№ 7/2018


cover 7 2018 PRINT-1FIRST-PERSON

“The legal position of the constitutional Court and the Supreme Court of the Russian Federation is an important source for understanding the correct application of the legislation on taxes and fees»

The overall decrease in the number of tax disputes considered in court and the increase in the percentage of cases in which the courts have decided in favor of the budget is the result of systematic and targeted work. The tax authorities rely on the developed legal positions and judicial practice when considering complaints. About it in an interview with the head of Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorova


Changes in the legislation regarding special tax regimes

About the innovations of 2018 and the reduction of the calculated tax on the USN, UTII and PSN on the costs associated with the acquisition of cash registers, said The head of the special tax regimes Of the Department of taxation of legal entities of the Federal tax service of Russia mA Sadykov.


Submission of notifications on participation in foreign organizations and CFC, as well as other issues

The Deputy chief answered the questions of the participants of the webinar organized by the editorial Board of the journal “Tax policy and practice ” together with the company” Takskom”
Management of transfer pricing of FNS of Russia E. Yu. Balta.


Clarifications on topical issues of real estate taxation

The grounds for termination of taxation of residential premises in demolished apartment buildings are explained; peculiarities of taxation of parts of residential houses, commercial buildings and structures; taxation of real estate of the individual entrepreneur, temporarily not used in commercial activities, etc.

Keywords: property tax of individuals, property tax of organizations, land tax

Author: A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, state counselor of the Russian Federation of the 3rd class, K. Yu. MD, avtor1@nalogkodeks.ru


Application of online cash registers in the conditions of transformation of the legislation

Head of organizational and methodological Department of the operational control Department of the Federal tax service of Russia A. A. Batarin explained for which categories of users and in which cases from July 1, 2018 the obligation to use cash registers, as well as answered other questions of taxpayers.


Relevant principles of the primary electronic document management should be aware of all

The important basic principles of the organization of circulation of electronic primary documents that need to know and understand equally as employees of tax authorities and taxpayers are explained.

Keywords: electronic document flow, primary documents, electronic signature

Author: O. G. Lapina, Advisor to the Deputy head of the Federal tax service of Russia, Advisor to the state civil service of the Russian Federation of the 2nd class, avtor2@nalogkodeks.ru


On the social role of the pit in modern Russia

The current procedure for calculating personal income tax is often criticized for not meeting the principle of tax fairness. And the main reasons are usually the presence of a flat tax rate and the absence of a non-taxable minimum income. But will it be better if we reform this tax in the current economic conditions?

Keywords: personal income tax, income tax, progressive scale of rates, non-taxable minimum, tax system

Author: V. V. Gromov, senior researcher, laboratory of tax policy research, IPEI Ranepa under the President of the Russian Federation, Ph. D., Gromov@iep.ru


Conflict situations: basic rules of effective behavior

Conflict situations, which inevitably arise in the process of interaction between tax authorities and taxpayers, require the same professional approach as all other working moments. Therefore, for their successful resolution it is necessary to act according to certain rules. Details in the article.

Keywords: conflict situation, customer-oriented approach, quality of service


L. V. katysheva, head of the program “Effective communications” under the President Of the Russian Federation, avtor1@npip.ru


A special war tax

89 years ago, on July 29, 1929, additions were made to the criminal code of the RSFSR, establishing measures of responsibility for non-payment of a special military tax. But the tax on citizens enrolled in the rear militia, was introduced by the CEC of the USSR and SNK of the USSR from November 6, 1925, although since 1918, this tax existed in
the form of labor duty.

Keywords: taxes, Russia, history, military tax

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


Determination of the period of circulation of the bill with the payment term “at sight, but not before a certain date” and the discount amount for inclusion in non-operating income when calculating corporate income tax

The tax authority in the framework of the Desk tax audit found that the taxpayer incorrectly determined the period of circulation of bills with a payment term “on presentation, but not earlier than a certain date” to calculate the amount of the discount to be included in the non-operating income. On this basis, the tax authority concluded that the taxpayer understated the tax base for corporate income tax and made tax, penalties and fines.

Key words: tax disputes, tax audit, penalty

Author: V. Yu. Zibrov, Advisor of the state civil service of the Russian Federation of the 3rd class, avtor6@naloglit.ru


Calculation of tax on movable property by separate divisions and under the lease agreement

Since 2018, different regions of the Russian Federation have different rules for calculating tax on movable property. In this regard, taxpayers are thinking about ways to reduce it. However, the chances of this is not at all. Details in the article.

Keywords: tax, property tax, personal property, exemption, leased property organizations

Author: O. A. Kurbangalieva, General Director of OOO “Consulting Successful Business»,
Ph. D., kub-consalt@yandex.ru

Complex issues of taxation of severance payments in case of employee dismissal

The tax authority has the right to question the economic justification of expenses if the payments to dismissed employees are made in amounts significantly exceeding those provided by the labor legislation. This is confirmed by judicial practice. A detailed explanation is in the article.

Keywords: dismissal of the employee, severance pay, corporate income tax, personal income tax, insurance premiums

Author: A.V. Milyaev, tax consultant, milyaev_alexey@mail.ru

Exit from LLC: taxation of transactions with the company and the remaining participants

Tax law does not consider the difference between the actual and nominal value of the share in the authorized capital of the organization as taxable income. However, the author believes that the non-inclusion of this difference in the tax base will lead to disputes with regulatory authorities. Details in the article.

Key words: payment of actual cost of share of assets; bonus depreciation; payment of shares to the participant; the calculation of VAT; the distribution, sale and redemption of vested shares of

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


Taxation of income of foreign organizations received from sources in the Russian Federation: review of court practice

Judicial practice on the application of tax rules on the actual recipient of income in the form of dividends is in favor of the tax authorities. All the judicial decisions reviewed are based on the provisions of international treaties and their interpretation. Detailed analysis is in the article.

Keywords: international agreement, actual recipient of income, interest payments, dividends, court practice

Author: O. p. Glebova, partner, audit consulting company YUKON / experts and consultants, glebova@yukon-co.ru

Formal grounds for cancellation of the tax authority’s decision on the results of the tax audit

If the taxpayer is not properly informed about the time and place of consideration of the tax audit materials, the decision taken by the tax authority shall be subject to cancellation. It is also important that the act of verification be duly executed. Details in the article.

Key words: tax inspection, decision of tax authority, offence, procedure

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


International practice of taxation of property of organizations

The features of taxation of property of organizations, including movable, in developed and most important developing countries, the definition of the tax base on the basis of accounting or replacement value, as well as taking into account depreciation.

Keywords: property tax, tax on machinery and equipment, accounting value, cost approach, depreciation

Author: A.V. Korytin, researcher at the laboratory of tax policy research
IPEA Ranhigs under the President of the Russian Federation, Korytin-AV@ranepa.ru

Features and prospects of participation of the Republic of Tajikistan in the BEPS Plan

The main consequences and problems of implementation of tax institutions and legal framework of the Republic of Tajikistan in the BEPS project are considered. The key areas of the country’s participation in overcoming the problems of tax evasion at the international level are presented.

Keywords: tax administration, tax control, BEPS, information exchange

Author: A. M. Salehzadeh, first Deputy Chairman of the Tax Committee under the Government of the Republic of Tajikistan, Ph. D., asoliev905@list.ru