№ 2/2019




Personal income tax and insurance contributions in 2019

Head of the Department of taxation of personal income and administration of insurance contributions of the Federal tax service M. V. Sergeev spoke about the changes made to chapters 23 and 34 of the tax code: the rules of taxation on the sale of property, the expansion of the list of non-taxable income, the rates of insurance premiums, benefits, etc.

International automatic exchange of financial information: the first results of the project and its possible impact on the final Amnesty of capital

The topic of international automatic exchange of financial information is of increasing interest to taxpayers who have foreign assets, but are still thinking about the repatriation of their capital, as well as consultants and financial market participants. The Department of international cooperation and currency control of the Federal tax service is responsible for the implementation of this project in Russia. That is why the editorial Board of the journal “Tax policy and practice” decided to talk with his boss — Dmitry Volvach. Details are in the interview.

“The forthcoming adjustment of the property taxation mechanism will significantly simplify the interaction with taxpayers and increase the efficiency of administration»

The head of the Department of property taxation of the Federal tax service of Russia Lashchenov commented on the proposal for the future reporting of property taxes for organizations and innovation of the draft Federal law № 607168-7.


Online cashier: the third stage of the reform

How did the introduction of online cash registers affect the number of operational checks? What you need to pay attention to the users of the CCP in the formation of the receipts? What types of payments do not require an online cashier? These and other questions were answered by the Deputy head of the operational control Department of the Federal tax service of Russia Petrosyan.


VAT control: changes and development prospects that came into force in 2019

Whether there will be an opportunity at export of supplies at the same time with the tax Declaration on the VAT instead of transport and shipping documents to represent their registers in electronic form? Do I need to keep the Declaration of goods with the blue marks of the customs authority? The answers to these and other questions gave the head of the Department of in-house control of the FTS of Russia A. V. Egorychev.

Successful business in the new year, 2019

Report on the Winter business Congress for accountants and executives

Tax risk management

Why do we need a risk register? What is meant by the risk profile? Will the tax risk management system be able to protect a taxpayer with a low level of risk from unjustified claims of the tax authority? These and other questions were answered by the Deputy head Of the office of the Federal tax service of control Krasheninnikova.


About accounting for the purpose of calculation of the income tax of the organizations of expenses in the form of percent under the credit agreement signed between third parties under which the taxpayer acts as the guarantor of the borrower

According to the tax authority, the taxpayer unreasonably included in the expenses for tax purposes the interest paid under the loan agreement concluded between third parties, under which he acted as a guarantor. Why the Federal tax service left the complaint of the taxpayer without satisfaction?

Key words: tax disputes, tax, appeal, costs

Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor12@naloglit.ru


Taxation of profit of organizations: innovations of 2019

Explanation of changes in income tax (rest at the expense of the employer, payment to the system “Plato”, innovations in the order of establishing regional rates, new types of non-taxable income, etc.) gave the state adviser Of the Russian Federation of the 2nd class K. V. Novoselov.

Keywords: corporate income tax, expenses for payment of services for the organization

tourism, non-taxable income, loss, dividends

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., avtor1@nalogkodeks.ru


New FSB: on the date of entry into force and transitional provisions

Interview with The head of the Department of accounting methodology and reporting of the Department of regulation of accounting, financial reporting and auditing of the Ministry of Finance of Russia I. R. Sukharev devoted to the new Federal standards — “Reserves”, “Fixed assets”, “Unfinished capital investments” and “accounting lease”.


Transfer of the company’s property to the ownership of the founder-an individual

When determining the value of the property transferred to the founder (as dividends, under a contract of sale or gift), it is necessary to take into account the criteria of interdependence.

Keywords: payment of dividends by property, transfer of premises to the founder, determination of the value of property in case of gratuitous transfer, tax control of transactions between related parties, restoration of depreciation premium, material benefit

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

Article 54 of the tax code: subtleties of application

In the opinion of the Ministry of Finance of the Russian Federation, correction of the mistake of last years which entailed excessive payment of the tax in the current period is possible only if from the date of excessive payment of the tax passed no more than 3 years. But what if the detected error refers to a period outside the 3-year period? The answer to this question is contained in the article.

Keywords: errors, distortions, corporate income tax, correction

Author: T. L. Krutyakova, Deputy General Director of publishing and consulting group “ICI Group”, avtor3@npip.ru

About the taxation of transactions on interest-free loans

Transactions on interest-free loans made between related parties whose place of registration or place of residence is the Russian Federation are completely excluded from tax control for organizations and partially for individuals.at the same time, the control of income of individuals in the form of material benefits during inspections remains. Details are in the article.

Keywords: interest-free loan, material benefit, business purpose, abuse of law

Author: O. p. Glebova, partner, audit consulting company YUKON / experts and consultants, glebova@yukon-co.ru

Disclosure of information on the amount of remuneration to the main management personnel in the financial statements. Additional requirements to FSUE and JSC

Who is required to disclose information about related parties? What information about the amount of remuneration is subject to disclosure? What is the responsibility for non-disclosure of information about the amount of remuneration to the main management personnel? The answers to these and other questions – in the article.

Keywords: financial statements, remuneration, basic management personnel

Author: N. F. Tarasova, lead auditor of Audit, consulting and law + LLC, akp-plus@yandex.ru

Representation expenses: expenses for business meetings and negotiations

Representative expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4% of the taxpayer’s labor costs for this period. The excess amount cannot be taken into account when forming the tax base. Details are in the article.

Key words: public expenditures, rationing, a tax on profits, VAT

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


Signs of” technicality ” of a foreign company

The criteria that are taken into account in the course of tax control in order to determine the legality of the use of tax preferences provided for in international treaties are analyzed. International requests play a key role in verification. Details are in the article.

Keywords: tax preferences, the actual recipient of income, foreign conduit company

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


Responses to written appeals of citizens

When preparing written responses to taxpayers ‘ requests, it is important not only to comply with legal requirements, but also to comply with new trends. The author gives a detailed explanation of how to cope with this task.

Key words: business correspondence, laws of human perception, bureaucratic

style, consideration of complaints and appeals of citizens

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