№ 4/2019



“All provisions on the system of traceability of goods will be included in the tax code»

An experiment on the implementation of the system of traceability of goods is planned for 2019. The purpose of creating this system is to rehabilitate sectors of the economy, the confirmation of the legality of the turnover of goods, increasing the efficiency of customs and tax control, etc. About the details of the experiment chief of the office of in-house control of the FTS of Russia A. V. Egorychev.


Some questions on the practice of application of the provisions of section V. I of the tax code

E. Yu.Balta, Advisor of the state civil service of the Russian Federation of the 2nd class, answered the questions of the round table participants concerning controlled transactions (grouping of transactions for the purposes of application of methods of comparable market prices, nuances of comparable profitability, etc.).


On topical issues of taxation of real estate organizations and tax reporting

How to determine the tax rate in relation to the land of the organization intended for the construction of cottages? Is the tax authority entitled to refuse to accept reports on property tax organizations in respect of taxable real estate, information about which is not available in the usrn? These and other questions were answered by the head of Department of the taxation of property of FNS of Russia A. V. Laschenov.

Taxation of profit of organizations: payment of dividends, accounting of income and expenses, recognition of bad debt

How to properly apply the investment tax deduction? Is it possible when calculating the tax to take into account the amount of VAT paid at own expense, which must be presented to the buyer? These and other questions were answered by the Deputy head of Department of the taxation of legal entities of FNS of Russia A. Yu. Konkov.

VAT in 2019

Advisor to the Department of value added tax of the office of taxation of legal entities of the FTS of Russia O. S. Duminskaya told about the fundamental changes in VAT in 2019, about the best solutions to the problems associated with the transition to the VAT rate of 20 %, and answered questions from Internet users asked in the framework of the webinar.

Recommendations of experts on submission of tax reports for 2018

Report on the spring business Congress for accountants and managers, organized by the company “Takskom” and the editorial Board of the journal “Tax policy and practice”.


“Moscow traditionally acts as an experimental platform for tax innovations and IT projects»

The introduction of progressive innovative systems aimed at improving tax control instruments, conducting a constructive tax policy based on the principles of loyalty and reasonableness, as well as close interdepartmental cooperation, allow the tax authorities of Moscow for a number of years to ensure a stable replenishment of the revenue side of budgets of all levels. On the results of work in 2018, said the head of the FTS Of Russia in Moscow MV Tretyakova.


Online cashier: rules of work in 2019

Deputy head of Department operational control of the FTS of Russia A. A. Sorokin has helped taxpayers in resolving complex issues arising from the application of the legislation of the Russian Federation on check-out equipment.


State tax service: 1990-1996

The transition from an administrative-command economy to a market economy has led to the creation of new state institutions. Details are in the article.

Key words: taxes, history, Russia

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


Procedure for recognition as a tax resident or non-resident of the Russian Federation: explanations of innovations

Taxpayers can obtain the status of a tax resident of the Russian Federation on the basis of the decision of the Interregional Inspectorate for centralized data processing of the Federal tax service of Russia. The process of issuing and using the certificate of tax residence of the Russian Federation has become modern and convenient. A detailed explanation is in the article.

Keywords: tax resident, tax non-resident, individuals


D. V. Volvach, state adviser of the Russian Federation of the 1st class, d.volvach@nalog.ru

Yu Yu Duchonova, Advisor to the state civil service of Russia 1st class, mns11714@nalog.ru

S. S. Lineenko, adviser of the state civil service of the Russian Federation of the 3rd class, mns11309@nalog.ru

NDD: world and Russian practice of application

From 1 January 2019, a pilot project on the application of a tax on additional income from hydrocarbon production will be launched in the Russian Federation. The paper describes how the same taxes imposed to companies in the energy sector, tax exemptions provided to taxpayers.

Key words: NDD, foreign practice of application, oil production

Author: N. In. Serdyukova, lecturer, Institute of business administration
Ranepa, Ph. D., avtor2@npip.ru


Nuances and features of administration of insurance premiums

The in-house audit of the calculation of insurance premiums (RSV) in the tax authority is closely linked with the audits conducted by extra-budgetary funds within their competence and the results of which may affect the result of the in-house audit in the tax authority. Explanations of the nuances that should be paid attention to in the preparation of RSV-in the article.

Keywords: insurance premiums, calculation, reduced tariffs, additional tariffs, additional social security

Author: E. A. Kudryashova, the adviser of Department of the organization of in-house control in-house control of the FTS, аvtor2@nalogkodeks.ru


About accounting treatment by the lessor on USN of the payment received from the tenant in ensuring execution of obligations

As part of the on-site tax audit, the tax authority found that the taxpayer carried out activities to provide tenants with real estate for a fee for temporary use. When calculating the tax base for tax paid in connection with the application of the simplified tax system (STS), the taxpayer did not take into account in the income payment received to ensure the fulfillment of obligations of the tenant.

Keywords: taxes, disputes, verification, FTS
Author: E. I. Maslennikova, Advisor to the state civil service of the Russian Federation of the 2nd class, avtor12@naloglit.ru


Tax burden calculator-a new tool for self-assessment of tax risks

In December 2018, the Federal tax service launched a new interactive service “tax calculator for calculating the tax burden” (www.pb.nalog.ru/calculator.html), which is designed to help taxpayers look at themselves through the eyes of the tax authorities and avoid tax risks. The service allows taxpayers to compare their tax burden with the average industry in the region. This is important because the tax burden is one of the main indicators of taxpayers ‘ compliance with tax discipline. Details-in the material.

Keywords: online service, tax burden calculator, industry average indicators

Author: G. K. Kovalenko, specialist of the 1st category of the Department of methodology and automation of tax monitoring of the Analytical Department of the FTS of Russia, g.kovalenko@nalog.ru


New format of UPD: taking into account the requirements of the legislation and business wishes

The questions are answered by the adviser to the Deputy head of the Federal tax service, adviser to the state civil service Of the Russian Federation 2nd class O. G. Lapina.


Gratuitous use of property: tax consequences for the parties to the transaction

The contract of gratuitous use of property requires from the parties great care in recognition of tax benefits, as well as care in the calculation of taxes. There are cases when the transfer of property for free use is prohibited. Details are in the article.

Keywords: contract of gratuitous use, lender, lender, VAT, corporate income tax, property taxes

Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D., sprosi.klimovu@gmail.com

Contribution to the Charter capital by property: taxation of the parties

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: determination of the value of the contributed property, used fixed asset, VAT recovery, contribution to the authorized capital of residential real estate, valuation of the object for the purposes of calculating the property tax

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

New rules for the preparation and presentation of financial statements

Changes in the rules of preparation of financial statements and the order of its submission are analyzed. New rules of formation of the state information resource of financial statements are explained. Today it leads Rosstat, but in 2020 this will move to the FTS. Details are in the article.

Keywords: accounting reports, the principle of one window, the state information resource of accounting

Author: M. S. Polyakova, accounting and taxation consultant, avtor2@npip.ru