№ 10/2019


обложка 10 2019Events. Evidence. Comments

Some VAT questions

What VAT rate should be applied in a particular case? In what period is deducted” input ” VAT relating to the export of supplies with non-commodity HS code? The answers to these and other questions during the webinar, organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”, said the head of the Department of in-house control of the FTS of Russia A. V. Egorychev.

Certain issues of corporate profit taxation

What documents should be required from a foreign counterparty to confirm the actual right to income when applying the rules of international agreements on avoidance of double taxation? When it is necessary to recognize income for the purpose of calculating corporate income tax – after winning in the court of first instance, second instance, or after the offender transfers all payments appointed by the court? Answers to these and other questions – in the materials of the webinar, conducted by the Deputy head of the Department of taxation of legal entities of the FTS of Russia A. Konkov

The third wave of transition to online ticket offices

What payments to employees are subject to fiscal registration? Whether it is necessary to apply KKT at offset of mutual requirements between legal entities? Is the TIN of the buyer (client) mandatory or recommended requisites of the cash receipt? These and other questions of taxpayers were answered by the Deputy head Of Department of operational control of FNS of Russia A. A. Sorokin. 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”.

About innovations in the order of demand of documents, the new form of tax control, use of the cloud electronic signature

Are there any plans to amend the tax code in relation to tax control for tax monitoring participants? What is the procedure for electronic document circulation of universal transfer documents, if the taxpayer’s counterparties use different formats of such documents? This and many other things told the Deputy head of the office of Desk control of the Federal tax service of Russia MA Krasheninnikova.

The person

“In modern conditions, accounting (financial) reporting becomes an instrument of competitive advantage of business»

I. R. Sukharev, head of the Department of accounting methodology and reporting of the Department of accounting regulation, financial reporting and auditing of the Ministry of Finance of the Russian Federation, spoke about the tasks of modern accounting and problems of preparation of accounting (financial) statements of the journal “Tax policy and practice”.

Ask — answer

Presentation of financial information on foreign tax residents: some aspects

In No. 8 the head of Department of international cooperation and exchange control FTS of Russia D. V. Volvach answered the questions of the financial market relating to the submission to the IRS financial information about their customers — foreign tax-resident according to the common reporting standard the OECD posed during the webinar. In this issue — answers to questions asked in the chat on the website of the FTS of Russia.

Topical issues of CCT application

We publish answers of the chief of organizational and methodological Department of Management of operational control of FNS of Russia A. A. Batarin to questions of taxpayers concerning certain provisions of the Federal law of 22.05.2003 No. 54-FZ (taking into account the changes made to it by the Federal law of 06.06.2019 No. 129-FZ).

Taxes and law

UPD-an important document in litigation

According to the courts, the act of reconciliation of mutual settlements without primary accounting documents confirming the delivery of the goods does not prove its receipt by the buyer. The document confirming the movement of goods is the transport, not the waybill or UPD. Details – in the article.

Keywords: universal transfer document, invoice, electronic document management, delivery contract

Author: 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

Legal guidance

About the order of application of the zero rate on the income tax of the organizations at implementation of activity for sale of fresh-frozen fish

As part of the on-site tax audit, the tax authority found that the taxpayer had unreasonably claimed the right to apply the 0% corporate income tax rate. Details of the dispute – in the article.

Keywords: income tax, disputes, complaint, FTS

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

Taxes: history lessons

Adoption of the Concept of development of tax audit in the system of tax authorities
Gennady Bukaev has succeeded Anatoliy Serdyukov. During his leadership, the functions of the authorized body in bankruptcy cases and bankruptcy procedures were transferred to the tax service. Read more about this period – 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

Mass mailing of tax notifications in 2019 is coming to an end: explanation for the calculation of taxes of individuals

For preferential categories of taxpayers entitled to a Federal tax deduction, an implicit procedure for granting tax deductions is established on the basis of information available to the tax authorities. Details about these and other changes – in the article.

Keywords: personal property tax, transport tax, land tax, tax notification


S. L. Bondarchuk, Deputy head FNS of Russia, avtor1@nalogkodeks.ru

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, avtor2@nalogkodeks.ru

Agreement of the parties instead of staff reduction: tax aspects

Tax consequences in case of dismissal on reduction of number or staff of employees, and also in case of dismissal by agreement of the parties are considered. If the amount of payments is not commensurate with the amounts of severance payments, the economic feasibility of payments to laid-off workers will have to prove. Detailed explanations – in the article.

Keywords: dismissal by agreement of the parties, dismissal in case of reduction of number or staff, severance pay, agreement on termination of employment contract, “Golden parachute”, compensation for unused vacation

Author: A. V. Bykovskaya, tax Advisor, avtor2@npip.ru

Contract with a citizen: civil or labor? Qualify and tax correctly

The tax authority revealed the facts of the conclusion of civil law contracts covering the employment relationship, may change their qualification and to put the employer requirement for payment of arrears in insurance contributions, penalties and fines. In order to avoid negative consequences, certain rules must be observed.

Keywords: employment contract, civil contract, personal income tax, insurance premiums, re-qualification of the contract

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

How does the tax deviation of the actual production cost of the finished product from the normative (planned)

The analysis of the main methods of accounting for the cost of finished products. A specific example shows the impact on the taxation of the deviation of the actual production cost of products sold from the standard (planned).

Keywords: standard (planned) cost, actual cost, corporate profit tax

Author: J. V. Pens, General Director of OOO “Audit, consulting and law+”, akp-plus@yandex.ru

Overpayment of tax: the procedure for offset or refund on the example of specific situations

The article analyzes official explanations and court decisions on individual situations related to the offset or refund of excessively paid tax amounts to the budget, as well as situations where excessive payment does not occur.

Keywords: payment of debt recognized as hopeless to collection; features of personal income tax offset; calculation of 3-year term; failure to inform the tax authority about the fact of overpayment

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

Proposals. Concepts. Outlook

The role of small business in the economy

Indicators of economic activity of small businesses indicate their stable growth and the ability to quickly adapt to changing market conditions. According to the author, small business is more resistant to various negative factors and therefore in most developed countries is the basis of the economy.

Keywords: small business, special taxation systems, General tax regime, income, number of taxpayers

Author: S. I. Korenkov, referent of the state civil service of the Russian Federation 2nd class s.korenkov@nalog.ru

Oil price forecasting methods and their use to estimate tax revenues

Considered the most relevant methods and tools of long-term forecasting: qualitative method consensus prediction OPEC; methods of quantitative risk assessment pricing is based on the calculation of VaR; quantitative methods for trending based on the results of the analysis of dynamic time series (values quotes for a long time).

Keywords: forecasting methods, oil prices, tax revenues


N. In. Serdyukov, a Professor at the Institute of business administration at Ranepa, the Russian Federation, Ph. D., Nat200612@yandex.ru