CONTENTS No. 7/20201 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
“The NPD is a simple, convenient and profitable way to legalize entrepreneurial activity”
The head of the Department of Operational Control of the Federal Tax Service of Russia V. G. Maltsev in an interview with the editorial board of the journal “Tax Policy and Practice” told about the preliminary results of the experiment on the establishment of a special tax regime “Tax on professional income”, the functionality of the mobile application “My Tax” and the opportunity to integrate this functionality into the services of banks and operators of electronic platforms, as well as the fight against abuse of this regime.
“We plan to accelerate and improve the process of state registration in electronic form”
The head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia D. E. Kuzmichev told about the changes in the part of state registration made by federal laws No. 350-FZ of 27.10.2020 and No. 143-FZ of 26.05.2021, about the new features of the service “State Registration of legal entities and individual entrepreneurs”, the mobile application “Personal Account of an individual entrepreneur” and the directions of further development of electronic business registration.
Events. Evidence. Comments
From “numbers” to artificial intelligence
Report on the International Tax Forum held at the Financial University under the Government of the Russian Federation
KKT: the formation of correction checks and for the refund of funds, the functionality of the mobile application “Checking checks of the Federal Tax Service of Russia”
Should sole proprietors who do not have employees apply KKT? What functions does the mobile application “Checking checks of the Federal Tax Service of Russia” perform? How to correctly generate a cash receipt for a refund if the refund is made after the final payment? A. A. Sorokin, Deputy Head of the Operational Control Department of the Federal Tax Service of Russia, answered these and other questions.
Ask — we answer
Current issues of profit taxation
Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia A. Yu. Konkov answered the questions of taxpayers regarding the recognition of individual income and expenses, the application of a reduced tax rate in the field of IT technologies.
The system of traceability of goods: notification of the import of goods, a report on transactions with them, notification of available balances
Will the notification of the import of goods subject to traceability from the EAEU member States to the territory of the Russian Federation and the application for the import of goods and payment of indirect taxes be valid simultaneously? How is the notification issued and what are its details? The provisions of Federal Law No. 371-FZ of 09.11.2020, which entered into force on 01.07.2021, were explained by the head of the Office of Desk Control of the Federal Tax Service of Russia A. A. Kasyanyuk.
Taxes and law
On the implementation of tax control of the validity of accounting for losses on corporate income tax
If a taxpayer reflects a loss in the tax return without the appropriate supporting primary documents on the basis of which accounting and tax accounting is conducted, the procedure for documenting expenses cannot be considered to be observed. The analysis of various disputable situations and court decisions is in the article.
Keywords: loss transfer, corporate income tax, supporting documents
Authors:
K. V. Novoselov, Deputy head of the control Department of the Federal, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of taxes and tax administration, Financial University under the Government of the Russian Federation, candidate of Economics, associate Professor, avtor2@nalogkodeks.ru
M. A. Zhuravlev, counselor of the Department of analysis and monitoring of the control of the control Directorate of the Federal tax service of Russia, post-graduate student of the Department of taxes and tax administration, Financial University under the Government of the Russian Federation m.zhur95@mail.ru
Significant decisions of the Supreme Court of the Russian Federation on VAT in 2020. Ending.
The article provides a detailed analysis of the decisions of the Supreme Court of the Russian Federation that supported the position of tax authorities in disputes related to the calculation and payment of VAT. In the comments on court cases, taxpayers pay special attention to the key legal aspects that influenced the conclusions of the courts.
Keywords: arbitration practice, VAT, unjustified tax benefit, VAT deduction
Author: A. A. Matitashvili, tax consultant, member of the Scientific and Expert Council of the Chamber of Tax Consultants, аvtor1@npip.ru
Legislative initiatives
Prospects for improving property taxation
An overview of measures to improve property taxation, implemented and planned for implementation in 2021, is given. Further steps in this direction, which will require making appropriate adjustments to the Tax Code of the Russian Federation, are analyzed.
