The tax authority may adopt interim measures (for example, prohibit alienate some property of the taxpayer, to suspend the operation of bank accounts) since the signing of the decision to prosecute for tax offenses, including before entry into force of this decision. This was announced by Russia's Finance Ministry in a letter dated 16.11.11 № 03-02-07/1-394.

Order of the Federal Tax Service of Russia from 24.11.11 № MMV-7-11/895 approved tax return form and form of tax calculation on the property tax of organizations orders of their filling, as well as electronic document formats. Order was registered in the Russian Ministry of Justice on December 12 and comes into force beginning with submission of the declaration for the tax period of 2011 and tax calculations for the I quarter of 2012. What changes have occurred in the Declaration on the property tax?

If an employment contract with jobholder does not provide salary decrease proportionally to the time worked, then the maternity benefit is calculated on the basis of full salary (FAS resolution of the Ural region of 21.10.11 № F09-6721/11).

We remind you that on December 20 deadline for the payment of VAT, tax on gambling and reporting expires.

In 2013, a bill on the tax on overconsumption and on luxury will be submitted to the State Duma. This was stated by Prime Minister V. Putin on 15 December at the program "Conversation with Vladimir Putin. Continuation".

When selling goods invoices are set by the seller no later than five calendar days from the date of shipment of goods (§ 3 of Art. 168 of the Tax Code). How to determine the date of shipment to counting these five days is told in a letter of the Russian Finance Ministry of 09.11.11 № 03-07-09/40.

On our website we posted an order of Russian Federal Tax Service 24.11.11 № MMV-7-11/895, which approved the form of tax declaration and tax calculation form on the property tax of organizations, order of filling them, as well as electronic document formats.

Russia's Finance Ministry in a letter dated 09.11.11 № 03-07-09/41 clarified some issues filling invoices, namely lines 2a and 6a, in which the addresses of the seller and buyer are indicated.

The Moscow City Government, employers and trade unions signed an agreement on minimum wage in the city. On January 1, 2012 the minimum wage will be 11 300 rubles., And from 1 July 2012 - 11 700 rubles.

The Order of Federal Tax Service of Russia from 12.08.11 № YAK-7-6/489 @ (registered with the Ministry of Justice of 6 December) approved procedure for sending electronic documents to the tax authority during registration of taxpayers. The document defines the rules for sending to the territorial body FTS documents required for state registration in electronic form, using information and telecommunication networks, including the Internet, including a single portal of public services.

By April 2012 the RPF and SIF will develop and adopt new forms of reporting on insurance premiums.

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.

The Order of Federal Tax Service of Russia from 12.08.11 № YAK-7-6/489 @ (registered with the Ministry of Justice of 6 December) approved procedure for sending electronic documents to the tax authority during registration of taxpayers.

The absence of indications of speedometer and travel routes in travel sheet is not always a ground for exclusion costs (ruling of FAS of the West Siberian District from 01.11.11 № A27-1096/2011). The court considered a situation where the tax inspectorate refused to recognize the expenses of the organization to purchase fuel for official vehicles, as some mandatory information was absent in the travel sheetscomposed on form number 4-C, including:

Advance payment to the supplier by offsetting of counterclaims does not preclude the deduction of VAT from the amount of the prepayment, according to FAS Povolzhsky Region (Judgement of 03.10.11 № A12-22832/2010). Heart of the Matter is as follows. Organization (tenant) has made an advance payment under the lease contract of the property. However, it has paid not in money but by transferring to the lessor the right to claim the debt from the debtor.

When using by an employee with the consent or acquiescence of the employer and in his personal property interests (eg a car) the employee is paid compensation which is not subject to PIT.

Depreciable property includes intangible assets with a useful life of more than 12 months and the initial cost of more than 40 000 rubles. Russian Federal Tax Service has reported that in a letter dated 01.11.11 № ED-4-3/18192.

Ministry of Regional Development has approved a new form of payment document for payment for maintenance and repair of the dwelling and the provision of communal services. This form is introduced with the order from 19.09.11 № 454, which is registered in the Russian Ministry of Justice on November 16.

Russian Ministry of Finance from 19.10.11 № 03-03-07/46 in a letter informed which documents confirmed costs for the calculation of income tax on the purchase of electronic tickets

On the basis of paragraph 2 of Article 15 of the Federal Law of 21.11.96 № 129-FL "On Accounting" commercial organizations are required to submit quarterly financial statements within 30 days after the end of the quarter, and annual one - within 90 days after the end of the year. This term is calculated in working, not calendar days, according to the order of the Federal Arbitration Court of the north-west district from 03.11.11 № A56-7885/2011.