№ 7/2019


cover 7 2019 print-1The person

“We are interested in the information about financial accounts of foreign clients to be relevant and of high quality»

As you know, the Russian Federation has committed itself to the automatic exchange of financial information on foreign tax residents according to the common OECD reporting standard. This year, the Russian financial market should be held accountable for 2018. What are the results of the first reporting campaign and expectations of the FTS of Russia from the second reporting campaign? Have the electronic reporting format and its
composition? This and much more in an interview told the head of the Department of international cooperation and currency control of the Federal tax service D. V. Volvach.
Round table: exchange of views

VAT: the main direction of automation of business processes under Desk control

Is it permissible to restore VAT from the advance in the tax period when the deduction for purchased goods (works, services), property rights actually claimed by the buyer? In the payment order in the field “Purpose of payment” the buyer specified the VAT rate of 20 % instead of 18 %? How critical is this error? These and other questions in the framework of the round table organized by the editorial Board of the journal “Tax policy and practice”, said the head of The office of Desk control of the Federal tax service A. Egorichev.

Events. Evidence. Comments

Tax monitoring: development strategy, implementation of SAF-T, obtaining a motivated opinion

Is it possible to conduct on-site and in-house tax audits during the tax monitoring period? You save tax monitoring from the requirements of the tax authorities, which inspect contractors organization? These and other questions of taxpayers were answered by the Deputy head of the Office of Desk control
FTS of Russia M. A. Krasheninnikova.

Topical issues of CCT application

End of publication of the materials of the webinar conducted by the head of organizational-methodological Department of the Management operational control of the FTS of Russia of A. A. by Baturina. In preparing the answers to the publication were taken into account the changes provided by the Federal law of 06.06.2009 № 129-FZ.

Budget revenues in the context of macroeconomic trends

Report on the interuniversity scientific and practical conference held at the site of the Financial University under the Government of the Russian Federation. The relevance of the issue under discussion is due to the fact that since 2017 there has been a significant increase in revenues administered by the Federal tax service, while macroeconomic indicators show restrained dynamics. Participants exchanged views on what factors influence the growth of tax revenues, how to evaluate and interpret them correctly.

Innovations in property taxation

A. V. laschenov, head of the property taxation Department of the Federal tax service of Russia, answered the topical issues of calculating property taxes of organizations, providing tax benefits, as well as the application of the provisions of the Federal law of 15.04.2009 № 63-FZ.

Certain issues of taxation of operations on foreign economic activity

Is it necessary for an organization that sells goods for export to submit to the tax authority transport documents confirming the export of goods outside the territory of the EAEU? What is the VAT rate applied to transactions for the sale of goods exported by a Russian organization to its branch located outside the territory of the EAEU, under an agreement with another Russian organization? These and other questions were answered by the Deputy head of the Department of value added tax of the Department of taxation of legal entities of the Federal tax service of Russia I. S. persikova.

Tax consulting is intended to become a driver of growth of tax discipline

The conference was organized by the Association of tax consultants in cooperation with the Institute of tax management and real estate Economics of HSE
discussion of current trends in tax administration and the role of tax consulting in the development of interaction between taxpayers and tax authorities.

Ask — answer

Important issues of organization and conduct of tax control

K. V. Novoselov, Deputy head of the Control Department of the Federal tax service, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, answered the questions of taxpayers concerning the assessment of tax risks, verification of existing and potential counterparties, detection of signs of the use of tax schemes.

Working with taxpayers

Scary, scary!

It is known that each of his brilliant performances Steve jobs rehearsed at least 100 times! Today, the results of these rehearsals are collected on the Internet millions of views.
We consider five practical techniques to help overcome the fear of public speaking. The author is Director of the Center of modern communications of WSHU Ranepa L. V. katysheva.

Taxes: the lessons of history

State tax service: 1998

1998 — the year of high inflation, decline in production, the fall of the ruble. The radical reform launched a year earlier put the country’s economy on the market track, but did not contribute to financial stabilization. Therefore, in parallel with the development of the Tax code of the Russian Federation, the leadership of the state tax service of Russia, and at that time it was headed by B. G. Fedorov, had to solve a huge number of current tasks related to the implementation of the budget. The author is Deputy Director General of the fku “Nalog-SERVIS” of the FTS of Russia N. F. Poles.
Taxes and law

Some issues of calculating tax on profit of organizations: the arguments of the tax authorities and the courts ‘ findings

Court decisions concerning corporate income tax and typical errors that can be qualified by the courts as aggressive ways of optimization in order to obtain unjustified tax benefit are considered. Author — tax consultant S. V. Nikitina.

Commitment against capital and investment: how to avoid tax consequences

Debt relations between related parties continue to be the subject of close attention of the tax authorities. In assessing the tax consequences of such transactions, tax authorities and courts pay considerable attention to the analysis of the circumstances of their execution and the actual will of the parties. The author is a member of the chamber of tax consultants of Russia E. V. Kulikova.

Taxation and accounting

Tax accounting of bad receivables

According to the author, the organization has the right to take into account the amount of bad receivables in subsequent periods (within 3-year period) after the expiration of the limitation period, subject to documentary evidence. However, in this case there is a possibility of claims from the regulatory authorities. Details — in the article of commercial Director of JSC “Freight village development” A. N. Goat.

An effective way of financial regulation is to create a reserve for warranty repairs and maintenance

Organizations that provide a guarantee for goods (work) and during the warranty period eliminate at their own expense identified by consumers defects and shortcomings are required to create a reserve in accounting; for the purposes of tax accounting, its creation is a right. The algorithm of actions at creation of a reserve is explained, practical situations are considered. Author — E. V. korablina, LLC “Audit service “Partners”.

VAT at the conclusion of a settlement agreement on changes in value

The settlement agreement is not only a procedural document that terminates the conflict between the parties, but also a civil contract that establishes, changes or terminates the civil rights and obligations of the parties, as well as the basis for issuing an adjustment invoice. Details — in the article of the industry expert O. L. harutyunova.

Express consultation

Payment of insurance premiums at reduced rates

Have you changed the order of calculation and payment of insurance contributions at reduced rates in connection with the adoption of the Federal law from 03.08.2018 No. 303-FZ? Does the payer have the right to apply reduced rates of insurance premiums in respect of payments and remuneration to persons working in its separate units? What income is entitled to take into account the organization operating in the field of information technology, to confirm the right to use reduced tariffs? These and other questions were answered by the head of the Department of administration of insurance contributions of the Department of taxation of personal income and administration of insurance contributions of the Federal tax service of Russia E. V. Savostina.
Some issues related to the state registration of legal entities and individual entrepreneurs

In what terms the objection of the interested person concerning the forthcoming state registration of changes of the Charter of legal entity or the forthcoming entering of data in EGRUL is subject to consideration? What document confirms the submission of documents for state registration of a legal entity or individual entrepreneur and the list of documents submitted? These and other questions were answered by the adviser of the state civil service of the Russian Federation of the 2nd class S. V. Gladilin.


The legal status of a tax whistleblower in the United States

The article analyzes the experience of the United States, where the Institute of tax awareness exists since 1867. We believe that this experience may be useful in the future, for example, when deciding on the feasibility of introducing the Institute at the Federal level in Russia
tax informants. The author is a teacher of the Department of theory of law and comparative law of the International law faculty of MGIMO University of Russia D. M. Osina.

Development of control process of subjects of tax administration (on the example of Tajikistan)