CONTENT № 3/2019 OF THE JOURNAL “TAX POLICY AND PRACTICE»
The Prime Minister held a working meeting at the Federal tax service
In mid-February, Dmitry Medvedev visited the Federal tax service, where he got acquainted with how the work with visitors is organized in the tax Inspectorate. He also held a workshop to discuss the development of tax monitoring.
ROUND TABLE: EXCHANGE OF VIEWS
Innovations in the taxation of real estate organizations since 2019
It is known that since 2019 movable property is excluded from objects of the taxation on the property tax of the organizations. What is the approach to distinction
the concepts of “movable property”and” real estate”? This and other topical issues were answered by the head of the property taxation Department of the Federal tax service A.V. Laschenov.
THE PERSON
“The practice of concluding bilateral agreements on pricing is still being formed»
The Deputy head of the transfer pricing Department of the Federal tax service E. Balta told About the main changes made to the tax code in relation to controlled transactions since 2019.
EVENTS. EVIDENCE. COMMENTS
Personal income tax and insurance premiums: separate issues of calculation and payment
How are personal income tax and insurance premiums paid if the sole founder of the company hired the General Director under a civil law contract? Is there a base for personal income tax and insurance premiums if the organization pays for Parking spaces used by its employees? In specific situations, helped to understand the head of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia MV Sergeev.
The new interregional inspection of FNS of Russia began work
For the purpose of improvement of the organization of work of territorial authorities of Federal tax service on performance of technological processes regarding collecting (settlement) of debt and prevention of its formation the interregional inspection of FNS of Russia on centralized data processing No. 3 which was placed in Moscow to the address was created: Orlikov lane, 3, page 1, — which opened the doors on February 1, 2019 S. I. Tokarev is appointed the Chief of inspection.
Selected issues of application of Federal accounting standards
Materials of the webinar conducted with the participation of the head of the accounting methodology and reporting Department of the Department of accounting regulation, financial reporting and auditing of the Ministry of Finance of Russia I. R. Sukharev.
ASK — ANSWER
Online cashier: rules of work in 2019
Deputy head of the operational control of the Federal tax service of Russia A. A. Sorokin advised taxpayers on practical issues of the use of cash registers (TCC) in various situations.
NEW LEGISLATION
Innovations in the taxation of profits of organizations since 2019
The article explains the innovations in income tax that taxpayers should take into account in 2019: depreciation of fixed assets related to the main technological equipment; simplification of the procedure for confirming the status of the actual recipient of income; expansion of the list of persons with a tax agent
is obliged to demand documents on the actual right to income, etc.
Keywords: corporate income tax, depreciation, actual recipient of income, confirmation of the actual right to income, dividends, investment tax deduction
Author: K. V. Novoselov, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University
under the government of the Russian Federation, Ph. D., avtor1@nalogkodeks.ru
LEGAL REFERENCE
About legitimacy of the statement by the taxpayer on USN of the tax deduction on the VAT concerning expenses on reconstruction of the fixed assets made in the specified period if these amounts according to the tax code of the Russian Federation were not subject to reference to the expenses deducted from tax base at application of USN at transition to the
As part of the Desk tax audit, the tax authority found that the taxpayer unreasonably claimed the right to apply a tax deduction for VAT on goods (works, services) purchased for the reconstruction of the shopping center in the period of application by the taxpayer of the simplified tax system (STS) with the object of taxation “income reduced by the amount of expenses”. Details of the dispute – in the article.
Keywords: taxes, disputes, complaint, FTS, USN
Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor15@naloglit.ru
TAX CONTROL
Tax monitoring: current results and development prospects
What are the principles of tax monitoring? Who can become its participant? What criteria should the taxpayer meet? The answers to these and other questions — in the article.
Keywords: tax monitoring, tax control, internal control system, method of information interaction
Author: N. Yu. Pipko, Advisor to the Management of in-house control of the FTS, pipkon@mail.ru
What do the tax authorities pay attention to in-house tax audit of the calculation of 6-pit
Deals with situations where in the course of cameral tax inspection on the basis of 6-income tax the tax authority can raise questions to the tax agent: non-compliance with the control relationships; inconsistencies; apply multiple tax rates, etc.
Keywords: personal income tax, insurance premiums, calculation of 6-pit
Author: E. A. Kudryashova, the adviser of Department of the organization of in-house control in-house control of the FTS, avtor2@nalogkodeks.ru
TAXATION AND ACCOUNTING
Criteria limiting the use of the STS as a subject of litigation
The cases of illegal application of the STS or deviations from the criteria for the use of this tax regime are considered. Reduced
numerous examples of judicial practice, evidence of violations and receiving by taxpayers of unreasonable tax benefit.
Keywords: branches, income, number of employees, sale of shares in the Charter
capital, participation in a simple partnership agreement, fixed assets, business splitting
Author: A. N. Kozin, commercial Director of JSC “Freight village development” alex_econ@pisem.net
The features of immovable property taxation of organizations and individual entrepreneurs applying the simplified taxation system
Explains the procedure of determination of cadastral cost for different types of real estate for the organizations applying the simplified taxation system; the particulars of paying the property tax on individual entrepreneurs and etc.
Keywords: tax, property tax, tax on property of physical persons, the simplified system of the taxation, real estate, cadastral value
Author: N. F. Tarasova, lead auditor of Audit, consulting and law + LLC, akp-plus@yandex.ru
Inventory: errors and solutions
Non-inventory does not entail responsibility neither for the organization, nor for its officials, but consequences in the form of distortion of data of financial statements
can result in a risk of false recognition. Typical errors and the main stages of the inventory are analyzed.
Keywords: inventory, errors, financial statements
Author: O. E. Cerevajka, Deputy General Director of “Audit Expert”, las-stiks@ya.ru
Features of accounting on the balance sheet of the lessee of the production equipment received under the lease agreement
The variants of reflection of additional expenses of the lessor in the tax accounting are considered: their write-off separately from the initial cost of the leased asset or inclusion in the initial cost of the leased asset. In the second case, recognition of costs is faster, as shown by specific examples.
Keywords: leasing, production equipment, accounting, tax accounting
Author: O. A. Kurbangalieva, General Director of OOO “Consulting Successful Business”, Ph. D., kub-consalt@yandex.ru
Features of calculation of VAT on real estate used in non-taxable transactions
Features of calculation of the VAT on real estate objects in separate situations are considered. There are many examples of the contentious issues of judicial practice.
Keywords: VAT, disposal of the object as a result of a natural disaster, acquisition
real estate for use in taxable and non-taxable activities, transition
organizations on the special regime, the VAT in case of reorganization of the company
Author: I. V. Artel, accountant-consultant at OOO “Audit firm “OSBI””, gardering@yandex.ru
TAXES AND LAW
Abuse of rights for tax purposes
Within the framework of tax control measures, the issue of legal qualification of the taxpayer’s relations with counterparties is considered taking into account the essence of the transaction, the real economic relations, as well as the will and intentions of the parties. Details are in the article.
Keywords: tax control, tax benefit, civil law relations
Author: E. N. Kolesnikova, Advisor to the state civil service of the Russian Federation, 3rd class, avtor2@npip.ru