№ 6/2019


COVER NPIP 6 2019The person

Identification of disputed transactions is an important element of the strategy of bankruptcy support

Interview with the Deputy head of The bankruptcy procedures of the Federal tax service of Russia A. N. Vasilyev was devoted to the peculiarities of law enforcement of the Institute of challenging the debtor’s transactions, the measures used by the tax authorities in order to collect mandatory payments. Details – in the interview.

Round table: exchange of views

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

We conclude the publication of the materials of the round table organized by the editorial Board of the journal “Tax policy and practice”, which was held by the Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia A. Yu. Konkov.

Personnel policy

New personnel technologies through the prism of the project “Make a career yourself!»

The FTS of Russia implements a number of personnel projects: “Make a career yourself!”it is aimed at finding candidates for Executive positions in the system of tax authorities; the essence of the youth project platform “Promotion” is to “pump” active employees of tax authorities, training their team work on projects.

Keywords: personnel policy, competition, career, public service

Author: I. V. Shevchenko, head of the personnel Department of the FTS of Russia, avtor1@nalogkodeks.ru

Ask — answer

Standard, social and property deductions: how to get?

How to get property or social deduction from the employer? Is it possible to redistribute the balance of the property deduction between the spouses? These and other questions of taxpayers were answered by the head of Department of the taxation of the income of physical persons of Management of the taxation of the income of physical persons and administration of insurance premiums of FNS of Russia D. A. Morozov.

The values of the criteria for the transition to tax monitoring will be reduced

Tax monitoring replaces traditional audits with enhanced online interaction based on remote access to the taxpayer’s information systems and its accounting and tax reporting data. This method of providing data to the tax authority allows you to quickly coordinate with him the position on the taxation of planned and completed operations. The Deputy head of The office of Desk control of the Federal tax service of Russia M. A. Krasheninnikova answered the questions of taxpayers.

Events. Evidence. Comments

Topical issues of CCT application

Webinar with the participation of the head of organizational-methodological Department of the Management operational control of the FTS of Russia, candidate of legal Sciences A. A. Baturina was devoted to explaining the situations in which taxpayers encounter in practice, and certain provisions of the Federal law of 22.05.2003 № 54-FZ “About application kontrolno-cash technics in the implementation of settlements in the Russian Federation”. Details – in the material.

New legislation

Comment to the Federal law of 15.04.2009 № 63-FZ (on property taxation)

Clarifications of the amendments made to the tax code on April 15, 2019 in pursuance of the Message of the President of the Russian Federation, including in terms of improving tax administration, support for large families, etc.: transport tax, corporate property tax, land tax, property tax of individuals.

Key words: innovations, transport tax, tax on property of enterprises tax on property of physical persons


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, avtor2@nalogkodeks.ru

V. A. Morozov, the chief of the Department FNS of Russia across the Ryazan region, state counselor of the Russian Federation of the 2nd class, K. Yu. MD, avtor3@nalogkodeks.ru

Proposals. Concepts. Outlook

Prospects for the assessment of oil grade Urals, the Russian benchmark for taxation purposes

The article considers the possibility of forming the Russian oil export assessment index, which can later be used for tax purposes, and the difficulties arising in this process.

Keywords: oil, market price, quotation, information and price agencies

M. Y. Bushkov, a member of the Subcommittee of the Exchange Committee on the development of the bidding deliverable and cash-settled futures contracts on oil and oil products, the FAS Russia 9803223@gmail.com

A. Yu. Chernyshev, Deputy head of the trade division of a large raw materials company, an expert involved In the preparation of the article by the Institute of business and business administration under the President of the Russian Federation, tundrew@mail.ru

N. In. Serdyukova, Professor of The Institute of business and business administration Ranepa under the President of the Russian Federation, Ph. D., nat200612@yandex.ru

Taxes: the lessons of history

Development and adoption of the Tax code. End

In the previous issue we reported on two projects of the Tax code of the Russian Federation: one prepared by the expert group under the leadership of V. N. Frolova, the other designed the Government of the Russian Federation. This article deals with the alternative options presented in the state Duma.

Keywords: tax code, history

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

Express consultation

The new format of the UPD: taking into account the requirements of the legislation and the wishes of business. End

The questions of the taxpayers answered by experts on Russia.

Taxation and accounting

The nuances of the use of bonus depreciation

Addresses various aspects of application of bonus depreciation: the company use the features of recovery — and also situations where the property acquired for transfer to leasing, when it produced the modernization or preservation etc.

Keywords: bonus depreciation; lease; leasehold improvements to the leased property; receive the asset; the object used; modernization; preservation; restoration of bonus depreciation

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

Personal income tax on the income of citizens of the EAEU: a view from the Russian organization

The taxation of income paid to citizens of the EAEU countries who are tax residents of the Russian Federation, is carried out in accordance with the provisions of the tax code. If an individual is a tax resident of one of the EAEU countries, it is necessary to focus on the features of taxation indicated in bilateral agreements. A detailed explanation is in the article.

Keywords: personal income tax, tax resident of the Russian Federation, income from employment, other income

Author: M. A. Klimova, independent consultant-practitioner on taxation,
accounting and labour law, PhD, Sprosi.klimovu@gmail.com

VAT: the time of determining the tax base for the implementation of works and services. The complexity of transition

To determine the moment of revenue recognition in accounting and tax accounting, it is important to correctly distinguish between the concepts of “work” and “service”, based on the definitions set out in article 38 of the tax code. Neither the name of the Treaty nor the language used in the text of the Treaty is decisive. Details are in the article.

Keywords: VAT, work, service, date of implementation

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

Foreign trade goods: differences in approaches to price determination for accounting purposes and the price actually paid or payable

In terms of foreign trade transactions, the conditionality of costs to the requirements of the seller of goods is not an easy task. On practical examples the methodological approach to differentiation of expenses of the buyer of goods on subject and not subject to inclusion in the price actually paid or subject to payment for goods is considered.

Keywords: customs value; transaction value; price actually paid or payable for goods; additional charges to the price

Author: T. V. Galina, General Director of “Audit Partners”, info@as-partners.ru

Taxes and law

On the issue of changing the order of collection of tax payments from an individual

The possibility of undisputed recovery of tax debts from an individual (not having the status of an individual entrepreneur) in the absence of tax legal relations between the parties disagreements about the presence and amount of tax liabilities.

Keywords: coercive measures, tax law, collection of tax payments, individuals

Author: E. S. Efremova, associate Professor of the Department of business, competition and financial law of the Law Institute of the Siberian Federal University, doctoral student of the Department of administrative and financial law of St. Petersburg state University, Efremova1977@list.ru

Electronic document circulation

Risks in the use of electronic signatures and measures to minimize them

Failure to comply with the requirements of confidentiality by the owner of the electronic signature key poses a threat and risk of unauthorized changes in the Charter of the organization, the appointment of a new head, the seizure of property, etc. recommendations for the organization of the security system to prevent such situations are Given.

Keywords: electronic signature, security, electronic document flow


Yu. B. Tubanova, head of the laboratory of information customs and tax technologies of the North-Western Institute of management — Ranepa 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


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