№ 10/2020



“With 01.01.2024 plan to abolish the use of telecommunication channels for the submission of documents in electronic form to the tax body within the tax monitoring”

The events that occurred and expected in the near future in the field of fiscal monitoring, in an interview with the head of the tax monitoring of tax service of Russia M. A. Krasheninnikova.

Number person

“Persons who controlled the debtor before bankruptcy should not retain control in bankruptcy proceedings»

A. N. Vasiliev, Deputy head of the Department for ensuring bankruptcy procedures of the Federal tax service of Russia, spoke about the judicial practice of resolving disputes related to the establishment of claims in bankruptcy procedures of persons controlling the debtor and its affiliates.

Events. Evidence.

Personal income tax comments: some issues of calculation and reporting

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 during the webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.

Ask and answer

Online sales registers in 2020: the impact of labeling on the use of CCT and other questions

Deputy head of the operational control Department of the Federal tax service of Russia A. A. Sorokin explained certain provisions of Federal law No. 54-FZ of 22.05.2003 “on the use of cash registers in the Russian Federation”, as well as the decree of the Government of the Russian Federation of 21.02.2019 No. 174 “on the establishment of additional mandatory details of the cash receipt and the form of strict reporting”.

Tax administration

Tax process and tax procedures in the context of digitalization of the tax sphere

The concepts of tax process and tax procedure, their correlation, as well as their implementation in the context of digitalization of tax administration and the prospects for creating a separate tax procedural act are considered.

Keywords: tax process, tax procedure, digitalization, tax administration

Author: D. I. Kolosov, chief expert of the organizational and analytical Department Of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia, post-graduate student of the Department of financial law of the Russian state University of justice, d.kolosov@nalog.ru

Taxes and law

Tax notifications for 2020: comments on major changes, as well as on tax recalculation issues

Due to the increase in the retirement age, Federal real estate tax benefits granted to retirees until 2019 are extended to persons who fall under the category of “persons of pre-retirement age”from 2019. Explanations of these and other innovations, as well as features of recalculation of property taxes-in the article.

Keywords: tax notification, transport tax, land tax, personal property tax

Author: A.V. Lashchenov, head of the property taxation Department of the Federal tax service of Russia, state Councilor of the Russian Federation, 3rd class, Ph. D.,
Comment to the resolution of the constitutional Court of the Russian Federation of 29.04.2020 No. 22-P on the object of excise tax in case of shortage of products

Loss (disposal) of excisable goods for reasons that cannot be recognized as reliable and economically determined forms the object of taxation. The duty to calculate and pay the excise tax arises for the taxpayer from the moment of detection of a shortage of excisable goods in excess of the approved norms of natural loss. Justification of the position of the constitutional court of the Russian Federation in this issue-in the article.

Keywords: excise tax, object of taxation, shortage, norms of natural loss

Author: I. R. Talibov, adviser to the Legal Department of the Federal tax service of Russia, i.talybov@nalog.ru

Single tax payment for individuals

The article considers the essence of a single tax payment, its features and payment mechanism. It explains the difference between the obligation to pay taxes and the right to pay a single tax payment.

Keywords: unified tax payment (EPP), property taxes, tax notification, taxpayers

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, tusolod@mail.ru

Legal reference

About the order of accounting of expenses on placement of advertising materials on land vehicles for the purpose of calculation of the profit tax of the organizations

As part of an on-site tax audit, the tax authority found that the taxpayer in the period under review concluded an agreement on the production of advertising materials for placement on ground vehicles of public transport. According to the tax authority, these expenses are actually expenses for the purchase of advertising services, which, in accordance with paragraph five of paragraph 4 of article 264 of the tax code of the Russian Federation, are subject to accounting when calculating the tax base for corporate income tax in an amount not exceeding 1% of sales revenue. Details of the dispute are in the article.

Keywords: tax audit, advertising, profit
Author: S. E. Vasiliev, adviser of the state civil service of the Russian Federation, 3rd class, avtor15@npp.ru

Express consultation

Some issues of calculating and paying insurance premiums

Does the organization pay insurance premiums for the cost of testing employees for the presence of a new coronavirus infection (2019-nCoV)? Should insurance premiums be levied on monetary payments to village elders made by local self-government bodies at the expense of the local budget in order to provide material incentives for their activities? The answers to these and other questions were given by the head of the Department of administration of insurance premiums Of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia E. V. Savostina.

Taxes: the lessons of history

French monarchy and taxes: from Philip the Fair to the French revolution

In the tax history of medieval France, king Philip IV the Fair (1268-1314) holds a special place: he dared to challenge the Pope, forced the Church to pay increased tithes, and cracked down on the Templar order. Some consider the main motive of his actions to be the desire to unite France, others-to get as much money as possible from their subjects, but all recognize that during his reign the power of the king was strengthened and the political influence of France in Europe increased.

Keywords: taxes, history, France

Author: N. F. Polyakov, Deputy General Director of the Federal tax service of the Russian Federation, doctor of Economics,
Taxation and accounting

Intelligent electricity metering systems: taxation issues

Consumers used to be responsible for commercial accounting of electricity consumed, and from July 1, 2020 it is provided by guaranteeing suppliers and network organizations, including through intelligent accounting systems. For an explanation of the division of responsibility between guaranteeing suppliers and network organizations and the specifics of tax accounting, see the article.

Keywords: intelligent electricity metering systems, guaranteeing suppliers, network organizations, expenses, corporate income tax

Author: O. L. Arutyunova, independent industry expert, avtor3@npip.ru

The contract of compensated rendering of services: problems of qualification, unlike the Agency contract, pricing

Along with the paid service agreement and the Agency agreement, the parties have the right to enter into a mixed agreement – an agreement that includes elements of various agreements. The procedure for documenting and taxing transactions depends on the terms of the concluded agreement regarding the procedure for reimbursement of expenses. For more information, see the article.

Keywords: contract for the provision of paid services, contract for the provision of surety / pledge services

Author: I. V. Loza, auditor, partner of Audit company Audit. Report. Consult””, contact@loza-audit.ru,
Transfer of property under a loan agreement: tax issues

A vehicle, real estate object, or land plot, i.e. property that is subject to taxation, may be transferred for free use. Although the actual user of the property is the lender, the lender, i.e. the owner of the loan object, is recognized as a taxpayer. Explanations of all the nuances and norms are in the article.

Keywords: loan agreement, counter-provision, non-operating income of the lender

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

Results of inventory of fixed assets or detection of errors from previous years?

To reflect changes (corrections) in accounting and reporting properly, you need to identify errors in a timely manner and analyze them correctly. The correct assessment of a fact will determine the method of correction. For more information, see the article.

Keywords: surplus, inventory, error of previous years, write-off of fixed assets, accounting

Author: E. V. korablina, audit Director of Audit service “Partners” LLC, avtor4@npip.ru

Problems of accounting and taxation of long-term assets for sale

Due to the application of the new rules of PBU 16/02, when forming accounting (financial) statements for 2020, accountants need to reflect in it the corresponding comparative indicators for long-term assets for sale for the previous two years. For an explanation of how to create these indicators in the balance sheet, how to account for the cost of pre — sale preparation of the object, issue a refusal to sell it, as well as the tax consequences of accounting for long-term assets for sale, see the article.

Keywords: long-term assets for sale, accounting, tax accounting