From the first person
Federal law No. 325-FZ of 29.09.2019 introduced amendments to part one of the tax code of the Russian Federation concerning the settlement of tax debts on new practices and improvement of tax debt management technologies. About this and not only-in an interview with the head Of the Department for work with debt of the Federal tax service of Russia V. Yu. Soldatenkov.
Number person
Personal income tax: business support measures, changes in the current year and for the future
Is the cost of testing employees for COVID-19 and antibodies paid for by the employer subject to personal income tax? How will income tax be calculated in the form of interest on deposits (account balances) in banks located on the territory of the Russian Federation, the taxation of which is provided for by Federal law No. 102-FZ of 01.04.2020? Has the list of non-personal income taxable incomes changed in 2020? These and other questions were answered by 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.
“To work with four new types of fiscal documents for product labeling, a new type of next-generation format is required»
As you know, Federal law No. 238-FZ of 26.07.2019 amended Federal law No. 54-FZ of 22.05.2003 “on the use of cash registers when making payments in the Russian Federation” concerning the sale of marked goods. To understand the innovations, the editorial Board of the journal” Tax policy and practice ” asked for explanations to the Deputy head of the Department of operational control of the Federal tax service of Russia A. A. Sorokin. For more information, see the article.
Events. Evidence. Comments
VAT when receiving state subsidies, budget investments
A.V. Oparina, Deputy head of the Department of taxation of income of legal entities of the Federal tax service of Russia, was the speaker of the webinar organized by the editorial Board of the journal “Tax policy and practice” together with the company “Taxcom”.
Prospects for using an electronic bill of lading and an electronic waybill
The speaker of the webinar, organized by the editorial Board of the journal “Tax policy and practice” together with the company “Taxcom”, was the head of the electronic document management Department of the Federal tax service of Russia F. V. Novikov.
Tax control
Analysis of tax risks when planning transactions with Russian and foreign counterparties
In order to avoid problems, taxpayers, based on the scale and characteristics of their business, should forecast tax obligations in advance, take care of choosing reliable partners, preserving documents (information) confirming the reality of transactions, and so on. The analysis of possible risks based on judicial practice is given.
Keywords: tax risk, transaction planning, bona fide counterparty, unjustified tax benefit
Author: E. V. Suvorova, head Of the Department for major taxpayers of the Federal tax service of Russia,
avtor2@nalogkodeks.ru
Ask — answer corporate
income
Tax: current issues and expected changes
A. Yu.Konkov, Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia, spoke about the planned changes to the legislation on taxes and fees in terms of corporate income tax and much more.
Offers. Concepts. The prospects
Does Russia need a digital tax and what kind?
Each country tries to develop its own approaches to the new challenges of the digital economy based on the priorities set and available opportunities. The OECD offers several options for taxation of multinational digital companies, but, according to the authors, Russia does not need to wait for the development of coordinated approaches.
Keywords: digital tax, digital economy, big data
Authors:
V. V. Shinkarev, adviser of the state civil service of the Russian Federation, 2nd class, avtor2@
npip.ru
E. V. Salnikova, adviser of the state civil service of the Russian Federation, 1st class, avtor3@ npip.ru
Taxation and accounting
Taxation of previously registered real estate objects: problematic issues and proposed solutions
Problematic aspects of involving previously registered real estate objects in the tax turnover are considered. Recommendations are given for improving the regulatory framework related to the use of the application procedure for entering information about previously registered objects in the unified state register of legal entities.
Keywords: previously registered real estate object, tax turnover,
copyright holder.:
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.,
avtor1@nalogkodeks.ru
N. p. Ruleva, associate Professor of the State University of land management (Moscow), Ph. D. in Economics,
avtor1@npip.ru
other dependence of participants in transactions and its criteria
To identify the true purpose of the taxpayer for the transaction, the tax authority must establish the dependency factors. At the same time, negative consequences occur only if it is possible to prove that the taxpayer’s actions were aimed solely at tax evasion. For more information, see the article.
Keywords: interdependence, affiliation, economic dependence
Author: E. N. Kolesnikova, adviser of the state civil service of the Russian Federation, 3rd class, avtor3@nalogkodeks.ru
Product as an exhibition, test or demonstration sample: tax
features
Extensive arbitration practice indicates that the classification of distributed advertising and test samples as advertising products in each case depends on a number of circumstances. The author, relying on court decisions, draws the attention of taxpayers to possible errors.
Keywords: distribution of samples to an indefinite circle of people and specific recipients; gift in addition to the purchase; samples that do not meet the characteristics of the product
Author: I. V. artel’nykh, accountant-consultant OF osbi Audit firm LLC, gardering@yandex
Special administrative regions: legal status and tax preferences of their residents
according to some experts, the offshore mechanism introduced in Russia differs from international practice and is more attractive, which may affect the increase in the number of residents. Explanations concerning the legal status of a participant in a special administrative region, the tax regime, and key tax benefits are provided in the article.
Keywords: special administrative regions, international companies
Author: E. V. Kulikova, member of the Chamber of tax consultants of Russia,
avtor4@npip.ru
Inspection as a tool of control carried out by tax authorities
The article considers the features of inspection of premises, territories, documents and items during the taxpayer’s audit, including in cases of collection of arrears, verification of the accuracy of information in the unified state register of legal entities. It explains the consequences of preventing access of inspectors to the territory or premises of the person being checked, etc.
Keywords: inspection, Desk tax audit, VAT
Declaration
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D. in Economics, Sprosi.klimovu@gmail.com PBU
16/02
Innovations: long-term assets for sale from 2020
Starting from 2020, accountants need to apply the changed rules for disclosure of information on discontinued operations in accounting (financial) statements. A new type of asset has appeared in accounting — long-term assets for sale. How to identify such assets and reflect them in accounting is described in the article.
Keywords: long-term assets for sale, accounting (financial) statements, accounting
Author: M. S. Polyakova, accounting and taxation consultant,
avtor5@npip.ru
Taxes: history lessons
The Holy Roman Empire and the General Pfennig
the
Holy Roman Empire (since 1512-the Holy Roman Empire of the German nation) was created in 962 by Otto I the Great and lasted until 1806. At its peak, it consisted of Germany, which was its core, Northern and Central Italy, the Netherlands, the Czech Republic, and some regions of France.
Keywords: Roman Empire, 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
Express consultation
Some issues related to state registration of legal entities and individual entrepreneurs. Ending
S. V. Gladilin, adviser of the state civil service of the Russian Federation, 2nd class, answered questions concerning the state registration of legal entities and individual entrepreneurs.
Taxes and law
Legal regulation of land tax collection
The problems of collecting land tax from individuals as one of the most significant sources of local budget revenues today are considered.
Keywords: tax, real estate, individual, citizen, land plot
Author: A. A. Maksurov, lecturer of the Department of theory and history of state and law, Yaroslavl state University named after P. G. Demidov, PhD, associate Professor, maxurov78@yandexru