№ 12/2019


обложка 12 2019First person

Pre-trial settlement of tax disputes after the entry into force of article 54.1 of the tax code

The head Of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia R. V. Yakushev told About the main trends in the consideration of tax disputes under article 54.1 of the tax code and the approach to their resolution.

Round table: exchange of views

Taxation of property of legal entities: changes in 2019 and in the near future

A. V. Lashchenov, head of the property taxation Department of the Federal tax service of Russia, explained the complex issues of calculating the property tax of organizations and reporting on this tax, as well as the application of the new norm on sending taxpayers messages about the amount of land and (or) transport tax calculated by the tax authority.

Room person

“The process of transition of KKT to the target system of marking of goods will take two years»

Federal law No. 238-FZ of 26.07.2019 amended the legislation on the use of cash registers in connection with the introduction of marking of goods by means of identification and monitoring of their turnover. More about the innovations – in an interview with the Deputy head of operational control of the Federal tax service of Russia AA Sorokin.

Personnel policy

“Promotion” — a new format of professional development

The essence of this project is to “pump” active employees of tax authorities, training their teamwork, improving professional competencies, the ability to hold discussions with leaders and experts, building interpersonal communications and skills to solve case problems.

Keywords: personnel policy, professional development, youth project platform, public service

Author: A.V. Shkred, head of the professional development Department of the personnel Department of the Federal tax service of Russia, anatoli@shkred.ru


Tax on professional income: the details of applying

What new subjects of the Russian Federation will be involved in the NAP experiment? Are there restrictions on the types of income received in order to apply the NAPs? Is it possible to combine NAPs with other special modes? These and other questions were answered by the head of the Department of special tax regimes Of the Department of taxation of legal entities of the Federal tax service of Russia M. A. Sadykov.

New legislation

Changes in legislation on currency regulation and currency control

Starting from January 1, 2020, there will be significant easing for resident individuals in terms of lifting restrictions on the use of their accounts in foreign banks. Explanations about these and other changes are in the article.

Keywords: currency regulation, currency control, resident, non-resident, foreign trade operations, repatriation of funds, foreign trade agreement

Author: A.V. Eremeychik, Deputy head of the Department of international cooperation and currency control, state Councilor of the Russian Federation 3rd class, a.eremejchik@nalog.ru

New form of calculation of insurance premiums

On December 31, the reduced rates of insurance premiums for some categories of payers expire and from January 1, 2020, reduced rates for others are established, which led to the need to take into account these changes in the RSV. Explanations were given by the head of Department of administration of insurance premiums Of management of the taxation of the income of physical persons and administration of insurance premiums of FNS of Russia E. V. Savostina.

Keywords: calculation of insurance premiums, new form, reduced rates of insurance premiums, reporting

Author: E. V. Savostina, head of the insurance premiums administration Department Of the Department of personal income taxation and insurance premiums administration of the Federal tax service of Russia, avtor3@nalogkodeks.ru

A. A. Batarin, head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia, answered the questions of taxpayers.

Events. Evidence. Comments

The company “Taxcom” held a fall Business Congress

Autumn Business Congress, organized by the company “Taxcom” together with the editors
the journal “Tax policy and practice” gathered about 800 managers, accountants, financial managers and other professionals who learned firsthand about the latest changes in income tax and VAT, trends in Desk control and electronic document management. Details – in the material.

Taxation and accounting

New lease accounting rules: tax consequences of adoption of FSB 25/2018 ” lease Accounting»

According to the norms of the tax code, when applying the accrual method, the amount of lease payments is included by the lessee in other expenses related to production and sales. The lessor, accordingly, lease payments are included in the income from sales or non-operating income, depending on the selected accounting policy. However, according to the author, the norms of the tax code do not reflect the new specifics of accounting for lease agreements.

Keywords: FSBU “lease Accounting”, object of lease accounting, lease payments, expenses, right to use the asset, accounting with the lessee, non-operational lease, operating lease, lease agreement, leasing agreement

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

Private issues of state registration of aircraft and payment of transport tax

Ownership of aircraft can be registered to residents and non-residents of the Russian Federation. The person specified in the Unified state register of rights to aircraft and transactions with them is the owner of the aircraft and, as a General rule, the payer of transport tax. Legal aspects, peculiarities and nuances related to the payment of this tax are analyzed.

Keywords: aircraft, transport tax, property tax of organizations,
owner, operator, leasing company, registration

Author: Yu. B. Tubanova, head of the laboratory of information customs and tax technologies of the North-Western Institute of management of the Ranepa under the President of the Russian Federation (St. Petersburg), Tubanova-yb@ranepa.ru

Accounting of” input ” VAT on operations of realization of works (services) not in the territory of the Russian Federation

Operations on the sale of works (services) not in the territory of the Russian Federation are not subject to VAT, but from July 1, 2019 for the purposes of separate tax accounting such operations (except for operations listed in article 149 of the tax code) are classified as taxable. Detailed explanations about the accounting of” input ” VAT – in the article.

Keywords: VAT, place of implementation of works (services), recovery, tax deduction

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

Deduction of VAT paid from the advance, if the conditions are changed or the contract is terminated

When assessing the reality of transactions, regulatory authorities pay special attention to cases of so-called non-monetary repayment of the advance, i.e., offsetting, assignment of the right to claim the debt, etc. the Courts, in turn, assess whether the transaction
justified, or create a scheme with the purpose of overstating deductions for VAT. Details – in the article.

Keywords: moment of VAT deduction, return of advance payment by guarantor, agreement on innovation, netting, assignment of right to claim debt, return of security payment, termination of leasing agreement

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

Legal regulation of the tax on property of physical persons

The problems of property taxation of individuals as the most significant source of local budgets are considered.

Keywords: tax, property, individual, citizen, vehicle, land

Author: A. A. Maksurov, lecturer, Department of theory and history of state and law, Yaroslavl state University. P. G. Demidova”, Ph. D., associate Professor, Maxurov78@yandex.ru

Suspension of operations on accounts — an interim measure in case of violation of the law by the taxpayer

If the taxpayer fails to submit tax reports, operations on accounts for the entire amount of money available on them are suspended. In case of non-fulfillment of requirements for payment of taxes or adoption of a decision on the results of a tax audit, the accounts shall be blocked within the amount specified in the decision of the tax authority. Explanations of all nuances taking into account judicial practice – in article.

Keywords: suspension of operations on accounts, cancellation of interim measure, arbitration practice

Author: A. N. Kozin, commercial Director of JSC “Free village development”, alex_econ@pisem.net

Problems and ways of their solution

Certain issues of application of international treaties on avoidance of double taxation in the payment of dividends to foreign persons

The article deals with the provisions of international treaties on avoidance of double taxation concerning the procedure for applying a reduced (preferential) tax rate when paying dividends to foreign persons, and complex issues arising in the application of these provisions. The positions of the Ministry of Finance of Russia are presented.

Keywords: international Treaty on avoidance of double taxation, dividends, investment criterion, reduced tax rate

Author: M. S. Volkov, post-graduate student of the Department of foreign constitutional, administrative, criminal legislation and international law of THE Institute of legislation and comparative law under the Government of the Russian Federation, consultant of the Department of transfer pricing of the Federal tax service of Russia, Advisor to the state civil service of the Russian Federation 3rd class, volkovms@bk.ru

Express consultation

Some issues related to the state registration of legal entities and individual entrepreneurs

The questions of taxpayers are answered by specialists of the Federal tax service of Russia

“Tax policy and practice” in 2019

Contents of the journal issues for 2019