№ 10/2021

Room person

“We understand that taxpayers are still in the process of adapting to the new requirements regarding the details of transactions and they need some time to finalize and verify their accounting systems”

In an interview with the editorial board of the journal “Tax Policy and Practice”, the head of the Office of Desk Control of the Federal Tax Service of Russia, A.A. Kasyanyuk, spoke about the regulatory legal acts adopted for the functioning of the national traceability system and the implementation of the norms of Federal Law No. 371-FZ dated 09.11.2020; the planned introduction of liability measures for non-compliance with the rules for working with documents on traceable goods; about errors identified by tax authorities when taxpayers submit notifications about the available remnants of goods subject to traceability.

“We offer certain rules that can be used by businesses, specialized market players (including EDI operators), state authorities that are ready to develop formats for their documents in accordance with the recommendations of the Federal Tax Service of Russia”

The Head of the Electronic Document Management Department of the Federal Tax Service of Russia, F.V. Novikov, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the development of formats for such documents as an electronic bill of lading, electronic accompanying sheet, electronic work order, contract, reconciliation act; about the use of a machine-readable power of attorney; about the upcoming amendments to Federal Law No. 63-FZ dated 06.04.2011 “On Electronic Signature”.

Ask — we answer

Electronic signature: how to get an organization and an individual

The Head of the Information Security Department of the Federal Tax Service of Russia, A.N. Solovyov, answered the questions of taxpayers concerning the procedure for obtaining qualified certificates of the electronic signature verification key by legal entities (individual entrepreneurs, notaries) at the certification center of the Federal Tax Service of Russia, as well as individuals from January 1, 2022.

Events. Evidence. Comments

Tax monitoring: changes in the regulatory framework from July 1, 2021

The speaker of the webinar, organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”, was the head of the Tax Monitoring Department of the Federal Tax Service of Russia M.A. Krasheninnikova.

CCT for the sale of labeled goods: new requirements, transition to the use of FFD 1.2, fiscal storage models

The questions of taxpayers were answered by the head of the Organizational and Methodological Department of the Department of Operational Control of the Federal Tax Service of Russia, Ph.D. A.A. Batarin.

Taxes and law

Balance of rights and obligations of collateral creditors in bankruptcy proceedings

The right of the state to pledge the property of debtors is an incentive for them not to evade collection, but to look for options for debt repayment, including by changing the terms of payment of taxes. The analysis of significant changes in legislation in the field of collateral relations, as well as judicial practice, is in the article.

Keywords: collateral creditor, debtor, bankruptcy legislation, requirements, mandatory payments, debt repayment

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

Review of court disputes related to the application of Article 54.1 of the Tax Code of the Russian Federation. Ending

The developed approaches of the courts to the consideration of disputes related to the identification by the tax authorities of the circumstances in which taxpayers receive unjustified tax benefits both as a result of intentional actions and due diligence in commercial turnover are reflected in three cases considered by the Supreme Court of the Russian Federation during the period of the provisions of Article 54.1 of the Tax Code of the Russian Federation.

Keywords: judicial practice, law enforcement practice, Article 54.1, Tax Code of the Russian Federation, unjustified tax benefit, choice of counterparty, formal document flow

Author: V.V. Zvankov, Head of the Legal Department of the Federal Tax Service of Russia, avtor3@nalogkodeks.ru

Conflicts of positions of courts and tax authorities on property taxation and their significance for subsequent law enforcement

Disputes on the conditions for calculating the property tax of individuals in relation to an object of unfinished construction, land tax with the use of an increasing coefficient and a tax rate of 1.5%, etc. are considered.

Keywords: personal property tax, land tax, tax disputes, court decisions, law enforcement


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

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

Express consultation

Electronic signatures: answers to questions

Since 2022, only the certification center of the Federal Tax Service of Russia issues a qualified certificate of the electronic signature verification key for the director. Where do I need to apply to get qualified certificates for the heads of the organization’s branches? What should I do if the head of the organization lost the protected USB-drive, on which the key of the organization’s EP was recorded in the Federal Tax Service of Russia? From January 1, 2022, qualified certificates from the Federal Tax Service of Russia will be uniform for all resources, including for the EGAIS “Alcohol”. In addition, such certificates will not specify a checkpoint. How should work be organized in the USAIS if there are several points of sale, and only one key is issued, and without using hardware cryptography on the carrier? The answers to these and other questions are in the material.

Legal reference point

On the calculation, withholding and transfer to the budget of income tax on income paid to a foreign organization for granting the right to use industrial equipment

The Federal Tax Service received a complaint about the decision to prosecute for committing a tax offense. Based on the provisions of the legislation on taxes and fees, the Convention between the Government of the USSR and the Government of Japan dated 18.01.1986 “On the avoidance of double Taxation with respect to income taxes” and the terms of the contract, the taxpayer should calculate, withhold and transfer to the budget the corporate income tax on income paid to a foreign organization at a rate of 10%. Details of the dispute are in the material. Author: S.E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 3rd class.

Keywords: taxes, disputes, Federal Tax Service

Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor16@npip.ru

Taxation and accounting

Certain taxation issues related to participation in the capital of the organization. Continuation

The legislator, distinguishing the mechanisms of capitalization through contributions to the company’s authorized capital and contributions to the company’s property, provides for various tax consequences of relevant corporate decisions. About how disputes are resolved when a taxpayer cannot confirm the realization of the right to contribute to property due to a lack of documentary grounds — in the article.

Keywords: contribution to property, transferring party, receiving party, corporate income tax

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

Issues of calculating VAT on leasing transactions

The specifics of VAT taxation are explained when transferring the leased item; on lease payments, including in part of the redemption value; when buying out the leased item, as well as returning part of the redemption value to the lessee upon termination of the contract, etc.

Keywords: leasing payments, VAT deduction, repayment of the purchase price in case of termination of the contract, purchase of the leased item

Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru

Submission of updated tax returns: in which cases penalties can be avoided

The payment of arrears and penalties preceding the filing of an updated tax return and the submission of an updated declaration protects the taxpayer (tax agent) from penalties. At the same time, it is important to replace the reporting before the tax authority detects errors. Recommendations are given taking into account the position of the Ministry of Finance of Russia and judicial practice.

Keywords: updated tax return, deadline for filing a tax return, deadline for paying tax

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

Specifics of payment of taxes, fees and other payments to the budget system by defense industry enterprises

The legal basis and mode of using a separate account for making payments under the state defense order are considered; features of control over the correctness of calculating the amounts of mandatory payments; issues of payment of fees, VAT refunds, as well as the transfer of funds to individuals.

Keywords: state defense order, state contract, authorized bank

Author: I.V. Obluchinsky, lawyer, avtor4@npip.ru

Transfer of residential premises to non-residential: legal basis, accounting, taxation issues

The law allows the use of residential premises for professional or individual entrepreneurial activities without transferring it to non-residential by citizens legally residing in it (including under a social employment contract). At the same time, certain conditions must be met. Details are in the article.

Keywords: procedure for transferring residential premises to non-residential, accounting, corporate income tax, VAT

Author: N.A. Nikiforov, Ulyanovsk region, tekelinikiforov@yandex.ru

Point of view

Reserve of upcoming expenses for the payment of remuneration at the end of the year in tax accounting (corporate income tax)