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To use the reference of the legal system, "Standard" is no longer required electronic signature

Fri, 23 Sep 2011 08:50:39 GMT

The most democratic and costs accounting reference legal system has become available more widely. Now use the "norm" by using the user name and password. Apply to enter the system of cryptographic protection is not required. In addition, the service recently became available for use with mobile devices.

"Standard" is intended for accountants. This means that the system does not set unnecessary accountant regulations, which are included in the basic version for other systems and upgrade which will eventually have to pay to the user. "Standard" includes only those codes, laws, orders, decrees and letters, which are used in everyday work as an accountant. In addition to the complete database "accounting" system of regulations includes a large number of authors comment on the complex situations of accounting and taxation.

Ministry of Finance has explained how to determine the costs for the sale of securities

Fri, 23 Sep 2011 08:48:20 GMT

Upon the sale of acquired before January 1, 2010 securities traded on an organized market of securities (securities market), the cost is taken into account the actual price of the purchase. This statement was made Russia's Finance Ministry in a letter dated 26.08.11 № 03-03-06/1/522.

When selling securities expense is recognized acquisition cost of securities sold, adjusted to the prescribed method, the taxpayer (paragraph 3 of Art. 329 Tax Code). In case the securities acquired before 1 January 2010, but sold after that date, the question arises: is it possible to take into account the cost of securities sold actual price? This issue is caused by changes made in paragraph 5 of Article 280 of the Tax Code of Federal Law 25.11.09 № 281-FZ. Recall amendments established that the sale (purchase) of securities at a price below the minimum (above the high) transactions in the securities market financial outcome is determined by the minimum (maximum) price. This rate is valid from 1 January 2010. Until that time, such a restriction in Article 280 of the Tax Code was not.

Compensation for loss of profits in case of temporary withdrawal of land subject to personal income tax

Fri, 23 Sep 2011 08:46:07 GMT

The Company has entered into with natural persons contract under which she temporarily withdrew his land for the construction of the pipeline. Up to this point the land was used selhoztselyah. The company reimbursed the losses of natural persons, both actual damages and lost profits. Whether these amounts are subject to personal income tax? The answer to this question - in a letter to the Russian Finance Ministry of 01.09.11 № 03-04-05/8-622.

The Land Code provides for mandatory reimbursement of losses caused by the temporary withdrawal of land (Section 3, Article. 57 LC RF). Rules of damages * (approved by RF Government Resolution of 07.05.03 № 262) found that the offset should be losses due to premature termination of obligations to third parties, including loss of profits, as well as costs associated with the temporary occupation of land and the costs of remediation of soil quality. According to paragraph 2 of Article 15 of the Civil Code, damages are made up of actual damages (the cost of a remedy, loss or damage to property) and lost profits (lost revenue that could be obtained under ordinary conditions of civil turnover).

Ministry of Finance: allowance for length of service can be included in the costs of labor

Fri, 23 Sep 2011 08:43:45 GMT

Organizations that pay incentive bonuses to employees for years of service are entitled to take into account these costs in the amount of tax revenue. However, it can be done under one condition: the amount and procedure for payment of allowances should be established in the collective (labor) contract or other local normative act (letter from the Russian Ministry of Finance 29.08.11 № 03-03-06/1/530).

Salary highly qualified specialist subject of a foreign individual income tax rate of 13 percent, regardless of source of payment

Fri, 23 Sep 2011 08:39:22 GMT

Russian organization has entered into an employment contract with a foreign qualified technician. His remuneration consists of two parts. The first is paid in Russia (more than 2 million rubles per year), the other comes from abroad. Is it possible in respect of income received from abroad for carrying out work in Russia, to apply the tax rate on personal income tax rate of 13 percent? Yes, you can believe in the Finance Ministry. Clarification - in a letter dated 08.09.11 № 03-04-06/6-212.

As you know, employees are not tax residents of Russia, paid a tax on personal income at a rate of 30 percent. This is stated in paragraph 3 of Article 224 of the Tax Code. The exceptions are foreign qualified specialists, whose incomes are taxed at a rate of 13 percent.

