№ 9/2019


ОБЛОЖКА № 9 2019First person

“Modernization of GIR BO on the IT platform of the Federal tax service of Russia will help to reduce the costs of the state for the collection and processing of accounting (financial) statements»

In November 2018, the Federal law of 06.12.2011 No. 402-FZ “on accounting” was amended, in accordance with which from 2020 the Federal tax service is assigned new powers, namely the maintenance of the state information resource of accounting (financial) reporting. The editorial Board of the journal” Tax policy and practice ” decided to learn more from the Deputy head of the Federal tax service of Russia A. Baturkin. Details in the Interview.

Region close-up

“Work within the framework of the priority project for the development of the revenue base of the territorial budget of the Moscow region is aimed, among other things, at whitewashing certain areas of activity»

L. V. Zagainov, Deputy head of the UFNS of Russia for the Moscow region, told About the experience of the Moscow region tax authorities in the development of the income base of the region.

The person

Expected changes in corporate income tax

About the novelties of the draft law No. 720839-7, which amends in part the first and the second NK of the Russian Federation regarding the taxation of profits told the Deputy chief of Department of the taxation of legal entities FTS of Russia A. Y. Skates.

Round table: exchange of views

EDO between taxpayers and the Federal tax service

The meeting of the round table, organized by the editorial Board of the journal “Tax policy and practice”, was held by the Deputy head of the office of Desk control of the Federal tax service of Russia M. A. Krasheninnikova.

Events. Evidence. Comments

Traceability system of goods — the next stage of VAT control in 2020

Details about the experiment on the traceability of certain types of goods released in the territory of the Russian Federation in accordance with the customs procedure of release for domestic consumption, and the prospects of legislative consolidation of this practice told the head of the office of Desk control of the Federal tax service of Russia A.V. Egorichev.

Online cash in 2019: new responsibilities, new opportunities

In some cases there is a duty to use CCP (including 01.07.2019) in settlements with employees? Do I need to use CCV when taking the customer-developer of funds from shareholders for the apartment? A. A. Sorokin, Deputy head of the operational control Department of the Federal tax service, answered these and other questions of taxpayers. The meeting was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.

Some topical issues of VAT application

Speaker at webinar organized by the editorial Board of the journal “Tax policy and practice” together with company “Taxcom” was the counselor of the Department value added tax Department of taxation of legal entities FTS of Russia O. S. Dolinskaya.

Property and standard deductions for personal income tax: we understand specific situations

How to act in a given situation, the taxpayers told the chief of Department of the taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and the administration of insurance FNS of Russia Dmitry A. Morozov.


Online box office: third phase of the reform (end)

The questions of the taxpayers associated with the beginning of the third stage of the reform, the CCP (1 July 2019) and also with the application of the provisions of the Federal law from 06.06.2019 No. 129-FZ, continues to meet the Deputy head of Department operational control of the FTS of Russia of T. A. Petrosyan.

Taxes and law

Use of land for other purposes: tax consequences

Is it permissible to apply a reduced tax rate in the case of alienation of land used for other purposes? What are the ways the tax authorities can establish the fact of non-use of land for agricultural production? Does the transfer of land for rent a ban on the use of a reduced tax rate? The answers to these and other questions are in the article.

Keywords: land tax, land plot, agricultural purpose, reduced tax rate


A. V. Lashenov, head of Department of property taxation of 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 land management at the State University (Moscow), Ph. D.,

Legal reference point

About the order of payment of the taxes added on results of tax audits in case of partial cancellation of the decisions made by tax authorities

The Federal tax service received a complaint about the inaction of the territorial tax authority. In the complaint, the taxpayer said that due to the partial cancellation
Management of FTS of Russia of the decision made by results of the carried-out field tax audit, he addressed to tax authority with a request to send the specified requirement. However, instead of the requirement received an information letter, which reported that the specified requirement can not be put, because the obligation to pay taxes has not changed. Details of the dispute – in the article.

Key words: taxes, disputes, FNS

Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor6@npip.ru

Working with taxpayers

Answers to taxpayers. Shorter and clearer

Most of the actions in the process of consideration of appeals of taxpayers to the Federal tax service of Russia takes place automatically. For answers to standard queries, special templates have been developed, which take into account three main requirements: brevity, usefulness, ease of perception. Details – in the article.

Keywords: automated system for processing taxpayers ‘ appeals, response template, communication technologies


L. V. katysheva, Director, Center of modern communications of WSHU Ranepa avtor2@npip.ru

O. N. Chepurina, head of interactive services of the FTS of Russia, avtor2@nalogkodeks.ru

Taxes: history lessons

The Internet should become the main channel of communication

We continue the story about the activities of Gennady Ivanovich Bukaev as Minister of taxes and duties. As part of the modernization of the tax authorities, the first task was to optimize the number of inspections and their structure in order to avoid duplication of functions. At that time, there were practically no two identical tax inspections. Details – in the article.

Keywords: taxes, history, Russia

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

Taxation and accounting

On the classification code of goods (HS) of the EAEU in various documents and its impact on the value of the VAT rate

Unification and standardization of processes in the EAEU leads to changes in the forms of permits, transport documents, including those issued in electronic form. Such information can be used to control the validity of the application
reduced tax rates, for which the unifying criterion may be the product code in accordance with the HS of the EAEU. Details – in the article.

Keywords: VAT, Eurasian economic Union, customs tariff, foreign economic activity, commodity nomenclature


Y. B. Tumanova, head of the laboratory for information customs and tax technology northwestern Institute of management 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

New VAT rules-documenting returned products

Unified FTS of Russia and the Ministry of Finance of Russia rules of document flow when returning goods suggest that in this case the buyer should not issue an invoice. The seller is advised to issue a corrective invoice for the value of the goods returned by the buyer. Details – in the article.

Keywords: return of goods, purchase of goods (reverse implementation), adjustment invoice, VAT

Author: S. V. Nikitina, tax Advisor, avtor5@npip.ru

Features of R & d taxation

R & d costs are either included in the costs of production and sale, or form the initial cost of an intangible asset that will be amortized or accounted for in other expenses. The organization has the right to create a reserve for future expenditures in order to account for R & d expenditures evenly. Detailed explanations – in the article.

Keywords: research and development (R & d), corporate income tax, expenses, increasing coefficient

Author: E. N. Kolesnikov, Advisor to the state civil service of the Russian Federation 3rd class avtor3@npip.ru

Losses in the calculation of the base for corporate income tax: consequences and confirmation

Proper documentation is required to account for losses. Can the expenses that led to a negative tax base on the transaction be assessed by the tax authority as economically unjustified? The answer to this question is given in the light of law enforcement practice.

Keywords: corporate income tax, losses, technological losses, costs of cancelled production orders

Author: E. V. Kulikova, member of the chamber of tax advisers of Russia, avtor4@npip.ru

Complex issues of payment of daily subsistence allowance to seconded employees

Often employers make mistakes and do not distinguish between business trips and business trips. This leads to a number of violations, including payment and documenting official travel. The article provides a detailed analysis of the regulations governing these issues, with practical examples.

Keywords: business trip, business trip, per diem, reimbursement of expenses

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