№ 1/2020


обложка 1 2020.Round table: exchange of views

Changes in legislation on VAT, corporate income tax

Deputy head of the Federal tax service of Russia D. S. Satin answered questions related to the expansion of the list of possible errors that “VAT-2” identifies in the automated mode; explained the nuances of the application of the investment tax deduction in certain regions, etc.

First person

“Tax risks associated with the payment of “gray” wages to employees, unscrupulous employers significantly increase»

About changes on personal income tax and insurance premiums, which are waiting for organizations and individuals in 2020, said the head Of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia MV Sergeev. Special attention should be paid to the innovation of the Federal law No. 325-FZ of 29.09.2019-the possibility of collecting personal income tax from a tax agent unlawfully unrestrained by him according to the results of a tax audit.

Events. Evidence. Comments

Tax on professional income: individual issues of application

Is it planned to allow the use of NAPs in the case of leasing of Parking spaces by an individual? Can the self-employed receive income not directly from the customer, but from the agent? Can the Director-General of the organization to register as a taxpayer NAPs? 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.

Some aspects of electronic document management

Meeting with taxpayers during the webinar, organized by the editorial Board of the journal “Tax policy and practice” together with company “Taxcom”, was held by the Deputy head of the Department of in-house control of the Federal M. A. Krasheninnikova.

Successful business in 2020

This was the name of the winter Business Congress, organized by the company “Taxcom”. Representatives of the Federal tax service of Russia and independent experts told the participants about innovations in taxation, trends in electronic document management( EDI), expected changes in accounting.

Room person

Innovations in personal income tax in 2020 and in the future

The Deputy chief of Department of the taxation of incomes of physical persons and administration of insurance contributions of the FTS of Russia V. D. Volkov told about the changes in the list of income not subject to taxation of personal income tax on social tax deduction on the cost of buying drugs, the amendments to the form 3-NDFL, on the new order of registration of foreign citizens and other innovations.

Region close up

UFNS of Russia in the Chechen Republic-20 years!

On January 17, 2000 the order on creation Of management of MNS of Russia on the Chechen Republic was issued. From that moment, the reconstruction of tax authorities in Chechnya began. Details – in the material.


How to form cash checks when offsetting an advance and in other situations

How to form checks of KKT at offset of advance payment if payment is made in foreign currency and whether it is necessary to transfer it to rubles? Do I need to punch cash checks in case of offset of mutual claims? How to act in a situation where the online cash register broke down? These and other questions were answered by the head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia A. A. Batarin.

Legal reference point

About the order of application of the tax privilege on the property tax of the organizations

The Federal tax service received a complaint against the decision of the tax authority to refuse to prosecute for committing a tax offense, made on the basis of the results of the Desk tax audit of the Declaration on property tax of organizations for 2017. Details of the dispute – in the article.

Key words: complaint, Federal tax, property tax

Author: E. I. Maslennikova, Advisor to the state civil service of the Russian Federation 2nd class, avtor17@npip.ru

New legislation

Separate changes in the procedure for calculating the met and excise tax on petroleum products

Each year, when the rate of export customs duty is reduced, the met increases by exactly the same amount, and from 2024 the entire customs rate will be fully converted into the met rate. Explanations about changes in formulas of calculation of the excise duty on oil products and met – in article.

Key words: mineral extraction tax, the excise tax on oil export customs duty on crude oil

Author: A. A. Vodovozov, Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia, avtor2@nalogkodeks.ru

Taxes and law

Review of litigation on problematic issues of property taxation for 2019

The article analyzes court disputes related to the differentiation of movable and immovable property, the validity of attribution to immovable property of various equipment of organizations, recalculation and application of preferential rates on land tax, etc.

Keywords: corporate property tax, land tax, transport tax, judicial practice


A. V. Lashchenov, head of the property taxation Department of the Federal tax service of Russia, state Councilor of the Russian Federation, 3rd class, Ph. D., avtor1@nalogkodeks.ru

N. p. Ruleva, associate Professor Of the state University of land management (Moscow), Ph. D. in Economics,

Taxes: the lessons of history

Ill-conceived tax policy and the fall of Egypt

Egyptian civilization can be considered a record for the duration of existence: it is known from the end of the 4th Millennium BC. the Basis of prosperity of Egypt was agriculture. But if high yields were achieved thanks to the floods of the Nile, the power of the state-accurate accounting and collection of taxes.

Keywords: taxes, history, Egypt

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

Movable or immovable? Problematic aspects of the tax on property of organizations

The problem of differentiation of categories of property against the background of gradual increase in recent years of the tax burden requires a solution. The article offers two options for its settlement.

Keywords: corporate property tax, tax exemption, tax rate, movable property, immovable property


Sergey Lavrov, Deputy Director of the tax Department of PJSC MMC Norilsk Nickel, avtor3@npip.ru
A. S. Kizimov, Director of the tax Department of PJSC MMC Norilsk Nickel, Ph. D., avtor2@npip.ru

S. p. Pavlenko, head of tax legislation monitoring and regulatory tax risk management at the tax Department of PJSC MMC Norilsk Nickel, Ph. D., Pavlenkosp@nornik.ru

Taxation and accounting

Formation of a reserve for warranty repairs from the contractor. Current issues of accounting and tax accounting

The responsibility of creating a contractor’s reserve for warranty repair terms accounting legislation is regarded as liabilities of the organization, which is recognized while respecting certain conditions. Detailed explanations with specific practical examples – in the article.

Keywords: provision for warranty repairs, accounting, tax accounting, contractor organization

Author: E. V. korablina, audit Director of Audit service Partners LLC, avtor4@npip.ru

Debt forgiveness: tax implications for parties

When debt is forgiven, the debtor has taxable income. However, the tax code provides for cases where income is not taken into account when determining the tax base for income tax. The analysis of the tax consequences arising from the parties under these obligations, taking into account judicial practice, is given.

Keywords: debt forgiveness, supply agreement, advance payment, loan agreement, debt forgiveness agreement, personal income tax

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

Cash receipts and BSO as primary accounting documents

How to find out whether the received check (BSO) meets the requirements of the legislation of the Russian Federation on the application of CCT? Mandatory details of the cash receipt (BSO) are listed in Art. 4.7 of Law No. 54-FZ. In addition, the order of the FTS of Russia dated 21.03.2017 No. MM B-7-20/229 @ established additional details of fiscal documents, mandatory for use. Detailed explanations – in the article.

Keywords: cash register systems, cash register receipt, a form of strict accountability, details

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

Taxation of expenses of the organization on premises
The inclusion in the tax base of expenses for the payment of an apartment to an employee in an amount exceeding 20 % of his salary may lead to disagreements with regulatory authorities. Explanations of features of the taxation of expenses on rent and purchase of premises taking into account a position of the Ministry of Finance of Russia and judicial practice are given.

Keywords: apartment for business travelers, expenses for repair of premises, utility payments, compensation for damage to the landlord, the provision of housing to a nonresident employee, the use of an apartment for an office, personal income tax

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