№ 2/2022

The person
“Now, in certain cases tax return on form 3-NDFL not include the proceeds from the sale of property”
Innovations in the field of personal income tax, which entered into force in 2022, as well as those, which are applicable to earlier tax periods, said the Deputy head of the Department of taxation of incomes of physical persons and the administration of insurance FTS of Russia D. V. Volkov.
Insurance premiums — 2022
An interview with the Deputy head of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia D.A. Morozov is devoted to changes in the procedure for calculating and paying insurance premiums, as well as legislative initiatives for the short term.
Events. Evidence. Comments
Selected practical issues related to the traceability system
A.A. Kasyanyuk, Head of the Office of Desk Control of the Federal Tax Service of Russia, answered the questions of taxpayers asked during the webinar organized by the editorial board of the journal “Tax Policy and Practice” together with the company “Taxcom”.
Online sales registers: application practice, trends and transformation
The speaker of the webinar under this name was the Deputy head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin. He answered the questions of the CCT users regarding the application of the new norms (we are talking about changing the requirements for fiscal storage and for the CCT used in the sale of marked goods) and correcting errors in the cash receipt, and also gave explanations on other specific situations that arise in practice.
New in legislation
New in Property taxation: Comments on Federal Law No. 382-FZ of 11/29/2021
The provisions of the law concerning the differentiation of the conditions for the application of reduced tax rates and tax benefits; taxation of land plots intended for agricultural production and not used for their intended purpose, etc. are explained.
Keywords: transport tax, corporate property tax, land tax, notification of the calculated amount of tax
Author: 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
Taxes and law
Application of the calculation method for determining the value of minerals by companies producing copper and nickel-containing ores in Russia
The judicial practice on disputes between companies extracting copper and nickel-containing ores and tax authorities is investigated. It is concluded that in the vast majority of cases, this category of taxpayers of the Mineral Extraction Tax recognizes such ores as a type of extracted mineral, and uses the calculation method to determine their value.
Keywords: mineral extraction tax, solid minerals, natural rent, copper
N.S. Kostrykina, Researcher at the Tax Policy Research Laboratory of the RANEPA Institute for Applied Economic Research under the President of the Russian Federation, kostrykina-ns@ranepa.ru
E.V. Melkova, Researcher at the Tax Policy Research Laboratory of the RANEPA Institute for Applied Economic Research under the President of the Russian Federation, melkova-ev@ranepa.ru
Review of the most important decisions of the Supreme Court of the Russian Federation on taxes in the 2nd half of 2021
The article analyzes the decisions of the Supreme Court of the Russian Federation related to the refusal to deduct VAT due to missing a 3-year period, signing invoices using facsimiles, unjustified division of expenses into direct and indirect, etc.
Keywords: tax disputes, decisions of the Supreme Court of the Russian Federation, taxpayer, tax authority
Author: A.A. Matitashvili, tax consultant, member of the Scientific and Expert Council of the Chamber of Tax Consultants, avtor3@npip.ru
Legal reference point
On the procedure for calculating the amounts of excise tax on crude oil
The Federal Tax Service received a complaint about the decision to refuse to bring to justice for committing a tax offense. During its consideration, the following circumstances were revealed. As part of a desk tax audit, the tax authority found that the taxpayer, in violation of Articles 182, 187, 193, 200 of the Tax Code of the Russian Federation, overstated the volume of crude oil sent for processing, which led to an increase in the amount of excise tax deductions based on paragraph 27 of Article 200 of the Tax Code of the Russian Federation. The details of the dispute are in the article by S.E. Vasiliev, Adviser to the State Civil Service of the Russian Federation, 3rd class.
Keywords: taxes, disputes, Federal Tax Service, complaint, excise taxes
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru
Tax administration
Analysis of the structure and dynamics of corporate income tax receipts during the spread of coronavirus infection
The structure of corporate income tax receipts is analyzed in the context of the main system-forming sectors of the economy, including taking into account changes in the external world market and its impact on the financial and economic activities of organizations, in the period from the beginning of the spread of coronavirus infection to the present.
