№ 3/2018



Innovations in the field of VAT and income tax in 2018-2019

A number of laws came into force on January 1, 2018. For example, it is now possible to waive the VAT rate of 0% during the implementation of the goods exported under the export procedure; a list of documents required to confirm the validity of the application of the zero rate when sending goods in international postal items etc. On this and the introduction of new approaches in tax administration ― in an interview with the Deputy head of FNS of Russia D. S. Satin.


Selected issues related to the calculation and payment of insurance premiums and personal income tax

The head of Department of the taxation of incomes of physical persons and the administration of insurance, Federal tax service of Russia M. Sergeyev explained the position of the FTS of Russia for the resolution of disputes, and the practical application of the innovations of the Federal law from 27.11.2017 No. 335-FZ: in the part of adoption for profit taxation purposes of expenses in the form of insurance premiums, calculated including payments not deductible on income tax (awards, material assistance); adjustment of insurance premiums when an employee leaves etc.


For certain categories of medicines mandatory labeling will be introduced much earlier than 2020

Interview with the head Of Department of ensuring control of turnover of goods of FNS of Russia O. N. Chepurina was devoted to the results of the experiment on labeling of certain types of drugs and innovations of the Federal law of 28.12.2017 № 425-FZ.


Basic rules of registration and use of CCPS under the new order

As part of the webinar, organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”, Deputy head of the operational control of the Federal tax service of Russia AA Sorokin spoke, in particular, about the registration, re-registration and removal of KKT from registration.


New tax deduction for land tax: current explanations

Head of the property taxation Department of the Federal tax service of Russia A. V. Lashchenov and associate Professor of the state University of land management I. p. ruev explained the concept of “tax deduction” in determining the tax base. The categories of persons entitled to deduction, the grounds and features of its application taking into account the adopted changes are considered.
Key words: land tax, tax deduction, tax base, the cadastral value


A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, Avtor1@nalogkodeks.ru

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

Changes in the taxation of profits of organizations in 2018

Explanations of innovations on the income tax of the organizations which entered into force since 2018 are given: rules of calculation of the provision on doubtful debts; the bases for recognition of debt hopeless; the order of accounting in expenses of insurance premiums; the income which is not subject to the taxation, etc.

Keywords: tax on profit of organizations, the allowance for doubtful accounts, changes, Chapter 25 of NK of the Russian Federation

Author: K. V. Novoselov, Deputy head of the Control Department of the Federal tax service, state Councilor 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


About execution by the tax agent of the obligation for transfer of personal income tax in earlier terms in comparison with the terms established by the legislation on taxes

As the tax agent transferred to the budget of NDFL before payment of the income and deduction of the corresponding amounts of the tax, FNS of Russia came to the conclusion about execution of the duty on tax payment, and also about illegality of attraction to the tax liability provided by Art. 123 of the tax code, and charge of penalties.

About the order of check of indicators of the specified tax declarations provided after completion of exit tax audit, but before making decision on it

As part of the on-site tax audit, the tax authority revealed the fact of non-payment of VAT by the taxpayer as a result of understatement of the tax base for this tax in the audited period.

Key words: FNS, dispute, taxes, personal income tax

Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor2@naloglit.ru


Tax monitoring-the digital future of tax control

Tax monitoring provides a qualitatively new level of tax control, aimed at building trust between business and the state. Features of transition to this form of interaction between tax authorities and taxpayers — in article.

Key words: tax monitoring, internal risk-oriented approach, EDO

Author: M. A. Krasheninnikova, Deputy head of the office of Desk control of the Federal tax service, avtor5@nalogkodeks.ru

A Desk audit of the calculation of insurance premiums

A Desk check of the calculation of insurance premiums begins immediately after its adoption by the tax authority. The purpose of this audit is to monitor compliance with the legislation on taxes and fees. The article discusses the main types of errors made in the filling and presentation of the calculation, taking into account the changes, as well as the stages of Desk inspection.

Keywords: calculation of insurance premiums, Desk check, errors, discrepancies

Author: E. A. Kudryashova, Advisor of the Department of organization of office control
in-house control of the FTS, avtor4@nalogkodeks.ru


Tax immunity will not happen!

346 years ago-on March 1, 1672, by order of Tsar Alexei Mikhailovich was finally eliminated the so-called Tarkhan letters, which were given the right tax and judicial immunity to large landowners and monasteries. Another stage of centralization of power in the political and financial administration of the Russian state has been completed.

Key words: taxes, history, administration

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


Hiring housing for an employee: tax consequences for the employer

Many Russian companies operate through an extensive network of branches. At the same time, in some regions there is a shortage of workers of certain specialties, which leads to the need to attract personnel from other locations, and, accordingly, the employer has a problem of accounting for the cost of moving workers. This article discusses the features of tax expenditures on rental housing.

Keywords: rental housing, transfer to work in another area, the tax on profit of organizations income tax insurance premiums
Author: S. V. Zverev, senior Manager, avtor5@npip.ru

VAT on operations of purchase and sale of scrap metal

Since January 2018, the sale of scrap of ferrous and non — ferrous metals is subject to VAT and the right to deduction in respect of General expenses related to this activity is realized in the General order-after taking into account the goods (works, services) and in the presence of invoices. Detailed explanations and answers to questions — in the article.

Key words: VAT, scrap metal, invoice, tax agent

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

Costs for one-day trips: taxation and calculation of insurance premiums

The organization has the right to take into account travel expenses in the tax base when they meet the criteria established by Art. 252 of the tax code. The article discusses the procedure for accounting for these expenses in the case of a one-day trip in the calculation of the tax base on income tax, personal income tax and insurance premiums.

Key words: per diem, food costs, travel costs, additional costs, lack of result

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

Separate taxation of debt relief: procedures and perspectives

According to the innovations, taxpayers will not be calculated the amount of personal income tax in respect of tax-exempt income in the amount of written-off debt received from 2016, and, accordingly, tax notifications will be sent. A detailed explanation is in the article.

Keywords: debt, individual, write-off, income, personal income tax

Author: I. N. Katronova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor3@nalogkodeks.ru

The company purchased a luxury car for the Manager: tax risks

The cost of buying a luxury car can be recognized in the calculation of income tax, provided their economic feasibility and the availability of relevant supporting documents. The article analyzes the possible risks associated with the peculiarities of taxation and accounting of these expenses.

Keywords: Executive cars and business class, investment tax deduction, the tax on profit of organizations, transport tax, tax on property of organizations

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

Use of the car and other property of the worker for official purposes

The tax consequences of the use of the employee’s property by the organization under the written agreement of the parties in the framework of labor relations, as well as in the case of the lease of the property in the framework of civil law relations are analyzed.

Keywords: compensation for the use of the employee’s property, corporate income tax, rental of the employee’s property by the organization, rent of the vehicle with the crew and without the crew, pit

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