Practical guide to VAT. "Tax Guide. Practical guide to VAT" is available only in the commercial version of the ConsultantPlus system. Practical guide on insurance contributions for compulsory social insurance

Topics of the manuals: the procedure for calculating and paying taxes (VAT, income tax, personal income tax, etc.) and insurance premiums, annual financial statements, tax audits, collection of arrears, penalties, fines, offset and refund of taxes (penalties, fines), special tax modes.

Encyclopedias of controversial situations

Topics of encyclopedias: controversial situations regarding taxes and contributions, according to part one of the Tax Code of the Russian Federation.

Encyclopedias of controversial situations contain different points of view (of the Ministry of Finance and tax authorities, leading tax experts, positions of the courts) and possible options actions on controversial issues arising in practice. Links to legal acts, judicial practice, consultations, and press publications are provided.

Addressed to:

chief accountants;
accountants;
financial directors;
auditors;
tax consultants;
lawyers;
heads of organizations.

The Tax Guide includes practical aids:

for paying taxes. Collection of arrears, penalties, fines
for offset and refund of taxes (penalties, fines)
on tax audits
according to VAT
on income tax
on insurance premiums for compulsory social insurance
according to personal income tax
on contributions for insurance against industrial accidents and occupational diseases
on corporate property tax
according to the simplified tax system
according to UTII
on an annual basis financial statements - 2013
and others (in particular, according to the annual financial statements for 2011-2012)

A practical guide to paying taxes. Collection of arrears, penalties, fines

Contains information on the procedure for paying and collecting taxes, penalties and fines, official explanations and judicial practice on controversial issues of collection, sample statements required when interacting with tax authorities, example sketches. The manual provides recommendations for challenging the actions of tax authorities when collecting tax payments.

The problems of applying interim measures are also covered: suspension of debit transactions on taxpayer bank accounts, seizure of the organization’s property. A separate chapter is devoted to the judicial procedure for collecting arrears, penalties and fines.

Practical guide to offset and refund of taxes (penalties, fines)

Contains a step-by-step procedure for offset and refund of taxes, clarification of controversial situations when offset and refund of tax payments, sample statements required when interacting with tax authorities. The issues of payment by tax authorities of interest for violation of the established procedure for offset or refund of taxes are considered in detail.

For clarity, the procedure for offset and refund of overpaid (excessively collected) taxes, penalties and fines is presented in the diagrams.

Practical guide to tax audits

Contains three thematic parts: desk tax audits, on-site tax audits and general issues tax audits. The manual includes visual diagrams of tax audits, as well as samples of drawing up various documents used during tax audits. The materials will help you understand the tax audit process itself, and find out your rights and responsibilities at various stages of audits.

Practical guide on VAT

Contains information on the procedure for calculating and paying VAT: how to correctly calculate the amount of VAT, when the amount of “input” VAT should be deducted, and when it should be included in the cost of goods (work, services), how to issue an invoice (including adjustment ones) , make changes to the purchase book and sales book, fill out a declaration and other issues. The procedure for taxation when exporting and importing goods, in the case of receiving an advance, or when assigning a monetary claim is explained in detail. The issues of VAT payment in settlements using bills of exchange, in the gratuitous transfer of goods (work, services), return of goods and other operations are covered in detail.

Practical guide to income tax

Contains information on the procedure for calculating and paying income tax. Recommendations are given for accounting for income and expenses, the procedure for calculating and paying taxes and advance payments, the rules for determining the tax base are given, and information about tax (reporting) periods for various organizations, other topics related to the activities of the organization are considered. The accounting procedure is analyzed in detail individual species expenses: interest on debt obligations, labor costs, travel expenses, entertainment expenses, advertising expenses, creation of reserves and other types of expenses.

Practical guide on insurance contributions for compulsory social insurance

Contains detailed description the procedure for calculating and paying insurance premiums, specific examples of their calculation and payment, practical situations, samples of filling out reports and other documents. From the manual, specialists will learn: who is the payer of insurance premiums, what remunerations are subject to contributions, how the base for insurance premiums is formed, how to calculate and pay insurance premiums from various payments to individuals. It also explains how insurance premiums are calculated and paid. individual entrepreneurs, lawyers and private notaries.

