№ 1/2019



Application of article 54.1 of the tax code and other matters relating to the resolution of tax disputes

The format of the round table is very popular among taxpayers, as it allows to get answers to their questions and clarifications on the most urgent situations in the mode of direct dialogue. The speaker of the event was the head of the Department of pre — trial settlement of tax disputes of the FTS of Russia Elena Vladimirovna Suvorova, and the organizer was the editorial Board of the journal “Tax policy and practice”.


What has changed in the confirmation of the validity of the application of the zero VAT rate

I. S. persikova, Deputy head of the VAT Department of the tax Administration of legal entities of the Federal tax service of Russia, spoke about the changes concerning the possibility of failure to submit a contract to confirm the validity of the application of the zero VAT rate for export; confirmation of the rate in case of partial loss of goods during transportation, etc.

Online cash: charge of the use and formation of the cash receipt in separate operations

Who should apply KKT in the implementation of payments on loans-the borrower or the lender? Is there a CCP in the issuance to employees cash payments to the accountable person in the organization? These and other questions were answered by the Deputy head of Department of operational control of FNS of Russia.

Practical issues of VAT application taking into account changes in legislation since 2019

Advisor of the VAT Department of the office of taxation of legal entities of the Federal tax service O. S. Duminskaya told: how to calculate VAT on advances received on account of the upcoming transfer of property rights; what VAT rate (18 or 20 %) should indicate the freight forwarder in the invoice for re-rendered services in January 2019, etc.


Personal income tax: date of receipt of income, losses on securities transactions, business trips

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 helped taxpayers to understand specific situations.

Tax on profit of organizations: innovations legislation, litigation

Deputy head of the Department of taxation of legal entities of the Russian Federation A. Konkov told: during what period it is possible to correct a tax error; whether the taxpayer retains the right to a preference when skipping the deadline for submission of documents, etc.

In what situations can you not use the CCP to 01.07.2019

The head of the organizational and methodological Department of the Department of operational control of the Federal tax service of Russia explained: in what cases when granting or repaying loans to pay for goods (works, Services), it is necessary to use the CCT; what is the Statute of limitations for bringing to administrative responsibility for violations in the field of CCT; what is the difference between the new version of the


Improvement of property taxation: perspective issues of legal regulation at the Federal level

Despite the large number of innovations, the modernization of tax administration can hardly be considered fully completed. There are still many issues related to law enforcement practice, the need to eliminate conflicts of laws, the introduction of more effective forms of interaction with taxpayers. Details are in the article.

Keywords: property taxes; interaction through the MFC; submission of a single tax Declaration (single advance payments); capital construction projects that have ceased to exist

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


The organization moves from the General regime to a simplified tax system

The article considers the rules of transition to a simplified tax system, the existing restrictions for this transition, as well as the features of the calculation of the tax base.

Key words: common mode; simplified tax system; recovery of VAT, taken a deduction; accounting of revenues and expenses during the transition period

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

Application of VAT if the acquisition of personal protective equipment is financed by the FSS of Russia

From 1 January 2019 introduced new rules in respect of the goods (works, services) purchased at the expense of subsidies received from budgets of the budgetary system of the Russian Federation (amendments to the provisions of paragraph 2.1 and the signature. 6 p. 3 article 170 of the tax code). The analysis of the previous and recent changes is in the article.

Keywords: value added tax (VAT), subsidy, financial security, FSS of Russia

Author: S. V. Nikitina, tax consultant, avtor2@npip.ru

Taxation of transactions with issued own promissory notes from the drawer

Taxation of transactions with own promissory notes has its own peculiarities. The questions concerning the tax accounting at the drawer are considered.

Keywords: own bill, promissory note, bill of exchange, income tax


Author: G. N. Loschinina, project Manager of audit consulting company Yukon / experts and consultants, office@yukon-co.ru

Non-contractual electricity consumption: features of VAT taxation

Can the consumer to deduct VAT from the cost of non-contractual electricity consumption, presented by the network organization? The courts give a positive answer under certain conditions. Details are in the article.

Keywords: electricity, non-contractual consumption, VAT

Author: O. L. harutyunova, independent industry expert, avtor3@npip.ru

Gifts to employees and their children: tax challenges

Personal income tax is calculated from the part of the gift value exceeding 4000 rubles. If during the calendar year there were several gifts to the employee, the income is recorded on a cumulative basis. Duties on calculation, deduction and transfer to the budget of the personal income tax are assigned to the organization — the tax agent. Details are in the article.

Keywords: gift, corporate income tax, personal income tax, insurance premiums

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

Features of calculation of the tax on property of physical persons

The mechanism of calculation of the tax on property of physical persons proceeding from cadastral is considered

cost taking into account the adopted legislative changes. An example of tax calculation for tax periods starting from 2015 is given.

Keywords: cadastral value, the tax on property of physical persons, taxpayers

Author: T. solodimova, senior lecturer of the Department of taxes and taxation of the Volga Institute of advanced training of the Federal tax service of Russia (N. Novgorod), graduate student of Voronezh state University, tusolod@mail.ru


Simplified tax system in Russia: development forks

Since 2010, the simplified tax system has been actively used to support the business sector, resulting in a significant expansion of the scope of this tax regime. The article substantiates the conclusion that the balance between the initial goals of the “simplified” and its targeting is now noticeably lost.

Keywords: small business, individual entrepreneur, enterprise, special

tax regime, taxation, tax system, simplified 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


Legal features of safe registration of imported goods at their turnover in the internal territory of the Russian Federation

When making transactions for the purchase and sale of foreign goods in the domestic market, it is important to confirm the fact of Declaration of goods in order to exclude the occurrence of joint and several liability for payment of customs duties. Features of normative regulation of these transactions – in the article.

Keywords: import goods, import, EAEU, customs authorities, tax authorities, verification of legality

Authors: head of the laboratory of information customs and tax technologies of the North-Western Institute of management-branch of the Russian presidential Academy of Sciences (St. Petersburg) tubanova-yb@ranepa.ru

K. M. Timokhin, head of the office of the Commissioner for the protection of the rights of entrepreneurs in St. Petersburg, k.timohin@ombudsmanbiz.spb.ru


Some questions about registration of legal entities and individual entrepreneurs

Questions of taxpayers are answered by the head of the Department of normative and methodological

providing state registration of legal entities and individual entrepreneurs Of the Department of registration and accounting of taxpayers of the Federal tax service of Russia S. I. Fedchenko.