№ 2/2020


From the first person

“Article 54.1 of the tax code of the Russian Federation represents a new approach to the problem of taxpayer abuse of their rights»

Do the tax authorities apply the General principles set out in the decree of the Plenum of the RF from 12.10.2006 № 53, in particular, the principle of due diligence when choosing a contractor, after the entry into force of article 54.1 of the tax code? How justified is the application of the provisions of this article in the framework of an on-site tax audit in relation to the periods preceding the date of its entry into force? These and other issues of the magazine “Tax policy and practice” said head of pre-trial settlement of tax disputes of the Federal R. V. Yakushev.

New legislation

Non-Declaration procedure for the administration of taxation of vehicles and land plots of organizations: commentary on key normative acts of the Federal tax service

In 2021, the obligation of organizations to submit declarations to the tax authorities for transport and land taxes for 2020 is canceled. Key changes according to taxes, including confirmation of eligibility and analysed by the Deputy head of FNS of Russia S. L. Bondarchuk and the head of Department of property taxation FTS Russia A. V. Lashenov.

Events. Evidence. Comments

Personal income tax: reporting and tax violations

V. D. Volkov, Deputy head Of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia, spoke about the nuances of applying the norm of paragraph 2 of article 123 of the tax code of the Russian Federation, according to which a tax agent is exempt from liability, gave examples of typical violations of legislation in terms of personal income tax, etc.

Separate issues of calculating excise taxes on petroleum raw materials, aviation kerosene, medium distillates and obtaining deductions

A. A. Vodovozov, Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia, gave explanations on the practical application of changes made to the tax code of the Russian Federation in terms of met and excise taxes. The meeting with taxpayers was held as part of a webinar.

About the details of a cash receipt and more

Deputy head of the Department of operational control of the Federal tax service of Russia A. A. Sorokin, with references to the provisions of Federal law No. 54-FZ of 22.05.2003 on the use of cash registers, told how to act in specific situations.

Ask — answer

The application procedure for granting benefits for transport and land taxes of organizations and other innovations in property taxation from 2020

Head of the property taxation Department of the Federal tax service of Russia A.V. Lashchenov answered questions from participants of the winter Business Congress organized by Taxcom in cooperation with the editorial Board of the journal “Tax policy and practice”.

Some issues of personal income tax calculation and payment

M. V. Sergeev, head of the Department of personal income taxation and administration of insurance premiums of the Federal tax service of Russia, answered questions related to the payment of tax and submission of reports of organizations that have separate divisions, compensation to employees for the cost of passing medical examinations, provision of social tax deductions for medicines, etc.

Taxes: the lessons of history

Ancient Israel: the fight against unfair tax oppression

Despite their small numbers, the Jews had a great influence on the culture, science, and religion of many civilizations. It is interesting that the economic and political history of this people is largely connected with the struggle against cruel taxation. For more information, see the article.

Keywords: taxes, history, ancient Israel

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

Taxes and law

Business development or fragmentation?

It is difficult for a taxpayer to rely on judicial protection and prove the existence of a business purpose if the same owners create several organizations engaged in the same (identical) type of activity, located at the same address and using the same fixed assets. For more information, see the article.

Keywords: business splitting schemes, small business entities, simplified taxation system

Author: Yu. V. Kuryatnikov, General Director of Audit, consulting and law+ LLC, akp-plus@yandex.ru

Offers. Concepts. The prospects

Taxology: new approaches to taxation

The article describes a new direction of training tax specialists — taxology, which began to develop in 2014, and is especially active in the United States, Australia and Europe, with the help of the largest manufacturers of IT solutions for optimizing the company’s tax functions. The prospects for the development of this area in Russia are assessed.

Keywords: globalization, taxology, new direction of training tax specialists


N. V. Serdyukova, lecturer at the Institute of business and business administration under the President of the Russian Federation, Ph. D. in Economics, nat200612@yandex.ru

I. M. Kolpashnikov, business development Manager, Thomson Reuters, Taxes and accounting, Russia and the CIS, state adviser of the Russian Federation, 2nd class, Ivan.Kolpashnikov@thomsonreuters.com

Legal reference point

About the procedure for determining the term of ownership of land plots formed as a result of division for the purpose of calculating personal income tax when selling them

The Federal tax service has received a complaint about the decision of the tax authority to bring to responsibility for committing a tax offense, made based on the results of a Desk tax audit of the Declaration on personal income tax (personal income tax). For more information, see the article.

Keywords: taxes, disputes, complaint, FTS, personal income tax

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

Taxation and accounting

The nuances of the calculation of the transport tax

Various situations related to the calculation and payment of transport tax: if the vehicle is registered before the 15th day of the month or removed from the register after 15 August; in the case of sales, serious injury, arrest, theft etc. controversies with regulatory authorities illustrated explanations of the Russian Finance Ministry and the judiciary.

Keywords: registration and deregistration during the tax period, sale, seizure, leasing, destruction of the vehicle, different engine power, late registration, increasing coefficients

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

Reporting for 2019 in GIR BO: all the nuances

Since January 1, 2020, Rosstat has stopped collecting mandatory copies of accounting (financial) statements, including revised ones, as well as audit reports on them for the reporting period of 2018 and reporting periods that expired before January 1, 2018.Starting from 2020, economic entities are required to submit reports to the tax authority. Explanations of all the nuances-in the article.

Keywords: state information resource of accounting reports, mandatory copy of the report, audit report

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

Sanctions based on decisions of a foreign court: how to take into account when calculating corporate income tax

An international commercial arbitration award made in a dispute between a Russian company and a foreign person becomes binding only if it is legalized by a competent Russian court. Analysis of disputable situations with examples from judicial practice-in the article.

Keywords: corporate income tax, international commercial arbitration, arbitration court, income, expenses

Author: E. V. Kulikova, member of the Chamber of tax consultants of Russia, avtor1@npip.ru

Improper performance of obligations under the agreement: tax consequences

The article considers the specifics of calculating and paying corporate income tax, VAT, personal income tax, as well as the tax paid when applying the USN, in case of improper performance of obligations under the contract, taking into account compensation for lost profits, interest, penalties, etc.

Keywords: refusal to demand payment of a penalty, settlement agreement, fines by a foreign court, payment of interest for the use of other people’s money, compensation for lost profits, VAT, application of the USN by the debtor, sanctions in favor of an individual

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

Interest expenses on borrowed funds: controversial situations

If the loan agreement or credit agreement provides for deferred payment of interest, the tax authorities may challenge the legality of uniform recognition of interest as part of expenses, seeing in its actions a desire to obtain an unjustified tax benefit. A detailed analysis of disputed situations is provided in the article.

Keywords: tax accounting, interest, loan agreement, credit agreement, expenses, income tax

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

Accounts payable in tax accounting income

The article considers such grounds for writing off accounts payable as the expiration of the Statute of limitations, liquidation of the creditor and debt forgiveness, as well as disputes and problems of recognizing t