№ 11/2017



“We hope that our efforts to standardize formats for primary documents will have an impact on improving the efficiency of the economy and reduction of budget expenditures”

IT-technologies are actively used not only by citizens, but also organizations, in relations with each other, and the interaction with the tax authorities. Figure gradually and, apparently, uncontested displaces the paper. FTS of Russia is one of the initiators of the reforms recently in the field of TCC, VAT administration, implementing electronic document. All this – in an interview with the Deputy head of FNS of Russia D. V. Egorov.


The taxation of property organizations: innovations in 2018 and in the future

Nearing 2018. What changes await taxpayers? This was told in an interview with the head of Department of property taxation, Federal tax service of Russia, candidate of legal Sciences A. V. Lashenov.


Relevant issues that arise in tax disputes in the pretrial order

Clarification on issues concerning the practice of consideration in a pre-judicial order of disputes about the obtaining by the taxpayer an unjustified tax benefit, the application of a number of letters and changes made in part one of the RF tax code by Federal law of 18.07.2017 No. 163-FZ, gave the head of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorov.


How to return the overpayment on insurance premiums

The materials of the webinar, where the speaker has acted 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.

New legislation on registration of legal entities

On past and expected changes in the sphere of registration of legal entities has told the chief of Department of normative and methodological provision of state registration of legal entities and individual entrepreneurs, Management of accounting and registration of taxpayers FTS Russia si Mabuza.

Some explanations on the transition to the new order of application of KKT

What is the date of the organization on UTII implement alcohol products, should go to online cash and why the change in the official position on this issue? This is not only the Deputy chief of the organizational-methodological Department of the Management operational control of the FTS of Russia A. A. Baturin.

Controversial questions about obtaining tax deductions

Most of the appeals of physical persons and individual entrepreneurs of the Federal tax service of Russia is connected with implementation of Chapter 23 of NK of the Russian Federation. The most interesting questions of clarification given by the Deputy head of Department of settlement of tax disputes of the Federal tax service of Russia E. V. Tarasov.

Results of the autumn Business Congress for accountants and managers

12 October 2017 in the Central house of cinema hosted the autumn Business Congress for accountants and managers on the topic “Discuss with the experts the changes in tax legislation the period of 2017-2018 and the reform of the CCP”. Event details – in the material.


VAT: selected issues on electronic interaction

Can I submit the updated registry information by not filing amended tax returns for VAT? Does the right of the tax authority, a field tax audit to request a full package of documents to the registry to be submitted in electronic form in order to confirm zero rate VAT? What are the prospects for electronic document management? To these and other questions from taxpayers were answered by the head of Department in-house control of the FTS of Russia A. V. Egorychev.

Taxation of profits: current changes in 2017, the recognition of expenses provision for doubtful debts

In some cases, it is possible to consider costs on the basis of act of acceptance of works (services)? If the buyer has not fulfilled its obligations under the contract (i.e. not paid for the goods), whether or not in the cost of this item? Is it possible to recognize transaction costs on the basis of act of acceptance of works (services) signed by only one party — the performer? To these and other questions were answered by the Deputy head of control Department tax service of Russia K. V. Novoselov.


Regarding the accounting of purchased services to the merchandise as an expense for tax on profit of organizations

In the framework of a field tax audit, the tax authority found that the taxpayer in the audited period, have concluded contracts on rendering of services on the display of its products in the retail space in the agreed areas. The taxpayer also presented acts of acceptance of works (services) and the reports on execution of conditions of contracts on rendering of services. The tax authority concluded that, because the disputed expenses aimed at attracting the attention of potential buyers to products they are in fact the cost of purchasing the advertising services in accordance with paragraph 4 of article 264 of the tax code shall be taken into account when calculating the tax base for tax on profit of organizations in the amount not exceeding 1 percent of revenues. The details of the dispute in the article.

Key words: dispute, on the complaint

Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor5@naloglit.ru


Coins “Prince John”: can not be used to confiscate

In our last issue the focus was the financial crisis of 1998, which has become a page in the modern history of Russia. Of course, contemporaries of certain events difficult to properly assess what is happening. This requires time, and more reliable “witnesses.” They can be currency. For the historical science is the quintessence of politics, economy and culture of the society. This article focuses on one of the most valuable exhibits of the Museum of the history of the tax service — silver ruble of Ivan Antonovich.

Keywords: taxes, money, tax service, Russia

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


Tax accounting of expenses associated with investments in production development

Does lending operations and expenses of the borrower under the investment loan. Clarifies the tax treatment of interest, additional charges, commissions, penalties and other costs related to the execution of the loan agreement.

Key words: investments, capital investments, investment credit, expenses, income tax

Author: D. Y. eeek, General Director, audit consulting company “YUKON/experts and consultants”, office@yukon-co.ru

The tax consequences of issuing an independent assurance

The provision of guarantees free of charge until 01.01.2017 may entail significant tax risks to the organisation-guarantor. Details about the changes in this area occurred in the current year (after the adoption of the amendments to the tax code of the RF) – in article.

Keywords: independent guarantee, surety, VAT, income tax

Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, avtor3@npip.ru

Some aspects of the execution of the decision on results of the audit regarding the payment of assessed amounts of arrears, penalties and fines

Peculiarities of reflection in the tax and accounting amounts of arrears on tax payments, fines and penalties for untimely reporting. Clarifies the penalties for the delay in execution of obligations on payment of taxes, and also circumstances mitigating and aggravating responsibility.

Keywords: back taxes, fines, penalties, tax accounting, accounting


I. Y. Novikov, the General Director of “PTC+”, akp-plus@mail.ru

Chicken Coops Y. V., Deputy General Director of “PTC+”, akp-plus@yandex.ru

The transfer of property for temporary use: tax issues

Analyzes the features of tax transfer of property for temporary use on a gratuitous basis (loan agreement) subject to the clarification from the Finance Ministry and positions of ships.

Keywords: loan agreement, reciprocal obligations, amortization, income from non-use, the cost of repair and upkeep of the property, the VAT on the transfer of property in use, the VAT deduction

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

Unauthorized construction: legal and tax implications

The article considers the legal aspects of unauthorized construction and its consequences. Explains individual issues of taxation, taking into account the views of the Ministry of Finance and litigation.

Keywords: unauthorized construction, recognition of property rights, the demolition decision, administrative liability, compensation to the Builder, compensation for self-demolition of illegally built, VAT, income tax

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


Priority of payment of insurance premiums in bankruptcy cases

Discusses current issues of payment of insurance premiums in bankruptcy cases. Draws attention to the priority of payment of insurance contributions for compulsory pension insurance in bankruptcy proceedings.

Keywords: insurance premiums, debt, insolvency, bankruptcy, creditor, debtor
Author: V. Y. Soldatenkov, associate Professor in the Department of management of the Financial University
under the Government of the Russian Federation, Ph. D., s.v.yu@inbox.ru


Fill a tax Declaration for excise taxes on alcoholic and (or) alcohol-containing products

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


Promising areas of robotics in taxes

The analysis of the use of software robots in business processes, potential and benefits of robotics. Examples of possible applications of robotics in processes related to tax accounting.

Key words: robot, IT service, business process, tax accounting