№ 11/2019


обложка 11 2019First person

“Support for small and medium-sized businesses is one of the main directions of tax policy for 2020-2022»

About the changes that according to the Basic directions budgetary, tax and customs tariff policy of the Russian Federation for 2020 and the planning period of 2021 and 2022 are proposed to the legislation on taxes and levies, Deputy head of FTS of Russia D. S. Satin.

New legislation

Comment to Federal law No. 325-FZ of 29.09.2019 “on amendments to parts one and two of the Tax code of the Russian Federation” (on property taxation)

From 2020, the FIU will be obliged to annually report to the Federal tax service of Russia information about persons in respect of whom decisions on the appointment of pensions, termination of pension payments, the disabled and persons belonging to the pre-pensioner. Details about these and other changes were told by the head of the property taxation Department of the Federal tax service of Russia A.V. Lashchenov.

Room person

“Many innovations of administration, for example, the tax monitoring regime, are tested on the largest taxpayers»

On the reform of the system of administration of the largest taxpayers, the editorial Board of the journal” Tax policy and practice ” decided to talk with the head Of the Department for the largest taxpayers of the Federal tax service of Russia E. V. Suvorova.

“Today, one of the most valuable resources is information, and one of the most important abilities is the ability to process this information and use it»

Deputy head of the Interregional Inspectorate for the largest taxpayers No. 7 of the Federal tax service of Russia I. V. maskayeva told about the features of the administration of organizations working in the field of IT technologies.

Events. Evidence. Comments

The third wave of the transition to online checkout

What guidelines for the formation of cash receipts developed by the Federal tax service of Russia? What is the essence of changes in the use of fiscal storage in the sale of labeled goods? When will the new fiscal drives go on sale? Is it necessary to print a cash receipt if it is sent by e-mail? These and other questions were answered by Deputy head Of the Department of operational control of the Federal tax service of Russia AA Sorokin.

Real-time accounting reporting

Materials of the webinar conducted by 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.

Region close up

“It is very important that the NPD payers have no claims to the administration of this tax, then the new special regime will certainly become popular among the population, and not only in our region»

The head of the Federal tax service of Russia for the Moscow region E. V. Makarova shared her experience on the application of a special tax regime for the self-employed “Tax on professional income” (NAP).

Taxes and law

Methods of preliminary protection used by tax authorities in bankruptcy proceedings

Interim measures in bankruptcy proceedings are an important element of the legal system to balance the interests of the parties. Their use should remain one of the priorities in the work of tax authorities. Details – in the article.

Keywords: interim measures, protection of state claims, bankruptcy procedures, subsidiary liability

Author: A. N. Vasiliev, Deputy head of the Department of bankruptcy procedures of the Federal tax service of Russia, avtor2@nalogkodeks.ru


Topical issues of CCT application

Head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia A. A. Batarin answered the questions of taxpayers concerning certain provisions of the Federal law No. 54-FZ of 22.05.2003 (taking into account the amendments made to it by the Federal law No. 129-FZ of 06.06.2019).

IT technologies

Working with electronic signature has become more convenient

The Federal tax service of Russia actively monitors innovations in the software market. Recently, there was a product that makes it easier for the user to connect to the services of the Service, while providing a high degree of protection. The analysis of this software product is presented in the article by the Deputy head of the information technology Department of the Federal tax service of Russia F. V. Novikov.

Taxes: the lessons of history

Modernization of tax authorities reaches a new level

During the leadership of Mikhail Pavlovich Mokretsov, the Federal tax service (2007-2010) continued the course of modernization of tax authorities. Thus, the project “Modernization of the tax service—2″was completed. A system for assessing the effectiveness of territorial tax authorities in all its areas has been developed and implemented. About this and much more – in the article.

Keywords: taxes, history, Russia

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

Offers. Concepts. Outlook

Development of tax administration: paradigm shift as a consequence of digitalization of the economy

The article considers the technologies and systems used by the Federal tax service of Russia to ensure the administration of tax processes, as well as the impact of digital technologies on the doctrinal tax sphere, tax relations and practice.

Keywords: digital economy, digitalization of tax administration, taxpayer, tax authorities, tax environment

Author: D. I. Kolosov, post-graduate student of the Department of financial law of the RUSSIAN state University of justice, chief expert of the organizational and analytical Department Of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia, d.kolosov@nalog.ru

Taxation and accounting

Return of goods: features of taxation of the parties to the transaction

What VAT rate should be applied when returning goods shipped before 01.01.2019? Does the supplier have the right to take into account the cost of the goods with an expired shelf life, which will be disposed of by him? Can the buyer, who sold the goods of inadequate quality, refuse to perform the delivery contract and demand a refund of the amount paid? The answers to these and other questions are in the article.

Keywords: VAT, reflection of operations for profit calculation purposes, return of expired goods, return of defective goods, refund to the consumer of the cost of returned products

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

When should a citizen register and pay taxes as an individual entrepreneur

Entrepreneurial activity may consist in the use by a citizen not only of the results of labor, but also of property belonging to him for the purposes of carrying out such activities. At the same time, the possession, use and disposal of property are considered in themselves not as a sign of entrepreneurial activity, but as the exercise of the rights of the owner. Detailed explanations taking into account judicial practice – in article.

Keywords: entrepreneurial activity, special tax regime, entrepreneurial income, tax on professional income

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

Taxation of services rendered by foreign persons in electronic form

The peculiarities of calculation and payment of VAT by foreign organizations providing services in electronic form, as well as the procedure for their registration and submission of tax reports are explained. The position of the Ministry of Finance of the Russian Federation on controversial issues, formed on the basis of the conclusions made by the highest courts, is given.

Keywords: electronic services, VAT, tax agent, foreign organization

Author: S. S. Kiseleva, leading expert-lawyer of audit consulting company “Yukon / experts and consultants”, office@yukon-co.ru

Settlement of bills with a foreign company

The features of promissory notes settlements with a foreign legal entity are considered: transfer of own promissory note on account of execution of monetary obligation on royalties to a foreign company; receipt of a third party promissory note from a foreign company on account of execution of monetary obligation on a loan. The article analyzes the norms of tax and civil legislation governing the settlement of bills.

Key words: promissory note, loan agreement, license agreement, tax on the income of the foreign company VAT

Author: G. N. loschinina, project Manager of audit consulting company “Yukon / experts and consultants”, office@yukon-co.ru

Direct and indirect costs: the initiative is limited by the rule of law

The basis for determining the composition of direct costs can serve as documents regulating the production process (GOST, technical conditions, technical regulations, etc.). Important (but not the only) signs of direct costs: without them, the technological process is impossible, they are taken into account when calculating the cost of a unit of production and are often variable. Details – in the article.

Keywords: direct costs, indirect costs, work in progress

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

The moment of recognition of expenses for clinical trials of medicines in accounting and tax accounting

The features of tax and accounting costs for clinical trials of drugs are considered. Attention is drawn to the fact that the organization must separate the stage of asset creation (development) from the stage of research. Details – in the article.

Keywords: clinical trials, expenses, tax accounting, accounting, corporate income tax