Налоговые споры - авторский анализ судебных решений по налогам и сборам.
MAX - https://max.ru/nalogi_sud
Реклама:
@Reklama_persontaxes_bot
https://telega.in/c/nalogi_sud
Рег. в РКН: https://www.gosuslugi.ru/snet/676e757e8e552d6b54334ae
Created
24 August 2020 — measured — cross-checked against a third-party dataset (ext.tg_channel)
Other / unclassifiable — a classification, not a measurement. An on-box language model (Qwen3.6-35B-A3B-FP8, prompt version 1) read this channel’s own recent posts on 10 September 2026 and assigned it the closest of 31 fixed categories, at 83% confidence. This is a model’s judgement about what the channel is likely to be about, not a fact this register measured the way a subscriber count or a view count is measured — it can be revised on a later pass, and it carries no weight anywhere else on this page. How this classification works, and why it has no browse page of its own yet.
Also posting the same content
This channel’s posts match, word for word or near enough, posts on 3 other registered channels, found by comparing text fingerprints across every channel on the register. That matching has been checked by hand against the live Telegram pages and found reliable — 0 wrong of 45 pairs re-read.
Which channel, if either, published first is deliberately not shown. The same hand-check found that reading wrong 18 of 45 times — 60%, no better than a coin flip — because it depends on how deep our own crawl happened to reach into each channel’s history, not on when the content was actually first posted. This list is ordered by subscriber count, the same as every other listing on this site, never by which channel we think came first. Word-for-word matching has several ordinary explanations besides copying — a channel mirroring itself, an unattributed repost, or two channels independently repeating the same wire story — and this measurement cannot tell those apart. How this is measured.
34 measurements spanning 43 days, net -88. Dots are measurements; the straight line between them is drawn to join them, not to claim we know the path taken in between — snapshots are recorded only when a count changes, so gaps mean “no change observed”, never “interpolated”. The vertical axis spans 23,371–23,491 and does not start at zero.
Measurement log — every subscribers count we have recorded, most recent 20 of 34
Measured (UTC)
Subscribers
Change
18 Sept 2026, 07:15
23,385
-9
15 Sept 2026, 22:18
23,394
-15
14 Sept 2026, 07:00
23,409
-2
12 Sept 2026, 15:37
23,411
-10
10 Sept 2026, 18:01
23,421
-24
7 Sept 2026, 15:00
23,445
-6
4 Sept 2026, 16:42
23,451
-4
3 Sept 2026, 01:15
23,455
-2
2 Sept 2026, 01:04
23,457
-8
1 Sept 2026, 00:37
23,465
-4
30 Aug 2026, 21:45
23,469
-8
29 Aug 2026, 18:17
23,477
+2
28 Aug 2026, 21:08
23,475
-2
27 Aug 2026, 22:35
23,477
+2
27 Aug 2026, 01:44
23,475
+1
26 Aug 2026, 01:41
23,474
+12
25 Aug 2026, 04:15
23,462
+43
23 Aug 2026, 20:16
23,419
-4
22 Aug 2026, 07:28
23,423
-10
20 Aug 2026, 21:53
23,433
first reading
Engagement
63 posts held, back to 1 July 2026 — the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 71 pages of Telegram’s post history, 20 posts per page.
ERR · 30 days
7.07%
avg views ÷ 23,385 subscribers
Avg views / post
1,650
22 posts measured
Reaction rate
0.135%
reactions ÷ views · ER floor
Posts in window
22
of 63 held
ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.
ER is defined industry-wide as (forwards + reactions + comments) ÷ views — note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate.
What these figures were computed from
Window
Rolling 30 days · latest post in window 30 September 2026
Posts held
63 (1 July 2026 – 30 September 2026)
Views total
36,350
Reactions total
49
Forwards / comments
not exposed by the public surface — not measured, not estimated
Readings taken
30 Sept 2026, 09:37 UTC
Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.
Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.
Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.
What this channel posts
Photos
21
Links
819
Lifetime counters from Telegram’s own channel header, read 30 September 2026 — not the date at the top of this page, which is when the subscriber count was last read. Below Telegram’s rounding threshold, so these counts are exact.
Video runtime
4s
Average length
4s
Measured directly from 1 video with a duration reading, out of the posts we hold for this channel — not this channel’s whole posting history, only the sample this register has actually read. An exact reading to the second, taken from the post itself rather than from Telegram’s own rounded chrome, so it carries no ≈ mark.
