№ 2/2018



Insurance premiums—2018: innovations in the order of calculation and payment of

The end of 2017 was marked by the adoption of many Federal laws, which amended tax code, including the section on insurance premiums. What to expect taxpayers in this area? This is not only in an interview with 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.


KKT: the realities of the year and innovation of 2018

A new order of application of the KKT — trend publications 2017. Almost every issue of the journal “Tax policy and practice” appearing materials for purposes of clarification on this topic. Considering the magnitude of the reform in the field of CCP, we can say that this trend will continue in the current year. In this issue, the Deputy head of Department operational control of the FTS of Russia of A. A. Sorokin in an interview answered the questions related to the practical application of the legislation on the CCP during the reform, and highlighted the changes introduced by the Federal law from 27.11.2017 No. 337-FZ and 349-FZ.


Conducting tax audit under VAT: changes and prospects

Deputy head of Department of methodology of automation of in-house control house control FTS of Russia E. Yu. astasova in the webinar organized by the magazine “Tax policy and practice” together with company “Taxcom”, he said, in particular, about the conditions of reduction of terms of carrying out of cameral tax audit of VAT; the transition to electronic interaction during the Desk tax audits of organizations applying the VAT exemption; the development of the automated control of the formation of value added in 2018, and also answered topical questions from the audience.

The disputed application of responsibility for tax offences

Continue to publish the webinar, held with the participation of the head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorova. As usual, the event was organized by the editors of the journal “Tax policy and practice” and the company “Taxcom”.


Features of the application of the investment tax deduction for the tax on profit of organizations

Includes an explanation of amendments made to Federal law No. 335-FZ on investment tax deduction: basic concepts, terms and examples of applications, features of the calculation in the presence of losses of previous years, reflected in the accounting policies and restrictions for certain categories of taxpayers.

Key words: investment tax deduction, tax on profits, investment costs, amortization

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., avtor1@nalogkogeks.ru


Current issues of taxation of land

On questions of taxpayers relating to legal regulation of the land tax in 2018, said the head of the Department of property taxation, Federal tax service of Russia, candidate of legal Sciences A. V. Lashenov. He also gave clarification on specific situations.


Compensation (damages) in court in connection with tax crimes in the light of rulings of the constitutional Court of the Russian Federation № 39-P

Discusses the damages caused to the budget system of tax crimes with consideration of new legal approaches identified by the Constitutional Court of the Russian Federation: foundations of the Institute of compensation of harm, unresolved issues and implications.

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


Magomedov M. J., Advisor of the state civil service of the Russian Federation 2nd class avtor2@nalogkodeks.ru

A. I. I., Advisor to the state civil service of the Russian Federation 3rd class avtor3@nalogkodeks.ru


Tax control over the use of market prices to the territorial tax authorities through the prism of judicial practice

The question of the legality of the use of territorial tax authorities the market price in transactions that do not have signs controlled. The analysis of the implementation of the transfer pricing local tax authorities according to the results of litigation.

Key words: tax control, market prices, litigation, price manipulation, tax evasion, abuse of the right

I. V. Vaculov, associate Professor, Ph. D., Privolzhskiy Institute of advanced training of the Federal, vachugov61@mail.ru

I. J. Goff, state tax inspector of Department of exit checks, Secretary of the state civil service of the Russian Federation of the 3rd class, IFNS of Russia for Kanavinsky district of Nizhny Novgorod, irina_goff@mail.ru


About the order of application of tax deductions under the VAT at realisation of operations in accordance with a simple partnership agreement

When conducting a cameral tax inspection, the tax authority found that in the audited period, the taxpayer has stated that the right to tax deductions for VAT on the basis of invoices issued by the contractor when performing construction and installation works at the manufacturing facility, reconstructed in the framework of a simple partnership. The details of the dispute in the article.

Key words: FNS, dispute, audit, VAT

Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor12@naloglit.ru


The taxation of land — from the census to the inventory

18 February, 1998 by the decree of RF Government No. 219 approved the Rules of conducting the Unified state register of rights to immovable property and transactions with it. For any state registries and inventories of real estate with a rich history — an important working tool of tax administration. Is no exception and Russia. Details in the article.

Key words: history, Russia, taxes, inventory, land

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


Accounting of costs of disposal of alcoholic products with excise stamps unscannable

Explains the legislative and normative regulation of turnover of alcoholic products with excise stamps unscannable, as well as the conditions of recognition of expenses for the cancellation of these products in the tax records. Analyzes the risks of additional charge of VAT on the price charged for the goods.

Key words: alcoholic beverages, unscannable food stamps, income tax, VAT

Author: G. N. Loshchinin, head of projects at audit consulting company “Yukon/experts and consultants”, office@yukon-co.ru

The company uses online services taxi: legal framework, documentation, taxation

Peculiarities of taxation of electronic information services of foreign online services of taxi, terms of use aggregators and payment. Lists the documents issued by the aggregator or its partner (taxi service). Recommendations in terms of documentary confirm expenses on taxi services etc.

Keywords: online taxi service, profit tax, transport tax, VAT, TCC

Author: E. V. Orlova, head of audit Department of OOO “PARTY”, avtor4@npip.ru

Material benefit from economy on percent

Various situations related to the taxation of income in the form of material benefit from the use of the borrowed funds taking into account made from January 1,
2018 amendments to the tax code.

Keywords: deferral, debt forgiveness, violation of the term of the loan, the confirmation of the right to property tax deduction, the co-borrowers under the credit agreement for the purchase of housing

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

Rules for the application of reduced rates of taxation of dividends established by international treaties

Explains the rules of taxation of dividends in accordance with international treaties, as well as peculiarities of taxation of transactions on the share capital increase from retained earnings. Disputable situations are considered taking into account the views of the Ministry of Finance of the RF and the Russian armed forces.

Keywords: income tax, dividends, equity capital, retained earnings

Author: S. S. Kiselev, the leading expert-lawyer of the auditing and consulting company “Yukon / experts and consultants”, office@yukon-co.ru

Electronic means of payment

Discusses the types of electronic payment instruments, the use of CCPS in the implementation of payments for goods (services) before and after July 1, 2018, the rules of registration of cash receipt, as well as the specifics of the display data in accounting.

Keywords: electronic payment, payment card, electronic money,
money order, cash register systems
Author: E. N. Kolesnikov, Advisor to the state civil service of the Russian Federation 3rd class avtor2@npip.ru

The possibility of disaggregation (enterprises) of fixed assets in tax accounting

In the tax code there is no concept of “unbundling” object, in practice, however, organizations generate segregation (Association) of fixed assets. The article discusses various situations taking into account the views of the Ministry of Finance and judicial practices that will help to avoid claims from the tax authorities of understating the tax base for profit tax.

Key words: reconstruction of the building, the sale or purchase of a building in parts, the error in the formation of the asset, different useful lives, the replacement of parts of a composite asset

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

Tax implications of reorganization of a legal entity