№ 4/2021

Room Person

“The system of traceability of goods introduced in our country is designed to play the role of the national segment of traceability of goods within the framework of the EAEU»

Federal Law No. 371-FZ of 09.11.2020 amended Parts one and two of the Tax Code of the Russian Federation to ensure the implementation of the national system of traceability of goods. Thus, from 01.07.2021, taxpayers carrying out transactions with goods subject to traceability in accordance with the legislation of the Russian Federation are required to submit to the tax authority reports on transactions with such goods and documents containing traceability details, in cases and in accordance with the procedure established by the Government of the Russian Federation. Details — in an interview with the head of the Department of Desk Control of the Federal Tax Service of Russia A. A. Kasyanyuk.

“We perceive electronic document flow through the prism of the life cycle of an electronic document (its creation, signing, transfer, verification, use, storage»

The head of the Electronic Document Management Department of the Federal Tax Service of Russia, F. V. Novikov, spoke about the measures to expand the electronic document flow carried out by the Federal Tax Service of Russia in 2020, about the preparation of methodological recommendations for the exchange of electronic documents and the development of electronic document formats, as well as about the formats of machine-readable power of attorney for submission to tax authorities (B2G) and for use between economic entities (B2B).

Events. Evidence. Comments

Personal income tax: new in the order of calculation and receipt of tax deductions

From what date is the term of ownership of an apartment counted when buying under an equity participation agreement in construction, if an increase in the area was revealed, which had to be paid for? How is a single dwelling determined? How is the time of payment of the cost of the contract of equity participation in construction determined, if the property is taken as a mortgage? These and other questions of the participants of the webinar, organized by the editorial office of the journal “Tax Policy and Practice” together with the company “Takskom”, were answered by the Deputy head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia V. D. Volkov.

Cash receipt and strict reporting form: when to apply and how to issue for the purposes of VAT exemption

The webinar speaker-Head of the organizational and methodological department of the Operational Control Department of the Federal Tax Service of Russia A. A. Batarin-helped taxpayers to understand the complex situations associated with the use of cash registers in the implementation of payments.

Taxcom Congress: Explanations of tax legislation innovations

Report on the All-Russian Online Business Congress for Accountants and Managers, which gathered more than 3,000 participants from all over the country.

Ask — we answer

Current issues of taxation of property used in business activities

Explanations on some practical situations were given by the Head of the Property Taxation Department of the Federal Tax Service of Russia, Ph. D. A.V. Lashchenov.

Legal reference point

About application of tax rates at calculation of the land tax in respect of the land plots acquired (provided) for individual housing construction

The tax authority sent a tax notice to the taxpayer, in which the land tax for land plots was calculated using the tax rate of 1.5% provided for in subclause 2 of clause 1 of Article 394 of the Tax Code of the Russian Federation. Not agreeing with this calculation, the taxpayer filed a complaint with a higher tax authority. The details of the dispute are in the material.

Taxes: history lessons

“Boston Tea Party”: tax revolt as the beginning of a new state

Probably, many people have heard about the severity of US laws related to the punishment for tax crimes. However, this was not always the case. The American colonists of the eighteenth century would be very surprised to learn how much the attitude towards taxes and taxation has changed in American society. For more information, see the article.

Keywords: taxes, history, USA

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

On determining the amount of taxable income when selling a share in the authorized capital of the company

The property contributed by an individual to the authorized capital of the company is accepted for tax accounting at the cost determined on the basis of documented expenses for its acquisition. This amount is the amount of the property tax deduction, by which an individual has the right to reduce income in the event of the sale of a share in the company. For more information, see the article.

Keywords: property tax deduction, personal income tax, nominal value of the participant’s share

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

Taxation and accounting

The moment of occurrence of the tax base for VAT for the contractor, if the customer evades the signing of the act or approves it

The presence of certain shortcomings in the results of the work performed allows the customer to demand that the contractor eliminate them, but does not give the right to refuse acceptance and payment. Therefore, the courts usually accept unilateral acts of contractors and oblige customers to make payment. Analysis of various situations and legal proceedings between contractors and customers — in the article.