Reaction mix
149 reactions across 59 posts, in 2 distinct kinds. The most used accounts for 80.5% of them.
Every reaction kind recorded on the sample, most used first
Reaction
Count
Share
Share, drawn
👍
120
80.5%
🔥
29
19.5%
No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.
Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.
Coverage. Reactions were read on 61 of the 63 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 150 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.
Measured over the 63 most recent posts we hold, published 1 July 2026 to 30 September 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.
Advertising
Ad load
4.76%
3 of 63 posts carry an ad marker
Regulatory tokens
3
posts carrying an erid · 3 distinct tokens
Median views · ads
596
over 3 measured posts
Median views · rest
1,680
over 60 measured posts
An ad marker, not a judgement about a post. A post is counted here because it carries one of two explicit markings: an erid token, which Russian law has required on paid placements since 2022 and which is issued against a specific advertising contract, or a #реклама / #ad hashtag in the body, which is the channel declaring it itself. The first is documentary; the second is a self-declaration and is weaker. No classifier reads the text and decides — nothing on this site guesses that a post is an advertisement.
This is a floor, and it can only ever be a floor. A channel that runs paid placements without marking them produces no marker for us to count, and an unmarked ad is indistinguishable from an ordinary post on the public surface. The ad load above therefore means “the share of posts that declared themselves”, never “the share of posts that were paid for”. A low figure is not evidence of a channel that runs few ads.
Both figures are medians, and no ratio between them is published. Each is a view reading that actually occurred on a post, picked by percentile_disc rather than averaged, so one viral post cannot move it and no interpolated value is invented between two readings. The sample on one side is under five posts, which is too thin to compare. The two figures are shown side by side with the count behind each, and deliberately not divided into a headline like “ads get x% fewer views” — an arithmetic that is easy to print and, at this sample size, means nothing.
Advertising tokens recorded on this entry
erid
Posts
First seen
Last seen
2VtzqwQdXuM
1
24 August 2026
24 August 2026
2W5zFJpnpDP
1
12 August 2026
12 August 2026
2W5zFJq2vyP
1
26 August 2026
26 August 2026
A token repeated across several posts is one advertising contract placed more than once, which is what the identifier is for. The strings are reproduced exactly as they appeared in the post or in its click-through URL and are not validated against any registry — we record the marker a channel published, and whether it resolves to a real contract is a question for the register that issued it.
Measured over the 63 most recent posts we hold, published 1 July 2026 to 30 September 2026. Views are the latest single reading held for each post, and any reading at or above 1,000 is rounded by Telegram to three significant figures.
По смыслу пп. 9 п.1 ст. 164 НК РФ реализация услуг, а также связанных с ними работ (услуг) подлежит обложению налогом на добавленную стоимость по налоговой ставке 0 процентов, если услуги оказываются в отношении экспортируемых (реэкспортируемых) за пределы РФ товаров
Статус: требование заявителя удовлетворено.
Суть дела: истец указывает, что спорные перевозки являлись экспортными и к ним подлежала применению льготн…
О закупках «с полки» дошкольными, общеобразовательными и профессиональными образовательными организациями
Минфин России уточнил, что статьей 4 Федерального закона от 4 августа 2026 г. № 278-ФЗ, вступающей в силу с 1 октября 2026 г., в Федеральный закон от 5 апреля 2013 г. № 44-ФЗ «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд» введены временные (до 3…
Само по себе наличие счета-фактуры с выделенной суммой налога достаточным основанием для вычета не является
Статус: в пользу налогового органа.
Постановление Арбитражного суда Московского округа от 22.07.2026 № Ф05-11230/2026 по делу № А40-250035/2025
Суть дела: по результатам камеральной проверки обществу в возмещении НДС было отказано в связи с неправомерным заявлением налогового вычета на основании соглашения о…
⚡Коллеги, собрали для вас подборку каналов, которые заслуживают вашего внимания:
Лучше звоните Войлукову - авторский канал Войлукова К.В. юриста, с огромным опытом защиты интересов владельцев коммерческой недвижимости и земли. Канал в MAX.
Российский союз
налогоплательщиков – объединяем бизнес, экспертов и государственные институты для защиты законных интересов налогоплательщиков.
PRO Семейные права – о семейном …
Суммы, взысканные с контролирующих должника лиц в порядке субсидиарной ответственности, являются суммами возмещения ущерба, причиненного имуществу юридического лица, и подлежат включению в состав внереализационных доходов на основании п. 3 ст. 250 НК РФ в период вступления в законную силу судебного акта об их взыскании
Статус: в пользу налогового органа.
