№ 10/2018



Some legislative innovations and other VAT issues

The speaker of the event, organized by the editorial Board of the journal “Tax policy and practice”, was the head Of the office of the Federal tax service of Russia.


The expected innovations on the tax on profit of organizations

The Deputy head of the legal entities ‘ taxation Department of the Russian Federation, Mr. Konkov, spoke about the new draft law No. 442400-7, which is aimed in particular at the elimination of uncertainties and the formation of a uniform approach to taxation of a number of transactions related to the exit from subsidiaries and their liquidation.


Topical issues of tax control

Materials webinar conducted by Deputy head of The control Department of the Federal tax service of Russia KV Novoselov. Questions asked by Internet users related to tax risks, tax evasion schemes, the procedure for applying the law on abuse of rights (article 54.1 of the tax code).

Online cashier: changes-2018, new responsibilities and new opportunities

Deputy head of the operational control of the Federal tax service of the Russian Federation “on the use of control and cash equipment in the implementation of calculations in the Russian Federation” (in the wording of the Federal law of 03.07.2018 № 192-FZ) told about the innovations of the Federal law of 22.05.2003 № 54


The materials received from the internal Affairs bodies are appropriate evidence when the tax authority makes a decision on the results of the on-site tax audit of the taxpayer

Challenging the decision of the tax authority, the taxpayer referred, among other things, to the fact that the Commission of a tax offense is not documented, since during the on-site tax audit the tax authority used improper evidence, namely materials obtained by employees of the internal Affairs bodies in the course of investigative activities.

Keywords: disputes, taxes, verification

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


V. N. Kokovtsov: compliance with the budget balance, caution, and consistency of financial policy

Personality VN. Now the name of Kokovtsov is on a par with such titans of Russian economic and political thought as S. p. and p. A. Stolypin. One of the prominent Ministers of Finance, Kokovtsev was, as they say, a professional Manager, who passed a good school under the leadership of Witte.

Keywords: history, taxes, management

Author: N. F. Polyakov, Deputy General Director of fku “Tax-Service” of FNS of Russia, doctor of Economics, pnf-5200@mail.ru


New in the use of CCPS

Deputy head of Department operational control of the FTS of Russia of T. A. Petrosyan continues to answer the questions of taxpayers relating to the recent changes made to Federal law from 03.07.2018 No. 192-FZ in the law on the application of kontrolno-cash technics (KKT) — the Federal law dated 22.05.2003 No. 54-FZ.


The latest legal positions of the Supreme Court of the Russian Federation on taxation of property of legal entities

Judicial practice on cases related to property taxation is analyzed: when land plots intended for agricultural production are used for other purposes; when the organization’s vehicles are not registered. The point of view of courts concerning application of privileges is given.

Keywords: tax on property of organizations, land tax, disputes, legal position

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

Disputes about procedural violations in the conduct of tax audits and their results

Legal aspects of disputes on violation of the essential conditions of the procedure of consideration of tax control materials, issues of admissibility of evidence in the consideration of these materials are analyzed. Legal approaches in disputes about violations of the legislation on taxes and fees are considered.

Key words: tax audit, the procedure and the basis for cancellation of the decision, the disputes

Author: E. V. Tarasova, Deputy head of the Department of pre-trial settlement of tax disputes of the Federal tax service, state Advisor of the 2nd class, avtor2@nalogkodeks.ru

On the issue of recognition of persons as interdependent on “other grounds»

The fact of interdependence of persons can have a significant impact on taxation, and
attempts to deliberately disguise it in order to neutralize such influence are unlikely
succeed. Details are in the article.

Keywords: related parties controlled by persons of a judicial decision

Author: M. A. Klimov, independent consultant-practitioner on the issues of taxation, accounting and labour law, PhD, sprosi.klimovu@gmail.com

Inspection procedure in the practice of tax audits taxation and accounting

During the tax audit, the taxpayer (or his representative) has the right to be present during the inspection of the territory, premises, objects, computers, documents. The peculiarities of the inspection procedure, the consequences of its violation, as well as the obstruction of the access of tax officials to the inspection are explained.

Keywords: inspection, field tax inspection, Desk tax inspection,
consequences of violation of the procedure

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

Subsidies to lessors: regulatory and tax accounting

Discusses the regulation provided to the lessors from the Federal budget of subsidies for compensation of losses in income, a reflection of these subsidies in the tax records, etc.

Keywords: subsidy, leasing, discount, VAT, corporate income tax

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

Taxation at compensation by the employer of “interest” expenses of employees on housing loans

For organizations that reimburse employees for interest on housing loans by direct transfer of these amounts to the Bank, there may be tax risks in the form of disputes with the tax authorities, but the courts in this situation often support taxpayers. Details are in the article.

Key words: compensation of expenses on payment of percent, the mortgage, the tax on profit of organizations income tax of individuals insurance premiums

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

Tax consequences of payments to members of the Board of Directors

The issue of inclusion of payments to members of the Board of Directors in the base of insurance contributions remained unresolved for a long time. According to the author, these payments should be subject to insurance premiums similar to payments under civil contracts. Details are in the article.

Keywords: payments to members of the Board of Directors, insurance premiums, corporate income tax, personal income tax

Author: E. V. Kulikova, member of the Chamber of tax consultants of Russia, avtor3@npip.ru

Accounting software

The peculiarities of recognition of expenses for acquisition of non-exclusive and exclusive rights to the software, its modification, adaptation, updating, as well as VAT deduction are explained. A detailed analysis of court decisions is given.

Keywords: cost accounting under the license agreement; modification, adaptation and updating of the program; cost accounting for the operating system; obsolete software; intangible asset; phased development

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

Material assistance: accounting and tax implications working with taxpayers

Payment of financial assistance at the expense of net profit is permissible in extremely rare cases, and its legitimacy must be confirmed by the minutes of the General meeting of participants (shareholders) of the company, even if such a possibility is provided in its Charter. A detailed explanation is in the article.

Keywords: corporate income tax, personal income tax, insurance contributions, financial assistance

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

There is a clear algorithm for personal communication with taxpayers

Features of communication of employees of tax authorities with taxpayers proceeding from the concept of the attentions accepted at psychologists are considered. The algorithm of communication is given, in which each step is based on the result achieved at the previous stage.

Key words: service delivery, communication algorithm, the concept of attention, credibility

Author: L. V. katysheva, head of the program “Effective communication”, WSGW Ranepa under the President of the Russian Federation, avtor1@npip.ru


Some questions on calculation, payment and return of personal income tax

The questions of taxpayers were answered by the head of Department of the taxation of the income of physical persons of Management of the taxation of the income of physical persons of administration of insurance premiums of FNS of Russia.