Keywords: construction contract, execution of the act of delivery and acceptance unilaterally

Author: A. A. Matitashvili, Tax consultant, member of the Scientific and Expert Council of the Chamber of Tax Consultants, avtor3@npip.ru

Deductions from an employee in case of overpayment: counting error and unprocessed vacation days

The article considers ways to eliminate errors made by the employer when calculating with the employee, taking into account the requirements of the Labor Code of the Russian Federation. Recommendations are given for documenting the refund of the overpayment. Illustrative examples from judicial practice are given.

Keywords: salary, overpayment, counting error, debt to the employer for unworked vacation days

Author: E. V. Karsetskaya, lawyer, labor law expert, Elena.karsetskaya@mail.ru

Creating holding companies to own Russian assets: how to structure the tax aspect

When choosing a jurisdiction for a holding company, many factors are taken into account. The basic approaches and trends for business representatives are analyzed. Thus, according to the authors, for international groups of companies with both Russian and foreign beneficial ownership, the option of recognizing a foreign holding as a Russian tax resident is more preferable. For more information, see the article.

Keywords: foreign holding company, Russian tax residency


E. V. Nepomnyashchikh, Director of the Department of Taxation and Legal Services, EY, Ph. D., Evgeny.Nepomnyashchikh@ru.ey.com

N. A. Averina, Senior Consultant, Tax and Legal Services Department, EY, Nataliya.Averina@ru.ey.com

Taxation of expenses of the organization related to the dismissal of an employee

If the amount of payments made upon the employee’s dismissal is significantly higher by agreement of the parties, or its amount is not comparable to the employee’s labor contribution, the organization has the burden of disclosing evidence justifying these payments. An explanation of certain nuances of taxation of expenses related to the dismissal of an employee, taking into account the position of the Ministry of Finance of the Russian Federation and judicial practice, is given in the article.

Keywords: severance pay, employee’s debt for unused vacation, payments under VHI contracts

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

FSB 6/2020 “Fixed assets”: depreciation, impairment, write-off

The main aspects of accounting for fixed assets (OS) related to the entry into force of the new federal standards are considered. Explanations of the features and methods of calculating depreciation of fixed assets, checking for impairment, writing off and disclosing information in the accounting (financial) statements are given.

Keywords: property, plant and equipment, useful life, depreciation elements, impairment

Author: O. A. Antoshina, Chief methodologist of the audit company “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

Currency control of foreign trade transactions: changes made and expected

When planning foreign trade transactions involving foreign exchange transactions, the parties should consider not only the conditions for the execution of the transaction, but also the measures to be taken in the event of its non-fulfillment, and carefully read the changes in this area. The article focuses on the key aspects of currency legislation and currency control.

Keywords: currency transactions, currency control, currency control agents, currency control bodies, responsibility for violations

Author: Yu. B. Tubanova, Head of the Laboratory of Information Customs and Tax Technologies of the North-Western Institute of Management of the RANEPA under the President of the Russian Federation, tubanova-yb@ranepa.ru


National cryptocurrencies: advantages and disadvantages

The advantages and disadvantages of introducing national cryptocurrencies for the tax system and public finances are analyzed. The relevance of the study is due to the growing trend of the practical role of cryptocurrencies in the formation of the international system of financial relations. Trends in the development of the cryptocurrency market are considered. Examples of foreign practices are analyzed.

Keywords: cryptocurrency market, cryptocurrencies, national cryptocurrencies, public finance

Author: A.V. Yershov, Post-graduate student of the Plekhanov Russian University of Economics, Head of the Department of the Interregional Inspection of the Federal Tax Service of Russia for Major Taxpayers No. 9, alex.yershoff@mail.ru

Judicial settlement of transfer pricing issues in the exercise of control over the activities of holding companies