№ 1/2018



On the application in practice of the provisions of article 54.1 of the tax code

The new provisions of the tax code concerning the application of the tax authorities of the criterion of undue tax benefits, misrepresent the facts of economic life, revealing evidence of the unreality of the transaction, explained the head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorov.

Some issues of calculating tax on profit of organizations and filling in the Declaration

The Deputy chief of Department of the taxation of legal entities FTS of Russia A. Yu Konkov explained the issues concerning tax on profits from income on mortgage-backed bonds, reflected in the composition of income of the amounts of the loan, refund of overpayment of taxes, filling in the individual rows of the Declaration on profit tax and etc.

Some questions on the new procedure for applying KKT

Deputy head of Department operational control of the FTS of Russia of T. A. Petrosyan answered the questions of the participants of the webinar: from what date should apply online office; when a cash receipt correction; how to correct such errors and refund of cash via online cash; it is considered a violation of omission on receipt of the names of the cashier and.

On electronic document formats

The Deputy chief of Management of in-house control of the Federal M. A. Krasheninnikova answered questions from Internet users, and also spoke about the project of a universal format commercial contracts in electronic form; plans for the development of internal formats of primary documents, etc.

A successful business in the new, 2018

Winter Business Convention for accountants and managers dedicated to preparing for the next calendar new year, is traditionally held in mid-December. In 2017, the venue of the event organized by the company “Taxcom” and edited
journal of the Federal “Tax policy and practice” with the support of GBU “Small business of Moscow” and the Institute of professional accountants and auditors of Russia, became the Central house of cinema.


Taxation: key legislative changes in 2018

Provides an overview of the innovations for the property tax, which will apply from 2018: the possibility of postponing the start date for accrual of fines and simplification of procedure of granting of tax privileges for individuals; features of regional regulation granting exemptions in taxation of property organizations, etc.

Key words: property taxes from physical persons, taxation of property
organizations, tax incentives, raising the rate for the calculation of transport tax


A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, Avtor3@nalogkodeks.ru

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

Innovations of the legislation in terms of personal income tax

Head of Department of the taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and the administration of insurance FNS of Russia Dmitry A. Morozov spoke about the changes in order of calculation and payment of personal income tax in 2018: the introduction of succession in reorganization of legal entity; the expansion of the list of income not subject to taxation; changes to the participants of the program of renovation of housing; the new rules of the definition of material benefit from economy on percent.

Key words: personal income tax; tax agent; income not subject to taxation; financial benefits

Author: D. Morozov, chief of the division of taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and administration of insurance contributions of the FTS of Russia, the adviser of the state civil service of the Russian Federation 2nd class avtor1@nalogkodeks.ru

Innovations in the order of calculation and payment of tax on profit of organizations in 2018

Analyzes the changes in the accounting treatment of the costs associated with training, research and development. Includes an explanation of income not subject to tax on profits, taking into account the adopted amendments to the tax code.

Keywords: tax on profit of organizations; expenses associated with training; research and development expenditure income not taken into account in determining the tax base

Author: K. V. Novoselov, state Advisor 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., avtor2@nalogkodeks.ru


The application of the provisions of paragraph 4 of article 170 NK the Russian Federation in the implementation of activities by the taxpayer, taxable imputed income and under the General system

In the framework of a field tax audit of the taxpayer in the audited period, carried out activities subject to taxation of imputed income, as well as under the General system (including committed transactions subject and not subject to taxation (exempted from taxation), VAT), the tax authority has determined that this taxpayer when purchasing goods (works, services) declared the right to tax deductions on VAT, and with the realization of goods (works, services) used in business activities subject to taxation of imputed income, restored VAT amount previously adopted a tax deduction. The details of the dispute in the article.

Key words: FNS, complaint, dispute, VAT

Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor17@naloglit.ru


Changes in the forms and rules of filling (conducting) documents used in the calculations for VAT

Advisor of the Department of value added tax Department of taxation of legal entities FTS of Russia Olga Dolinska answer to taxpayers on issues relating to the practical application of the changes made in the resolution of the RF Government dated 26.12.2011 n 1137 “About forms and rules of filling (conducting) documents used when calculating value added tax” the decree of the Government of the Russian Federation from 19.08.2017 No. 981.


Tax on tobacco: from the repurchase to the excise tax

Starting a new series of articles on interesting facts and events of the Russian tax history. 135 years ago, January 1, 1883, entered into force a new Charter on the tobacco tax, which has played an important role in increasing revenues from this source of income.

Key words: Russia, history, taxes

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


Institute of bankruptcy of physical persons intended for honest debtors

Discusses current issues of bankruptcy of physical persons. the Author explains that bankruptcy is meant for honest citizens-debtors.

Key words: insolvency, bankruptcy, debt, creditor, debtor, a natural person, integrity

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


“Input” VAT on real property: special rules for deduction and recovery

Examines the procedure of application of article 171.1 of the tax code for real estate. Peculiarities of recovery of VAT expenditure on their reconstruction (modernization), the transition to the special regime and filling in a tax return.

Keywords: real estate, acquisition (and construction), reconstruction (modernization), VAT, special procedure recovery

Author: T. L. Krutyakova, Deputy Director General, publishing and consulting group “icy Group”, Avtor2@npip.ru

The contract of participation in share construction: selected tax issues from the developer

Considers the situation, related to the taxation of operations from the developer (income tax, VAT) with attraction of funds of participatory construction. Provides an explanation of the Russian Finance Ministry, as well as examples of judicial decisions.

Key words: misuse of funds received from shareholders; losses Builder; savings Builder; non-residential premises in an apartment house; tax credit for VAT

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

The construction of a new plant with its own forces: selected issues of accounting and taxation

The article describes the specifics of accounting and taxation in a situation when the organization carries out the construction of the facility for their own needs, i.e. acting as a Builder.

Keywords: real estate, construction and installation works, capital investment, income tax, VAT


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

Inozemtsev A. E., lead auditor, OOO “AKP+”, akp-plus@mail.ru

Features of tax accounting of inseparable improvements of leased property not recoverable by the landlord

If the landlord does not reimburse tenant incurred the expenditure, the latter is entitled to charge depreciation on capital investments during the term of the lease. However, not everything is so clear. The article discusses various situations and recommendations are given taking into account the position of the Ministry of Finance and judicial decisions.

Keywords: expiry of a lease, change of landlord, the sublease, the preliminary agreement, the redemption of the leased property, transfer of inseparable improvements to the lessor

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


Equal taxpayers, but different projects

The main reasons for different interpretations of legal norms NK of the Russian steel to the combination of features of tax law and special law in the sphere of investment activities, as well as determination of the tax status of an entity using the tax status of other subject of law. Early adoption of the new laws will eliminate the errors.