№ 6/2020


Обложка НПИП 6 2020Round table: exchange of views

VAT: the use of automated means and methods of control for cameral tax audits, discovery of documents, detection of schemes of evasion

Deputy head FTS of Russia of A. V. Egorychev answered questions posed by attendees concerning not only the audit work in respect of VAT, but also for determining the tax base, the provision of works (services), tax refunds and the application of article 54.1 of the tax code.

Number person

“The” self-Employed ” project is a model of future tax administration, in which there are no business costs from non-production expenses related to taxation»

As you know, the professional income tax (hereinafter referred to as the NPA) is a new special tax regime for self — employed citizens, which was introduced by Federal law No. 422-FZ of 27.11.2018. From 01.01.2019 this mode is applied in Moscow, Moscow and Kaluga regions, the Republic of Tatarstan, from 01.01.2020-in Saint Petersburg, Volgograd, Voronezh, Leningrad, Nizhny Novgorod, Novosibirsk, Omsk, Rostov, Samara, Sakhalin, Sverdlovsk, Tyumen, Chelyabinsk regions, Krasnoyarsk and Perm territories, in the Nenets Autonomous district, Khanty-Mansi Autonomous district — Yugra, Yamalo-Nenets Autonomous district and the Republic of Bashkortostan.
From July 1, 2020, subjects of the Russian Federation that are not involved in the experiment have the right to introduce NAPs on their territory by issuing a law. Details – in an interview with the head of the operational control Department of the Federal tax service of Russia V. G. Maltsev.

“In the near future — formation of a register of tax risks and disclosure of their calculation methodology”

Alexander Kasyanyuk, head of the office of Desk control of the Federal tax service of Russia, told about the further development of the tax risk management system, measures to simplify export confirmation, and prospects for canceling VAT payments from advance payments.

“Improvement of property taxation will continue based on modern requirements for digital tax administration»

What are the main changes at the Federal level that affect the interests of citizens who own taxable property? What changes in the tax code of the Russian Federation related to property taxation are expected as part of the implementation of the main directions of tax policy? Read about this and much more in an exclusive interview with the head of the property taxation Department of the Federal tax service of Russia, PhD in law A.V. Laschenov

Events. Evidence. Comments

Digitalization of tax control and EDI

The speaker of the webinar under this name was the head of the tax monitoring Department of the Federal tax service of Russia M. A. Krasheninnikova. The event was organized by the editorial Board of the magazine “Tax policy and practice”and the company “Takskom”. In what direction will information interaction between tax authorities and taxpayers develop? When will the waybills and bills of lading be converted to electronic format? The answers to these and other questions are in the material.
Using online sales registers in 2020: changing formats and current issues

A. A. Sorokin, Deputy head of the Department of operational control of the Federal tax service of Russia, answered the questions of Internet users asked during the webinar.


Problems of cryptocurrency taxation in the United States

The issues of legal regulation, as well as the principles of taxation of cryptocurrencies (crypto assets) in the United States are considered. Based on the analysis, a number of features specific to this country are identified.

Keywords: cryptocurrency, the internal revenue Service of the United States, taxation

Author: A.V. Yershov, post-graduate student of Plekhanov RUSSIAN University of Economics, head of the Department of the Federal tax service OF Russia for major taxpayers No. 9, alex.yershoff@mail.ru

Ask — answer

Current issues of tax control

How has the procedure for conducting tax audits changed in the context of the spread of coronavirus infection? What does “suspension of on-site tax audits” mean? Will the Federal tax service of Russia monitor conflict situations in the labor market related to measures taken to counter the spread of coronavirus infection? To these and other questions from taxpayers were answered by the Deputy head of control Department tax service of Russia, associate Professor Financial University under the Government of the Russian Federation, Ph. D. K. V. Novoselov.

Some questions about corporate income tax in terms of applying the SOID and the concept of the actual recipient of income, reporting CFC

The Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia A. Yu. Konkov answered the questions of taxpayers.

