№ 6/2022

Room person

“The Federal Tax Service of Russia is conducting an experiment on the exchange of electronic powers of attorney based on blockchain”

The Head of the Electronic Document Management Department of the Federal Tax Service of Russia, F.V. Novikov, spoke about plans for the development of electronic document management, about the results of the activities of the certification center of the Federal Tax Service of Russia, about conducting an experiment on the exchange of machine-readable powers of attorney based on blockchain.

“Until 01.01.2023, tax monitoring participants need to prepare their information systems for integration with AIS “Tax-3″”

The head of the Department of Tax Monitoring Systems of JSC “GNIVTS” A.A. Sharabaiko spoke about the new requirements for information interaction with participants of tax monitoring, the procedure for granting access to taxpayers’ information systems to tax authorities, a pilot project for integration with AIS “Tax-3”.

Events. Evidence. Comments

Topical issues on the application of the automated simplified taxation system

The head of the Department of Special tax Regimes of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia M.A. Sadykov continues to answer questions concerning the application of a new special tax regime — the automated simplified taxation system (AUSN), which come from business entities, including during webinars organized by the editorial board of the journal “Tax Policy and Practice” and the company “Takskom”. The answers to the most interesting of them are in this issue.

Comments on current proposals to change the rules of taxation of immovable property of legal entities

An overview of legislative initiatives concerning the taxation of property of legal entities is given. Their legal and economic justification is given, taking into account the opinion of the Ministry of Finance of the Russian Federation, judicial authorities, as well as the provisions of the “Main directions of budget, tax and customs tariff policy for 2022 and for the planning period of 2023 and 2024”.

Keywords: corporate property tax, cadastral value, land tax, amendments, Tax Code of the Russian Federation, information exchange


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, Candidate of Economics, avtor1@npip.ru

Ask — we answer

Selected practical issues related to the traceability system

Is there a plan to switch from batch to piece traceability of goods? Is there any information about tax violations that the traceability system has revealed? Can the buyer independently assign the RNPT in cases where the supplier did not specify it in the invoice? These and other questions of taxpayers were answered by the head of the Office of Desk Control of the Federal Tax Service of Russia A.A. Kasyanyuk.

Using a remote CCT, the possibility of attracting the self-employed and filling in the “cashier” details

Does the courier who accepts cash for the goods have to have a cash register? Does the cashier need to write an explanatory note if he mistakenly punched the check? Is it possible to use the self-employed as cashiers? Explanations on specific situations of the use of cash register equipment were given 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.

Information technology

Online business registration

Currently, LLC, as well as sole proprietors, under certain conditions, can be registered in 1 working day. Further improvement of electronic registration, including the development of automatic decision-making using artificial intelligence technology, will allow you to start a business in a few minutes. Details are in the article.

Keywords: state registration, legal entity, individual entrepreneur, electronic services, mobile application

Author: A.A. Ilyushina, Deputy Head of the Department of Registration and Accounting of Taxpayers of the Federal Tax Service of Russia, avtor2@nalogkodeks.ru

Legal reference point

On the application of corporate property tax benefits in respect of a non-residential building having a high energy efficiency class

As part of an on-site tax audit, the tax authority found that the taxpayer unlawfully applied the corporate property tax benefit provided for in paragraph 21 of Article 381 of the Tax Code of the Russian Federation in respect of a non-residential building belonging to newly commissioned facilities having a high energy efficiency class. Having disagreed with this decision, the taxpayer filed a complaint with a higher tax authority.

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

Problems and ways to solve them

Digital technologies in the financial sphere: Crypto Assets and Taxation

Blockchain technology, cryptocurrency and transactions with it, as well as approaches to taxation in this area abroad and in Russia are considered.

Keywords: cryptocurrency, blockchain, taxes, investments

Author: D.I. Kolosov, Chief Specialist-Expert of the Department of Analysis and Automation of Pre-trial Settlement processes and Digitalization of causes of Disputes of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, d.kolosov@tax.gov.ru

Working with personnel

Innovative forms of professional development of state civil servants

Topical issues related to the renewal and reorganization of the professional development of civil servants in the direction of the use of innovative forms are considered. The influence of digital technologies on the development of professional skills of civil servants is shown. Attention is also paid to such promising forms of professional development as coaching and cultivation of soft skills.

Keywords: public civil service, professional development, innovative forms, digital technologies, coaching, soft skills

Author: D.I. Vasiliev, Head of the Department of Education Infrastructure Development of the Department of Professional Development of the Federal Tax Service of Russia, d.vasilev@tax.gov.ru

Taxation and accounting

Inseparable improvements of the rental item: accounting and taxes from the tenant

The Civil Code of the Russian Federation (Article 623) establishes the property regime as such with respect to improvements, including inseparable ones. At the same time, given the special legal regime of inseparable improvements, the tenant’s rights to dispose of this property are limited. Explanations about how accounting and taxation issues are resolved in this regard by the lessee are in the article.

Keywords: inseparable improvements, rental item, real estate, accounting, tax accounting, corporate property tax, VAT

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

Application of the maximum and minimum limits of average daily earnings in the appointment and payment of temporary disability benefits in 2022

The article explains the specifics of calculating the average daily earnings for calculating temporary disability benefits, determined based on payments for 2 calendar years preceding the year of temporary disability; calculating benefits based on the minimum wage, as well as reducing it to the minimum wage in violation of the regime prescribed by the doctor.

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

Author: 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

Traveling nature of work: registration, payment, taxation of employee benefits

Instead of reimbursing the expenses of documented employees, organizations often pay a fixed amount of allowance for simplification purposes, calling it compensation, and, accordingly, such payment is not subject to personal income tax and insurance premiums. This approach leads to claims from the tax authorities. Recommendations to help avoid mistakes are in the article.

Keywords: traveling nature of work, business trip, business trip, expenses, personal income tax, insurance premiums, corporate income tax

Author: E.V. Karsetskaya, labor law lawyer, elena.karsetskaya@mail.com

Peculiarities of taxation of catering services

It explains the specifics of taxation of catering services when catering the company’s employees; servicing participants in negotiations, as well as press conferences in order to attract customers, promote products, and form a positive image of the company.

Keywords: organizations providing catering services, employee catering, organization of a buffet at the exhibition, representative expenses, buffet service at press conferences, corporate income tax, VAT, personal income tax

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

VAT on the extraction, production and sale of precious metals and precious stones

The features of calculating and paying VAT in the production and sale of precious metals and precious stones, including foreign practice, the investment potential of these assets, are considered.

Keywords: VAT, precious metals, precious stones, mining, sales

Author: N.V. Serdyukova, Lecturer at the School of Finance of the Higher School of Economics, Candidate of Economics, nserdyukova@hse.ru

Express consultation

Separate issues of calculation and payment of personal income tax, receipt of tax deductions and exemption from taxation

The questions of taxpayers are answered by K.V. Zibrova, Adviser to the Department of Taxation of Personal Income of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia.


Tax aspects of carbon pricing: world experience and actions of Russia. Ending