CONTENT № 12/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
ROUND TABLE: EXCHANGE OF VIEWS
New electronic interaction between business and tax authorities
A round table dedicated to electronic document management, the ability to represent unstructured documents in electronic form, some of the application online as cash, was held by the Deputy head of FNS of Russia D. V. Egorov. Participation in the event organized by the magazine “Tax policy and practice”, was attended by representatives of the business community, audit firms, tax consultants, subscribers to the magazine.
EVENTS. FACTS. COMMENTS
Taxation of commercial office real estate and other issues
Currently, the issue of allocation of property to movable or immovable as ever. Despite the fact that there are objective criteria for such classification, the taxpayer, according to the head of Department of property taxation FTS Russia A. V. Lashchenova, to be able to determine compliance of an object according to the criteria and to justify its decision.
Tax on profit of organizations: changes in the order of calculation and payment in 2018
The Deputy chief of Department of the taxation of legal entities FTS of Russia A. Yu Konkov told about the innovations of the Federal law of 18.07.2017 No. 166-FZ and 30.09.2017 No. 286-FZ. A meeting of taxpayers was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.
VAT administration in 2017: progress and prospects
The materials of the webinar, which was held by the Deputy chief of Department of methodology of automation of in-house control house control FTS of Russia E. Yu. Astashova
Increase tax literacy and tax culture: recent trends and the role of the media
Interregional meeting and seminar under this title was held in Rostov-on-don. Among the organizers of the event, the editorial Board of the journal “Tax policy and practice”, UFNS Russia’s Rostov region, Rostov state University (RINH), the Association of tax consultants.
ASK — ANSWER
Filled calculation on insurance premiums right
Whether to reflect in the calculation of insurance premiums tax-free payments? Whether the tax authority a revised calculation for the period 2017 with negative values? Will soon be changed to a form of calculation? To these and other questions were answered 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.
Online ticket office: registration, application, registration receipts and BSO
On questions of taxpayers relating to the application of the 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), said the head of Department of operative control of the FTS of Russia Andrey Vladimirovich Budarin.
About the taxation of personal income tax income received in the performance of the contract, which invalidated
In the framework of a cameral tax inspection of the taxpayer on the basis of the specified tax Declaration for personal income tax, the tax authority found that in comparison with the primary tax Declaration for personal income tax that has unreasonably reduced the income amount of money received from the sale of immovable property (land
sites), and making a conclusion about understating by the taxpayer of the tax base, assessed that this tax. The details of the dispute in the article.
Key words: personal income tax dispute, the tax authority
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
Nicholas gold Ducat — the most popular coin of the XX century
The specified coin recalls the short period of development of the Russian Empire, which, despite the difficult external and internal political situation is characterized by a qualitative leap in the development of the economy.
Keywords: coin, Russian Empire, history
Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, email@example.com
TAXES AND LAW
Reclassification of loan relationships in the investment for the purpose of Russian taxation
Russian companies are forced not only to find solutions to business problems (often through debt financing), but also to be prepared for claims from tax authorities, given the fact that after the adoption of the Federal law from 18.07.2017
No. 163-FZ they are not entitled to reduce the amount of taxes payable, if the main purpose of transactions is a partial payment or credit of taxes.
Key words: interest loans, interest-free loans, exchange rate differences, expenditure on interest payments
E. V. Nepomnyashchikh, Director tax and legal services EY, K. Yu. MD, Evgeny.Nepomnyashchikh@ru.ey.com
E. M. Ponomareva, senior consultant of tax and legal services EY Elena.M.Ponomareva@ru.ey.com
Professional tax deductions: another decision of the Supreme Court in support of individual entrepreneurs
The problem of different interpretations of certain provisions of article 221 of the tax code of the Russian Federation in the implementation of the right to receive professional tax deductions individual businessmen and analyzed judicial decisions.
Keywords: private entrepreneurs, professional tax deductions, the accounting of income and expenses
Author: T. Y. Solodkov, senior lecturer of taxes and taxation Volga Institute of advanced training of the FTS of Russia (N. Novgorod), postgraduate student in the specialty 08.00.05 Voronezh state University, firstname.lastname@example.org
TAXATION AND ACCOUNTING
Features of filling of the Declaration for the profit tax by residents of special economic zones
Explained the peculiarities of filling of the Declaration for the profit tax, cost-accounting and tax for residents of special economic zones, including having a separate unit outside of these areas.
Key words: special economic zone resident, a separate division, income tax
Author: K. V. Novosyolov, Deputy head of control Department tax service of Russia, state counselor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, Ph. D., email@example.com
Mobile applications: some issues of VAT taxation
The analysis of mobile applications and how they work. Explains the particularities of VAT taxation and legal aspects of contracts related to the implementation of these applications.
Keywords: mobile apps, app stores, VAT
Magomedov M. J., Advisor of the state civil service of the Russian Federation 2nd class firstname.lastname@example.org
Vladimir Ocheretnaya, Advisor of the state civil service of the Russian Federation 2nd class email@example.com
A. I. I. adviser of the state civil service of the Russian Federation 3rd class firstname.lastname@example.org
Filling of calculation on form 6-pit in unusual situations
When completing the calculation on form 6-income tax the tax agents often have difficulty. The article discusses the features of filling of calculation in cases when the wages accrued in the last month of the year and paid in January of the following year; payment of premiums, allowances for temporary disability and vacation pay, as well as penalties for misrepresentation of information.
Key words: calculation of tax on income of physical persons, the form 6-pit, bonuses, benefits for temporary disability, vacation
Author: Vladimir Belyakov, Deputy General Director — lead auditor, OOO “AKP +”, email@example.com
Reserves in accounting
The analysis of ways of formation and documentation of reserves in accounting: reserves bad debt reserves of financial investments. Explained features of formation of estimated liabilities, etc.
Key words: accounting, provisions, estimated liabilities, accounting policy
Author: O. E. Cerevajka, Deputy General Director of “Audit Expert”, firstname.lastname@example.org
The cost of landscaping: the contentious issues of taxation
Tax authorities in the course of the audit, often denied organizations in recognition of the cost of the landscaping as you come to the conclusion of the fictitious business transactions. However, in some cases, the inclusion of these costs in the tax base under the profit tax and tax deductions under the VAT is lawful.
Key words: economic feasibility; costs associated with the legislation requirements; the cost of improvement of capital and current nature; the tax deduction of VAT
Author: A. N. Kozin, commercial Director of JSC “Freight village development”, email@example.com
The account of the Christmas spending from the point of view of income tax and VAT
For recognition of expenses is an important criterion of their validity. The article explains features of calculation of profit tax and VAT on spending new year’s in different situations.
Key words: spending on Christmas decorations, gifts to employees, contractors
and retail customers; prize for the New year; corporate Banquet; festive events with partners; the remuneration of artists
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, firstname.lastname@example.org
Appliances office: features of tax accounting of expenses
The employer is obliged to provide employees with comfortable and safe working conditions, appropriate regulatory requirements. The article provides clarifications in respect of these duties, as well as recommendations on tax accounting of acquisition costs of certain types of household appliances.
Keywords: appliances, conditions of work, the tax on profit of organizations