№ 2/2021

Room Person

“For two years, special intervals of interest rates on debt obligations in controlled transactions have been established that are comfortable for taxpayers»

In 2020, amendments were made to the Tax Code of the Russian Federation, including Chapter 25 “Corporate Income Tax”, most of which have been in effect since the beginning of this year. A. Yu.Konkov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, spoke about innovations in the field of profit taxation.

Changes in excise taxes and mineral extraction tax

The head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A. A. Vodovozov told about the changes made to the Tax Code of the Russian Federation in terms of excisable goods; about the amendments to the forms of declarations on excise taxes on tobacco products, petroleum products, cars and motorcycles, on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, etc.

Events. Evidence. Comments

Tax monitoring: results of the 2020 bid campaign and prospects

The Head of the Tax Monitoring Department of the Federal Tax Service of Russia, M. A. Krasheninnikova, explained the main objectives of the adoption and key provisions of Federal Law No. 470-FZ of 29.12.2020, which amended the Tax Code of the Russian Federation in terms of improving tax monitoring and certain tax issues.

VAT: Current issues on the introduction of a product traceability system and working with tax gaps

From 01.07.2021, the national system of traceability of goods will be launched. The head of the Department of Desk Control of the Federal Tax Service of Russia A. A. Kasyanyuk gave explanations on certain situations and answered questions from Internet users asked during the webinar.

New registration forms: some questions about filling out and submitting documents

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

Ask — we answer

Special tax regimes: features of application and rejection of UTII

Since 01.01.2021, the system of taxation in the form of UTII has ceased to operate. However, the transition to other tax regimes does not happen simultaneously. The head of the Department of Special tax regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, M. A. Sadykov, told about how to properly complete the activities subject to UTII.

New legislation

Regional property taxes: novelties of 2021

Explanations of the changes that taxpayers should take into account in 2021 are given: a new procedure for calculating tax in respect of a vehicle that has ceased to exist due to its death or destruction; a new list of passenger cars with an average cost of 3 million rubles; an updated regional List of real estate objects; elements of taxation (tax rates and benefits) changed by the laws of the constituent entities of the Russian Federation, etc.

Keywords: transport tax, corporate property tax, amendments to the Tax Code 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, 2nd class, Ph. D., avtor1@nalogkodeks.ru

Taxes and law

Compliance by the tax authorities with the interests of the state as a creditor in the sale of the bankrupt’s property

In order to ensure the interests of the state as a creditor in bankruptcy proceedings, the tax authorities take all necessary measures to comply with the rules and restrictions established by law, which guarantee the repayment of debts to the budget in the framework of fair competition. The article analyzes the problematic aspects of this procedure, taking into account the judicial practice.

Keywords: bankruptcy, debtor, creditors ‘ interests, bankruptcy trustee, bidding

Author: A. N. Vasiliev, Deputy Head of the Department for Ensuring Bankruptcy Procedures of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Application of mitigating circumstances in case of intentional non-payment of tax

According to the Investigative Committee of the Russian Federation and the Federal Tax Service of Russia, the guilt of a person should not be based on assumptions, on considerations of the probability of certain facts. Intent can be proved by the totality of the circumstances of the commission of a tax offense in their unity, interrelation and interdependence. To understand the nuances of applying sanctions for illegal actions, an analysis of judicial practice will help.

Keywords: Tax Code of the Russian Federation; circumstances mitigating liability; intentional non-payment of tax

Author: V. V. Tsygankov, Adviser to the State Civil Service of the Russian Federation, 3rd class, tax consultant, Head of the SBS Legal Practice, v.deyures@yandex.ru

Legal reference point

About the property tax deduction for personal income tax when purchasing an apartment by a participant of the accumulative mortgage system of housing provision for military personnel

The taxpayer repaid the debt on the payment of the apartment using the funds provided to him as a participant of the accumulative mortgage system (NIS). On this basis, the tax authority concluded that the taxpayer did not confirm the fact of purchasing an apartment at the expense of his own funds, and denied him the right to a property tax deduction for personal income tax.

Keywords: tax deduction, taxes, disputes, complaint

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

Problems and ways to solve them

Accounting (financial) statements in electronic form and on paper: similarities and differences

The presentation of accounting (financial) statements in electronic form has become one of the important steps in the development of the processes of digitalization of the Russian economy. However, the experience of 2019 showed that a comprehensive improvement of accounting legislation is required. For more information, see the article.

Keywords: electronic financial statements, financial statements on paper


E. V. Kulikova, Head of Accounting Methodology, B2B Department, Mail.ru Group, avtor2@npip.ru

V. A. Fedorchenko, Post-graduate student of the Department of Finance, Taxation and Financial Accounting, AOCHU VO “Moscow Financial and Law University MFUA”, avtor3@npip.ru

Taxes: history lessons

Philosophers of the Enlightenment: Reflections on taxes

“No question of state requires such wise and prudent consideration as the question of what part should be taken from the subjects and what part should be left to them.” This is one of the famous quotes about taxes, written by the Enlightenment philosopher Charles Montesquieu (1689-1755). In his work “On the Spirit of Laws”, a large section is devoted to the study of the relationship between the collection of taxes and the amount of state revenue, as well as the rights of taxpayers.

Keywords: taxes, history, the age of Enlightenment

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

Individual issues related to the state registration of legal entities and individual entrepreneurs

How does the Unified State Register of Legal Entities reflect information about the address of a legal entity? In what order is the state registration of an individual as an individual entrepreneur carried out using the mobile application “Personal Account of an individual entrepreneur”? In what order are changes made to the Unified State Register of Legal Entities concerning the transfer of a share or part of a share in the authorized capital of an LLC on the basis of a court act or an arbitration court decision that has entered into legal force? These and other questions were answered by the adviser of the State civil service of the Russian Federation of the 2nd class S. V. Gladilin .

Taxation and accounting

To the employer’s accountant about the main changes in personal income tax in 2021

Clarifications are given regarding the introduction of a progressive personal income tax scale from 2021; the procedure for evaluating the main and other tax bases, filling out a new form for calculating tax amounts calculated and withheld by a tax agent (6-personal income tax), etc.

Keywords: personal income tax, personal income tax, progressive scale

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

FSB 6/2020 “Fixed assets”: key provisions and innovations

The most important parameters of the new standard FSB — 6/2020 are considered, including the definition of the useful lives of property, plant and equipment; methods of their assessment and revaluation; the requirement for mandatory testing for impairment; features of accounting for changes in the carrying amount due to impairment.

Keywords: property, plant and equipment, useful life, revalued cost, impairment

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

Withdrawal of a legal entity from the company: tax consequences

The article considers the procedure for reflecting income in the accounting and tax accounting of a legal entity that has left the company by alienating its share to the company, as well as in the corporate income tax declaration.

Keywords: limited liability company, withdrawal of a participant, alienation of a share, accounting and tax accounting

Author: N. F. Tarasova, Lead Auditor of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru

Some features of preparation for the preparation of accounting (financial) statements

It explains the main aspects related to the audit and preparation for the submission of annual financial statements, including the inventory of assets and liabilities; the reflection of objects in accounting. Recommendations are given for updating the accounting policy and eliminating inconsistencies, etc.

Keywords: accounting (financial) statements, inventory, accounting, accounting object, errors