Previously, any severance pay was not taxed personal income tax. But from 01.01.2012 the subsection 3 of Art. 217 of the Tax Code was amended. According to these changes, only a portion of severance pay, which does not exceed threefold size of the average monthly salary of the employee, is exempt from taxation on personal income tax.

You just need to attach the original payment documents to the application for refund the full amount of overpaid (collected) sum. If you want to return only part of the sum, it is necessary to put copies of payment documents.

In the first reading the Russian State Duma adopted a draft law № 616079-5 amending Article 15.25 of the Code of the Russian Federation on Administrative Violations (establishing liability for non-representation the notification by a resident on bank accounts outside of Russia to a tax authority).

In a new message details about the origin of law (the termination of the right) to use the corporate e-tender (CESCR) for the electronic transfer of funds must be made simultaneously

MODU 24/2011 shall be applied, starting with reporting year 2012. The new provision establishes a procedure for formation of accounting and disclosure in financial statements information about the costs of natural resource development of organizations that are legal entities under the legislation of the Russian Federation (except for credit institutions and public (municipal) institutions), subsoil users.

According to CB, compared with 2010, the export of capital from Russia in 2011 increased by 2.5 times. Forecasts of Ministry of Economic Development did not expect such high rates. The result exceeded all expectations: 6% of GDP in Russia "flowed" across the border.

Ministry of Finance in a letter dated 26.12.2011 № 03-02-07/1-441 adjusted gap in the Tax Code regarding writing off overpayments on fines and penalties for which the court order of return or offset is not possible due to expiration of statute of limitations and the impossibility of its recovery.

Russian Duma recieved billsupposing the lifting of bank secrecy from expenses of officials, as well as the duty of declaring these costs by state and municipal employees, military personnel, members of the ATS, the police, prosecutors, customs authorities, the investigative committee, the deputies of all levels of government and local government, as well as members of the Federation Council.

Now in order to register a separate unit as an insurer on the location, you must fill out an application on Form of Annex № 2 to the Regulations approved by the Order of the Health Ministry of Russian Federation September 20, 2011 N 1052n.
You must also attach to the application copies of:

Embedded by the Federal Customs Service of Russia the principle of "one window" is aimed at avoiding duplication of operations between divisions of the FCS of Russia. It greatly speeds up the border crossing of goods and vehicles.

In 2011, the according to forecasts of Development of Russia, inflation is expected to be 6,2-6,5%, and prices, as recorded by the State Statistics Service of Russia, was 5.6%.

Now everyone can know where and what works are conducted and how much it costs.

Recall that the new Federal Highway Fund was established in 2011.

SIF of Russia in the letter of 17.11.2011 № 14-03-11/08-13985 explains that the need for training and retraining for own use under the Labour Code (Article 196) is defined by an employer. The employer provides training, retraining, skills developmentand training their second careers in the organization and, if it is necessary - in educational institutions of primary, secondary, higher, vocational and further education on the terms and in the manner defined by the collective agreement, contract of employment.

Department of Tax and customs tariff policy with reference to the letter from the Ministry of Finance 14.12. 2011 N 03-07-14/124 reports that it is possible to reduce total amount of VAT, if the taxpayer does not determine the tax base in the tax period

The Russian government has approved lowering the minimum subsistence level of the population by 3.4% on average in Russia for the III quarter of this year. The subsistence minimum is now:
- Per capita - 6287 rubles;
- For the working age population - 6792 rubles;

Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights" requires organizations to place over the entrance or near the entrance to the commercial premises a sign indicating the company name, location and operating mode of the organization.

In 2012, insurers must provide information on the amount of payments and other benefits accrued in 2011 for each employee no later than February 15, said the RPF. These details are presented in the form of personified registration documents approved by Resolution of the Board the RPF from 24.03.11 № 59п and 31.07.06 № 192п.

In order from 28.11.11 № 163n Finance Ministry admitted its order from 20.02.08 № 27n invalid, where the forms of tax declaration and the calculation on property tax of organizations have been approved. Order was registered in the Russian Ministry of Justice December 14, 2011.

Organization paid advance payments on income tax untimely, and therefore the tax authority accrued interest on the unpaid amount. Russian Federal Tax Service in a letter dated 11.11.11 № ED-4-3/18934 said that if on the results of the tax period organization got a loss of profits, the tax authority shall return the paid fines to the company.

Recovery of costs for parking a car on a business trip is not subject to personal income tax