№ 4/2018



The application of the new rules on the investment tax deduction

The speaker of the round table, organized by the editorial Board of the journal “Tax policy and practice”, was the Deputy head of the Federal tax service D. S. Satin, who discussed
with participants of the event legislative innovations in the field of corporate income tax and VAT.


Tax monitoring: strategic goals and development prospects

The traditional round table of the Federal tax service on this topic was held in early March. The event was attended by 26 organizations in respect of which tax monitoring is carried out in 2018, as well as companies that are considering the possibility of switching to this method of interaction with tax authorities. The round table was opened by Deputy head of the Federal tax service D. V. Egorov, who spoke about the implementation of the chosen strategy of tax monitoring and current results: what has been done and what remains to be done.

IC marking: error during registration, communication methods

Explanation on practical situations related to the experiment on the marking of certain types of drugs for medical use was given by the Deputy chief of Department of ensuring control of goods turnover of the FTS of Russia V. G. Maltsev. Communication with taxpayers took place within the webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.

Annual accounts for the year 2017

The preparation of the annual accounts for 2017 was devoted to the spring business Congress for accountants and managers, organized by the company “Taxcom” and the editors of the magazine “Tax policy and practice”. The details in the report.


New procedure of application of KKT: changes accepted and expected

Head of organizational-methodological Department of the Management operational control of the FTS of Russia A. A. Batarin answered the questions concerning the changes stipulated by the Federal laws from 27.11.2017 No. 337-FZ and № 349-FZ, and also spoke about bill No. 344028-7.

The Declaration campaign for the 2018 and other issues for personal income tax

Amendments to the tax code of the Russian Federation, personal income tax, new codes of types of income and deductions, changes in tax Declaration on form 3-NDFL, and also about the features of the Declaration campaign of the current year the chief 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.


The use of cadastral value for tax purposes of real estate: problems and solutions

In the practice of taxation of real estate on the basis of cadastral value has accumulated a lot of unresolved issues, including those requiring legislative changes. Analysis of these problems and possible ways to solve them — in the article.

Keywords: cadastral value, cadastral valuation, valuation activities, property taxes


S. L. Bondarchuk, Deputy head FNS of Russia, avtor1@nalogkodeks.ru

A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, Avtor2@nalogkodeks.ru


About confirmation of the right to application of the tax rate on the income tax of the organizations of 0% established by point 1.1 of article 284 of

The tax authority in the framework of the Desk tax audit found non-compliance by the taxpayer with the conditions set out in paragraph 6 of article 284.1 of the tax code, for the application of the tax rate of 0% on corporate income tax. This circumstance served as the basis for the conclusion of the tax authority on the improper application by the taxpayer of the above-mentioned tax rate and additional relevant amounts of tax, fine.

Key words: FNS, complaint, review, income tax

Author: E. I. Maslennikova, Advisor of the state civil service of the Russian Federation of the 2nd class, avtor3@naloglit.ru


Sugar excise tax

Almost 300 years ago, on April 28, 1721, the importation into Russia of refined sugar was banned, as the country began its own sugar production: the first refinery of merchant Vestov, who, however, used imported raw materials, was launched. Details – in the article.

Key words: taxes, Russia, history, sugar

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


Nuances of taxation of payments to employees with traveling nature of work

Deals with the accounting treatment in the tax base for tax on profit of organizations of certain types of expenses related who work, questions of taxation and insurance premiums and compensation payments.

Key words: allowance for patrols; enforcement; per diem; expenses on non-business days; the payment of power; a “traveling” expenses under the simplified tax system

Author: I. V. artel’nykh, accountant-consultant, LLC “Audit firm “OSBI”, gardering@yandex.ru

Reflection of inventory results in tax accounting

The order of reflection in the tax accounting of the property revealed as a result of inventory is similar to the order established for the purposes of accounting. However, there are some features. In particular, Chapter 25 of the RF tax code does not provide for the possibility of mutual offset of surpluses and shortfalls resulting from the conversion. The article includes an explanation of these features.

