Dividends from other entities are not included for calculating the limiting value of income in order to use STS |
When determining the limiting yield of the STS dividends received from equity investments in other companies are not included in the total amount of revenue. Russia's Finance Ministry reported on this in a letter dated 05.10.11 № 03-11-06/2/137.
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Метки: холодильники |
Ministry of Finance reported on the application of reduced VAT rates when implementing of medicines |
The taxpayer can not apply a reduced VAT rate (10%) with regard to the implementation of medicines for which there are no registration certificates (including by reason of the expiration of the registration certificate and the incompleteness of the procedure of re-registration). This is stated in a letter to the Ministry of Finance from 07.10.11 № 03-07-07/55.
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Метки: холодильники |
Courts award 55% of the disputed amounts to the tax authorities |
To date, 55% of the amounts disputed by taxpayers in the courts are considered in favor of the tax authorities. October 24 the head of the Federal Tax Service M. Mishustin at a meeting with Prime Minister V. Putin, said it was the highest figure over the past 3 years (in January-September 2010 - 42%).
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Taxpayer on STS with object of taxation "income" does not include interest on the loan in the cost |
A taxpayer who uses a simplified system with object of taxation "income" does not include interest on the loan in the cost, said Russian Federal Tax Service in a letter dated 01.09.11 № ED-4-3/14218 @.
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Метки: холодильники |
The Civil Code establishes the right to early repayment of loans to banks |
The Civil Code was supplemented by amendments establishing the right of citizens to early repayment of the loan to the bank.
Parallel to the right of a credit institution to receive from the borrower interest on the loan agreement, accrued inclusive to the date of repayment of the loan in full or part thereof has been established. On the eve Russian President signed a law.
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Taxpayers have paid tax arrears via the Internet in the amount of more than 60 million rubles |
There is an opportunity of taxpayers to pay tax arrears on the site of the Federal Tax Service of Russia - individuals in June 2011. During this time, with the help of Internet service "Sberbank-line" 60 230 payment documents have been formed, debt amounting to more than 52.3 million rubles paid. Press Service of the Russian Federal Tax Service reports about it.
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Personal income tax from dividends is calculated at their actual payment |
The tax agent calculates personal income tax from dividends at actual payment of such income to the individual. Russia's Finance Ministry reported on this in a letter dated 06.10.11 № 03-04-05/3-709.
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Метки: холодильники |
New codes to form 2-PIT will appear in the references "Codes of income" and "Codes of deductions". |
References "Codes of income" and "Codes of deductions "for filling in the form of 2-PIT will be amended - there will be codes to taxation of REPO operations. This was announced by Russia's Finance Ministry in a letter dated 07.10.11 № 03-04-06/4-256. Currently, approval of the draft of relevant order of FTS of Russia is terminated.
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Метки: холодильники |
MPs approved increase of excise rates |
The draft law adjusts the excise rates, given the anticipated level of inflation.
Excise taxes on cigarettes with the filter, as well as non-filter cigarettes have been indexed at a faster rate compared with other excisable goods (more than three times during the period from 2011 to 2014).
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In early November, the Russians will rest for three consecutive days |
In connection with the celebration of November 4 National Unity Day (holiday), the citizens of Russia at the beginning of the month will rest for three consecutive days - from November 4 (Friday) to November 6 (Sunday).
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Which documents can confirm the standard deduction for personal income tax? |
Russia's Finance Ministry in a letter dated 05.10.11 № 03-04-06/5-249 told what documents could prove the provision of a standard tax deduction for personal income tax, which is provided by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code (1000 rubles).
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Метки: холодильники |
Federal Tax Service has collected 2.916 trillion rubles to the federal budget in January-August 2011 |
For the period January-August 2011 FTS of Russia has collected to the federal budget 2916.3 bln. (by 42.2% over the same period in 2010). In this sum, the share of mineral extraction tax
was 44%, VAT - 39%, income tax - 8%, - said the Federal Tax Service.
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In 2012 there will be the most "hard" tax audits in the history of Russia |
In 2012, there will be the most "hard" tax audit in the history of Russia. You will know why and how to prepare for it on only on the unique conference “How you can (and how you can not) save ON TAXES IN 2012.
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Метки: холодильники |
The bill to reduce the insurance premiums enrolled in the State Duma |
The government submitted a draft federal law in the State Duma, which reduces the maximum rate of insurance contributions to state funds for the bulk of taxpayers from 34 to 30% (RPF - 22%, the SIF - 2.9% and OMIF - 5.1%) for 2012-2013. In parallel for these payers there is tariff of insurance contributions from amounts exceeded the limit value base for charging of insurance premiums (512,000 rubles) to the Pension Fund in the amount of 10%.
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Since 2012 large amounts of compensation for dismissal will be subject to personal income tax at rate of 13% |
Russia's Finance Ministry proposes since 2012 to impose large sums paid to top managers for dismissal by personal income tax at rate of 13%, so-called "golden parachutes".
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The State Duma will consider the bill on criminal punishment of one-day firms |
Criminal Code will be supplemented by an article on the responsibility for the formation of a commercial organization to commit crimes.
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FTS of Russia informs on changes and amendments to the Tax Code |
Letter of the FTS of Russia from 07.10.11 № AS-4-3/16572 explains the changes and amendments to Article 146 and 149 of the Tax Code.
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Метки: холодильники |
How to get back erroneously listed money |
Letter from the Russian Ministry of Finance 10.08.11 № 02-04-09/3641 explained the procedure of returning incorrectly listed charges.
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Метки: холодильники |
Violation of hospital treatment is not a reason to reduce the full amount of benefit |
Social Insurance Fund specialists RF considered that if in the sick leave there is mark of a doctor
of violation the regime, it is necessary to reduce the entire amount of benefit.
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The procedure for refunding erroneously listed payments is explained |
Office reported that the mechanism of return mistakenly listed amounts of payments set out in paragraph 12 of accounting for revenue in the budget system of the Russian by the Federal Treasury, did not apply to tax payments
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