№ 1/2021

From the first person

About the main changes in the tax legislation in terms of personal income tax from 2021

The deputy head of the Federal Tax Service of Russia, S. L. Bondarchuk, in an interview with the editorial board of the journal “Tax Policy and Practice”, commented on the innovations that expect personal income tax taxpayers and tax agents in 2021.

Room Person

“We plan to improve the software support “State Online Business Registration”»

The head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia, D. E. Kuzmichev, explained some issues related to the application of new forms of applications for registration of legal entities, individual entrepreneurs, peasant (farm) farms and the requirements for their registration, approved by Order of the Federal Tax Service of Russia No. ED-7-14/617@of 31.08.2020.

“The integration of the legislation of the Russian Federation on the application of the CCT in the Tax Code of the Russian Federation implies not just a fundamentally different approach to tax control, but a qualitatively new level of relations between taxpayers and tax authorities»

The head of the Organizational and Methodological Department of the Operational Control Department of the Federal Tax Service of Russia, Ph. D. A. A. Batarin, spoke about the expected changes in the field of KKT related to tax audits.

New legislation

New realities of tax regulation for controlling persons of foreign companies

As a result of the adopted amendments, the tax authorities were granted the right to request supporting documents from controlling persons who do not want to submit them. At the same time, the responsibility for the failure of the controlling person to submit documents confirming the amount of the CFC’s profit or tax exemption was introduced. For more information, see the article.

Keywords: controlling persons, controlled foreign companies, CFC, profit, income

Author: A.V. Tyukacheva, Deputy Head of the Price Tax Control Department No. 1 of the Transfer Pricing Department of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 3rd class, avtor2@nalogkodeks.ru

Events. Evidence. Comments

Taxcom Winter Business Congress: results of a difficult year and plans for the future

In the first decade of December, the All-Russian Winter Business online Congress “Taxes and Reporting in 2021” was held, organized by Takskom together with the editorial board of the journal “Tax Policy and Practice”. New rules, new services, new approaches to tax administration-experts from the central office of the Federal Tax Service of Russia, the Ministry of Finance of Russia, the Ministry of Internal Affairs of Russia and the best practical consultants helped the congress participants to understand all this.

Separate issues of taxation of transactions on foreign economic activity

The speaker of the webinar, organized by the editorial office of the journal “Tax Policy and Practice” together with the company “Takskom”, was the Deputy head of the Value Added Tax Department of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia I. S. Persikova. She explained what documents confirm the right of a foreign individual to compensation for VAT, which retail organizations can issue tax-free checks, spoke about innovations in relation to works (services), the sale of which is subject to zero VAT, etc.

Legal reference point

About the property tax deduction for personal income tax when transferring funds for the purchase of real estate by a third party on behalf of the taxpayer

The taxpayer, observing the mandatory procedure for pre-trial settlement of tax disputes, filed a complaint with a higher tax authority. According to the taxpayer, the refusal of the tax authority in the right to a property tax deduction for personal income tax in the presence of a power of attorney issued in simple written form does not comply with the norms of the current legislation on taxes and fees. The Federal Tax Service of Russia concluded that the decision made by the tax authority was unfounded. Details of the dispute-in the material of S. E. Vasiliev, adviser to the State Civil Service of the Russian Federation, 3rd class.

Keywords: taxes, disputes, complaint

Author: S. E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru

Taxes: history lessons

English taxpayers and Tax riots

In the context of the Hundred Years ‘ War between England and France (1337-1453), the situation of taxpayers deteriorated significantly, as they were additionally charged with military expenses. The situation was complicated by the plague of 1348, which reduced the population in some areas from a third to half. The plague was accompanied by the death of livestock, many fields remained uncultivated. As the production of goods fell, prices began to skyrocket.

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

Taxes and law

Current issues of applying the cadastral value of real estate objects as a tax base

Keywords: cadastral value, modified cadastral value, start of application, tax base

After the amendments to the Law on State Cadastral Valuation entered into force on 11.08.2020, a situation has developed in which, for tax purposes, the cadastral value established in the amount of the individual market value of a real estate object is applied depending on the procedure for determining it. To harmonize tax legislation and legislation on cadastral valuation, Chapters 30-32 of the Tax Code of the Russian Federation have been amended since 2021. For more information, see the article.