Keywords: inventory, shortage, excess inventory, uncollectible receivables, offset regrading, restoration of VAT

Author: E. V. Kulikova, business Director of ACG “VECTOR of DEVELOPMENT”, member of the chamber of tax advisers of Russia, avtor3@npip.ru

Export of non-primary goods outside the EAEU: cases of non-confirmation of the zero VAT rate and voluntary refusal of its confirmation

Failure to confirm the validity of the application of the zero VAT rate within the prescribed period affects the formation of corporate income tax. From 01.01.2018 exporters to abandon the zero rate of VAT. The article explains the peculiarities of export operations in the EAEU taking into account the opinion of the Ministry of Finance of Russia and judicial practice.

Key words: VAT, failure to file supporting documents, the rejection of the zero rate VAT


Yu. V. Kuryatnikov, Deputy General Director of ” AKP+”, akp-plus@yandex.ru

V. V. Belyakova, Deputy General Director of ” AKP+”, akp-plus@mail.ru

The Russian holding company: key tax advantages and disadvantages

In order to minimize the risks associated with the application of Russian rules on combating tax abuse, some foreign holding companies are considering migration to Russia, but the adoption of such a decision is hampered by the unresolved issues. From a tax point of view, setting up a holding company in Russia for the purposes of owning Russian companies can be very effective. Analysis of tax advantages and disadvantages — in the article.

Keywords: withholding tax, dividends, income tax, zero rate, tax residency of the Russian Federation


E. V. Nepomnyashchikh, Director tax and legal services EY, K. Yu. MD, Evgeny.Nepomnyashchikh@ru.ey.com

I. V. Isakov, senior consultant of the Department of taxation and juridicheskikh EY, LL.M., Irina.Isakova@ru.ey.com

Calculation of personal income tax when changing the tax status of an employee

The article describes the specifics of taxation of income of certain categories of foreign citizens received from labor activity on the territory of Russia; problems of personal income tax upon receipt by the employee of the status of a tax resident of the Russian Federation, and the taxation of employees of Russian companies working abroad.

Keywords: obtaining the status of tax resident, personal income tax credit during the tax period, final tax status, performance of labor duties abroad, income from sources outside the Russian Federation for non-resident workers

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


Operational and investigative measures as a way of proving tax offenses and crimes

Operational-search activities — the most effective way to identify and prove tax offenses and crimes, because it is in the course of their conduct, you can identify all the participants, to obtain information about the circumstances of the offense (crime). A detailed analysis in the article.

Key words: operatively-search activity, tax crime, the criminal code of the Russian Federation

Author: S. V. Nikitina, tax consultant, avtor1@npip.ru

Responsibility for violations of the reporting procedure

Clarifications are given on the taxpayer’s liability in cases of missing the deadline for submission of reports; suspension of operations on accounts, including for unsolicited payments on insurance premiums; penalties on personal income tax, etc.

Keywords: tax Declaration, calculation of advance payments, offense, responsibility
Author: E. N. Kolesnikova, Advisor of the state civil service of the Russian Federation of the 3rd class, avtor2@npip.ru


Some issues related to registration of legal entities

The experts of the Federal tax service answer the questions


Improving the efficiency of tax function: tax strategy

The development of the company’s tax strategy should be consistent with the long-term goals of shareholders, investors and management, and its publication in open sources is becoming increasingly common practice. Details – in the article.

Key words: tax function, publication of tax strategy, openness, accessibility


P. L. Levkina, Manager of Department on development of tax function PWC polina.ulovkina@pwc.com

A.V. Chernenko, DIRECTOR of the PwC tax function development Department, andrey.chernenko@pwc.com

A. I. Elshansky, senior consultant of PWC tax function development Department, alexey.elshanskiy@pwc.com