CONTENTS NO. 11/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
“We are very actively working to ensure that taxpayers see the benefits of an open dialogue at the stage of pre-verification analysis”
The head of the Transfer Pricing Department of the Federal Tax Service of Russia, A.V. Kadet, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about how the sanctions of unfriendly countries affected the conduct of cross-border transactions and the implementation of their control by tax authorities, how relevant is the international exchange of information for tax purposes today and is it legitimate to unilaterally refuse to apply agreements on the avoidance of double taxation.
New in legislation
On current changes in the procedure for calculating and paying corporate income tax, effective and adopted in 2022
The analysis of changes in the procedure for calculating and paying corporate income tax concerning the rules for depreciation of leasing items, tax-free accounting of intellectual property results, protection and promotion of investments is given.
Keywords: corporate income tax, depreciation of leasing items, results of intellectual activity, benefit, taxpayer—participant of the agreement on protection and promotion of investments
Author: K.V. Novoselov, Deputy Head of the Control Department of the Federal Tax Service of Russia, State Adviser of the Russian Federation 2nd class, Doctor of Economics, Professor of the Financial University under the Government of the Russian Federation, email@example.com
Ask — we answer
Current issues of taxation of property used in the commercial activities of organizations
The Head of the Property Taxation Department of the Federal Tax Service of Russia, Candidate of Legal Sciences A.V. Laschenov answered questions concerning the taxation of property used in the commercial activities of organizations, with links to explanations sent by the Federal Tax Service of Russia.
Taxation of the IT industry: new support measures, compliance with the conditions for the application of benefits
The Deputy Head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 7, E.S. Korshun, answered the questions of taxpayers.
Taxes and law
Some aspects of establishing valid tax obligations: judicial practice
Court cases are being considered related to the unjustified presentation of VAT for deduction on invoices received from disputed counterparties, as well as the unjustified inclusion of costs for relations with such counterparties in expenses that reduce the tax base for corporate income tax.
Keywords: tax reconstruction, judicial practice, VAT, corporate income tax, “technical” companies, fictitious document flow
Author: V.V. Zvankov, Head of the Legal Department of the Federal Tax Service of Russia, firstname.lastname@example.org
On the right of lawyers to apply the simplified taxation system
The Supreme Court of the Russian Federation has formulated a position on the inadmissibility of the use of the USN by lawyers, which corresponds to the provisions of current legislation, judicial practice, as well as the very nature of the institution of advocacy. The case is being considered at the request of a lawyer registered as an individual entrepreneur. The analysis of the current norms and conclusions of the Armed Forces of the Russian Federation is given.
Keywords: simplified taxation system, USN, lawyer, individual entrepreneur, judicial practice
Author: Yu.S. Garibyan, Consultant of the Department of Dispute Support in Higher Courts and External Communications of the Legal Department of the Federal Tax Service of Russia, Consultant of the Department of Legislation on Legal Entities of the S.S. Alekseev Research Center of Private Law under the President of the Russian Federation, email@example.com
Legal reference point
On taxation of transactions on termination of mutual obligations in respect of interest accrued in tax accounting
During the on-site tax audit, the tax authority concluded that the tax base for corporate income tax was unduly underestimated by the amount of non-operating expenses in the form of interest accrued under the subordinated loan agreement, obligations for which were terminated by offsetting homogeneous counterclaims between the taxpayer and the parent company. Disagreeing with this decision, the taxpayer filed a complaint with the Federal Tax Service of Russia. Details of the dispute are in the material.
Keywords: corporate income tax, Federal Tax Service, complaint
Author: S.E. Vasiliev, Adviser of the State Civil Service of the Russian Federation, 3rd class, firstname.lastname@example.org
Events. Evidence. Comments
Online sales registers: from registration to application
The webinar under this name was conducted by the Deputy Head of the Department of Operational Control of the Federal Tax Service of Russia A.A. Sorokin. The organizers of the event are the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”.