Постановление Арбитражного суда Московского округа от 23.07.2…
«Позиции Минфина России»
Об НДС и налоге на прибыль в отношении товаров, уничтоженных в результате чрезвычайных ситуаций, в том числе атак БПЛА
‼️Минфин России отметил, что выбытие товаров в результате наступления событий, не зависящих от воли налогоплательщика, объектом налогообложения НДС не является.
📌В отношении восстановления сумм НДС, ранее принятых к вычету налогоплательщиком по утраченным товарам, отмечаем…
Налоговое законодательство не исключает в налоговых правоотношениях действия принципа диспозитивности и допускает возможность выбора налогоплательщиком того или иного метода учетной политики (применения налоговых льгот или отказа от них, применения специальных налоговых режимов и т.п.), которая, однако, не должна использоваться для неправомерного сокращения налоговых поступлений в бюджет в результате злоупотребления …
ФНС России обобщила судебную практику по спорам в сфере налогообложения имущества
‼️ФНС России направила обзор судебной практики по спорам в сфере налогообложения имущества, дошедшим до Конституционного Суда РФ и Верховного Суда РФ, за январь - август 2026 года.
1️⃣Так, налоговая база по земельному налогу и налогу на имущество физлиц определяется как кадастровая стоимость объекта налогообложения. Если она меняется …
Новый порядок исполнения поручений с 2027 года
Суть нововведения: с 1 января 2027 года ст. 60 НК РФ дополняется указанием на оператора платформы цифрового рубля как субъекта, обязанного исполнять поручения ИФНС наравне с банками.
Ключевые изменения в рамках налоговой реформы 2027:
📌Поручение налогового органа (принудительное взыскание) исполняется банком или оператором платформы цифрового рубля в течение 3 часов с …
ФНС России обозначила признаки номинальности руководителя организации
К таковым признакам налоговая отнесла следующие:
📌отсутствие выплаты заработной платы директору в возглавляемой им фирме;
📌игнорирование запросов налоговой инспекции и отказ от дачи показаний;
📌неспособность внятно описать деятельность организации и её контрагентов даже при вызове на допрос;
📌одновременное трудоустройство в другой компании на бол…
🔥6
Showing the 12 most recent of 63 posts we hold for @nalogi_sud. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked ≈ was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.
Forward network
Republished by
Channels on the register that have forwarded this channel's posts into their own feed.
Built only from forwarded posts we have actually read, on both sides. Coverage is early and deliberately incomplete: a missing link means we have not read the post that would prove it, never that the relationship does not exist. Counts are distinct forwarded posts observed, so they only ever go up as we read more.
Mentions
Named by 24 registered channels — every channel on the register whose own posts have named this one, by its current username or any other username it currently holds, merged from two separately captured readings of the same fact so a namer caught by only one of them is not missed and a namer both caught is not counted twice. A username this channel has since dropped is not matched — that handle may belong to someone else now, and crediting today’s namer to yesterday’s owner would misattribute it.
Named by
Channels on the register whose posts name this channel's handle.
A mention is a weaker signal than a forward and is counted separately for that reason — naming a channel is not republishing it, and a handle in a post body is easy to place deliberately. The post counts beside each row below are distinct posts in which the handle appeared, from posts we have read on both sides — the “Named by N registered channels” figure above is a different count, of distinct NAMING CHANNELS rather than posts, and is not the sum of the rows under it.
Handles this channel named that no longer answer
Dead references
2
handles named in this channel’s posts, vacant today
Evidenced gone
0
we ourselves saw one of these resolve, at some point
Never seen alive
2
vacant every time we have ever looked
@nalogi_sud named 2 handles that resolve to nothing today. That is a fact about the reference, not necessarily a fact about the handle’s history — see the two groups below.
Most of these may never have existed as a live channel at all. A handle a channel names can be a typo, an aspirational name nobody registered, or a channel that was already gone before this one ever mentioned it. Unless a row below is marked evidenced, all we know is that it references a handle that is not a live channel today — not that anything “died”. How this is measured.
Never seen alive
References a handle that is not a live channel — we have no record it ever was one.
@nalogi_aud named in 3 posts, 8 August 2026 – 16 August 2026
@persontaxea named in 1 post, 27 September 2026 – 27 September 2026
Channels Telegram recommends alongside this one
Telegram’s own answer, not this register’s. When this register asks Telegram’s API what is similar to this channel, this is the list it returns, in the exact order Telegram returns it — never re-sorted by subscribers or by anything else this register measures. The relationship, and the order, are Telegram’s; we record them and date them, and make no claim of our own about which of these channels actually resemble this one.
