№ 12/2018


Обложка 112 2018 маленькаяSome issues related to the rate increase and other changes in the VAT legislation

What is the procedure for VAT payment by tax agents under contracts with foreign companies, under which the provision of services is transferred from 2018 to 2019? Do you plan to make any changes to the purchase book and the sales book due to the increase in the VAT rate? These and other questions of the roundtable participants were answered by Deputy head of the Federal tax service of Russia D. S. Satin.


“The office of the Federal tax service of Russia for the Moscow region for the first time in the country formed a positive law enforcement practice of bringing to vicarious liability of controlling debtor persons (ultimate beneficiaries) beyond the bankruptcy procedure.” Interview with The head Of the FNS of Russia in the Moscow region EV Makarova.


Certain issues of standard, property and social deductions for personal income tax

The questions of taxpayers were answered by the Deputy head Of Department of the taxation of the income of physical persons and administration of insurance premiums of FNS of Russia V. D. Volkov.


Topical issues arising in the course of consideration of taxpayers ‘ complaints

Materials of the webinar conducted by the Deputy head Of the pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Tarasova.

Some aspects of electronic document flow between taxpayers and the Federal tax service of Russia

The questions of Internet users, asked in the framework of the webinar, organized by the editorial Board of the magazine “Tax policy and practice” and the company “Takskom”, answered the Deputy head of the office of the Federal tax service Of Russia.

Some questions on excise taxes, mineral extraction tax and PDM

Deputy Head of the Department of legal entities of the Federal tax service of Russia, A. A. Vodovozov, spoke about the main innovations of the Federal laws of 03.08.2018 No. 301-FZ and 19.07.2018 No. 199-FZ, as well as the methodology for calculating excise taxes.

EDO, marking, tracing: the path to the digital economy

Report from the session of the working group on electronic document management at the Russian chamber of Commerce.


Problematic issues of real estate taxation: regional tax practices

Clarifications are given on the following issues: on the tax rates on the property tax of individuals in respect of garages; on the possibility of excluding from the register of the organization-owner of the real estate object; on the possibility of applying the terms of recalculation of local taxes introduced from 01.01.2019, etc.

Keywords: the tax to property of physical persons, tax on property of organizations, garages, unfinished construction object, movable and immovable


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

N. P. Ruleva, associate Professor State University of land management (Moscow), Ph. D., avtor1@npip.ru

About the order of recovery by the taxpayer of the amounts of the VAT which are earlier accepted to deduction as a result of acquisition of object of real estate in connection with transition to USN

As part of the in-house tax audit, the tax authority found that the taxpayer had not restored the amount of VAT previously deducted as a result of the acquisition of real estate, in connection with the transition to a simplified tax system. The taxpayer, observing the mandatory procedure of pre-trial settlement of tax disputes, filed a complaint with a higher tax authority.

Keywords: taxes, disputes, VAT, USN

Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor2@naloglit@ya.ru


The surplus — the invention of war

Keywords: taxes, history, Russia, prodrazverstka

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


Payment by the employer of vouchers to employees, their relatives: the nuances of taxation and documentation

Categories of persons who can apply for payment of permits at the expense of the company since 2019 are considered; types of services, the costs of which can be taken into account for tax purposes; issues of documenting the employer’s obligation to purchase permits, etc.

Keywords: vacation, medical treatment; the cost of the employer; tax on profits; VAT; insurance premiums; income tax

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

Separate VAT accounting: features of the calculation of proportions and the use of “rule 5 %»

Separate VAT accounting is necessary in cases where the taxpayer carries out both taxable and non-taxable (exempt from taxation) VAT transactions on any grounds provided for in Chapter 21 of the tax code. When calculating the proportions of these operations often have difficulties. Details are in the article.

Key words: calculation of proportions; calculation of proportions; the transfer of property to the authorized capital; operations with loans and securities; amount not included in the calculation of the proportion; the “5% rule”; UTII

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

Expenses for special and uniform clothing: income tax, personal income tax, insurance premiums

Characteristics of the special and uniform provided by employers to employees, features of tax accounting of expenses for its acquisition, standard norms of issue are given. Recommendations are given to minimize tax risks.

Keywords: overalls, means of individual protection, uniform, personal income tax, profit tax of the organizations, insurance premiums

Author: A. Zakharyan, specialist of the audit consulting company “Yukon/experts and consultants”, office@yukon-co.ru

Features of assessment of the market level of prices for exported crude oil of Russian varieties during transfer pricing inspections

Since the introduction of full transfer pricing rules into Russian legislation in 2012 and until recently, the only tax audit of price compliance with the market level in connection with the sale of such strategically important goods as crude oil is the tax audit of controlled transactions of CJSC “oil company Dulisma”. Information about it is published in connection with the court case № A40-123426/16-140-1066 ahhh! The authors focus on the main
principles of functioning of the oil market and those aspects that raise questions.

Keywords: transfer pricing, oil market, market price, quotation, price agencies


A. Y. Chernyshev, Deputy head of the trade division of a major commodity companies, expert invited by the Institute of business administration at Ranepa, the Russian Federation in the framework of the preparation of the article, tundrew@mail.ru

N. In. Serdyukov, a Professor at the Institute of business administration at Ranepa, the Russian Federation, Ph. D., nat200612@yandex.ru


Telephone consulting

Recommendations and methods of counseling by phone are given, allowing to establish contact with a person who applies to a specialist of the call center with a question, and to avoid negative reactions. Exercises for voice training and stress control are given.

Keywords: call center, stages of communication, verbal and paraverbal signals, voice training, stress management

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

“Tax policy and practice” in 2018
Contents of the journal issues for 2018.