Keywords: main directions of budget, tax, customs and tariff policy; cadastral value
Author: A.V. Lashchenov, Head of the Property Taxation Department of the Federal Tax Service of Russia, State Adviser of the Russian Federation of the 2nd class, Candidate of Law, avtor1@nalogkodeks.ru
Legal reference point
About determination of the VAT tax base in respect of subsidies received by the taxpayer in order to compensate for lost income in connection with the provision of discounts to lessees based on the price of the leased item, including tax
The tax authority concluded that the taxpayer in the period under review underestimated the VAT tax base by the amount of the subsidy received, since the amount of the latter was calculated based on the amount of the discount to lessees, including VAT. The details of the dispute are in the material.
Keywords: taxes, Federal Tax Service, complaint, VAT
Author: S. E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor17@npip.ru
Offers. Concepts. The prospects
On the current trends in the recognition of specific circumstances as a basis for mitigating liability for tax offenses
The current practice, according to the author, requires purposeful work to improve and clarify the rules for mitigating liability for tax offenses set out in Article 112 of the Tax Code of the Russian Federation. This will eliminate the high variability of decision-making by both the head of the tax authority and the court.
Keywords: mitigating circumstances, tax liability
Author: A. P. Matrelov, President of the Department “Rule of Law and Development”, academician, member of the Presidium of the IIA (in General Consultative status with the UN Economic and Social Council since 1995), Adviser to the Russian Academy of Sciences, Associate Professor of the Department of Civil Law Disciplines of the Gubkin Russian State University of Oil and Gas (NIU), Candidate of Law, zrelov@mail.ru
Taxation and accounting
Travel expenses in foreign currency: corporate income tax, personal income tax, insurance premiums
When sending an employee on a business trip, the employer must compensate the employee for his actual expenses, namely the amount in rubles that he spent on the purchase of the spent amount of currency on the territory of a foreign state. Explanations of the peculiarities of taxation, documentation of expenses and conversion of daily allowances into rubles are given.
Keywords: travel expenses, advance payment in foreign currency, advance payment in rubles
Author: T. L. Krutyakova, Deputy General Director of the publishing and consulting group “AiSi Group”, avtor3@npip.ru
Personal car for official purposes: tax consequences
The amount of compensation for the use of a personal car for official purposes is established by agreement of the parties, which means that it is exempt from taxation in full. And if the car does not belong to the employee on the right of ownership? Explanations of these and other issues can be found in the article.
Keywords: rationing of the amount of compensation, reimbursement of actual expenses, use of freight transport
Author: I. V. Artelnykh, accountant-consultant of LLC “Audit Firm “OSBI”, gardering@yandex.ru
New issues in the accounting of fixed assets. How new are they?
In 2021, not all organizations began to use the new rules for accounting for fixed assets, many took a wait-and-see attitude. Some issues that arise during the practical application of the new FSB are explained.
Keywords: object of fixed assets, capital investments, federal accounting standards
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, Candidate of Economics, associate professor, olgantosh@mail.ru
Remote work: important nuances for taxation
During the pandemic, many employers have mastered the”remote”. Some organizations are switching to this format completely, i.e. with respect to all employees, including management, personnel and accounting services. How should the document flow be organized? How is the location of the legal entity determined? The answers to these and other questions are in the article.
Keywords: remote (remote) work, place of work, workplace, personal income tax, insurance premiums
Author: M. A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Integration
Parafiscal payments in the tax system of Russia and in the world
Examples of parafiscal payments in the financial system of Russia and foreign countries are considered, as well as the policy of de-parafiscalization currently being implemented.
Keywords: parafiscality, non-tax payment, tax system, collection, tax
Author: D. I. Kolosov, chief specialist-expert of the Department of analysis and automation of pre-trial settlement processes and digitalization of the causes of disputes of the Department of Pre-trial Settlement of Tax Disputes of the Federal Tax Service of Russia, d.kolosov@nalog.ru