Practical guide to personal income tax

Contains information on the procedure for calculating and paying personal income tax: who is the personal income tax payer; why and how to determine the presence of individual Russian Federation tax resident status; in what order should the tax base be calculated when receiving cash, in-kind income, as well as income in the form of material benefits; on what date the tax base is recognized as formed for the purposes of calculating and paying tax on it, at what rates the income received is taxed; what is the procedure for applying tax deductions.

Practical guide to premiums for insurance against industrial accidents and occupational diseases

Contains information about insurance against industrial accidents and occupational diseases. The manual provides information on who is the payer of insurance premiums, how to determine contribution rates, how to calculate and pay contributions, when and where to submit reports, etc. Situations regarding the payment of contributions from various employee benefits are discussed in detail ( wages, bonuses, benefits, travel allowances, etc.).

Practical guide to corporate property tax

Contains information on the procedure for calculating and paying property tax for organizations. It is discussed in detail who pays the property tax, what property is subject to tax and what is not, how to calculate the tax base and determine the tax rate, what tax benefits exist. The procedure for calculating and paying tax taking into account advance payments, as well as possible application benefits. The issues of taxation of property of individual organizations, incl. foreign, participants in joint activity agreements, as well as organizations with separate divisions.

Practical guide to simplified taxation system

Contains information on the simplified taxation system. The manual will be interesting both for those who are already working on the “simplified” system, and for those who are just planning to use it. Answers are given to the questions of who has the right to apply the simplified tax system, which taxes need to be paid and which are not necessary, who needs to keep accounting, how to calculate the amount of tax and advance payments for it, how to fill out a book of income and expenses, how to fill out a declaration. For example, the manual contains all the necessary information on the procedure for accounting for expenses for the acquisition of fixed assets and intangible assets, expenses for paying utility bills by the parties to the lease agreement, labor costs, and advertising expenses.

Practical guide to UTII

Contains detailed information on the payment of UTII when conducting those types of business activities that can be transferred to this taxation system. For each type of activity, the procedure for calculating tax is described, complex and controversial issues are given, and practical recommendations are given. Accounting information included business transactions for UTII, about the tax period and rates, deadlines for paying tax and submitting a declaration for UTII. The procedure for registering a taxpayer with UTII and deregistering it is described in detail.

Practical guide to annual financial statements - 2013

Transfer of property rights. Penalties for violation of contract terms. Selling a business as property complex. Free transfer of goods (work, services).

Exchange of goods (works, services). Settlements using bills of exchange. Transactions with intermediaries. Exchange rate (formerly sum) differences.

Discounts (premiums, bonuses). Utility payments for rent.

VAT deductions: a practical guide - (Larin A

The concept of a VAT tax deduction was introduced on January 1, 2001.

Ch. 21 of the Tax Code of the Russian Federation. Tax deductions, provided for in Art. Art. 171 and 172 of the Tax Code of the Russian Federation, can be conditionally classified into main and derivative tax deductions.

1) goods (works, services) purchased for operations recognized as objects of taxation; 2) goods (works, services) purchased for resale.

Practical guide according to VAT

Addressed to a wide range of users: chief accountants, accountants, financial directors, auditors, tax consultants and lawyers, heads of organizations. It will be useful for both beginners and experienced professionals.

Description of the information bank

The information bank contains:

Each tax (contribution) consists of three parts:

Practical manuals on annual financial statements (for commercial and non-profit organizations) and interim reporting consider the procedure for preparing financial statements for a specific financial period and contain detailed information:

on general requirements for financial statements;
on the volume of reporting submitted;
about the procedure for filling out each form;
about what data is subject to disclosure in the explanatory note;
on the interrelation of indicators of financial reporting forms.

In addition, these manuals provide examples of completed financial reporting forms for an organization.

