№ 6/2018



Transfer pricing control: foreign trade operations

We continue to publish the materials of the round table, organized by the editorial Board of the journal “Tax policy practice”, with the participation of the head of the transfer pricing Department of the FTS of Russia Yu.


We confirm the validity of the application of the zero VAT rate in the sale of goods

What documents are required for this and in what form they can be submitted to the tax authority, said the head of the office of the Federal tax service of Russia A. V. Egorichev.

Online cash: features and rules of application, tax deduction for the purchase

The questions of taxpayers were answered by the Deputy head Of the operational control Department of the Federal tax service A. Sorokin.


CFC: what has changed in the rules of profit determination and submission of documents confirming its exemption from taxation

The Deputy head of the transfer pricing Department of the Federal tax service of Russia E. Y. Balta told about the innovations of the Federal laws affecting some provisions on controlled foreign companies (CFC).

Electronic primary source documents: using a variety of formats, sign, presentation at the request of the tax authority

To clarify some frequently asked taxpayer questions related to the development of electronic document circulation of primary documents between business entities and their representation at the request of the tax authority, the editorial Board of the journal “Tax policy and practice” asked the Deputy chief of Management of in-house control of the FTS of Russia Marina A. Krasheninnikov. Details – in the interview.


Taxation of property of organizations of various types: tax reporting and problematic issues

During the webinar, organized by the editorial Board of the journal “Tax policy and practice” and the company “Takskom”, head of the property taxation Department of the Federal tax service of Russia, candidate of legal Sciences Alexey Vasilyevich Lashchenov answered questions from Internet users regarding the filling of reports on property tax organizations, the use of cadastral value and other elements of taxation on property taxes organizations in specific situations.

Personal income tax: obtaining property tax deduction, reporting

In specific situations that arise in practice, taxpayers helped to understand the head of the Department of taxation of income of individuals of the Department of taxation of income of individuals and administration of insurance premiums of the Federal tax service of Russia D. A. Morozov.

When IFRS take precedence over CFC statements: understand specific examples

Questions of Internet users, which were answered by The head of the accounting methodology and reporting Department of the Department of accounting regulation, financial reporting and audit activities of the Ministry of Finance of Russia I. R. Sukharev, concerned including the accounting procedure in situations not regulated by the FSBU.


About the order of reflection in tax base on the income tax of the organizations of the amounts of the unreasonable enrichment received from the third parties

In the course of the field tax audit, the tax authority found that in the audited period, the taxpayer in the composition of expenses when determining the tax base for tax on profit of organizations taken into account the costs of renting land on the basis of appropriate agreements concluded with regional and local public authorities, in the amounts, exceeding the limit of the amount of rent. Details of the dispute – in the article.

Key words: dispute, on the complaint, the rent

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


General or simplified taxation system: doubts of arbitration managers

The problem of taxation of income of arbitration managers, as well as the question of the legality of the use of the STS by these persons.

Keywords: arbitration managers, taxation, state registration


T. Yu. Solodimova, senior lecturer of the Department of taxes and taxation of the Volga Institute of advanced training of the FTS of Russia (G. N. Novgorod), graduate student of Voronezh state University, tusolod@mail.ru

E. G. Grineva, senior lecturer, Department of information technologies, Volga Institute of advanced training, FNS of Russia, (G. N. Novgorod), eggrineva@mail.ru


Customs war 1893-1894 taxation and accounting

On June 11, 1891, a new customs tariff was approved in Russia, providing for a significant increase in the rates of import duties, which hurt primarily Germany — the main supplier of iron and iron to Russia. Germany’s retaliatory sanctions were not long in coming, and events that went down in history as the customs war of Russia and Germany in 1893-1894 followed.

Keywords: taxes, history, Russia, customs

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

Security payments and VAT

The most widespread security payment received in lease agreements. In the question of whether the guarantee amount (Deposit) of VAT is subject to, the opinions of the controlling and judicial authorities differ. Details in the article.

Keywords: interim payment, earnest money, VAT, financial obligation, a lease

Author: R. S. Kazarina, expert on taxation and accounting, Audit group LLC, kazarinaRs@auditgr.ru

Payments under civil law contracts: the nuances of taxation

The distinctive features of civil law contracts are given taking into account the conclusions set out in the definition of the Supreme court of the Russian Federation. Explains features of calculation of tax base for profit tax and personal income tax, the provision of tax deductions etc.

Keywords: civil contract, distinctive features, corporate income tax, personal income tax, reimbursement of additional expenses, provision of tax deductions

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

Certain issues of taxation in determining the price of the state contract and obtaining subsidies

Since Law No. 44-FZ does not allow the customer to adjust the contract price depending on the tax system applied by the winner, the contract is concluded at the price offered by the winner, including all overhead costs,
as well as taxes and fees. Explanations with regard to judicial practice – in the article.
Key words: budget, subsidies, government contract, VAT, tax on profit of organizations

Author: E. V. Kulikova, business Director of AKG “vector of DEVELOPMENT”, member of the Chamber of tax consultants of Russia, avtor3@npip.ru

Exit from LLC: taxation of operations of the participant

The tax consequences of a participant’s withdrawal from a limited liability company are considered in situations when he / she is a legal entity applying the General or simplified taxation system, as well as when the participant is a natural person.

Key words: the alienation of shares, sale of shares, the contribution to the company’s assets, loss of non-monetary payments, tax on profit of organizations in the simplified system of taxation, the property tax deduction

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


Performance calculation (refined calculation) on insurance premiums

The questions are answered by specialists of the FTS of Russia


Requirement to the reality of the transaction: what the courts say

Analyzed tax disputes in respect of reality entered into by taxpayers of transactions, the circumstances of the implementation activities of the counterparty, doubtful. Numerous examples from judicial practice are given.

Keywords: business purpose, economic validity, the reality of the transaction, judicial practice

Author: E. N. Kolesnikova, Advisor to the state civil service of the Russian Federation, 3rd class, avtor2@npip.ru


SAF-T as a new tax control tool

As practice has shown, the international standard SAF — T is an effective and progressive tool of tax control. The article analyzes its advantages, experience of use in foreign countries, as well as prospects of application in Russia.

Keywords: standard file of tax audit, tax control, tax reporting

N. Yu. Pipko, the adviser of analytical Department of Management of in-house control of the FTS, pipkon@mail.ru

A. D. Kabalkina, senior PwC consultant in the Department of tax strategy, tax accounting and reporting, anastasiia.kabalkina@ru.pwc.com

M. S. Noskov, consultant at PwC, tax strategy, tax accounting and reporting maria.noskova@ru.pwc.com

Some aspects of the development of international tax cooperation in the CIS

The article analyzes the peculiarities of information exchange within the CIS, the activities of the working group created for this purpose, as well as the working group on international cooperation and work with taxpayers, created for closer coordination of actions in relation to modern tax challenges.

Key words: CIS member States, international cooperation, tax administrations


D. V. Volvach, head of Department of international cooperation and exchange control, state Councilor RF 1st class, K. Yu. MD, avtor1@nalogkodeks.ru

A. S. Bagryantseva, Advisor of the international cooperation Department of the Department of international cooperation and currency control, Advisor of the state civil service of the Russian Federation, 3rd class, K. polit. MD, avtor2@nalogkodeks.ru