CONTENTS # 5/2020 OF THE JOURNAL ” TAX POLICY AND PRACTICE»
Round table: exchange of views
VAT: the use of automated means and methods of control for in-house tax audits, the collection of documents, and the identification of evasion schemes
The round table organized by the editorial Board of the journal “Tax policy and practice” was held by the Deputy head of the Federal tax service of Russia A.V. Yegorichev. The questions asked by the participants of the event related not only to the control work in relation to
VAT, but also determining the tax base, place of work (services), tax refund, as well as the application of article 54.1 of the tax code of the Russian Federation.
Number person
About innovations in the field of tax control and on emergency measures to reduce the administrative burden on business
About innovations of the Federal law from 29.09.2019 No. 325-FZ, which amended including part of the first NK of the Russian Federation concerning the conduct of tax control measures and that come into effect this year, said Deputy head of control Department tax service of Russia, Ph. D. K. V. Novoselov.
“Now the actions of the Federal tax service of Russia are aimed at digitalizing tax control»
What events are planned within the framework of the national program “Digital economy of the Russian Federation”? What digital control technologies will the Federal tax service of Russia use to implement the Concept of development and functioning of the tax monitoring system in the Russian Federation? These and other questions were answered by the Deputy head of the Department of Desk control of the Federal tax service of Russia M. A. Krasheninnikova.
Ask — answer
Explanations on the latest changes in the sphere of corporate property taxation
A.V. Lashchenov, head of the property tax Department of the Federal tax service of Russia, Ph. D. in law, gave explanations on the application of the simplified procedure for submitting a Declaration on corporate property tax from 2020 (clause 1.1 of article 386 of the tax code of the Russian Federation), as well as on other issues of calculating and paying this tax.
Separate issues of VAT calculation, tax control, implementation of traceability system
What is the probability that the list of products subject to traceability will be expanded in the near future? Will all imported goods be tracked? Are there new criteria for assessing tax risks in the “VAT-2” ask? These and other questions of taxpayers were answered by the head of the Department of Desk control of the Federal tax service of Russia A. A. Kasyanyuk.
Practice of reviewing taxpayer complaints regarding personal income tax deductions
Property tax deductions for personal income tax are the most popular among taxpayers. What should be considered here? What disputes arise with taxpayers regarding the provision of social tax deductions? How to calculate income when selling an apartment at a price below the cadastral value? Roman Yakushev, head of the Department for pre-trial settlement of tax disputes of the Federal tax service of Russia, answered these and other questions.
Application of the CCT: explanation of individual situations
We continue to publish the answers of the head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia, PhD in law, A. A. Batarinan to current questions of taxpayers concerning the practice of using cash registers (KKT).
Events. Evidence. Comments
Business fragmentation: approaches of the Federal tax service of Russia and emerging judicial practice
The webinar under this name was conducted by the head of the Legal Department of the Federal tax service of Russia O. V. Ovchar. He explained the meaning of article 54.1 of the tax code for the purposes of combating business fragmentation schemes, and also gave examples of court decisions that apply the rules of this article and assess the actions of the taxpayer.
Corporate income tax: current changes
Current issues of taxation of personal income. Declaration campaign 2020 and personal income tax reporting
How can I provide a standard tax deduction for a child if the salary is not paid monthly, but, for example, only at the beginning and end of the year? Will there be a social tax deduction for expenses for the purchase of medicines if the prescription does not have the stamp “for the tax authorities of the Russian Federation, taxpayer’s TIN”? These and other questions were answered by D. A. Morozov, head of the Department of personal income taxation Of the Department of personal income taxation and administration of insurance premiums of the Federal tax service of Russia.
VAT: provision of aircraft maintenance services at international airports, documentary evidence of the validity of the zero rate when exporting goods in the form of international mail and as Express cargo
Speaker at webinar organized by the editorial Board of the journal “Tax policy and practice” together with company “Taxcom” was made by the Deputy chief of Department of value added tax Department of taxation of legal entities FTS of Russia I. S. peach. We publish her answers to the most interesting questions of Internet users asked during this event.
Taxes and law
Monitoring the actions of arbitration managers is a prerequisite for effective support of bankruptcy procedures (end)
Support of bankruptcy procedures requires a high level of competence from their participants. The tax authorities have created a methodological framework based on a project approach to each procedure and to each taxpayer. Attention is focused on problematic aspects in bankruptcy procedures and possible abuses.
Keywords: bankruptcy procedures, arbitration Manager, creditor, debtor, abuse
Author: A. N. Vasiliev, Deputy head of the Department for ensuring bankruptcy procedures of the Federal tax service of Russia, avtor2@nalogkodeks.ru
IT technologies
“Personal account of a taxpayer-individual entrepreneur”: new version
On February 28, 2020, the Federal tax service of Russia presented to users a new version of the service “Personal account of a taxpayer-individual entrepreneur”, which is currently working in test mode. It contains a completely new interface-more compact and modern. For more information, see the article.
Keywords: online service, personal account, individual entrepreneur, individual, functionality
Authors:
Gritskova, O. Yu., Deputy head of interactive services of the FTS of Russia, state counselor of the Russian Federation 3rd class o.gritskova@nalog.ru
M. A. ahkubekov, counselor of the Department of organization of functioning of the Internet service “Personal Cabinet of the taxpayer” Manage online services of the FTS of Russia, the adviser of the state civil service of the Russian Federation 3rd class m.axkubekov@nalog.ru
Taxation and accounting
Fake transactions: accounting and tax implications
A taxpayer, trying to reduce the tax burden, may resort to various methods of aggressive tax optimization, including the conclusion of
fake deals. This category of transactions falls within the tax control field. Analysis of accounting, legal and tax consequences is provided in the article.
Key words: simulated transaction, sham transaction, the tax reconstruction, the legal qualification, tax disputes
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D., Sprosi.klimovu@gmail.com
V. M. Yemelyanova. Methods of accounting for income tax that have been applied since 2020. Changes to PBU 18/02
It explains the specifics of reflecting the main indicators in the accounting statements when using different methods of accounting for income tax, the impact of changes made in PBU 18/02 on the accounting policy for 2020 and accounting (financial) reporting, etc.
Keywords: income tax, PBU 18/02, temporary differences, permanent differences
Author: V. M. Yemelyanova, leading expert-auditor of the audit consulting company “Yukon / experts and consultants”, office@yukon-co.ru
VAT-nuances in the execution of business contracts
We consider various situations that may cause difficulties in VAT taxation in the execution of contracts: when the customer refuses to sign the act of acceptance of the completed work; when there is a question of compensation for losses and reimbursement of expenses for non-fulfillment of the terms of the contract, etc.
Key words: customer refusal of signing the act of acceptance executed works, the overpayment on contract, indemnity, reimbursement to the contractor of the award by the seller, manufacturing of products from raw materials
Author: I. V. Artel, accountant-consultant at OOO “Audit firm “OSBI””, gardering@yandex.ru
Express consultation
Some issues of calculation and payment of insurance premiums by organizations
Are payments made by an organization to a self-employed person subject to insurance premiums? Can residents of the TOCER territory who have separate divisions outside the TOCER apply reduced rates of insurance premiums? The answers to these and other questions were given by 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.