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1. Expenses for participation of a tax representative in court will be charged from the taxpayer in case of loss

This conclusion was reached by the Arbitration Court of the Ural District in the Resolution of 08.04.19, No. F09-4512 / 18, in which it decided:

Court costs in the form of payment:

  • Travel expenses
  • Directions
  • Residence of employees of the Federal Tax Service of the relevant subject of the Russian Federation are subject to recovery from the loser of the case of the taxpayer at the request of the tax authority or a higher tax authority
Thus, the taxpayer who has filed a lawsuit against the tax authority may face additional costs in case of loss.

Source: Decision of the Urals Arbitration Tribunal of the 8th April 2019 N F09-4512 / 18 in Case N A60-53408 / 2017

2. Approved the procedure for the transfer of information about receipts stores to compensate Taxfree of 20.03.19 №467

Retail organizations provide information from receipts to customs authorities in electronic form at the time they issue each receipt to an individual. Information from receipts is submitted electronically through the "Personal Account" and is certified by a strong qualified electronic signature.
Source: Ministry of Finance of the Russian Federation. Federal Customs Office. Decision of the 20th March 2019 N 467 approving the procedure for sending information from documents (supporting documents) by retail organizations to customs authorities in electronic form to offset VAT, the format and the composition of that information.

3. According to the tax absence of a stamp on the flight on the boarding pass, it may be an obstacle to the inclusion of these costs in the composition of expenses

This conclusion follows from the Letter of the Federal Tax Service dated April 11, 19 No. SD-3-3 / 3409 @, which states that the boarding pass, including the electronic boarding pass, received during electronic check-in, must contain the relevant details confirming the fact of consumption accountable person air transportation services. For example, this props may be a search stamp

If there is no inspection stamp on a printed electronic boarding pass, the taxpayer needs to confirm the fact of using the air transport service by an accountable person by other means.

If it is impossible to obtain a stamp on the inspection on the boarding pass, the organization may submit a certificate issued by the air carrier or its representative containing information necessary for confirming the flight.

Thus, in spite of the fact that it is extremely convenient to check-in for a flight using a telephone, for documentary substantiation this is not enough, we recommend that the employee of an organization prints out the boarding pass and stamp on it with the shipping stamp.
Source: Ministry of Finance of the Russian Federation. Federale tax service. Letter dated April 11, 2019 N SD-3-3 / 3409 @

4. VAT deduction when returning goods from 2019 (additional explanations)

Starting from 04/01/19, when the customer returns the goods accepted by him to the account, it is the seller who issues adjustment invoices.

If there are no adjustment invoices for the goods returned by the customer, which have been previously registered by him, then the seller does not accept VAT on such goods.

This means that if an invoice is drafted for the "reverse sale" of the goods, that is, issued by the customer, then there is a risk that they will be denied a deduction for such an invoice.

Source: Ministry of Finance of the Russian Federation. Letter of the10th April 2019 N 03-07-09 / 25208

5. About the deduction of VAT in the amount of 2 percentage points extra paid to the advance payment (partial payment) due to the increase in the VAT rate

The Ministry of Finance once again recalled that

VAT amounts in the amount of 2% of VAT, paid by the customer after the 1th January 2019 to the seller for partial payment transferred by the customer before the 1th January 019, due to the increase in the tax rate on VAT, are accepted by the customer for deduction on the basis of adjustment accounts- textures.

This procedure is recommended by the Federal Tax Service of Russia on the 23th October, 188 No. SD-4-3 / 20667 @.
Source: Ministry of Finance of the Russian Federation. Letter of the12th April 2019 N 03-07-11 / 26126
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