CONTENT № 10/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
FIRST-PERSON
The tax authorities will not deny the taxpayers the right to a tax reduction and application of deductions on formal grounds
The Federal law of 18.07.2017 No. 163-FZ part one of the RF tax code is complemented by a number of provisions aimed at the legislative consolidation of the developed judicial practice approaches to the prevention of abuse of taxpayers their rights. In our last issue, we in General already acquainted the readers with innovations. In the beginning of the year the Federal tax service brought to the tax authorities position on the need to abandon the formal approach. About practice of consideration of out of court disputes related to conclusions about the direction of action of taxpayers on tax evasion, read the interview with the head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorova.
EVENTS. FACTS. COMMENTS
The use of CCPS under the new rules: understand specific situations
The materials of the webinar with the participation of Deputy head of Department operational control of the FTS of Russia of T. A. Petrosyan, who explained to Internet users a number of provisions 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).
Excise duty on ethyl alcohol, alcoholic and (or) alcohol-containing products: some issues of calculation and application of sanctions
On topical issues of taxpayers said the Deputy chief of Department of the taxation of legal entities FTS of Russia, A. A., Vodovozov. The meeting was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.
The digital economy is not only knowledge economy but also the economy of trust
A report from the Moscow financial forum, dedicated to 215 anniversary of the Ministry of Finance of Russia and the 870th anniversary of Moscow.
ASK — ANSWER
The representation of explanations in response to the demand of the tax authority regarding the VAT: errors, formats, responsibility
Deputy head of Department of methodology of automation of in-house control house control FTS of Russia E. Yu. Astashova gave explanations on the taxpayers related to the conduct of examinations in respect of tax returns for VAT.
New vectors of development of ask “VAT-2”
On the issues of electronic interaction between tax authorities and taxpayers in terms of VAT audits, said Deputy head of Interdistrict inspection FNS of Russia on cameral control A. S. Kataev.
PROBLEMS AND WAYS OF THEIR SOLUTION
Issues of property taxation and future steps for their legal regulation
Explains the procedure of implementation by the taxpayer of the right to benefits for property taxes, apply changed during the tax period of the cadastral value, determining the address for sending tax notices, etc.
Key words: tax incentives, the changed cadastral value, the address to send tax notices
Author: A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, avtor1@nalogkodeks.ru
LEGAL REFERENCE
On the procedure of calculation of penalties when you return illegal (wrongly) granted the taxpayer a property tax deduction on personal income tax
To the Federal tax service received a complaint about actions (inaction) of officials of tax authorities expressed in the illegal provision of property tax deduction and refund of personal income tax from the budget, as well as in-claim on payment of penalties for the period from the date of return personal income tax. Details ― in the material of E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class
Key words: FNS, complaint, personal income tax
Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor3@naloglit.ru
TAXES: THE LESSONS OF HISTORY
1998: the denomination in the default background
The causes of default will long be discussed, but all researchers agree that such an outcome was quite predictable.
Key words: Russia, the default, the denomination
Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, pnf-5200@mail.ru
TAXATION AND ACCOUNTING
Income tax calculation when giving, selling, transfer, distribution, and merging of real estate: a controversial situation
Analyzes the features of determining the tax base for personal income tax when obtaining property for a gift; conditions of exemption from taxation in case of buying it with a partial payment from the budget; the time of emergence of ownership rights to land formed by the division or unification, etc.
Keywords: tax on income of individuals, donation, purchase with partial payment
Author: E. V. Tarasova, Deputy head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia, state counselor of the Russian Federation 2nd class avtor2@nalogkodeks.ru
Product loss accounting when forming the tax base for profit tax and VAT
Various options of accounting of illiquid products in the tax base: as production losses, losses from marriage, etc. based On the analysis of the position of the Ministry of Finance and judicial practice recommendations for tracking inventory losses for profit tax purposes.
Key words: commodity loss, loss, natural decrease, liquid waste, VAT, income tax
Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, avtor3@npip.ru
Tax and accounting of costs of protection
Explains tax and accounting services provided by private security organization, expenses on personal security of individual employees, as well as issues of payment of personal income tax and insurance contributions.
Key words: private security organization, security of property, personal security officers, income tax
Author: E. V. Orlova, head of audit Department of OOO “PARTY”, avtor4@npip.ru
The cost of insurance during construction: the nuances of tax accounting
Features of the consideration of costs on voluntary insurance of equipment
upon delivery from the supplier, on the risks connected with the execution of construction works, liability insurance, etc.
Key words: construction contract, insurance of construction works, civil liability insurance, contractor, customer
Author: G. N. Loshchinin, head of projects at audit consulting company “Yukon/experts and consultants”, office@yukon-co.ru
The medical support staff of the company
Explains the features of the account of expenses on providing normal working conditions, health examinations, vaccination, sanatorium-resort treatment of workers, and also for the maintenance of the health center and first aid kits for first aid.
Key words: medical examinations, vaccination, health resort treatment, the VMI contract, first aid kit, health center
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, gardering@yandex.ru
Can I take a deduction of VAT according to the till receipt
Legitimacy of acceptance to the VAT deduction allocated to the cash receipt of the seller, when purchasing goods at retail through accountable person in the organization often causes disputes between tax authorities and taxpayers. The article analyzes judicial practice, the position of the Russian Finance Ministry on this issue and provides recommendations for avoiding risks in the implementation of a taxpayer’s right to deduction.
Key words: VAT, cash receipt, invoice, retail
Author: S. V. Nikitina, tax Advisor, avtor5@npip.ru
Minimum tax if you use the USN with the object of taxation “income minus expenses”
Provide clarification on how to pay minimum tax taxpayers applying the simplified taxation system, subject to the clarifications of the Ministry of Finance of Russia and FTS of Russia, offset of advance payments and the use of the CSC. Numerous examples and samples of filling of sections 1.2 and 2.2 of the tax return.
Keywords: simplified system of taxation, minimum tax, income, expenses
Author: T. L. Krutyakova, Deputy Director General, publishing and consulting group “icy Group”, avtor2@npip.ru
Calculations under the contract long term with the gradual acceptance of the work by the customer
Analyses formulated by the courts of the legal position relating to the execution of the works under the contract. Explains the moment of determining the tax base for VAT, the conditions for the recognition in accounting of the proceeds from the execution of works with a long cycle, etc.
Keywords: contract, customer, milestones, VAT, income tax
Authors:
Chicken Coops Y. V., Deputy General Director of “PTC+”, akp-plus@yandex.ru
Vladimir Belyakov, Deputy General Director — lead auditor, OOO “AKP +”, akp-plus@mail.ru
Leaseback: an effective financial instrument or a method of obtaining an unjustified tax benefit?
Transactions with leaseback attractive from the point of view of taxation, however, is not always economically viable and in some cases are accompanied by the receipt of unjustified tax benefit. The article examines characteristics and circumstances of the transactions that may lead to disputes with the tax authorities.
Keywords: unjustified tax benefit, the business purpose of the transaction, related parties, non-monetary calculations, the use of borrowed funds
Author: A. N. Kozin, commercial Director of JSC “Freight village development”, alex_econ@pisem.net
THE OFFICIAL POSITION
Review of materials posted in the electronic service “Letters on Russia, aimed at the territorial tax authorities”.
INTEGRATION
The use of the ICS organization by the tax authorities: international practice