CONTENTS NO. 11/2021 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Room person
Reforming the corporate property tax: implemented stages and immediate prospects
The Head of the Property Taxation Department of the Federal Tax Service of Russia, Ph.D. in Law A.V. Laschenov gives explanations on key methodological issues of taxation of property of organizations, both already resolved and pending.
“In the future, we plan not only to evaluate the package of documents, but also to determine the place of the organization in the rating of all participants in tax monitoring”
The Head of the Tax Monitoring Department of the Federal Tax Service of Russia, M.A. Krasheninnikova, spoke about the innovations of Federal Law No. 470-FZ of December 29, 2020, including the evaluation of documents submitted simultaneously with the application for tax monitoring.
Tax administration
Analysis of the Federal Tax Service of Russia: development priorities
Events. Evidence. Comments
Selected practical issues related to the traceability system
Is the product traceable if there is no information about its origin? If the goods are received by the organization from bailiffs, how and by whom should the invoice be issued? How to act if there is no batch registration number? Explanations on these and other issues were given by the head of the Office of Desk Control of the Federal Tax Service of Russia A.A. Kasyanyuk. The meeting with taxpayers took place as part of a webinar held by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.
Some issues of electronic document management, use of electronic signature and machine-readable power of attorney
Will it be possible to use in 2022 a machine-readable power of attorney, formed in accordance with the order of the Federal Tax Service of Russia dated 30.04.2021 No. ED-7-26/445@, when signing documents by employees of the organization and in what program can it be formed? Should this power of attorney be duplicated on paper for submission to the tax authority? These and other questions were answered by the Head of the Electronic Document Management Department of the Federal Tax Service of Russia F.V. Novikov.
Application of CCT: new draft of the Federal Tax Service of Russia, upcoming changes and rating of the most frequent violations
Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin spoke about the large-scale industry project of the Federal Tax Service of Russia “Exclusion of unfair behavior in the markets”, planned changes to regulatory legal acts aimed at strengthening control over the use of online cash registers in the markets.
Taxcom Congress: about innovations in taxation and accounting from the first hand
At the All-Russian Autumn Online Business Congress of Takskom, representatives of the Federal Tax Service of Russia and independent auditors reviewed the latest changes in VAT, personal income tax, income tax and other taxes, as well as innovations in accounting and the use of electronic signatures.
Ask — we answer
Current explanations on the new procedure for obtaining an electronic signature in the CC of the Federal Tax Service of Russia
A.N. Solovyov, Head of the Information Security Department of the Federal Tax Service of Russia, answered taxpayers’ questions related to the application of the new provisions of Federal Law No. 63-FZ dated 06.04.2011 “On Electronic Signature”, including obtaining a qualified certificate of the electronic signature verification key at the certification center of the Federal Tax Service of Russia.
Taxes and law
Controversial issues of taxation of developers of apartment buildings: the position of the Supreme Court of the Russian Federation
On what date should the developer reflect income in his accounting? If the funds received from the shareholders are not enough to cover the actual costs of the developer for construction, can this difference reduce the tax base for income tax? The answer to these and other questions, taking into account the position of the Supreme Court of the Russian Federation, is in the article.
Keywords: developer, apartment building, VAT, corporate income tax, land tax, integrated development of the territory
Author: A.A. Matitashvili, tax consultant, member of the Scientific and Expert Council of the Chamber of Tax Consultants, avtor2@npip.ru
Legal reference point
On the application of the VAT rate in relation to related services
As part of a desk tax audit, the tax authority established an unlawful application by the taxpayer of the right to a VAT deduction in respect of invoices with the allocated amount of VAT at the rate of 18% due to their non-compliance with the requirements of Article 169 of the Tax Code of the Russian Federation. According to the tax authority, the services rendered by the taxpayer’s counterparty are separate stages of the work of the state contract in the field of space activities and are subject to taxation in accordance with sub-clause 5, clause 1, Article 164 of the Tax Code of the Russian Federation at a rate of 0%. Details of the dispute are in the material.
