Ministry of Finance has developed a draft Ordinance with the official form of corrective invoice.

The Ministry of Finance reported that since 2012 organizations would be able to go to the simplified regime, if their income for the nine months was no more than 45 million rubles. And are entitled to apply it further while income has not exceeded 60 million rubles.

If your activity is connected with the leasing of the objects of the stationary distribution network with sales areas, which are, respectively, are stores or pavilions, as well as parts of the trading rooms, facilities for the organization of offices, warehouses and residential premises, does not apply to activities that is subject to UTII.

The amounts of personal income tax, calculated and withheld from the income of workers of separate division must be transferred to tax authorities at the appropriate place of registration of a separate division.

If the inspection by mistake kept extra taxes from the company, it should return them with interest.

Ministry of Finance in its letter of 26.09.2011 № 03-11-06/3/103 clarifies whether the organization or individual entrepreneurs, applying UTII and having an average number of key employees 100 people have external secondary job employees too.

The Federation Council adopted the bill on third reading amending the Civil Code. Law is aimed at the protection of citizens' interests. And allows them to repay the loan taken at interest rates prematurely, without any additional fees.

The appropriate draft order appeared on the official website of the Federal Tax Service. This confirms a new form and procedure for completing the declaration on property tax for 2011 and advance payments for the I quarter of 2012.

Fresh letter of FTS of Russia from 23.09.2011, № PA-21-6/293 explained that the registration at the home address of the founder was possible

Federal Antimonopoly Service of the North-West district in the Resolution of 21.09.2011 № A56-64020/2010 rejected the argument that the limitation period was interrupted by partial payment of insurance money by the defendant

The company takes to deduction amounts of VAT on works that were performed by contractors on the basis of invoices.

In a motor vehicle designed for carrying passengers, seating capacity is defined as the number of seats (except driver's seat and place of the conductor) on the basis of technical passport of the manufacturer of the vehicle.

Federal Tax Service has posted on its website a draft order approving declaration form for tax on personal income and the order of its completion.

Pension Fund reports that from October 1, 2011 agreement between the parties under the action of contracts of trust management of pension savings concluded with management company "Uralsib - Money Management" and Management Company "URALSIB Asset Management" is discontinued.

Difference between the amount of debt of an individual under the loan agreement (including unpaid interest) and the value of property transferred to the bank-borrower under an agreement on retreat constitutes economic benefit, taxable in the prescribed manner.

Income tax: All changes of Chapter 25 of the Tax Code in 2011-2012. 'Difficult' income and expenses. Value added tax: New regulations to control transfer pricing. Innovations in the restoration of VAT. The adjustment invoice, etc.
Insurance contributions to extra-budgetary funds: Payments that are not subject to taxation. Statements, the order of making changes. Features of calculation and payment of personal income tax: Determination of status. Features of granting tax deductions. The nuances of providing property tax deductions. New taxes and new tax rates in 2012. Modern methods of protection against the illegal actions of tax service.

PIT from incomes of employee that within a month works part time at the head office, and some - in a separate division of the company, must be listed in both inspections: at the location of headquarters and at the location of separate division, taking into account the time worked

In a fresh letter of 23.09.2011, the Russian Finance Ministry № 03-03-06/1/585 tried to explain how to take into account the cost of ads about staffing. Advertisements in newspapers, magazines, radio or television must be considered as part of other expenses related to production and sales (items 8, § 1, Art. 264 Tax Code).

The company has the right to receive interest, even if she gets the money in the form of credit.

Russia's Finance Ministry in a letter dated 15.09.2011 № 03-02-07/1-328 explained how to count the period of tax inspection correctly if the inspectors decided to extend it.