Practical work on tax audits includes three thematic parts:

desk tax audits;
on-site tax audits;
general issues of tax audits.

manuals and encyclopedias of controversial situations were prepared by ConsultantPlus experts and written in clear and accessible language.

Delivery features

Supplied as part of the information complexes “ConsultantAccountant: Prof Version”, “ConsultantAccountant”, “Consultant Small Business Plus” or information banks “Financier”, “Questions and Answers”.

Practical Tax Guide

Practical on taxes, along with encyclopedias of controversial situations, are components of the “Tax Guide” information bank. They are contained in the “Financial Advice” section.

The manuals tell you in simple and easy-to-understand language about the main elements of taxation, discuss situations that often occur in practice, and explain the procedure for filling out tax reports.

Benefit for corporate property tax

Practical guide on VAT

Practical guide to income tax

Practical guide to UTII

Practical on personal income tax

For insurance contributions to the Federal Social Insurance Fund of the Russian Federation

Benefit for insurance contributions to the Pension Fund

Practical guide to simplified taxation system

Practical on annual financial statements

The Table of Contents plays an important role in the materials of the Tax Guide.

The names of the table of contents items are formulated as closely as possible to the description of situations that may occur in the practice of an accountant.

Therefore, using the table of contents, it is easy to find the item that corresponds to the situation that has arisen.

Abstract: Practical guide to VAT part I

According to Art.

144 of the Tax Code of the Russian Federation, VAT taxpayers are required to register with tax inspectorates. However, this obligation follows from the general procedure established for all taxpayers by Part 1 of the Tax Code of the Russian Federation (Art.

Art. 83, 84 Tax Code of the Russian Federation). ^ CHAPTER 2. EXEMPTION FROM THE OBLIGATIONS OF A VAT PAYER The procedure and conditions for obtaining exemption from the duties of a taxpayer are established by Art.

Contains practical manuals and encyclopedias of controversial situations on taxes and contributions, accounting, tax audits and other issues of Part I of the Tax Code of the Russian Federation:

Practical guide on VAT
Encyclopedia of VAT disputes
Practical guide to income tax
Encyclopedia of income tax disputes
Practical guide to financial statements
Other materials

Practical aids in the "Tax Guide"

Benefit

Practical guide reflects the accountant's procedures for the most important issues taxation and accounting.

The practical manuals contain and conveniently structure all the necessary information from the Tax Code of the Russian Federation and hundreds of documents regulating the procedure for a particular tax or contribution. Thus, the risk of missing important things and not noticing changes in legislation is reduced.

First of all, practical manuals will be of interest to ordinary accountants, chief accountants of small and medium-sized organizations. The manuals will make it much easier to dive into new issues. The manuals can be used as a guide to action.

Novice accountants can use the material as a teaching aid.

Highly qualified accountants, financial specialists, chief accountants of large organizations, auditors and lawyers involved in tax matters can use practical manuals as an entry point into the problem to study big picture and transition to encyclopedias of controversial situations to analyze all points of view and possible consequences various options for action. In large organizations Chief Accountant can apply practical aids in working with their employees.

The practical guide contains:

Detailed instructions on the procedure for calculating and paying taxes and insurance contributions
For each situation given:

Each tax is described in the following structure: general provisions and practical situations
The most typical and common questions are discussed, including those that do not have a clear solution
Various options are given taking into account current practice and court decisions
Links to legal acts, letters from relevant departments (Ministry of Finance of Russia, etc.), judicial acts.

Topics of practical manuals:

on filling out a report on the intended use of funds
according to annual financial statements
for paying taxes. Collection of arrears, penalties, fines
for offset and refund of taxes (penalties, fines)
on tax audits
according to VAT
on income tax
on insurance contributions for compulsory social insurance
according to NDF/1
on contributions for insurance against industrial accidents and occupational diseases
on corporate property tax
according to the simplified tax system
according to UTII.