Organization-gatherers, not engaged in self-production of agricultural products, shall not be entitled to apply ESHN

Wed, 21 Sep 2011 12:29:58 GMT

The main type of activity - the purchase and subsequent sale of agricultural products. Can she use a system of taxation for agricultural producers? This question is answered in the negative Finance (letter dated 14.09.11 № 03-11-06/1/14).

Explanation follows. As you know, go to ESHN can entrepreneurs and organizations that received the status of agricultural producers. And as such, pursuant to paragraph 2 of Article 346.2 of the Tax Code, taxpayers are producing agricultural products, carrying out its primary and further processing. In this case the total income from sales of goods (works, services) the share of income from sales of agricultural products produced must be at least 70 percent.

Ministry of Finance: The cost of the publication of financial statements included in the cost of production

Wed, 21 Sep 2011 12:26:54 GMT

Article 92 of the Federal Law of 26.12.95 № 208-FZ "On Joint Stock Companies," requires public companies to disclose annual financial statements. Russia's Finance Ministry in a letter dated 31.08.11 № 07-02-12/26 reminded that the costs society the right to include in the cost of goods, works or services.

Article 16 of the Federal Law of 21.11.96 № 129-FZ "On Accounting" stipulates that public companies (as well as banks and other lending institutions, insurance companies, stock exchanges, investment and other funds) must publish annual financial statements no later than July 1 following the reporting period. You can do it in newspapers and magazines available to users of financial statements, or by distributing among them the brochures, booklets and other publications containing the financial statements. Also you can send statements territorial state statistics bodies at the place of registration of the organization for subsequent delivery to interested users.

The cost of the OS, resulting in a contribution to charter capital of "uproschenschika"

Wed, 21 Sep 2011 12:24:11 GMT

The company in general taxation system has received from other companies building as a
contribution to charter capital. The transmitting side employs a simplified tax system with the object of "income". What documents are needed to determine the value of the asset received? The answer - in a letter to the Russian Finance Ministry of 13.09.11 № 03-03-06/2/139.

Property received as a contribution to charter capital gains for tax purposes is accepted on cost (residual value) (Section 1, Art. 277 Tax Code). To determine the cost of transferring party must submit documents which confirmed charges that form the initial value of the property in its tax accounting, as well as documents proving the amount of depreciation calculated in relation to this property or the cost (of value) of assets taken into account in expenditures in order to taxation.

Budget subsidies granted to natural persons for housing, personal income tax are not subject to

Wed, 21 Sep 2011 12:18:05 GMT

Subsidies paid by the citizens of the budgets of all levels, for the purchase or construction of residential premises shall not be taxed on the income of individuals. This was Russia's Finance Ministry reminded in a letter dated 08.09.11 № 03-04-05/6-640.

The list of income not subject to personal income tax, established by Article 217 of the Tax Code. Federal Law of 29.11.07 № 284-FZ (hereinafter - the Law № 284-FZ), the list was supplemented by paragraph 36, under which tax-exempt payment of the purchase and (or) the construction of residential premises made available through the federal budget, the subjects of the Russian Federation and local budgets.

Ministry of Finance explained the procedure of the "old" and "new" penalties for being late with the delivery of statements

Wed, 21 Sep 2011 12:16:28 GMT

If the tax return for 2009 and earlier periods was commissioned after the September 2, 2010, the tax must calculate the penalty for late filing of financial statements as the previous version of Article 119 of the Tax Code, and in the current edition of this standard. A taxpayer must pay the lesser of the amounts received. This conclusion is contained in a letter to the Russian Finance Ministry of 08.08.11 № 03-02-08/87.

Officials consider the following scenario. Individuals in October 2010, submitted to the inspection of the "zero" return to personal income tax on income for the year 2009 from the sale of property located in the ownership of less than three years. Inspection ordered a penalty under article 119 of the Tax Code in the amount of 1000 rubles. Is it right to do that?