"The contradiction in the statement is obvious that is may be evidence of obtaining undue tax benefits by the taxpayer."

September, 9th Publishing House "Eugeny Sivkov", together with the audit company "FBKA" Within 24 of the International Book Fair, represent a unique seminar, "To survive under any circumstances: Optimization of taxes for those who write and publish!"

The state duty for registration of rights on immovable property is the expense directly related to the acquisition of this property and the possibility of its use.

As the list of documents confirming the right to deduct VAT, is not closed (Article 172 of the Tax Code), the inspectors themselves may determine the necessary documents to confirm the deduction, and request them from the taxpayer

In a letter to the Russian Finance Ministry of 12.08.11 № 03-03-06/1/478, it is said, that "in paragraph 8 of Article 250 of the Tax Code states:" When you get the property without compensation assessment of income is carried out based on market prices determined in view of the provisions of Article 40 of the Tax Code, but not less than the residual value - for depreciable property, and not lower manufacturing costs (purchase) - for other property.

On Friday, Sergei Shmatko Russian Energy Minister announced that Russia will soon begin to reduce the duty on petroleum products. The Minister said: "We have introduced taxes on gasoline at 90% of the duty on crude oil in terms of protective measures to prevent excessive export of light oil products from Russia."

Publishing House "Eugeny Sivkov", together with the audit company "FBKA" Within 24 of the International Book Fair, represent a unique seminar, "To survive under any circumstances: Optimization of taxes for those who write and publish!"

According to the financiers, the customs duties paid on importation of the asset to the Russian Federation, are expenses that are directly associated with its acquisition and opportunity to use.

Officials believe: self-organization developed expense report form is not a document confirming expenses for tax purposes, even if it contains all the mandatory details set out in paragraph 2 of Art. 9 of the Federal Law of 21.11.1996 № 129-FL "On Accounting" and its use is enshrined in accounting policy.

The Letter of the Ministry of Finance 23.06.2011 № March 3 06/1/378 says: for the recognition of expenses for payment of mobile services on unlimited tariff in other expenses (paragraph 25 § 1 of Art. 264 RF you need a list of positions of employees, approved by the head of the organization, that need in these services due to their responsibilities, contract with the operator to provide communications services; account of provider.

Does the organization have the right for purposes of calculating income tax to choose a method of accounting for interest on credits (loans) in the original cost of fixed assetsby specifying this method of accounting in tax accounting policy?

Ministry of Finance letter of 05.07.2011 № March 3 06/1/400 expresses the position of the finance department to the next problem. The organization has signed a contract of equity participation in the construction of residential accommodation (apartments) with the developer. After paying for the contract company lost the right to an apartment at a price lower than that for the flat was purchased, as a result - has suffered a loss. How to take them into account in order to calculate the income tax?

The Letter of the Ministry of Finance 05.07.2011 № 03-03-06/1/396 reported the following. Costs incurred at the expense of shareholders within trust fund in accordance with the terms of contract of participation in the joint construction are not included in the expenses for purposes of taxation of profit for the builder (sub-paragraph 1 of Article 14. 251 Tax Code).

Officials recalled that the sum of personal income tax, calculated and withheld from the income of workers of a separate division must be listed to tax authorities at the place of registration of the corresponding separate division regardless of whether it has a separate balance sheet.

The main financial department of the country has recognized the obvious fact - when determining the tax base payers of income tax may take into account the costs associated with the equipment room for meals.

In letter of Ministry of Finance from 14.06.2011 № 07-02-06/107 officials stated: according to MODU from 8 / 2010 "Provisions, Contingent Liabilities and Contingent Assets ", approved by Order of the Ministry of Finance from 13.12.2010 № 167n, obligations of the organization in connection with the emergence of workers' rights to paid holidays under the laws of the Russian Federation are estimated.

Letter from the Russian Finance Ministry 11.08.11 № 03-03-06/1/469 explains: income tax rate 0% must be used for dividends accrued on the basis of the company for 2010 and the following years, if the requirement referred to in subparagraph 1, paragraph 3 of Art. 284 of the Tax Code is observed.

Letter from Ministry of Finance of 12.08.11 № 03-11-06/3/90 clarifies switching to the payment of UTII on new types of consumer services.
The UTII is applied for public services set out in the National Classification of public services as UC 002-93 * (Items 1, No. 2, Art. 346.26 Tax Code). To do this you need a solution of the local representative authority.

Federal Law of 18.07.11 № 218-FL has restricted the sale of beer and ordered the vendors to use CCPs in the process. Letter from the Federal Tax Service of Russia of 17.08.11 № AS-4-2/13461 @ clarified provisions of the Act.

Company, which uses a simplified tax system with the object "revenues minus expenses," took credit for working capital assets. It has used borrowed funds, which received under lower percentage in another bank to pay the first loan.