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Zolotareva A.B. Are hopeless bill debts really hopeless?

Published in journal "Taxes and Taxation", 2015-5 in rubric "LEGAL REGULATION OF TAX RELATIONS", pages 360-366.

Resume: The subjects analyzed in the article are dispositions of the current version of Russias Tax Code and its new version that comes into force since January 1, 2015 (formulated by the Federal Law # 420-F3, which was adopted on December 28, 2013) about the formation of a tax base for operations with bond-like papers for taxation of incomes, including a record of losses from such operations. Besides, the article views interpretation of such dispositions of the legislature by courts, finance and tax agencies and experts. The author uses such methods, classical for the juridical science, as comparison of laws, the system method and the method of logical analysis. Basing on the results of his analysis, the author makes the conclusion about inaccurate interpretation of articles of the current version of the Tax Code that have to do with record of losses from operations with bond-like papers, aimed at taxation of incomes, by courts and the Ministry of Finance. The author also analyzes the drawbacks of the relevant norms of the version of the Tax Code that comes into force since January 1, 2015, and gives several suggestions for improving them.

Keywords: Tax Code, tax on income, taxation of organizations income, bond-like papers, taxation of bond-like papers, loss record, hopeless debt, bill, bill losses, record of hopeless debts

DOI: 10.7256/1812-8688.2015.5.13644

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