Some issues of application of FSB 6/2020 in practice
The Head of the Accounting Methodology and Reporting Department of the Accounting, Financial Reporting and Auditing Regulation Department of the Ministry of Finance of the Russian Federation, T.V. Maksimova, during a webinar organized by the editorial board of the journal “Tax Policy and Practice” and the company “Taxcom”, gave explanations on issues related to the accounting of fixed assets in accordance with the new federal standard.
All-Russian Autumn Business Congress of Takskom Company: changes in taxation, tax control and accounting issues
The event covered issues related to the calculation and payment of personal income tax and insurance premiums, considered the main changes made to the Tax Code of the Russian Federation, and also explained some risks and mistakes of taxpayers. In addition, the topics of tax control and the application of FSB 6/2020 by small enterprises were touched upon.
The interdepartmental project of the Federal Tax Service “Institute of Internal Trainers” has been launched
The Institute of Internal Trainers of the Federal Tax Service of Russia is aimed at the effective involvement of employees in the process of transferring practical experience within the Service, the formation of employees’ skills and personal attitudes necessary for the qualitative implementation of professional activities. Details about the principles and practical steps related to the construction of this educational system are in the article.
Keywords: educational project, exchange of experience, expert trainer, Institute of Internal Trainers
S.I. Tokarev, Head of the Department of Professional Development of the Federal Tax Service of Russia, State Adviser of the Russian Federation 2nd class, Candidate
of Law, email@example.com A.A. Kozlovtseva, Head of the Department of Professional Development of the Federal Tax Service of Russia, Adviser to the State Civil Service of the Russian Federation, 1st class, firstname.lastname@example.org
Taxation and accounting
Personal income tax — 2023: new procedure for calculating, paying and submitting reports
The amendments made to Chapter 23 of the Tax Code of the Russian Federation make it possible to finish the year 2022 and report on it without rolling over balances. To form a “beautiful” reporting, it is necessary to pay wages for December on the last working day of this month. Details are in the article.
Keywords: personal income tax, personal income tax, income in the form of wages, date of receipt of income, unified tax account, calculation of 6-personal income tax
Author: S.V. Nikitina, tax expert, email@example.com
Application of the preferential rate in calculating the tax on property put into operation as part of an investment project
The concept of an investment project is considered in accordance with the civil and tax legislation of the Russian Federation; the procedure for applying the preferential tax rate on property put into operation as part of an investment project; current judicial practice.
Keywords: corporate property tax, investment project, benefit, agreement on protection and promotion of investments
Author: N.V. Serdyukova, Lecturer at the School of Finance of the Higher School of Economics, Candidate of Economics, nserdyukova@hse
Issues of taxation of losses and shortages of inventory
The peculiarities of accounting for losses of inventory as a result of natural loss, theft, re-sorting; losses due to technological features of the production cycle or transportation process, as well as the physico-chemical characteristics of the raw materials used are explained.
Keywords: natural loss, technological losses, theft from self-service halls, qualification of certain types of losses, re-sorting
Author: A.N. Kozin, Head of the Department of Planning and Economic Management of Avtodor Group of Companies, firstname.lastname@example.org
Income tax: income in the form of written-off accounts payable
When conducting inspections, the tax authorities pay increased attention to the issues of accounts payable. If there are amounts in its composition that have been on the balance sheet for more than 3 years, the tax authority will definitely ask the taxpayer for explanations why these amounts have not been written off as income on the basis of clause 18 of Article 250 of the Tax Code of the Russian Federation. Details are in the article.
Keywords: accounts payable, write-off, income, corporate income tax, expiration of the statute of limitations, debt forgiveness by the creditor, liquidation of the creditor organization
Author: T.L. Krutyakova, Deputy General Director of the publishing and consulting group “AiSi Group”, email@example.com
Some issues related to the state registration of legal entities and individual entrepreneurs
How to register a limited liability company in one day or register as an individual entrepreneur using the “State Key” application? In what order is the state registration of a legal entity created by converting a branch (representative office) of a foreign legal entity on the basis of a judicial act of an arbitration court carried out? These and other questions were answered by the adviser of the State Civil service of the Russian Federation, 2nd class S.V. Gladilin.
Suggestions. Concepts. The prospects
Management accounting as a tool for compliance with the legislation on taxes and fees
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