January 30 - deadline for payment of income tax for taxpayers whose accounting period is the first quarter, half and nine months. They need to make the first monthly payment in advance, payable in the I quarter 2012.

According to the definition of the Constitutional Court from 25.01.2005 N 32 O tax can be considered legally established only if the law fixed all the essential elements of the tax obligation, ie, it is possible to impose a tax by direct indication in the law of the essential elements of the tax liability.

Ministry of Finance in a letter dated 13.01.2012 N 03-04-06/8-4 on the issue of taxation with personal income tax of payment of additional days off, provided to one parent to care for a disabled child referred to the Resolution of the Presidium of SAC RF from 08.06.2010 N 1798 / 10.

Federal Law of 21.11.2011 N 330-FL introduced changes aimed at supporting families with children, by increasing the size of a standard tax deduction, provided for the tax on personal income. In this case, its action extends retroactively, precisely from 01.01.2011.

According to the CBR for the first time since early August 2011 the euro against the ruble stabilized at mark less than 40 rubles, and the dollar fell by 67 kopecks in two days.
The official exchange rate of euro against ruble set by Bank of Russia on 26 January 2012, decreased by 24 kopecks to $ 39.9499 rub. / Euro.

"If the salary for December 2011 was assessed to employees and paid in January 2012, when filling in the form № 2-PIT "Information about personal income in 2011" it is necessary to reflect all income accrued and paid to the employee for performing his job duties, including revenues for December, paid in January "

From January 1, 2012 list of disability may be granted for up to 15 (in some cases up to 10) calendar days, and extended for a longer period under the decision of the medical commission.
This is connected with the introduction into force of art 59 Federal Law of 21.11.2011 № 323-FL "On the basis of health protection of citizens in the Russian Federation."

Federal Antimonopoly Service of the North-Western District in its decision of 03.11.2011 in the case № A56-7885/2011 came to the conclusion that the calculation of 90 days for putting the balance sheet and profit and loss account should be conducted not by calendar but working days.
Deadline for submitting financial statements are provided by law "On Accounting". But there is no indication that the account is conducted in calendar days. Consequently, the issue shall be settled by means of the Tax Code.

RF Social Insurance Fund informs taxpayers who voluntarily pay for themselves the premiums in case of temporary disability and maternity, that the cost of the insurance year 2012 is 1605 rubles.

Social Insurance Fund in a letter dated 28.12.2011 № 14-03-18/05-16244 gives the following explanations concerning indexation of child benefits: from January 1, 2012 the coefficient 1.06 is set for this type of benefits.
It applies to:

Previously, any severance pay was not taxed personal income tax. But from 01.01.2012 the subsection 3 of Art. 217 of the Tax Code was amended. According to these changes, only a portion of severance pay, which does not exceed threefold size of the average monthly salary of the employee, is exempt from taxation on personal income tax.

You just need to attach the original payment documents to the application for refund the full amount of overpaid (collected) sum. If you want to return only part of the sum, it is necessary to put copies of payment documents.

In the first reading the Russian State Duma adopted a draft law № 616079-5 amending Article 15.25 of the Code of the Russian Federation on Administrative Violations (establishing liability for non-representation the notification by a resident on bank accounts outside of Russia to a tax authority).

In a new message details about the origin of law (the termination of the right) to use the corporate e-tender (CESCR) for the electronic transfer of funds must be made simultaneously

MODU 24/2011 shall be applied, starting with reporting year 2012. The new provision establishes a procedure for formation of accounting and disclosure in financial statements information about the costs of natural resource development of organizations that are legal entities under the legislation of the Russian Federation (except for credit institutions and public (municipal) institutions), subsoil users.

According to CB, compared with 2010, the export of capital from Russia in 2011 increased by 2.5 times. Forecasts of Ministry of Economic Development did not expect such high rates. The result exceeded all expectations: 6% of GDP in Russia "flowed" across the border.

Ministry of Finance in a letter dated 26.12.2011 № 03-02-07/1-441 adjusted gap in the Tax Code regarding writing off overpayments on fines and penalties for which the court order of return or offset is not possible due to expiration of statute of limitations and the impossibility of its recovery.