Encyclopedia of controversial situations in the "Tax Guide"

Benefit

In the Encyclopedia of Controversial Situations various points of view are presented on controversial issues that are not regulated by the Tax Code of the Russian Federation.

For chief accountants and their deputies, who in the course of their work in one way or another encounter controversial situations on which there are opposing positions, encyclopedias will greatly facilitate immersion in the issues, present the entire range of opinions, as well as a list of documents to support their position. This will help assess the risks different options actions and make independent decisions on complex issues.

It is important for financial directors, auditors, tax lawyers and tax experts that all established arbitration practices that exist in the system are worked out for each situation. It would take users a lot of time to independently analyze such arbitration practices.

Ordinary accountants who are responsible only for a narrow area of work will be less interested in encyclopedias than previous groups. They can turn to them in order to understand the situation a little themselves before turning to their boss with this question.

Properties of Encyclopedias of controversial situations:

Controversial situations regarding a specific tax have been identified
For each situation, all existing points of view and possible options for action are given:

Each position is justified by a selection of documents
Follow the links to quickly go to full texts these documents ( legal acts, judicial practice, consultations, press publications)

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Below you can see a fragment of the “Tax Guide. Practical guide to tax audits":

the decision does not indicate the positions, surnames and initials of the members of the inspection team, or this information does not coincide with ...

10.6. Violations when drawing up a decision to conduct an on-site inspection and their consequences

Almost any violation of the requirements of Art. 89 of the Tax Code of the Russian Federation or a deviation from the form of the decision to conduct an on-site inspection may become grounds for you not to allow tax authorities into your territory (Article 21 of the Tax Code of the Russian Federation). So, tax officials can be kept out if:

the decision incorrectly indicates your full or abbreviated name (for the organization) or full name. (for individuals);
the decision does not indicate the positions, surnames and initials of the members of the inspection team, or this information does not coincide with the information specified in the inspectors’ service certificates;
the period under inspection and the subject of the inspection indicated in the decision indicate that it is planned to conduct an illegal repeated or third on-site inspection in the current year;
the decision does not contain the signature of the head of the tax authority (his deputy) or a seal.

Note!

The right to deny inspectors access to your territory (premises) should be used with caution. See about this in section. 10.7.1 “Access to the taxpayer’s territory during an on-site inspection.”

In such cases, you also have the right to appeal the decision to a higher tax authority or court (Articles 137, 138 of the Tax Code of the Russian Federation).

Note:
Taxpayers can appeal any acts of tax inspectorates, as well as their actions (inactions). officials in court only after contacting a higher tax authority (paragraph 1, paragraph 2, article 138 of the Tax Code of the Russian Federation). The requirement for mandatory pre-trial appeal does not apply to acts of higher authorities issued as a result of consideration of such complaints, and to all acts of the Federal Tax Service of Russia and actions (inaction) of its officials.
Details about appealing decisions of tax authorities made during tax audits are described in Section. 25.1 “Appealing against procedural decisions and actions of tax authorities during tax audits.”

It is unlikely that it will be possible to cancel a decision to conduct an on-site inspection based only on formal violations of legal requirements. For example, the courts do not find grounds to overturn a decision if it erroneously states that an audit is being carried out in connection with the liquidation of an organization. This is especially true in cases where the tax authorities corrected the error by adopting a separate act amending the original decision (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated August 14, 2012 N A40-26973/12-99-126).

Also, the absence in the decision of information about who is the head of the inspection team (Resolution of the Federal Antimonopoly Service of the Volga District dated October 30, 2007 N A12-7517/07-C61) will not be a basis for canceling the decision to conduct an on-site inspection.

We believe that the only formal violation that may lead to the cancellation of the decision to conduct an on-site inspection is the signing of the decision by an unauthorized person. This is indirectly evidenced by the position of the Supreme Arbitration Court of the Russian Federation, which is reflected in the Determination of August 25, 2009 N VAS-10889/09.

