№ 8/2019


обложка 8 2019Round table: exchange of views

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

We continue to publish the materials of the round table organized by the editorial Board of the journal “Tax policy and practice”, which was held by the head Of the office of Desk control of the Federal tax service A. V. Egorichev.

The person

“It is very important for the Federal tax service to remove barriers to work with these electronic structured documents»

About problems and prospects of development of electronic document management (EDO) in an interview with the Deputy head of Office control of the Federal tax service of Russia MA Krasheninnikova

Ask — answer

Online cashier: the third stage of the reform

T. A. Petrosyan, Deputy head of the operational control Department of the Federal tax service, answered the questions of taxpayers related to the beginning of the third stage of the KKT reform (from July 1, 2019), as well as the application of the provisions of the Federal law of 06.06.2009 № 129-FZ.

Events. Evidence. Comments

Presentation of financial information on foreign tax residents: some aspects

What actions should be taken by the organization of the financial market in case of unreliability of self-certification? When the contract / account is assigned a status of sleeping? What types of contracts should not be reported? These and other questions were answered by the head of the Department of international cooperation and currency control of the Federal tax service D. V. Volvach.

Innovations in property taxation

We are finalizing the publication of the materials of the webinar conducted by the head Of the property taxation Department of the Federal tax service A.V. Laschenov, who, in particular, explained to taxpayers certain provisions of the Federal law of 15.04.2009 № 63-FZ.

Legal reference point

On the realization of the right to exemption from VAT in accordance with article 145 of the tax code of the Russian Federation in case of requalification activities of individuals in business

As part of the on-site tax audit, the tax authority found an unjustified application by the taxpayer of a special tax regime — a system of taxation in the form of a single tax on imputed income for certain activities in respect of wholesale trade. In this regard, the taxpayer was charged additional VAT on the disputed transactions and the corresponding amount of penalties.

Key words: tax disputes on VAT, complaint

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

Taxes and law

Challenging the claims of bankruptcy creditors by the tax authority in bankruptcy cases

Tax authorities have the ability to effectively challenge fictitious claims of creditors and defend the interests of the budget, to which there are many examples. However, the problem of fictitious accounts payable should not be underestimated. The activity of tax authorities in bankruptcy procedures and judicial practice is considered.

Keywords: bankruptcy creditor, debtor, bankruptcy, affiliates, fictitious accounts payable

Author: A. N. Vasiliev, Deputy head of the Directorate of procedures of bankruptcy FNS of Russia, avtor1@nalogkodeks.ru

Taxes: the lessons of history

Modernization and computerization of tax authorities

During the leadership of Georgy Valentinovich Boos state tax Service of the Russian Federation (September 1998 — may 1999) in the framework of the project “Modernization of tax authorities” were successfully implemented ISO quality standards for certification of working processes of the tax authorities. The second stage of the reform, related to the creation of infrastructure and standardization of information support, has been prepared. The Procedure for maintaining the Unified state register of taxpayers (usrn) was approved. Theoretical bases of division of taxpayers into groups are defined, including the category of the largest taxpayers is allocated. Creation of usrn allowed to systematize databases of tax authorities, to carry out registration of authorized documents of the organizations, to receive data on any taxpayer.

Keywords: history, taxes, Russia

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

Tax administration

Improvement of tax administration: position of Supervisory authorities and business view
The results of the application of the Federal program “Reform of control and Supervisory activities” both from the position of Supervisory authorities and from the business community are considered. The article presents the results of a survey on the impact of optimization of control and Supervisory activities on business in Russia, conducted among entrepreneurs.

Keywords: tax administration, administrative reform, state control and supervision, digitalization


M. A. Evnevich, associate Professor, Department of enterprise Economics and entrepreneurship, St. Petersburg state University, Ph. D., mariaeha@gmail.com

I. Yu. Polyakova, master’s student of the Department of enterprise Economics and entrepreneurship of St. Petersburg state University, irpol96@mail.ru

VAT receipts as an indicator of economic activity in the domestic market

VAT receipts in real terms for 5 years increased by 40.8 %, and the turnover of retail trade in current prices decreased by 8.4 %. Is the dynamics of VAT revenues a reflection of business activity in the domestic market? The answer to this question is in the article.

Keywords: VAT, receipts, charges, deductions, macroeconomic indicators


A. S. Buryak, Deputy head of Analytical Department of the Federal tax service, state Advisor of the Russian Federation of the 3rd class, a.buryak@nalog.ru

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

Express consultation

Some issues of application of special tax regimes — USN, PSN, NAP

The questions taxpayers responsible adviser of the state civil service of the Russian Federation of the 2nd class V. V. Gorbunov.

About payment of insurance premiums by taxpayers of NPD

The questions taxpayers responsible adviser of the state civil service of the Russian Federation of the 2nd class A. S. Ostrovskaya.

Taxation and accounting

Tax accounting of compensation payments for traveling nature of work

Article 57 and part 2 of article 168.1 of the labor code provides the basic conditions necessary for the qualification of reimbursable “traveling” expenses as compensation payments for tax purposes. But there are controversial questions, the answers to which, taking into account the official position and judicial practice, the author offers.

Keywords: traveling nature of work, business trip, daily allowance, compensation payments

Author: A. B. Zakaryan, expert audit and consulting company “Yukon/experts
and consultants” office@yukon-co.ru

Rent of office real estate: some issues of taxation from the tenant

Various issues related to the lease of premises are considered: the tenant’s accounting for inseparable improvements; reimbursement of additional costs, including utilities; making a security payment; conclusion of a preliminary contract, etc.

Key words: leasehold improvements, reimbursement of additional costs, security Deposit, preliminary agreement, rent of premises under office

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

The contractor of the organization is a self-employed citizen: features of taxation, contractual relations and document management, risks and restrictions

The self-employed citizen can be engaged in realization of goods (works, services), property rights both to other citizens, and the organizations. However, organizations or individual entrepreneurs that interact with such a taxpayer as a counterparty should take into account a number of features and limitations related to the application of the NAP. Details are in the article.

Keywords: self-employed citizens (persons), professional income tax, personal income tax, insurance premiums, cash registers

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

How to make recalculation of the sums of the tax to incomes of physical persons in the amount of 6-pit

Clarification of the nuances of filling in the calculation of 6-pit on sick leave, vacation payments, when changing the tax status of the employee, recalculation of average earnings for the previous year, etc.

Keywords: the tax to incomes of physical persons, the calculation of 6-personal income tax, vacation pay, payments
on sick leave, recalculation of average earnings

Author: E. A. Kudryashova, adviser of the Department of organization of Desk control of Management
office control of the FTS of Russia, avtor2@nalogkodeks.ru

Tax accounting of temporarily unused fixed assets

Can I change the status of temporarily unused fixed assets? How to deal with depreciation during periods of temporary downtime of fixed assets? Do I need to transfer them to conservation? The answers to these questions, taking into account the position of the Ministry of Finance and court decisions — in the article.

Keywords: fixed assets, simple, depreciable property, corporate income tax, conservation

Author: D. Yu. Ezhek, General Director of the audit consulting company YUKON/experts and consultants, office@yukon-co.ru

Actual right to income: an overview of recent developments

Legislative changes concerning the actual right to income, which significantly reduce the existing legal uncertainty and risks, are analyzed. However, according to the authors, a number of problematic issues remain unresolved.

Keywords: actual right to income, corporate income tax, actual
income recipient, end-to-end approach, tax agent


E. V. Nepomnyashchikh, Director of tax and legal services, EY, Ph. D.,