Application of the CCT: explanation of individual situations

Head of the organizational and methodological Department Of the Department of operational control of the Federal tax service of Russia, Ph. D. A. Batarin answered current questions of taxpayers concerning the practice of using cash registers.

Tax control

The possibility of conducting automated control measures on the income tax of Russian organizations using SAF-T data

The rationale for the need to use SAF-T data in the implementation of tax control in the form of tax monitoring is given. Recommendations are given for adjusting the structure of SAF-T segments to ensure that the file data meets the requirements of Russian legislation. Areas of application of SAF-T segments for the purposes of control activities and areas of automated control that can be improved with the SAF-t data are identified.

Keywords: automated tax control, corporate income tax, tax monitoring, standard tax audit file


V. A. Fedorchenko, senior consultant for design and development of business solutions for Mail.Ru”, v.fedorchenko@corp.mail.ru

O. V. Locke, adviser of the state civil service of the Russian Federation, 2nd class, avtor2@nalogkodeks.ru

Taxes: history lessons

Elyu chutsai: Confucianism and the Mongol conquerors

Continuing the conversation started in the last issue about Ancient China and the people who wrote their name in the history of taxes of this country, it is impossible not to tell about the personality and deeds of the outstanding Chinese statesman of the XII century, elyu Chutsai. In the West, his name became known only in the XVIII century, thanks to the work of scientists—Catholic missionaries who lived for a long time in China and studied Chinese and Manchu languages.

Keywords: history, taxes, Ancient China

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

Express consultation

Application by SME entities of reduced rates of insurance premiums established by Federal law No. 102-FZ of 01.04.2020

Will the introduction of new reduced rates affect the procedure for completing the calculation of insurance premiums? What is the procedure for applying reduced rates of insurance premiums by SMEs for part-time employees, for example, if they work part-time? Since when can the payer of insurance premiums apply the reduced rates established by Law No. 102-FZ? The answers to these and other questions are in the material.

Taxation and accounting

Termination of a simple partnership

A simple partnership is not a payer of income tax, but it accounts for income and expenses in accordance with Chapter 25 of the tax code of the Russian Federation. Explanations of legal, accounting and tax consequences arising in the event of termination of joint activities and termination of this agreement are provided.

Keywords: simple partnership, termination of a simple partnership agreement, common property, joint and several liability, liquidation balance

Author: E. V. korablina, audit Director, partners Audit service LLC, avtor3@npip.ru

Tax consequences of reimbursement of other people’s expenses

To avoid negative consequences, it is better not to allow situations with reimbursement or payment of other people’s expenses. But what if the seller (performer) demands to reimburse the additional expenses incurred by them? How to avoid tax risks? For more information, see the article.

Keywords: contractor under a civil contract; individual; corporate income tax; VAT; personal income tax; tax paid when applying the USN

Author: S. V. Nikitina, tax consultant, avtor4@npip.ru

Subsidies for SMEs operating in the industries most affected by the spread of coronavirus infection: accounting and taxation

It explains the procedure for reflecting subsidies allocated from the Federal budget to small and medium-sized businesses in accordance with Russian Government decree No. 576 in tax accounting and accounting reports. Attention is drawn to the consequences of their misuse.

Keyword: subsidies, small and medium-sized businesses, accounting, tax accounting, tax benefits

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

Liquidation of fixed assets and construction in progress: taxation features

When liquidating a fixed asset, as well as an object under construction, taxpayers often have disputes with the tax authorities. Recommendations how to act in a given situation, taking into account the position of the Ministry of Finance’s clarification of the Federal and court practice.

Keywords: residual value, the cost of an object under construction, the moment of recognition of expenses, liquidation for the purpose of new construction, accounting for received materials, calculation of VAT

Author: I. V. Artelnykh, accountant-consultant of LLC “osbi Audit firm”, gardering@yandex.ru