№ 12/2020

CONTENTS # 12/2020 OF the journal “TAX POLICY and PRACTICE” In
the first person
“Reduction of terms of carrying out of cameral tax audit of VAT will allow businesses to more efficiently manage working capital and improve the business climate”
Head of in-house control of the FTS of Russia Dmitry A. A. in an interview with the magazine “Tax policy and practice” was told about the imminent introduction of the national system of traceability of imported goods, as well as on a pilot project to reduce the duration of the Desk tax audit.
Events. Evidence. Comments
Special tax regime “professional income Tax”: issues of the self-employed
Head of the operational control Department of the Federal tax service of Russia V. G. Maltsev answered the questions of the webinar participants regarding the practice of applying Federal law No. 422-FZ of 27.11.2018 “on conducting an experiment to establish a special tax regime “tax on professional income””.
Current issues on personal income tax and insurance premiums in 2020
Mikhail Sergeev, head Of the Department of taxation of personal income and administration of insurance premiums of the Federal tax service of Russia, spoke at a webinar organized by the editorial Board of the journal “Tax policy and practice “and the company”Taxcom”.
Prospects for the introduction of electronic transport documents, approval of their presentation formats, and other issues of electronic document management development
The head of the Department electronic document management FNS of Russia F. V. Novikov spoke about the experiment of the Ministry of transport of Russia on implementation of electronic bill of lading and an electronic waybill for road transport in the carriage of passengers and cargo, as well as the draft resolution of the RF Government “On approval of Rules of transportations of cargoes by motor transport and on amendments to paragraph 2.1.1 of traffic Regulations of the Russian Federation”.
Changes in VAT legislation in 2020
A webinar under this title was held by the counselor of the Department value added tax Department of taxation of legal entities FTS of Russia O. S. Dolinskaya. The event is organized by the editorial Board of the magazine “Tax policy and practice”and the company “Taxcom”.
Ask and answer
Application of the CCT: explanation of individual situations
What should I do if my shift exceeds 24 hours? Do I need to punch the closing receipt if the online store payment and shipment of goods occurred on the same day? Is it possible not to specify the “product code” in the cash receipt if the marked product is included in the order order? Will the tax authorities carry out inspections of compliance with the requirements of the legislation of the Russian Federation on the application of the CCT from January 1, 2021 on complaints from individuals received in 2020? A. A. Batarin, head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia, Ph. D. in law, answered these and other questions from taxpayers.
Taxes and law
Comments on the latest explanations of the Russian Ministry of Finance on property taxation
Participants in tax relations should take into account publicly available information from the usrn on the date of application of the cadastral value of real estate objects. This approach ensures a guaranteed synchronization of the positions of the Federal registration service, tax authorities and taxpayers and is designed to avoid disputes. Detailed explanations of these and other issues can be found in the article.
Keywords: corporate property tax, transport tax, land tax, explanations of the Ministry of Finance of the Russian Federation
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., avtor1@nalogkodeks.ru
The imposition of vicarious liability of the supervising debtor of persons
Currently, there is a stable judicial practice, according to which the presence of the controlling person status alone is not enough to bring to subsidiary responsibility. Courts determine the degree of influence of a given person on the debtor’s management process, i.e. how significant it was, and also take into account other facts and arguments. For more information, see the article.
Keywords: debtor, bankruptcy case, subsidiary liability, controlling persons, judicial practice
Author: A. N. Vasiliev, Deputy head of the Department for ensuring bankruptcy procedures of the Federal tax service of Russia, avtor2@nalogkodeks.ru
Legal reference point
On the accrual of penalties for the amount of excise tax that is excessively reimbursed in the application procedure and is subject to refund by the taxpayer
The Federal tax service received a complaint about the decision to refuse to bring to responsibility for committing a tax offense in terms of accrual of penalties for the amount of excise tax reimbursed to the taxpayer in accordance with article 203.1 of the tax code of the Russian Federation, and subject to refund by the taxpayer based on the results of a Desk tax audit. For more information, see the article.
Keywords: taxes, disputes, complaint, Federal tax service
Author: S. E. Vasiliev, adviser of the state civil service of the Russian Federation, 3rd class, avtor15@npip.ru
Taxes: the lessons of history
The first English kings and taxes taxation and accounting
England-a classic example of Western democracy-has come a long and thorny way from the medieval state to the locomotive of the world industrial revolution. The economic and political power of the country increased along with the development of commodity-money relations, and taxes played an important role in this.
Keywords: taxes, history, England
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
Signature on the contract, primary document, invoice: a few problematic issues
For the purposes of taxation and accounting, the reality of the facts of economic life and the reliability of economic information about them are crucial. It happens that the signer in the document can not be “identified” or the authorized person refuses to recognize his signature. For an explanation of how such situations are resolved, see the article.
Keywords: signing, signatory, improper (unidentified, unauthorized) person, contract, primary document, invoice, corporate income tax, VAT
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph. D. in Economics, Sprosi.klimovu@gmail.com
Expenses on intra-group services for tax purposes
What conclusions the tax authority will come to during the tax audit based on the results of monitoring intra-group services depends on the circumstances of the case in their entirety, and first of all on the true purpose of the transaction. These recommendations and examples from arbitration practice will help you avoid mistakes.
Key words: intra-group services, the costs, the supporting documents, the tax on profit of organizations, court decisions
Author: E. N. Kolesnikova, adviser of the state civil service of the Russian Federation, 3rd class, avtor4@npip.ru
Accounting and tax accounting of transactions under the factoring agreement
When deciding to enter into a factoring agreement, it is important to analyze all the advantages and disadvantages of this financing tool and compare it with lending. It is possible that factoring will allow the organization to increase sales and make better use of working capital. For more information, see the article.
Keywords: factoring, financing for the assignment of a monetary claim,
documentation, accounting, VAT, corporate income tax
Author: E. V. korablina, audit Director, partners Audit service LLC, avtor2@npip.ru
Preferences workers: peculiarities of taxation
It explains the specifics of taxation by income tax, VAT, personal income tax and payment of insurance premiums when the organization provides employees with free meals, Parking spaces, and payment for classes in sports clubs, clubs, and sections. Disputes are considered taking into account the position of the Russian Ministry of Finance and judicial practice.
Keywords: food payment; representative event; provision of Parking space
Author: I. V. artel’nykh, accountant-consultant of osbi Audit firm LLC, gardering@yandex.ru
Tax risks arising during on-site tax audits: specifics of Russian practice
In the practice of tax relations, the concept of “tax risk” is most often considered from the point of view of the functioning of taxpayers. The study of state tax risks has received less attention from the scientific community. Meanwhile, an assessment of the state’s tax risks that arise during on-site tax audits is necessary to optimize tax processes.
Keywords: tax risks, on-site tax audit
Author: E. S. Osipova, Professor, Department of Economics and Finance of far-Eastern Institute of management-branch of Ranepa under the RF President, doctor of Economics, associate Professor, osipovaes2006@rambler.ru