CONTENT № 9/2018 OF THE JOURNAL “TAX POLICY AND PRACTICE»
FIRST-PERSON
“We are gradually moving away from the principle of evaluation of each organization separately, moving to the assessment of the business perimeter»
Head of the office of Desk control of the Federal tax service of Russia A.V. Egorichev spoke about the results and prospects of improving tax administration in the field of VAT and control work.
Innovations of the Russian legislation on the use of KKT: expansion of the concept of “calculations” , new details of the cash receipt
Deputy Head of the operational control of the Federal tax service of Russia A. A. Sorokin explained some of the innovations of the Federal law of 03.07.2018 № 192-FZ, regulating the use of cash registers.
THE PERSON
“In 2018, the format of the economic contract is among the priorities for the development of formats of external documents»
M. A. Krasheninnikova, Deputy head of the office control Department of the Federal tax service, spoke about the principles of building the format of the economic contract, its capabilities and not only.
“The trend for digitalization in the field of tax administration will continue in the coming years»
The editorial Board of the journal “Tax policy and practice” talked with the Deputy head of the Control Department of the Federal tax service, associate Professor of the Department of tax policy and customs and tariff regulation of the Financial University under the Government of the Russian Federation, Ph. D. K. V. Novoselov about the occurred and expected changes in the sphere of tax administration, automatic exchange of financial information, implementation of the BEPS Plan.
EVENTS. EVIDENCE. COMMENTS
“New in the order of calculation of personal income tax and insurance premiums»
Materials of the webinar, where the speaker was the head of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia M. V. Sergeev. The speaker spoke about the changes in the procedure for calculating personal income tax and insurance premiums, including individual entrepreneurs who do not have employees, as well as filling in and submitting tax reports on personal income tax and insurance premiums. The readers will find answers to the most interesting questions of Internet users.
Income tax: cryptocurrency transactions, application of the concept of the actual recipient of income and other issues
Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia A. Yu. Konkov answered questions from Internet users who participated in the webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Takskom”.
ASK — ANSWER
Topical issues of corporate property taxation
The questions of taxpayers were answered by the head of Department of the taxation of property of FNS of Russia, K. Yu. N. A. V. Lashchenov.
New in the use of CCPS
Deputy head of the operational control Department of the Federal tax service of Russia T. A. Petrosyan helped taxpayers to understand the specific situations on the use of online cash registers in the changing legislation.
LEGAL REFERENCE
About the order of application of the reduced tax rate concerning the parcels of land limited in turnover provided for ensuring defense, safety and customs needs
As part of the in-house tax audit, the tax authority found that the taxpayer had improperly applied the reduced tax rate on land tax provided for by the subp. 1 item 1 of Art. 394 of the tax code, concerning the parcels of land belonging to the taxpayer on the right of private property. This circumstance served as the basis for the conclusion about underestimation of the land tax calculated for payment and additional charge of the corresponding sums of penalties.
Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor2@naloglit.ru
Key words: tax disputes, tax, appeal, land tax
TAXATION AND ACCOUNTING
Tax accounting of certain types of car expenses
The controlling authorities may refuse to recognize the costs associated with the acquisition and maintenance of the car as not corresponding to the objectives of the business nature. The courts decide in favour of one or the other, depending on the specific situation. Analysis of these situations – in the article.
Key words: evacuation, Parking payment system “Platon”, the tuning, the installation of the tachograph, the repainting of the body corporate colors, luxury cars, tax on profit of organizations
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, gardering@yandex.ru
The peculiarities of calculation of VAT on foreign road haulage
The features of the calculation of VAT in situations where the customer of services for the carriage of goods is a resident of a member state of the Eurasian economic Union, as well as when it is not. The author confirms the validity of the conclusions with the letters of the Ministry of Finance.
Key words: VAT, services for the carriage of goods, the member state of the EEU
Author: S. V. Nikitina, tax consultant, avtor1@npip.ru
Assistance in documenting the details of payment
Limitation of the amount of material assistance is provided only for the purposes of personal income tax and insurance premiums. The article explains the rules of financial assistance, especially the application and the order for its payment, etc.
Keywords: financial assistance, definition, documentation, payment order
Author: E. V. Orlova, head of audit Department of LLC “PARTY”, avtor4@npip.ru
Reserve of future expenses for repair of fixed assets in tax accounting
The order of formation of the reserve in the tax accounting (for current and inexpensive capital repairs, and also on difficult and expensive) is considered. The procedure for using the reserve amounts is explained.
Keywords: fixed assets, repair, reserve, tax accounting
Author: D. Yu. Ezhek, General Director of the audit consulting company “YUKON / experts and consultants”, ejek@yukon-co.ru
Tax accounting of interest depending on the purpose of spending borrowed funds
The inclusion in the tax base of interest on debt obligations in full is risky from the point of view of possible claims from the regulatory authorities, which is confirmed by judicial practice. The article analyzes in which cases the recognition of expenses in the form of interest carries tax risks, and in which it is justified.
Keywords: inappropriate use of borrowed funds, loans at low interest, dividends, repayment of debt to the budget, the acquisition of depreciable property, separate accounting for targeted financing
Author: A. N. Kozin, commercial Director, Freight village development JSC, alex_econ@pisem.net
Taxation of CFC profits from the sale of securities: new accounting mechanism for transactions with financial assets
The amendments made to the tax code in December 2017 with respect to the taxation of profits of controlled foreign companies resolve the most complex and relevant methodological issues for many taxpayers, but some of them remain unresolved. See the article for details.
Keywords: operations with securities, financial assets, profit, controlled foreign companies
Authors:
E. V. Nepomnyashchikh, Director tax and legal services EY, K. Yu. MD, Evgeny.Nepomnyashchikh@ru.ey.com
O. V. Yaroshchuk, Director of taxation and legal services, EY, Oxana.Yaroschuk@ru.ey.com
ELECTRONIC DOCUMENT CIRCULATION
The format of DFC: its functions, structure, types of signers and apply the signatures to visualize
The format developed by the Federal tax service of Russia combines three electronic documents in one structure. This versatility is technologically very convenient for automated information processing for both taxpayers and tax authorities. Explanations of features and nuances— in the article.
Keywords: invoice, document on the transfer of goods (works, services, property
rights), format
Author: O. G. Lapina, Advisor to the Deputy head of the Federal tax service of Russia, Advisor to the state civil service of the 2nd class, avtor2@nalogkodeks.ru
WORK WITH TAXPAYERS
Conflict situations related to the time factor
At the appeal to inspection the taxpayer has to be sure that he will manage to be accepted and will render service for which he addressed. The slightest doubt can provoke conflict. The article provides recommendations on how an inspection officer can prevent the occurrence and development of the conflict.
Keywords: conflict situations, seasonal services, work with emotions, customer-oriented approach
Author: L. V. katysheva, head of the program “Effective communications” of HSE Ranepa under the President of the Russian Federation, avtor1@npip.ru
EXPRESS CONSULTATION
Some issues related to registration of legal entities
The questions of taxpayers are answered by specialists of the Federal tax service