A.V. Lashchenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Councilor of the Russian Federation, 2nd Class, Ph. D., avtor1@nalogkodeks.ru

N. P. Ruleva, Associate Professor of the State University of Land Management (Moscow), Candidate of Economic Sciences, avtor1@npip.ru

Legal purism as a concept that has an intersectoral character

Keywords: legal purism, formalism, judicial disputes, jurisdiction

Extreme formalism (legal purism) leads to the illusion of a person’s right to protection, on the one hand, and to unjustified litigiousness, on the other. Based on the analysis of judicial practice, it is shown what conditions are the reason for using the appropriate terminology and what significance this may have for tax authorities.

Author: I. R. Talibov, Adviser to the Legal Department of the Federal Tax Service of Russia, i.talybov@nalog.ru

Commentary to Federal Law No. 252-FZ of 31.07.2020

Before the company’s charter provides for the right to withdraw from it for individual participants, it is necessary to pay attention to certain important legal norms. For example, it is recommended not to provide for a simplified procedure for exiting the company for participants with a share of less than 10 %, for companies involved in securities turnover, exchange trading.

Keywords: limited liability company, withdrawal of a participant from the company

Author: M. V. Romanova, Professor of the Department of Economics and Finance of the Moscow International University, Adviser to the State Civil Service of the Russian Federation, 2nd class, Associate Professor, Doctor of Economics, Sever1113@yandex.ru

Taxation and accounting

Tax accounting of technological losses

Along with the general principles of recognition of technological losses, the approaches to their justification and documentation are strictly individual for each economic entity. On the basis of illustrative examples from judicial practice, possible mistakes are described and recommendations are given on how to avoid them.

Keywords: technological losses, corporate income tax

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

Property and property rights: back to the future!

Gratuitous assistance in the form of non-cash funds received, non-documentary securities and digital rights from October 1, 2019 should have been reflected in the recipient’s taxable income. Such an order was unprofitable for taxpayers in a difficult 2020. About how this issue is resolved-in the article.

Keywords: property, property rights, Civil Code of the Russian Federation, taxation

Author: S. V. Nikitina, tax consultant, avtor4@npip.ru

Capital investments — new accounting category

The Ministry of Finance of the Russian Federation has adopted two new, very long-awaited federal accounting standards that change the methodology of accounting for fixed assets and capital investments. The article presents an analysis of the innovations of FSB 26/2020 and practical recommendations for its application.

Keywords: capital investments, actual costs

Author: O. A. Antoshina, Chief methodologist of the audit company AK Audit-EL, tax consultant, certified accountant-practitioner SIP / SIPA, business coach for MBA programs, certified teacher of the IPB of Russia, PhD, Associate Professor, olgantosh@mail.ru

Taxation of payments (compensations) to employees ‘ family members

It explains the specifics of taxation of the organization’s expenses for the education of employees ‘ children, vouchers to children’s camps and gifts; voluntary medical insurance of family members; material assistance in connection with the birth of a child, etc.

Keywords: conclusion of voluntary health insurance contracts

Author: I. V. Artel’nykh, accountant-consultant of LLC “Audit Firm “OSBI”, gardering@yandex.ru

Accounting and tax accounting of charity expenses

When an organization makes a decision to participate in charitable activities, it is necessary to assess the possibility and legality of its provision and conduct a thorough analysis of charitable expenses from the point of view of the possibility of tax accounting. The article explains all the nuances, taking into account the provisions of the Tax Code of the Russian Federation, the Civil Code of the Russian Federation and the position of the Ministry of Finance of the Russian Federation.

Keywords: charitable activity, donations

Author: O. E. Cherevadskaya, Deputy General Director of Audit Expert LLC, las-stiks@ya.ru

Conditions and features of the application of the investment tax deduction for corporate income tax