№ 9/2017



Tax monitoring: strategic objectives and prospects of development

Report from the round table held in the Management FNS of Russia across Moscow. The event was attended by representatives of the tax authorities and large businesses, as well as experts, media.


“When deciding on the confirmation of the right to a tax deduction for personal income tax, the tax authorities must proceed from the facts of the case, objectively assessing received from the taxpayer the documents”

The theme of receiving tax deductions for personal income tax, especially property and social, is always of interest to taxpayers. But sometimes in response to his appeal for less they get rejected. To understand the causes of the disputes, the editorial Board of the journal “Tax policy and practice” addressed to the Deputy head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia Elena V. Tarasova.


“Cashless” payment of the goods and the use of CCPS

The materials of the webinar, where the speaker has acted the head of Department of operative control of the FTS of Russia A. V. Budarin. During the webinar he answered questions of Internet users concerning the application in practice of the Federal law of 22.05.2003 № 54-FZ “About application of cash registers when implementing cash cash calculations and (or) calculations with use of electronic means of payment” (as amended by Federal law from 03.07.2016 No. 290-FZ).

Details of cash checks when returning goods or money

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 the automated control of the accounting of revenue Management and operational control of the FTS of Russia A. Sorokin.

Special regimes: some questions taxpayers

Clarification on specific situations was given by the head of Department of special tax modes of Department of the taxation of legal entities FTS of Russia M. A. Sadykov. During the webinar he talked about the main changes affecting special tax regimes; current issues associated with the administration of tax payable under the simplified tax system (STS), the patent system of taxation (PSN), and UTII; important judicial decisions, as well as answered questions
of the Internet users. Publishing answers to the most interesting of them.

On important judicial decisions on bankruptcy

In the meeting of the head of Department ensuring procedures of bankruptcy FNS of Russia K. N. Chekmysheva with webinar participants the key place was given to the analysis of judicial practice and the latest changes in the bankruptcy law.

The first results of the reform in the field of CCP

The July session of the working group of the CCI of Russia on the issues of electronic document management was devoted to the methodology, technology and practice of the CCP in light of the Federal law of 22.05.2003 № 54-FZ. The event was attended by representatives of the Federal, users, and manufacturers of cash registers, fiscal operators, accountants, cashiers, experts and specialists in TCC, auditors and consultants.


The ban on tax abuse has received legislative fastening

Explanations of changes in the tax code, providing for the creation of new approaches to the prevention of abuse of taxpayers their rights. The main objective of innovations — struggle against firms-a something ephemeral, a ban on the implementation of the actions directed on failure to pay tax or the right to reimbursement (refund offset).

Key words: tax code, deliberate acts by unscrupulous taxpayers

Author: E. V. Suvorova, head of pretrial settlement of tax disputes of the Federal tax service of Russia, avtor6@nalogkodeks.ru


Tax on profit of organizations: questions on the methodology of calculation and filling of Declaration

On questions of taxpayers relating to the recognition of expenses for income tax purposes, fill in some lines of the Declaration of use tax liability, said Deputy head of Department of the taxation of legal entities FTS of Russia Andrey Konkov.

VAT: adoption of the deduction, the order of recovery

For practical questions taxpayers about the application of VAT deductions in the construction of real estate objects and not only answered the adviser of Department of value added tax Department of taxation of legal entities FTS of Russia Olga Dolinska.


On the procedure of bringing to the tax liability of the taxpayer, has not implemented the tax registration at the location of the separate subdivision

In the framework of a field tax audit, the tax authority found that the taxpayer had not carried out the tax registration at the place of location of a separate division, through which they carried out economic activities. This circumstance gave grounds for the bringing of taxpayer to liability. Details in the article.

Key words: registration, a separate division, activity, violation

Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor14@npip.ru


Local surrogates of banknotes: “Nemcova”

Articles of a historical column includes only some aspects from the sphere of monetary circulation, but they give an idea of the current economic situation and the negative processes that sometimes took most exotic forms. In this article I would like to tell you about the surrogates of money, which in the early 1990s, appeared in many regions.

Keywords: banknotes, 1990s, money, Russia

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


Tax concessions in respect of real estate, having a high energy efficiency class: issues, practice application

Describes a number of problematic issues and the practice of application of item 21 of article 381 of the tax code introducing a tax incentive in the form of exemption from tax on property of organizations newly commissioned facilities with high energy efficiency class, if such facilities in accordance with Russian legislation the definition of efficiency classes.

Keywords: real estate, energy efficiency, property tax
associations the object of capital construction, energy performance certificates


A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, avtor1@nalogkodeks.ru

N. P. Ruleva, associate Professor State University of land management (Moscow), Ph. D., avtor1@npip.ru


Real estate leasing: legal aspects and taxation issues
The article considers the legal aspects of the acquisition of the property through leasing, the tax treatment of costs of the lessee, the calculation of the profit tax of the lessor. Explains features of calculation and payment of VAT and tax on property of organizations.

Key words: registration of the lease agreement, the land plot under object of real estate, accelerated depreciation, bonus depreciation, the penalty for delay of leasing payments

Author: A. N. Kozin, commercial Director of JSC “Freight village development”, alex_econ@pisem.net

The warranty obligations of the supplier and the nuances of VAT

Explain the legal framework establishing the quality of goods and extent of the rights of the buyer and the seller. Examines tax consequences of the Express warranty in warranty repair and return product for replacement.

Key words: VAT, warranty repair, product replacement

Withdrawal of lands for state (municipal) needs: tax issues

Examines the controversial issues of taxation arising from the withdrawal of lands for state (municipal) needs, and the consequences of this operation for the owner of the seized parcel. Recommendations based on the explanations of the Russian Finance Ministry and court practice.

Keywords: seizure of land, compensation, liquidation of the property, VAT recovery

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


Compensation (damages) in court in connection with tax crimes

In cases of tax crimes by the plaintiffs to act as the tax authorities, and defendants — founder, head of the organization, chief accountant and other persons. The article analyzes in detail the claims for compensation of harm (damage), the Statute of limitations, the calculation of the amount of damages, the possibility of collecting fines and penalties etc.

Key words: civil action, the statement of claim about compensation of harm (damage), tax crime, the amount of damage


E. A. Kalashnik, state counselor of the Russian Federation 3rd class avtor2@nalogkodeks.ru
Magomedov M. J., Advisor of the state civil service of the Russian Federation 2nd class avtor3@nalogkodeks.ru

A. I. I. adviser of the state civil service of the Russian Federation 3rd class avtor4@nalogkodeks.ru


Securing public credibility to EGRUL

Explains how to check the registration on the accuracy of information included in the register. Are the grounds on which the state registration can be suspended. Analyses the procedure of entry in the register of unreliable information, as well as the grounds and procedure for delisting.

Key words: legal entity, state registration, the accuracy of the information