2017. Are the new codes of types of property and tax benefits that must be considered when preparing tax calculations.
Keywords: tax on property of enterprises, tax Declaration, tax calculation
Author: O. V. Kretinina, Deputy head of the Department of property taxation of legal entities of Department of the taxation of property of the FTS of Russia, email@example.com
The tax on Google and obligations of Russian entities
Given the interpretation of the term “provision of services in electronic form”. Explains the procedure of VAT for a foreign person that provides electronic services, as well as the determination of the place of supply of services in accordance with the amendments which entered into force on January 1, 2017, Provides examples of calculating VAT in various situations.
Key words: electronic services, VAT, Internet, distribution of content, all rights
Author: O. P. Glebova, partner, audit consulting company “YUKON/experts and consultants”, firstname.lastname@example.org
Goods with expired shelf life: tax issues
The issues of taxation in situations where the organization itself destroys (recycles) overdue items, transmit them for recycling to a third party returns provider. Analyze judicial practice.
Key words: destruction and disposal of expired products, the transfer to a third party, write-off of goods with low residual shelf life, the restoration of VAT, return
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””,
If the partner is a foreigner: the nuances of VAT by tax agents
Explains the features and terms of paying VAT when purchasing goods (works, services) from foreign persons, the definition of the place of their implementation, the calculation of the tax base, and adoption listed in the budget amount to be deducted.
Keywords: tax agent, VAT, place of supply, transactions with foreign persons
Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, email@example.com
Accounting of expenses for recruitment
Explains the recognition of expenses on payment of services of specialized organizations recruitment and training costs, travel and accommodation of candidates for the selection of personnel. Analyze judicial practice.
Key words: economic justification of costs, services, staffing Agency, reimbursement to the applicant, the placement of information about vacancies in the media
Author: V. G. Grigoryev, chief accountant, LLC “Mart-NP”, firstname.lastname@example.org
The contractor is a natural person: the legitimacy of entrepreneurship and some of the tax issues
There are analyzed the signs, indicating the presence of entrepreneurial activities in the actions of individuals, and related risks. Discusses some of the features of deals on rendering services (performing work) with a physical person not registered as sole proprietors, compensation, and justifying expenditures.
Key words: characteristics of entrepreneurial activities, the contract of compensated rendering of services contract, personal income tax
Author: N. F. Tarasova, lead auditor LLC “Audit, consulting and law+”, email@example.com