CONTENTS # 3/2020 OF THE JOURNAL ” TAX POLICY AND PRACTICE»
From the first person
Control over value added: prospects for development in the years 2020-2023
What is the further strategy for reforming the VAT administration system? In 2020, the Federal tax service of Russia will implement a large-scale project-the creation of a national traceability system for goods. What is the difference between marking and traceability systems? Is there any duplication here? How will this system function and what are the sources of its formation? What risks will be monitored? These and other questions were answered in an interview by the Deputy head of the Federal tax service of Russia, A.V. Yegorichev.
Round table: exchange of views
Tax disputes: pre-trial settlement
The questions of the participants of the round table organized by the magazine “Tax policy and practice”, concerned the practice of application of article 54.1 of the tax code, identifying crushing circuit business, as well as conduit companies. They were answered by the speaker of the event — the head Of the Department for pre-trial settlement of tax disputes of the Federal tax service of Russia, R. V. Yakushev.
Preliminary assessment of tax risks and voluntary clarification of tax liabilities when they are identified is a priority in the administration of major taxpayers
Elena Suvorova, head Of the Department for major taxpayers of the Federal tax service of Russia, spoke about the procedure for preliminary assessment of tax risks and judicial practice in resolving tax disputes related to another period or another type of tax audit.
Events. Evidence. Comments
Individual issues of obtaining personal income tax deductions — property, standard, social, investment
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, answered the questions of Internet users asked during the webinar.
VAT: some issues of calculation, recovery, and invoicing
Olga Duminskaya, adviser to the value added tax Department Of the office of taxation of legal entities of the Federal tax service of Russia, explained to taxpayers how to act in a particular situation.
Desk tax check of the correctness of personal income tax and insurance premiums calculation
Does an organization that has not accrued wages for the entire calendar year need to submit a payment on form 6-personal income tax? The answers to this and other questions were given by E. A. Kudryashova, adviser to the Department of organization of Desk control Of the Federal tax service of Russia.
The concept of development of the Service is still based on modern technologies of tax administration
The first meeting of the Public Council under the Federal tax service in 2020 was opened by the head of the Department, Dmitry Egorov. He briefed the participants of the recent structural changes and assured that the concept of Service remains the same: to continue the introduction of modern technologies in tax administration and creation of e-services and the interaction with taxpayers will be built in the new strategy. Details are in the material.
Innovations-2020 in the field of state registration of legal entities and individual entrepreneurs
Head of Department of normative and methodological provision of state registration of legal entities and individual entrepreneurs, Management of accounting and registration of taxpayers FTS Russia si Mabuza said about upcoming changes in legislation, the use of limited liability companies, the model Charter, the restriction of access to information contained in the register, about new forms of applications.
Problems and ways of their solution
Determining the turnover of land plots for tax purposes: problematic issues, solutions
Restrictions on the turnover of land plots are established by Federal laws. However, law enforcement practice indicates an ambiguous interpretation of certain norms. Possible options for adjusting the legislation are proposed, which will eliminate differences between tax authorities and taxpayers and will contribute to greater predictability of tax administration.
Keywords: land tax; land plots restricted in turnover; land plots withdrawn from turnover; judicial practice
A.V. Lashchenov, head of the property taxation Department of the Federal tax service of Russia, state adviser of the Russian Federation, 3rd class, Ph. D., firstname.lastname@example.org
V. A. Morozov, head Of the Department of the Federal tax service of Russia for the Ryazan region, state adviser of the Russian Federation, 2nd class, Ph. D., email@example.com
Electronic document circulation
Electronic signature and ways to solve problems when using it
When conducting business activities, it is impossible to exclude the possibility of disputes related to the use of an electronic signature. Recommendations are given on how to reduce risks, ensure confidentiality and prevent unauthorized use of this increasingly widely used element of digital technologies.
Keywords: electronic signature, certification center, electronic document management
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, firstname.lastname@example.org
Taxes and law
Prevention of tax violations: causes and measures
The article considers the causes of tax violations, as well as methods, methods and measures to prevent them that should be implemented by the tax authorities.
Keywords: prevention of tax offenses, tax administration, tax control, taxpayer, tax authorities
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 office of pre-trial settlement of tax disputes of the Federal tax service of Russia, email@example.com
Taxes: the lessons of history
Taxation in Judea
The next Chapter in the tax history of the Jews is related to the Greek Seleucid and Ptolemaic dynasties, which inherited Palestine and Asia Minor after the partition of the Empire of Alexander the great. Judea was once again between two powerful neighbors. However, the situation has not changed for ordinary taxpayers: tax rates have remained the same. For more information, see the article.
Keywords: taxes, history, Judea
Author: N. F. Polyakov, Deputy General Director of the Tax Service Federal tax service of Russia, doctor of Economics, firstname.lastname@example.org
Taxation and accounting
Some issues of taxation of amounts of unjust enrichment
Should the amounts of unjust enrichment received be included in the VAT tax base? Is the buyer entitled to deduct VAT calculated from the amounts of unjust enrichment related to payment for goods (works, services)? Are the amounts of unjust enrichment paid included in expenses for profit tax purposes? The answers to these and other questions are in the article.
Keywords: unjust enrichment, object of VAT taxation, tax deduction, corporate income tax, creation of fixed assets
Author: I. V. Artel, accountant-consultant at OOO “Audit firm “OSBI””, email@example.com
Features of tax accounting of used fixed assets
The article considers the features of accounting for used fixed assets in various situations: in the case of their acquisition from individuals who are not individual entrepreneurs; from a foreign company; from individuals who do not pay corporate income tax, etc.
Keywords: change in the useful life, modernization, full depreciation of the object, depreciation premium, increasing coefficients, receiving the object under a concession agreement, contribution to the authorized capital
Author: A. N. Kozin, commercial Director of JSC “Freight village development”, firstname.lastname@example.org
The organization is subject to mandatory audit: some features of accounting reporting
Previously, the component part of accounting statements that disclosed additional information was referred to as an explanatory note. Currently, it is no longer mentioned in the accounting law. And this circumstance has led to errors, because the organization did not disclose the required information. Explanations are given of the most important components of the annual reporting, which should be given special attention.
Keywords: audit, accounting reporting, organization
Author: O. E. Cherevadskaya, auditor, Deputy General Director of Audit Expert LLC, email@example.com
UTI will be canceled — what in return?
Alternative tax regimes are proposed for small businesses after the termination of Chapter 26.3 “Single imputed income tax for certain types of activities” of the tax code of the Russian Federation.
Key words: single tax on imputed income, the taxpayers, the abolition of the unified tax on imputed income, simplified tax system, patent tax system, the tax on professional income
Author: T. Y. Solodkov, senior lecturer of taxes and taxation Volga Institute of advanced training of the FTS of Russia (N. Novgorod), post-graduate student, Voronezh state University, firstname.lastname@example.org
Long-term assets for sale: accounting and taxation
The article explains the nuances of accounting and tax accounting of long-term assets for sale, as well as issues of taxation of these assets with VAT, corporate property tax and transport tax.
Keywords: long-term asset for sale, accounting, corporate income tax, VAT, corporate property tax, transport tax
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D., Sprosi.email@example.com