Abstract: The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

Abstract:  
The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.
 

Abstract: The subject of this research is the peculiarities of calculation of value-added tax in receipt of budget subsidies. The author examines the condition for application VAT deductions by taxpayers-recipients of budget subsidies. It is also pointed out that according to positions of the tax law, taxpayer must restore taxes not previously subject to deduction in cases of receiving subsidization after purchase. Special attention is paid to the history of development of VAT tax legislation in receipt of budget subsidies, starting from 2011. Based on the conducted analysis of the provisions of tax legislation, the author determines a contradiction between the Section 6 of the Article 171 of the Taxation Code of the Russian Federation (TCRF), according to which  a deduction can be claimed during acquisition of main funds, regardless of the source of financing, and the Section 2.1 of the Article 170 TCRF, as well as Subsection 6 of the Section 3 of the Article 170 TCRF, which do not allow the taxpayer-recipient of the budget subsidies to use VAT deduction. The main conclusion of the conducted research consists in the need for changes of the tax norms. The scientific novelty lies in the proposal of new formulation of the Section 6 of the Article 171 of the Taxation Code of the Russian Federation so that the taxpayers who use the results of state investment activity would not have competitive advantage in form of VAT deduction.

Abstract: The subject of the research is whether it is lawful to impose value added tax for non-taxable operations. The author of the articvle examines conditions and terms of relief from value added tax on operations as stated in Article 149 of The Tax Code of the Russian Federation. The author points out that according to tax laws, a taxpayer does not have a right to impose value added tax for operations described in Clause 2 of Article 149 of The Tax Code of the Russian Federation. In her research Rusakova pays special attention to the procedure of cancelling tax on taxable operations listed in Clause 3 of Article 149 of The Tax Code of the Russian Federation. In the course of her research Rusakova has used general research methods (analysis, analogy, description and generalisation) and graphic representation of data. The methodological basis of the article involves systems analysis of tax legislation and current arbitration practice. Having analyzed provisions of applicable tax laws, the author of the article has discovered the contradiction between Clause 5 of Article 149 of The Tax Code stating that only part of exempt operations can be relieved from VAT, and Clause 5 of Article 173 of The Tax Code of the Russian Federation allowing to issue VAT invoices for all non-taxable operations. The main conclusino of the research is that there is a need to change current laws on taxation. The novelty of the research is caused by the fact that the author suggests to terminate provisions of Clause 5 of Article 149 of The Tax Code of the Russian Federation so that a purchasing taxpayer does not risk to be denied VAT returns based on formal grounds.