Ministry of Health approved the form of calculation on accrued and paid contributions to the Pension Fund for insurers - organizations employing members of flight crews of civil aircraft, and the coal industry organizations (Form PB-3 RPF).

Tariffs for mandatory social insurance against industrial accidents and occupational diseases in 2012-2014 are maintained at the level of 2011 (Federal Law of 30.11.11 № 356-FL). The law preserves conditions of setting and size of tariffs in 2011 - 32 insurance rates (from 0.2 to 8.5% to payments and other benefits in favor of the insured under employer-employee relations and civil contracts). Size of tariffs, as now, will depend on the type of economic activity according to the classes of professional risk.

Ministry of Finance continues to insist that expenditures on employee benefits of interests for the delay in salary are not included in base of income tax.

The basis for charging insurance premiums from 1 January 2012 will amount 512,000 rubles. This follows from the decision of the Government of the the Russian Federation from 24.11.11 № 974

The Bank has no right to charge a fee for the transfer of insurance premiums in the state budget funds of the Russian Federation. This was announced by Russia's Finance Ministry in a letter dated 03.11.11 № 03-02-07/1-380.

Our site has published the Federal Law of 21.11.11 № 330-FL, which establishes the new personal income tax deductions for children, as well as provides personal income taxation of severance pay and cancellation of the "technical" tax debt.
Under the law, from 1 January to 31 December 2011 inclusive, tax deductions for children are:

One of the conditions of application of zero rate on income tax by medical organizations is the presence in the state of the organization at least 50% of employees with special certificates of medical specialists. How to calculate the payroll number of staff and determine the share of of health workers, read in the letter of Russian Federal Tax Service 14.10.11 № ED-4-3/17064 @.

The federal laws from 18.07.11 № 235-FL and 239-FL amended the Tax Code: exemption from VAT of separate transactions is provided nowIn this regard, the Federal Tax Service of Russia in a letter dated 11/21/11 has brought to the attention of taxpayers' codes of these transactions for recording in the declaration on the VAT (approved by Order of the Russian Ministry of Finance 15.10.09 № 104n).

The organization must not hold personal income tax when collecting money at the expense of the organization of wages of the employee through the bailiff service. Russian Federal Tax Service said it in a letter of 28.10.11 № ED-4-3/17996.

One parent may receive a tax deduction for children in double size on the condition that the other parent refuses to receive this deduction in written form. Russian Federal Tax Service told what documents the employee must collect for that in a letter dated 03.11.11 № ED-3-3/3636.

The State Duma adopted in the second and third readings the new law "On Accounting". It eliminates outdated rules, regulations and gaps of existing law

Severance pay is subject to personal income tax, if it is paid on the grounds, which are not covered by the Labour Code, according to a letter from the Russian Federal Tax Service 20.09.11 № ED-4-3/15323 @.

The tax burden on small businesses today actually on average is about 10%. This was announced by Prime Minister V. Putin 21 November on the international scientific-practical conference "Taxation - a modern look."

To get standard deduction for personal income tax in the amount of 1,000 rubles per month for the costs of educating a child you must provide a copy of birth certificate and a certificate from the institution that he is a full-time student. Ministry of Finance informed about this in a letter dated 27.10.11 № 03-04-06/8-289. The deduction is provided by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code.

From January 1, 2012 in determining the base for income tax money of tenants of apartment buildings that they provide to management companies for the repair will not be counted.

Сollection points of rates of betting and rates of bookmaker office are referred to such objects from January 1, 2012

Ministry of Finance made changes to the order of conducting the Unified State Register of taxpayers (approved by Order of the Ministry of 30.09.10 № 116n). Order of 07.09.11 № 106n (registered in the Russian Ministry of Justice November 9, 2011) adds to this document part of the information contained in the Unified State Register of Taxpayers.

The Russian authorities forecast inflation rate for the whole year at around 7%.

Separate division of the organization is any division, geographically isolated from it, at the location of which there are stationary workplaces. In this case, the workplace is considered stationary if it is established for a period exceeding one month. Russian Federal Tax Service reported in a letter of 27.10.11 № PA-4-6/17834.

In St. Petersburg, system of warning debtors through SMS messages started working. 11 000 residents with various debt obligations, have already received electronic notifications. Press Service of the Federal Bailiffs Service has summed up the first results of the new system.
Only one resident of St. Petersburg responded to the SMS newsletter yet. The debtor appeared in service in order to ensure about Claims of court bailiffs.