Read from Telegram’s recommendation API, most recently 18 September 2026. Telegram holds a list like this for a small and growing share of the register — how this is measured, and why most channel pages show nothing here.
Appears in Telegram’s recommendations for other channels
The reverse of the list above, and a different kind of signal. This does not require this channel to have ever been asked about directly — each row below is a channel we DID ask Telegram about, whose Telegram-generated list happened to include this one. A channel can appear here with an empty list above it, because being named by someone else’s query is independent of having been queried itself.
ЛИЧНЫЕ НАЛОГИ @persontaxes · 31,488 Telegram ranks this channel #2 of 91 here — alongside 90 others — read 6 September 2026
Мы́тарь @mytar_rf · 27,487 Telegram ranks this channel #3 of 89 here — alongside 88 others — read 10 September 2026
ТРУДОВЫЕ СПОРЫ @sudpraktik_trud · 26,893 Telegram ranks this channel #10 of 88 here — alongside 87 others — read 11 September 2026
Ряховский: Налоги без фильтра @ryahovskiynalogii · 35,355 Telegram ranks this channel #30 of 91 here — alongside 90 others — read 2 September 2026
Налоги, законы и бизнес. Марат Самитов @oooavirta · 56,274 Telegram ranks this channel #35 of 91 here — alongside 90 others — read 23 August 2026
PRO Семейные права @prosemuy · 20,269 Telegram ranks this channel #45 of 82 here — alongside 81 others — read 28 September 2026
ФНС России @nalog_gov_ru · 89,754 Telegram ranks this channel #45 of 96 here — alongside 95 others — read 17 August 2026
Бухучет и налоги от «Клерк.Ру» @klerkonline · 20,352 Telegram ranks this channel #50 of 95 here — alongside 94 others — read 27 September 2026
Судебная практика по банкротству @sudpraktik_bankrot_demo · 26,842 Telegram ranks this channel #54 of 85 here — alongside 84 others — read 11 September 2026
Журнал "Упрощёнка" @uproshchenka · 22,795 Telegram ranks this channel #55 of 95 here — alongside 94 others — read 19 September 2026
Налог-Налог.ру @nalognalogru · 24,802 Telegram ranks this channel #63 of 94 here — alongside 93 others — read 15 September 2026
Журнал "Главбух" @eglavbukru · 82,987 Telegram ranks this channel #68 of 96 here — alongside 95 others — read 18 August 2026
СУДЕБНАЯ ПРАКТИКА IP и IT @sudpraktik_IPIT_demo · 22,966 Telegram ranks this channel #74 of 89 here — alongside 88 others — read 19 September 2026
Типичный Бухгалтер @typical_buh · 19,960 Telegram ranks this channel #76 of 98 here — alongside 97 others — read 29 September 2026
Субсидиарная ответственность • Case by Case @subsidiarka_kdl · 21,033 Telegram ranks this channel #77 of 88 here — alongside 87 others — read 25 September 2026
Налоги для предпринимателей @businessololo · 24,560 Telegram ranks this channel #78 of 94 here — alongside 93 others — read 15 September 2026
Библиотека юриста @library_lawyer · 25,649 Telegram ranks this channel #78 of 82 here — alongside 81 others — read 14 September 2026
Дмитрий Мирончук | Закон и право @ruslaw · 25,359 Telegram ranks this channel #79 of 86 here — alongside 85 others — read 14 September 2026
Самозанятые.рф @selfworkru · 30,813 Telegram ranks this channel #79 of 85 here — alongside 84 others — read 6 September 2026
Законодатель @zaconodatel · 21,735 Telegram ranks this channel #84 of 89 here — alongside 88 others — read 22 September 2026
Светлана Беляева | АФиНА @taxrisk · 25,426 Telegram ranks this channel #87 of 95 here — alongside 94 others — read 14 September 2026
This channel appears in 21 seed channels' Telegram-generated recommendation lists in total. Each is Telegram’s list for THAT channel, not this one — see how this is measured.
Cite this entry
A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 18 September 2026 — this
entry's latest reading, not the date you are reading this.
“Налоговые споры” (@nalogi_sud), 23,385 subscribers as measured 18 September 2026. Telegram Register, tgregister.com/channel/nalogi_sud.
Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.