CONTENT № 11/2018 OF THE JOURNAL “TAX POLICY AND PRACTICE»
FIRST-PERSON
“We hope that the new special tax regime will become popular among self-employed citizens»
Since the new year, self-employed citizens in four regions participating in the experiment will be able to voluntarily switch to a new special regime and reduce the tax burden by more than 3 times. And all this without registration, submission of reports, purchase of KKT and separate payment of insurance premiums. Details-in an interview with Deputy head of the Federal tax service of Russia D. S. Satina.
ASK — ANSWER
VAT: current state and prospects of development of tax control
What objects are in the field of view of the tax authorities in the implementation of control with the help of “VAT-2”? What is the role of such an instrument as the combination of commodity and cash flows? These and other questions were answered by the head of the office of the Federal tax service.
The use of online cash registers in situations of adjustment of calculations, rental of property from an individual, deduction of the cost of work clothes from the employee’s salary
The head of the organizational and methodological Department of the operational control of the Federal tax service of Russia A. Batarin answered the questions about the operational checks after the transition to the online ticket office, correction of errors with the help of cash receipt, on the storage of reports on the opening and closing of the
THE PERSON
Vicarious liability as a mechanism to overcome tax evasion
On what grounds the tax authorities learn that the taxpayer evades repayment of accounts payable? What changes have been made to the legislation governing the procedure for bringing the controlling debtor to vicarious liability? These and other questions were answered by the Deputy head of the Office of the Russian Federal tax service of bankruptcy procedures. Vasiliev.
“The courts carefully study the evidence of disputes on the abuse of taxpayers’ right to apply special tax regimes»
E. V. Tarasova, Deputy Head of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia, told about how the Federal tax service assesses the sufficiency of evidence in disputes about the use of unfair taxpayers business fragmentation scheme.
EVENTS. EVIDENCE. COMMENTS
Tax on profit of organizations: the complex situation of the reorganization and operations with securities; the application of the concept of actual recipient of income
Materials webinar conducted by the Deputy Head of the Department of taxation of legal entities of the Russian Federal tax service Konkov.
Experts of the Federal tax service on current changes in tax legislation in 2018 -2019
The autumn business Congress for accountants and managers under this name was held in the Concert hall of the legendary building-the book of the CMEA Secretariat on Novy Arbat. The event was organized by the company “Taxcom” and the editorial Board of the journal “Tax policy and practice”.
TAX ADMINISTRATION
Mass mailing of tax notifications in 2018 is completed: explanations for the calculation of taxes
In 2018, for the first time taxpayers were sent tax notifications with a section on personal income tax in respect of certain types of income for which this tax was not withheld by the tax agent. Explanations of these and other changes in the calculation and payment of property taxes and personal income tax for the tax period 2017 — in the article.
Keywords: tax notification, property tax of individuals, land tax, transport 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
TAXES AND LAW
Practice of seizure during tax audits
Seizure of documents and items (computer equipment, software, etc.) is carried out only within the framework of on-site tax audit in order to confirm or deny the existence of an offense. The tax authority must have sufficient grounds to initiate the seizure. Details are in the article.
Key words: excavation, on-site tax audit, the tax authority, the taxpayer
Author: E. N. Kolesnikova, adviser of the state civil service of the Russian Federation, 3rd class, avtor2@npip.ru
TAXES: THE LESSONS OF HISTORY
The agrarian reform of P. A. Stolypin
112 years ago, in November 1906, was published a decree “On amendment of some regulations of the current law relating to peasant land tenure and land use”, which became the basis of Stolypin’s agrarian legislation.
Keywords: Russia, taxes, history, Stolypin
Author: N. F. Polyakov, Deputy General Director of fku “Tax-Service” of FNS of Russia, doctor of Economics, pnf-5200@mail.ru
NEW LEGISLATION
The main changes in tax legislation on excise duties and mineral extraction tax
The article analyzes the innovations of the legislation in the field of excise and met, introduced in the current year, as well as coming into force in 2019. Given the rate of excises on excisable goods and the severance tax and the formula for calculating them.
Keywords: excise tax, mineral extraction tax (met), crude oil, dark marine fuel
Author: A. A. Vodovozov, Deputy Head of the Department of taxation of legal entities of the Russian Federation, avtor3@nalogkodeks.ru
Registration of legal entities and individual entrepreneurs: what has changed?
From October 1, 2018, after receiving a refusal of state registration due to failure to submit the necessary documents or non-compliance with the form and requirements for their registration, the applicant has the right to initiate the continuation of the registration procedure under certain conditions. Details about this and other changes are in the article.
Keywords: state registration, legal entity, individual entrepreneur, grounds for refusal
Author: S. I. Fedchenko, adviser of the state civil service of the Russian Federation of the 1st class, avtor4@nalogkodeks.ru
Innovations in the procedure of carrying out and registration of tax control measures
The article gives an overview of innovations in the field of tax control, such as shortening the period of Desk tax audit of VAT Declaration, clarification of the subject of repeated on-site tax audit and the rules on re-claim of documents, increasing the period of submission of documents (information) outside the framework of tax audits, etc.
Keywords: cameral tax audit, VAT Declaration, a repeated field tax audit, the interrogation Protocol, the re-discovery of documents, additional tax control measures
Author: K. V. Novoselov, state adviser of the Russian Federation of the 2nd class, 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., avtor2@nalogkodeks.ru
TAXATION AND ACCOUNTING
Documentary evidence of expenses for profit tax purposes
The features of confirmation of expenses in situations when primary documents are absent or are in the condition unsuitable for use are explained; possibilities of correction of the errors found in them. The opinion of the Ministry of Finance of Russia and examples of court decisions are given.
Keywords: restoration of the lost document; documents indirectly confirming expenses; translation of documents; date of drawing up the document; correction of errors; electronic document
Author: A. N. Kozin, commercial Director of JSC “Freight village development”, alex_econ@pisem.net
Grants to lessors: accounting features
In leasing companies, lease payments received from the lessee are considered to be revenue. Subsidies, in the author’s opinion, do not relate to revenue because they are not payments received in exchange for goods, works or services. The order and examples of reflection of subsidies in accounting-in article.
Keywords: subsidy, lost income, lessor, accounting
Author: O. A. Kurbangalieva, General Director of OOO “Consulting Successful Business”, Ph. D., kub-consalt@yandex.ru
What to look for when offset income tax paid outside the Russian Federation
The possibility of offset of the tax paid by the Russian organization in the foreign state arises at simultaneous observance of certain conditions. Details are in the article.
Keywords: offset, corporate income tax, income from sources outside the Russian Federation
Author: E. V. Kulikova, member of the Chamber of tax consultants of Russia, avtor3@npip.ru
WORK WITH TAXPAYERS
Special treatment of certain categories of visitors
Working with taxpayers with disabilities, pregnant women and women with children, it is necessary to act according to certain rules adopted in the service sector. At the same time, the employees of the tax authorities face the danger of emotional burnout. Details are in the article.
Keywords: client-oriented approach, work with taxpayers, special attitude, persons with disabilities
Author: L. V. katysheva, head of the program “Effective communication”, WSGW Ranepa under the President of the Russian Federation, avtor1@npip.ru