Keywords: corporate income tax, tax receipts, tax base for tax calculation, tax revenues, coronavirus infection
Author: A.E. Yudin, Consultant of the Department of Automation of Analytical Systems of Analytical Management of the Federal Tax Service of Russia, a.yudin@tax.gov.ru
Taxes: History Lessons
The first customs fees: on the way from the Varangians to the Greeks
A new cycle dedicated to the history of customs taxation in Russia begins with a story about the main trade route that passed through the seas and rivers from Scandinavia through Eastern Europe to Byzantium. You can learn about the rules of international trade in force at that time from the extant treaties of “peace and love” of the Rus with the Byzantines, the first of which dates back to 860. The terms of the contracts changed, but still researchers claim that Russian merchants enjoyed exceptional privileges.
Keywords: taxes, history, Russia, trade
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
Taxation and accounting
Separate taxation issues related to participation in the capital of the organization: differences between the methods of replenishment of assets
The norms of the Tax Code of the Russian Federation aimed at increasing the investment attractiveness of Russian organizations, which expand the circle of persons and the potential of resource allocation in the group, are considered. The differences between two ways of replenishing assets are analyzed — by a participant in favor of an organization and by an organization in favor of a participant.
Keywords: contribution to the authorized capital, contribution to property, tax consequences
Author: I.R. Talibov, Advisor to the Legal Department of the Federal Tax Service of Russia, i.talybov@tax.gov.ru
Accounting for transactions on loans received in accordance with IFRS
Explains the rules for accounting for loans received on non-market terms from organizations reporting under IFRS. Answers to questions are given: what is considered the fair value of the loan at initial recognition? what assessment should be used for further reflection of the loan? and others .
Keywords: loan, non-market conditions, market interest rate, IFRS, Russian accounting rules
N.F. Tarasova, Lead Auditor of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
L.E. Alekseeva, Deputy General Director of Audit, Consulting and Law+ LLC, akp-plus@yandex.ru
Responsibility for the unverified book of income and expenses
For the absence of properly certified books of income and expenses, a taxpayer may be held liable for tax liability, in particular, under Article 120 of the Tax Code of the Russian Federation. An explanation of all the nuances is in the article.
Keywords: accounting book, income, expenses, object of taxation, individual entrepreneur
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Calculation of VAT in case of gratuitous transfer of property
The specifics of the calculation (exemption from payment) are explained VAT in the following situations: when transferring gifts as an addition to the main product, providing free meals to employees, gratuitous transfer of funds, transfer of property as an investment, contribution to property and to the authorized capital of the company.
Keywords: advertising products, free meals for employees, transfer of funds
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Expenses for the repair of fixed assets in accounting and for tax purposes
In order to avoid errors in accounting and tax accounting, a clear distinction is required between repair work and work to improve the facility, as well as major repairs and reconstruction. This is evidenced by the relevant decisions of the courts, which have recently become more and more. Explanations and examples of such solutions are in the article.
Keywords: fixed asset, object of taxation, expenses, repair, modernization
Author: M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Candidate of Economics, Sprosi.klimovu@gmail.com
Depreciation after reconstruction (modernization) of fixed assets for the purpose of calculating income tax
The procedure for calculating depreciation on fixed assets that have already been fully amortized by the time of reconstruction (modernization) is ambiguous today. According to the author, the amendments made to the Tax Code of the Russian Federation by Federal Law No. 305-FZ dated 02.07.2021 will allow avoiding disputes on this issue from 2022. The analysis of the position of the Ministry of Finance of the Russian Federation, tax authorities and judicial practice is in the article.
Keywords: reconstruction (modernization), fixed assets, depreciation, corporate income tax
Author: T.L. Krutyakova, Deputy General Director of the publishing and consulting group “AISI Group”, avtor3@npip.ru