№ 5/2019



“Our task is to create such an environment that it would be easier to pay taxes than to evade them»

The head of the Federal tax service of Russia M. V. Mishustin told the magazine about the results achieved last year, the projects implemented now, and the further digitalization of tax authorities.


New approaches and key changes to the rules of taxation of profits

The speaker of the event, organized by the editorial Board of the journal “Tax policy and practice”, was the Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia A. Yu. Konkov. He spoke about the changes in the order of calculation and payment of corporate income tax in 2019, and answered the questions of participants, including representatives of the business community, employees of audit companies, tax consultants, subscribers of the journal.


“Disclosure of information about the debt collected is one of the measures that encourage the debtor to voluntarily fulfill tax obligations»

Among the debtors are not only organizations, but also individuals. Whether a citizen can be declared bankrupt in connection with failure to pay taxes? Why was such an institution as a single tax payment introduced? Can I pay taxes for another person? These and other questions were answered by the head of Department on work with debt of FNS of Russia V. Yu. Soldatenkov.

“The reform of the CCT is the basis for the creation of qualitatively new tax regimes, their administration and control»

Individual entrepreneurs without employees, employed in the field of work and services or selling goods of their own production, may receive an additional delay in the application of the CCT. Draft law No. 682709-7 was submitted to the state Duma in early April. About other innovations of the bill and not only about it — in interview of the head of organizational and methodological Department of Management of operational control of FNS of Russia A. A. Batarin.

Today, one of the priorities of tax control is to reduce the administrative burden on honest business

What has changed in the rules of repeated on-site tax audits, additional measures of tax control, re-claim of documents? K. V. Novoselov, Deputy head of the Control Department of the Federal tax service, Gave explanations on these and other issues.


VAT: some aspects of the goods traceability system

About the basic provisions of experiment on introduction of system of traceability of goods
readers learned from an interview with the head of The office of Desk control of the Federal tax service Alexander egorichevym in №4/2019 magazine. In this issue, he answers questions from taxpayers.


About legality of refusal in the right to property tax deduction on personal income tax in view of transaction of purchase and sale of the apartment between interdependent persons

As part of the Desk tax audit, the tax authority found that the taxpayer unreasonably claimed the right to apply property tax deduction and refund from the budget of the personal income tax for 2017 when purchasing an apartment from an interdependent person. The taxpayer, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority.

About the order of reduction of the penalty taking into account establishment of the circumstances mitigating tax liability

As part of the in-house tax audit, the tax authority found that the taxpayer committed a tax offense, in connection with which he charged the tax, the corresponding amount of penalties and fines. However, taking into account the existence of circumstances mitigating responsibility for the Commission of a tax offense, the tax authority reduced the amount of the fine by 10 times.

Details of disputes – in articles.

Keywords: taxes, disputes, complaint, FTS, taxpayer

Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor15@nalogkodeks.ru


In what situations you need to report on income received by an individual

Materials of the webinar conducted with the participation of the head of the Department of personal income taxation of the Department of personal income taxation and administration of insurance contributions of the Federal tax service of Russia D. A Morozov. During the event, the speaker spoke about the main changes in the legislation regarding the taxation of income of individuals and the peculiarities of the Declaration campaign of 2019, as well as answered topical questions of Internet users regarding the calculation, withholding, payment of personal income tax and tax reporting.

About application of the lowered rates of insurance premiums and specifics of calculation and payment of pit

E. A. Kudryashova, adviser of the office of Desk control of the office of Desk control Of the Federal tax service, helped taxpayers to understand the complex situations related to the procedure of calculation and payment of personal income tax and insurance premiums.


Economic trends in terms of tax statistics

The statistical information available to the Federal tax service serves as a basis for decision-making not only in the tax but also in the social and economic spheres. Does the high dynamics of tax revenues in key sectors of the economy mean a transition to sustainable growth? Details are in the article.

Keywords: tax revenues, business activity, profit, capital investments, VAT, personal income tax

Author: E. V. Ivanova, Deputy head of the Department of analysis of the tax authorities of the Analytical Department of the Federal tax service, e.ivanova@nalog.ru


Development and adoption of the Tax code

Work on the Tax code began in 1993, after the adoption of the Constitution of the Russian Federation. In the context of the increase in the number of regulatory legal acts on taxation adopted at the Federal and regional levels, there were contradictions between the norms contained in them, aggravated by the existence of tax sovereignty.

Keywords: history, Russia, taxes

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


The latest legal positions of the constitutional court of the Russian Federation on property taxation

The legal positions formulated by the Constitutional Court of the Russian Federation should be taken into account and used by law enforcement officers of all levels, including participants in tax relations. The article analyzes the latest court cases related to property taxation.

Key words: constitutional court of the Russian Federation, the land tax, the legal status of the owner, the tax on property of physical persons, the cadastral value


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. Steering, associate Professor of the State University of land management (Moscow), Ph. D., avtor1@npip.ru

Legal approaches to the taxation of personal income tax of imprest amounts

Because in Chapter 23 of NK of the Russian Federation there are no specific legal regulations concerning the taxation of funds, issued to employees, the author concludes about the necessity to consider the taxation of personal income tax of the relevant amounts does not
only the provisions of tax law, but also the rules of other industry (labor law, civil law).

Keywords: the tax to incomes of physical persons, employee, income-imprest

Author: A.V. Telegus, head of the Department of taxes and taxation of the Volga Institute of advanced training of the Federal tax service (Nizhny Novgorod), associate Professor, Ph. D., a.v.telegus@mail.ru


Some issues related to the state registration of legal entities and individual entrepreneurs

To questions from taxpayers were answered by the Advisor of the state civil service of the Russian Federation of the 2nd class S. V. Gladilin.


Improvement of electronic interaction in the export of goods exported by rail

From April 1, 2019 to confirm the validity of the VAT rate 0 % for the export of works (services) to the tax authority can be submitted transport, transportation documents drawn up in electronic form. Explanations about who it will affect and how it will be implemented – in the article.

Keywords: electronic interaction, railway invoice, VAT, zero rate, tax authorities, customs authorities


Y. B. Tumanova, head of the laboratory for information customs and tax technology North-West Institute of management — branch Ranhigs under the President of the Russian Federation (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

The problem of settlement of travel agents with individuals (consumers of tourist services)

The problem of registration of settlements of travel agents with individuals (consumers of tourist services) with the use of BSO “Tourist voucher” (including the conditions of use of KKT), as well as payment terminals.

Key words: form of the strict reporting, control and cash equipment, online cash, payments, travel agent, travel voucher, an individual

Author: A.V. Bubnov, senior state tax inspector of the Federal tax service of Russia in the Ulyanovsk region, avtor3@nalogkodeks.ru

Taxation of transactions with the object of construction in progress

Features of taxation of operations with objects of incomplete construction at their liquidation and sale are considered. The position of the tax authorities and judicial practice in resolving disputes are analyzed.