CONTENTS # 11/2020 OF the journal “TAX POLICY and PRACTICE” In
the first person
“We are moving into a new phase, when the debt becomes targeted and predictable for both the tax authority and the debtor”
Deputy head FTS of Russia of K. N. Chekmyshev coordinates the work of the office of pre-trial settlement of tax disputes, the Department on work with debt and Management security procedures of bankruptcy. It is safe to say that these are the most painful areas for taxpayers, and therefore the most interesting. For more information, see the interview.
Number person
“Self-employed citizens were more resilient to the crisis than small business overall”
Head of operational control of the FTS of Russia V. G. Maltsev answered questions of the magazine “Tax policy and practice” relating to the application of special tax regime “Tax on professional income” in the period of the spread of the new coronavirus infection and detect abuse of this regime.
“The Federal tax service maintains the trend of reducing the number of reporting forms»
In an interview with the editorial Board of the Tax policy and practice magazine, Mikhail Sergeev, head Of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia, spoke about changes in the procedure for calculating insurance premiums that came into force this year and are planned from 01.01.2021, as well as changes in reporting forms.
30 years later: change can’t be left, Or how to improve the efficiency of property taxation
On the eve of the 30th anniversary of the formation of tax authorities, the head of the property taxation Department of the Federal tax service of Russia, PhD in law, A.V. Lashchenov answered questions from the editorial Board of the journal “Tax policy and practice”.
Interview
Current issues of organization and conduct of tax control events
Innovations and trends related to tax control measures-the topic of an interview with the Deputy head of the Control Department of the Federal tax service of Russia, PhD, associate Professor of the Financial University under the Government of the Russian Federation K. V. Novoselov.
Events. Evidence. Comments
Tax monitoring: new requirements for forms and formats of documents
The webinar under this name was conducted by the head of the tax monitoring Department of the Federal tax service of Russia, M. A. Krasheninnikova. The event was organized, as usual, by the editorial Board of the magazine “Tax policy and practice”and the company “Taxcom”.
How to submit reports correctly: expert recommendations at the Taxcom Congress»
The all-Russian autumn business Congress was held in an online format, which did not prevent a large audience from receiving answers from representatives of the Federal tax service of Russia and tax consultants to questions that arose during the preparation of accounting and tax reports for 9 months.
Topical issues of application of the online box office
During the webinar, A. A. Sorokin, Deputy head of the operational control Department of the Federal tax service of Russia, spoke about cash registers as a tool for transmitting information about calculations, updating fiscal storage models, using CCTS when selling marked goods, automated control over the use of CCTS based on information from buyers (clients), a new application for checking cash receipts, and answered questions from listeners.
New legislation
New forms of applications for state registration of business entities
The article explains the changes made to the application forms for state registration of legal entities, individual entrepreneurs, and peasant (farm) farms that were developed in order to ensure the implementation of previously adopted amendments to the legislation.
Keywords: state registration, legal entities, individual entrepreneurs
Author: S. V. Gladilin, adviser of the state civil service of the Russian Federation, 2nd class, avtor3@nalogkodeks.ru
Legal reference point
About the professional tax deduction for personal income tax in the amount of expenses actually made by lawyers directly related to the extraction of income
As part of the in-house tax audit, the tax authority found that the taxpayer in the period under review included in the expenses accounted for as part of the professional tax deduction for personal income tax, the costs of providing information and consulting services related to the search and purchase of an apartment, for utilities and cleaning of this apartment, as well as interest accrued under the loan agreement. In the opinion of the tax authority, these expenses are not eligible for inclusion in the professional tax deduction. Details of the dispute are in the article.
Keywords: taxes, disputes, Federal tax service
Author: S. E. Vasiliev, adviser of the state civil service of the Russian Federation, 3rd class, avtor15@npip.ru
Offers. Concepts. The prospects
Problems of taxation of cryptocurrency mining
The analysis of problems of taxation of mining in modern conditions is carried out. Research methodology-analysis of scientific literature on a given problem, as well as practical domestic and international experience.
Key words: mining crypto-currencies, taxation issues, tax risks, the prohibition of mining cryptocurrencies
Author: A.V. Yershov, post-graduate student of the 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
Taxes: the lessons of history
The French monarchy and taxes: from Philip the Fair to the French revolution. Ending
The great French revolution (1789-1799) was the most important political event in Europe of the XVIII century. In the country, the absolute monarchy was destroyed and the first French Republic was proclaimed, the motto of which was the famous slogan “Freedom, equality, fraternity!”.
Key words: taxes, history of France
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
The property is not used in the organization’s activities. What about taxes?
Fixed assets transferred for long-term conservation are excluded from amortised property. Depreciation is resumed from the 1st day of the month following the month in which the deconservation occurred, until the month when their residual value is fully written off. Explanations of legal norms based on the position of the Ministry of Finance of the Russian Federation and judicial practice are given.
Keyword: procedure for accounting for expenses during downtime, conservation, depreciation premium, transfer to conservation of part of the object, sale of property at a loss, VAT, property taxes
Author: I. V. artel’nykh, accountant-consultant of osbi Audit firm LLC, gardering@yandex.ru
Offset of foreign tax paid by controlled foreign companies
The practice of applying the provisions on the offset of foreign (and Russian) taxes for the purposes of the Russian CFC rules has not yet been formed, which raises a number of unresolved issues. Some of them are technical, while others are conceptual. According to the authors, finding a solution is extremely important for reducing the tax burden on Russian taxpayers.
Keywords: controlled foreign companies( CFC), Russian controlling persons, CFC profit tax, foreign tax, withholding tax
Authors:
E. V. Nepomnyashchikh, Director of the Department of taxation and legal services, EY, Ph. D., Evgeny.Nepomnyashchikh@ru.ey.com
A. I. Koppalova, Junior Manager of the tax and legal services Department of EY, Anastasia.Koppalova@ru.ey.com
Benefits and risks of entering into contracts with managers-organizations or individual entrepreneurs
Civil legislation provides for the possibility of transferring the powers of the sole Executive body to managers-organizations or individual entrepreneurs. The transfer of authority to professionals who can provide financial and legal support for the business is undoubtedly beneficial to owners. Most often, this transfer is practiced in a group of companies, among interdependent persons, and sometimes it covers a scheme of tax evasion. About what claims and why tax authorities make to these transactions-in the article.
Keyword: managing organization, Manager-individual entrepreneur, powers of the sole Executive body
Author: S. V. Nikitina, tax consultant, avtor4@npip.ru
Separate issues of confirming the validity of applying the zero VAT rate in the provision of services for the international transport of goods
When checking the validity of applying the 0% VAT rate, the tax authorities use the information received from the customs authorities. As practice shows, they request only those documents whose information did not match the data provided by the FCS of Russia as part of the information exchange. For more information, see the article.
Keywords: VAT, international transportation of goods, electronic Declaration, customs authority mark
Author: V. M. Yemelyanova, leading expert auditor of the audit consulting company “Yukon / experts and consultants”, office@yukon-co.ru
Electronic cash receipts: information for the buyer
If the buyer finds in the printed or electronic form of the receipt (BSO)” extra ” details, i.e. not named in the legislation as mandatory, this is not a violation, since the KKT user has the right to reflect additional details in the receipt, taking into account the specifics of the field of activity. For an explanation of all the features of using electronic cash receipts, see the article.
Keywords: cash receipt, electronic form, printed form, mandatory details, additional details
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D. in Economics, Sprosi.klimovu@gmail.com