№ 7/2020


Number person

New rules for using electronic signatures

At the end of last year, Federal law No. 476-FZ of 27.12.2019 was adopted, which amends Federal law No. 63-FZ of 06.04.2011 “on electronic signature”. The head of the electronic document management Department of the Federal tax service of Russia, F. V. Novikov, told about the innovations in legislation regulating the use of electronic signatures.

“One of the activities of the Federal tax service of Russia is the transition to an electronic form of interaction between tax authorities and taxpayers via the Internet”

Events in recent months have clearly shown the relevance of online services and the need for taxpayers to interact remotely. Those who developed these areas were practically not affected and were able to overcome the period of self-isolation with the least losses. The Federal tax service of Russia is a recognized leader in this area among government agencies. Details — in an interview with the head of the Department of interactive services of the Federal tax service of Russia E. V. Gladyshev

“Apply on the transition to tax monitoring from 2021 possible until October 1, 2020″

Conversation with the head of the tax monitoring of tax service of Russia M. A. Krasheninnikova on the implementation of the Concept of development and functioning in the Russian Federation systems of tax monitoring, approved by decree of the RF Government from 21.02.2020 No. 381-R.

Events. Evidence. Comments

Current issues of applying the special tax regime ” professional income Tax»

V. G. Maltsev, head of the Department of operational control of the Federal tax service of Russia, provided explanations on certain issues of applying the provisions of Federal law No. 422-FZ of 27.11.2018 (with subsequent amendments and additions).

Some questions about VAT

Speaker of the webinar on the topic “administration of value added tax: step-by-step application of automated controls. Development prospects for 2020-2023 ” was made by the head of the Department of cameral control of the Federal tax service of Russia A. A. Kasyanyuk. The event is organized by the editorial Board of the magazine “Tax policy and practice”and the company “Takskom”.

Legislative initiative

Legislation of the Russian Federation on the application of CCT: on the threshold of a new stage

In the future, operational control can replace in-house tax audits, as well as minimize the number of on-site inspections. Therefore, the reform of the CCT on a national scale is the basis for creating qualitatively new tax regimes, their administration and control. The analysis of long-term tasks of the reform and integration of legislation on the use of CCPS in the tax code.

Keywords: cash register equipment, reform, online cash register, operational control


A. A. Batarin, head of Department of operative control of the FTS of Russia, the adviser of the state civil service of Russia 1st class, K. Yu. MD, avtor2@nalogkodeks.ru

A. A. Sorokin, Deputy head of Department operational control of the FTS of Russia, the adviser of the state civil service of Russia 1st class, avtor3@nalogkodeks.ru

New legislation

About the measures of support of owners of taxable property taken in the framework of overcoming the consequences of a new coronavirus infection

The article deals with the specifics of implementing the anti-crisis package of measures at the Federal and regional levels taken in connection with the spread of coronavirus infection: extending the terms for payment of advance payments and reporting; reducing taxes “in exchange” for deferring and reducing rental payments, etc.

Keywords: new coronavirus infection, support measures, small and medium-sized businesses, corporate property tax, land tax, transport tax, rent payments

Author: 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., avtor1@nalogkodeks.ru

Ask — answer

Corporate income tax: business support measures and other issues

How long have the deadlines for paying corporate income tax been extended? Does the organization have the right to create a reserve for doubtful debts in respect of debts incurred in connection with the exercise of property rights? Does depreciation apply to items of property, plant and equipment for which the right to an investment tax deduction has been used? A. Yu. Konkov, Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia, answered these and other questions from taxpayers.

Taxes and law

Guilt as an element of a tax offense

The article deals with the concept of guilt, the specifics of its application in the norms of tax law, as well as its impact on the tax process.

Keywords: tax law, guilt, guilty liability, tax process

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, d.kolosov@nalog.ru

Requirements for submission of documents (information): procedure, terms of performance, grounds for issuing and declaring illegal, consequences of non-performance

The deadline for submitting documents (information) at the request of the tax authority begins to count from the next day after confirmation of its receipt. Failure to receive a request sent to the taxpayer’s legal address does not release either the taxpayer or its officials from liability. Explanation of all the nuances-in the article.

Keywords: requirement to submit documents (information), tax audit, tax dispute


D. I. ryakhovskaya, Professor of Department “Crisis management and Finance”, Institute of Economics and crisis management, Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, doctor of Economics, umc331@mail.ru

O. S. Popov, partner and Director of tax, business assistance, LLC “Legion-Law”, a practicing trial lawyer, tax consultant, certified teacher of IPB of Russia, Professor of the Institute of Economics and crisis management o.popova@legicon.ru

Taxes: the lessons of history

Athens Maritime Union: turning equal participants into disenfranchised taxpayers

In 478-477 BC, the Greek city-Polis and the Islands of the Aegean sea first United under the rule of Athens to jointly fight against the Persian Achaemenid power, whose military machine literally crushed its neighbors. The first Athenian Maritime Union was also called the Delos Union, after the island of Delos, where the Treasury was located.

Keywords: Athenian Maritime Union, taxes, history

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

Taxation and accounting

About entry into force and application of the Federal accounting standard FSB 5/2019″Reserves”

The accounting standard FSB 5/2019, which comes into force in 2021, sets out an expanded list of information to be disclosed in

financial statements, taking into account their materiality. Explanation of the main innovations and analysis of differences from PBU 5/01-in the article.

Keywords: Federal accounting standard, inventory, costs, actual cost, fair value, valuation on recognition, valuation after recognition, impairment

Author: V. A. Vuimo, consultant of the Department of accounting methodology and financial reporting Of the Department of regulation of accounting, financial reporting, auditing, currency sphere and non-state pension funds of the Ministry of Finance of the Russian Federation, viktorya.vujmo@yandex.ru

Identification of an intangible asset when creating a complex and composite object

The legal status of complex and composite works defines them as joint creative work of authors to create intangible assets. However, a complex work differs significantly from a composite one by completely absorbing the creative contribution of each of the authors and creating a single object. For more information about accounting and tax accounting of such objects, see the article.

Keywords: complex work, composite work, copyright, author, author-compiler, tax accounting, accounting

Author: E. V. Kulikova, member of the Chamber of tax consultants of Russia, avtor4@npip.ru

Documents issued abroad: translation, legalization and other issues of use for tax purposes

The tax authority conducting the audit may ask for a translation of foreign documents into Russian. Therefore, the author recommends that taxpayers stock up on a written translation of documents in advance, even in cases where the law does not oblige them to do so. For more information, see the article.

Keywords: foreign document, tax accounting, accounting, certificate, translation into Russian

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

Assignment of the right to claim debt: tax consequences

If the creditor did not take any measures to recover the debt, the Supervisory authorities may consider it unlawful to include in the tax base losses that arose as a result of the assignment of the right to claim the debt. This is indicated by the presence of legal disputes. Detailed explanations of the tax consequences of the transaction can be found in the article.

Keywords: gratuitous assignment; right of claim transferred with a loss, expressed in foreign currency; debt forgiveness

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

Liquidation of objects with their subsequent restoration within the framework of state p