№ 4/2022

Room person

“The past year has been marked by a number of fundamental judicial decisions of the supreme judicial body regarding the application of the provisions of Article 54.1 of the Tax Code of the Russian Federation”

The Head of the Legal Department of the Federal Tax Service of Russia V.V. Zvankov told about the indicative cases, during the consideration of which the circumstances provided for in paragraph 1 of Article 54.1 of the Tax Code of the Russian Federation were revealed in the actions of taxpayers (distortion of information about the facts of economic life, about the objects of taxation to be reflected in tax and (or) accounting or tax reporting), as well as the facts non-compliance with the conditions provided for in paragraph 2 of this article (absence of a business purpose of the transaction, its execution by an improper person).

Trends in the development of the global e-commerce market and its taxation

One of the questions that was highlighted in her interview by the Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7 V.A. Sharova is devoted to additional measures to support IT companies, which are proposed to be introduced by Decree of the President of the Russian Federation No. 83 dated 02.03.2022.

Events. Evidence. Comments

Separate issues of calculating corporate income tax and filling out the declaration

Is it required to issue a bill of lading when transporting mail in order to confirm transport costs? Is it possible to write off the cost of the fixed asset completely by depreciation if it remains on the balance sheet? Should the depository organization form sheet 03 of the income tax declaration when paying dividends only in favor of recipients-individuals? A.Yu. Konkov, Deputy Head of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, answered these and other 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 — 2022: transformation of control and transition to FFD 1.2

What is the fate of Bill No. 33099-8, which, in particular, provided for new rules for the application of CCT in the markets? On the Wildberries and Russian Railways electronic platforms, the purchase is made and paid for in the personal account of the mobile application, a cash receipt is also sent there. Is it legal? Is there a benefit in the form of exemption from the use of CCT when trading within the framework of the organization’s participation in fairs and exhibitions of non-food products? The answers to these and many other questions were given by the speaker of the webinar, Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia, A.A. Sorokin.

Taxcom Spring Congress: changes in taxation and accounting in 2022

At the All-Russian Spring Online Business Congress of Takskom, representatives of the Federal Tax Service of Russia and independent experts discussed changes in corporate income tax reporting, innovations in the field of personal income tax and VAT, nuances of calculating and paying insurance premiums, as well as reporting on them in 2022, features of tax support, control and administration, risks and opportunities for officials and businesses.

Ask — we answer

Patent taxation system and insurance premiums

Is it possible to recalculate the cost of a patent in the event of a reduction in the size of the PVGD in the tax period by the law of the subject of the Russian Federation, which has retroactive effect? Can the sole proprietor refuse the patent received before the date of registration as a taxpayer applying the PSN (before the date of commencement of the patent)? Is there a possibility of obtaining a patent through the personal account of the sole proprietor? M.A. Sadykov, Head of the Department of Special Tax Regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia, answered these and other questions of taxpayers concerning the application of the patent taxation system, the calculation of the corresponding tax and the reduction of the latter on insurance premiums in various situations.

Legal reference point

On bringing to responsibility for failure to submit documents in due time

The tax authority, in connection with the failure by the taxpayer to comply within the prescribed period with his requirement to submit documents (information) issued outside the framework of tax audits, on the basis of Article 101.4 of the Tax Code of the Russian Federation, made a decision to hold a person liable for a tax offense provided for by the Tax Code of the Russian Federation (with the exception of a tax offense, the case of which is being considered in accordance with the procedure established by the Tax Code of the Russian Federation). 101 of the Tax Code of the Russian Federation), by which the taxpayer is held liable under paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation. Disagreeing with this decision, the taxpayer filed a complaint with the Federal Tax Service of Russia. Read about how this situation was resolved in the material.

Keywords: taxes, disputes, complaint, Federal Tax Service

Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, avtor15@npip.ru

Working with personnel

Research of the employee engagement index of the Central Office of the Federal Tax Service of Russia

The study of the engagement index is one of the most common HR tools in the personnel sphere, which allows you to determine the degree of an employee’s indifference to the work he does, as well as to assess the state of corporate culture as a whole. Organizations in which the majority of employees demonstrate high engagement rates tend to achieve results and develop faster.

Keywords: employee engagement, leadership, labor productivity, loyalty


M.R. Gladysheva, Deputy Head of the Department for the Development of Human Resources and Service Culture of the Federal Tax Service of Russia, m.gladysheva@tax.gov.ru

V.S. Prishchepa, Head of the Department for the Development of Human Resources and Service Culture of the Federal Tax Service of Russia, vsp@tax.gov.ru

Taxation and accounting

Current issues of land taxation

The review of topical issues received by the Federal Tax Service in 2021 and the first quarter of 2022, as well as explanations concerning the taxation of land plots, is presented.

Keywords: land plot, land tax, tax rate, non-intended use, land control


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

Taxation of income of a foreign person when selling a share in the authorized capital of a limited liability company

In order to eliminate the risks of making claims for unjustified tax benefits when selling a share at a nominal price or at a price significantly lower than the net asset value, the taxpayer must justify this decision. Explanations of these and other issues that arise when a foreign person sells a share in the authorized capital of the company are in the article.

Keywords: activity of tax authorities, cancellation of tax declaration (calculation), countering tax crimes, using the results of operational investigative activities


S.S. Kiseleva, Director of Audit Activities of the Yukon Audit Consulting Company/Experts and Consultants, office@yukon-co.ru

Taxes and law

Direct and indirect costs: consequences of incorrect qualification

The legislation on taxes and fees gives taxpayers the right to independently determine the list of direct and indirect expenses when calculating corporate income tax. But “independently” does not mean “arbitrarily”. Judicial practice shows that carelessness in this matter costs taxpayers dearly: during inspections, tax authorities often reclassify indirect expenses into direct ones with all the consequences that follow from this — additional tax, penalties and fines.

Keywords: direct expenses, indirect expenses, corporate income tax, judicial practice


S.V. Nikitina, tax expert, avtor3@npip.ru

Electronic document management

Typical mistakes in the organization and implementation of electronic document management with counterparties and tax authorities

The errors made during the interaction of taxpayers with each other and with tax authorities are analyzed: non-compliance with the requirement of mandatory EDI; the use of an unacceptable EDI channel and unacceptable formats of electronic documents, etc.

Keywords: electronic document management, typical errors, violations, counterparty, tax authority, interaction, electronic signature


M.A. Klimova, independent consultant-practitioner on taxation, accounting and labor law, Ph.D. in Economics, Sprosi.klimovu@gmail.com

Social insurance

Appointment and payment of temporary disability benefits in 2022

The conditions and duration of payment of temporary disability benefits, the procedure for its payment in case of part-time work, the specifics of calculating and confirming insurance experience, etc. are explained.

Keywords: sick leave, disability certificate, calculation of benefits, minimum wage, violation of the regime


M.V. Romanova, Professor of the Department of Economics and Finance of Moscow International University, Adviser to the State Civil Service of the Russian Federation, 2nd class, Associate Professor, Doctor of Economics, Sever1113@yandex.ru