At the same time, violations can also be significant. Thus, when drawing up a decision, the tax authority may violate the rules of Art. 89 of the Tax Code of the Russian Federation, which are designed to protect the taxpayer from excessive tax control, for example:

go beyond the limits of the period under review (clause 5 of Article 89 of the Tax Code of the Russian Federation);
do not take into account the restrictions on the number of inspections during a calendar year (clause 5 of Article 89 of the Tax Code of the Russian Federation);
make a decision regarding a taxpayer whom he does not have the right to check (clause 2 of Article 89 of the Tax Code of the Russian Federation).

In this case, there is every reason to count on the cancellation of such a decision in court (see, for example, Resolution of the Federal Antimonopoly Service of the Central District dated 02.19.2009 N A08-2803/2008-25 (left in force by the Determination of the Supreme Arbitration Court of the Russian Federation dated 06.22.2009 N VAS- 7239/09), Federal Antimonopoly Service of the North-Western District dated May 14, 2008 N A56-31372/2007).

Moreover, the final decision on the corresponding on-site inspection, if it is nevertheless carried out, is also subject to cancellation (see, for example, Resolutions of the Federal Antimonopoly Service of the Central District dated May 22, 2012 N A35-8347/2011, dated November 7, 2011 N A35-8901/ 201, FAS Volga-Vyatka District dated October 27, 2008 N A39-1580/2008, FAS Northwestern District dated April 30, 2009 N A05-11647/2008).

10.7. On-site inspection procedure

As stated above, an on-site inspection begins from the day the decision to conduct it is made (clause 8 of Article 89 of the Tax Code of the Russian Federation). In this case, the moment of actual arrival of inspectors on your territory does not matter.

Inspectors are not obliged to inform you in advance about the upcoming on-site inspection (Letter of the Federal Tax Service of Russia dated November 18, 2010 N AS-37-2/15853).

Your contact with the inspectors begins with their presentation of the decision to conduct an inspection and their official identification. Based on these documents, tax authorities gain access to your territory (premises) (Article 91 of the Tax Code of the Russian Federation).

You must provide room for the inspectors. If this is not possible, they should be notified. In this case, an on-site inspection can be carried out at the location of the inspection (clause 1 of Article 89 of the Tax Code of the Russian Federation).

However, remember that this will lead to some inconvenience associated with submitting documents to the inspection, especially if they a large number of. In practice, quite often taxpayers rent a neighboring office or an office in a building nearby for inspectors. Firstly, it relieves the stress of the constant presence of inspectors, and secondly, it eliminates the need to transport documents to the tax office.

During the audit, tax officials study the documents they need, interview the taxpayer and his employees (including the head of the organization and the chief accountant). The inspection can be either selective (inspectors look only at certain documents) or complete.

You are required to comply with the legal requirements of the tax authorities when conducting an on-site audit. You are also prohibited by any actions from interfering with the legitimate activities of tax inspectors in the performance of their official duties (Clause 7, Clause 1, Article 23 of the Tax Code of the Russian Federation).

In particular, you are obliged to provide inspectors with access to all documents related to the calculation and payment of taxes, including originals (Letters of the Ministry of Finance of Russia dated 05/11/2010 N 03-02-07/1-228, dated 03/25/2009 N 03-02-08-20). Keep in mind that tax officials should only look at the originals in your territory. An exception is the situation when an on-site inspection is carried out at the location of the tax authority (Clause 12, Article 89 of the Tax Code of the Russian Federation).

Tax authorities can carry out various tax control measures (clauses 12-14 of Article 89, Articles 86, 90-97 of the Tax Code of the Russian Federation).

In order to meet the deadlines established by the Tax Code of the Russian Federation, tax authorities are given the opportunity to extend and suspend the audit (clauses 6, 9, Article 89 of the Tax Code of the Russian Federation). These actions are formalized by relevant decisions.

On the last day of the inspection period, the inspection must draw up and issue you a certificate of the inspection carried out and leave your territory (clause 15 of Article 89 of the Tax Code of the Russian Federation).

You are not obligated to comply with the requirements of the tax authorities for the submission of documents received after the date of the certificate.