Keywords: taxes, disputes, Federal Tax Service, complaint
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru
Taxes: History Lessons
Tax: the root of evil
The topic of philosophical understanding of taxes, the development of taxation principles, the construction of a socially just society has not yet lost its relevance, and this is natural. “Two things are inevitable— death and taxes,” said Benjamin Franklin (1706-1790). But even in the XX century, despite global upheavals and political cataclysms, there were philosophers reflecting on the role of taxes in the life of society. One of them is a well—known representative of the American conservative movement “Old Right” Frank Khodorov (1887-1966). Details are in the article.
Keywords: taxes, history, USA
Authors:
N.F. Polyakov, Deputy General Director of FKU “Tax-Service” of the Federal Tax Service of Russia, Doctor
of Economics, pnf-5200@mail.ru A.A. Panasenko, Deputy Head of the Department for the Organization of Archival Funds of the FKU “Tax-Service” of the Federal Tax Service of Russia, avtor3@npip.ru
Taxation and accounting
Separate issues of calculation of transport tax
The specifics of calculating the transport tax in the event of the death or destruction of a vehicle, including during disposal; de-registration; in the absence of registration or the presence of temporary registration, etc. are explained.
Keywords: amendments to the Tax Code of the Russian Federation; forced seizure, theft, destruction of a vehicle
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
The FSB Financial Instruments Project: Accounting implications for organizations that are not professional participants in the securities market
A detailed analysis of the FSB draft is given, affecting issues whose solution is not regulated in the current Russian accounting practice. The draft standard introduces significant changes to the accounting procedure for financial instruments and will be applied approximately from the reporting for 2022.
Keywords: federal accounting standard, financial instruments, financial assets
Author: E.V. Kulikova, Member of the Chamber of Tax Consultants of Russia, avtor4@npip.ru
Documenting expenses for tax purposes: a few touches to the portrait against the background of FSB 27/2021
The separate provisions of the FSB 27/2021 standard are analyzed, which establishes or specifies the rules for documenting the facts of economic life. Attention is drawn to the new opportunities for optimizing accounting that open up in connection with the entry into force of this standard.
Keywords: accounting, tax accounting, document management, primary accounting document
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Accounting policy of the organization-2022: individual elements
A number of new federal accounting standards will come into force on January 1, 2022. When forming the accounting policy for 2022, it is necessary to take into account these changes. The analysis of practical aspects of the formation of a new accounting policy is given.
Keywords: inventories, work in progress, actual cost, fixed assets, impairment testing
Author: O.A. Antoshina, Chief Methodologist of 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
Employees-foreign citizens: features of the calculation of insurance premiums
The accrual of insurance premiums for payments to working foreign citizens depends on their legal status, country of citizenship and has a number of features. Details are in the article.
Keywords: insurance premiums, foreign citizen, insured persons
Author: A.V. Milyaev, tax consultant, mily4ev.a@yandex.ru
Problems and ways to solve them
The problem of the lack of differentiation of the amount of the state fee in arbitration proceedings for individuals when considering a dispute about the invalidity of a transaction
The problem of the lack of differentiation of the amount of the state fee in arbitration proceedings for individuals when considering a dispute about the invalidity of a transaction in a bankruptcy case is identified, which leads to a violation of the constitutional right of citizens to judicial protection and access to justice. A method of solving the problem under consideration through constitutional judicial control is proposed.
Keywords: state duty, bankruptcy case, accessibility of justice, constitutional judicial control
Authors:
O.G. Klepikova, Associate Professor of the Department of Constitutional and Municipal Law of Ryazan State University named after S.A. Yesenin, Candidate of Law, o.klepikova@365.rsu.edu.ru
E.V. Eroshina, Director of Tsemstroy LLC, practicing lawyer, ew.eroshina@yandex.ru