News

Letter from the Russian Ministry of Finance 01.12.2011 N 03-03-06/1/791 explained that if the landlord is not registered ownership of the rented premises, the tenant may not include lease payments of the costs.

Letter from the Russian Ministry of Finance 30.11.2011 N 03-07-09/44 explained that if the number of shipped goods or their price in the invoice are not correct, to correct such errors put corrective invoice is not necessary.

Letter from the Russian Ministry of Finance 30.11.2011 N 03-04-05/7-972 explained that when buying an apartment in a newly built house on the property right of deduction shall arise from the receipt of an act of handing over the flat.

Letter from the Russian Ministry of Finance 30.11.2011 N 03-04-05/7-973 explained that the purpose of obtaining property deducting the cost of buying an apartment can confirm the contract containing a condition that at the time of its signing by the parties made ​​payments in full.

Letter from the Russian Ministry of Finance 01.12.2011 N 03-03-06/1/796 explained that the expenses of the organization to conduct recreational activities for clients (to the banquet, rent the ship, artists' fees) after the official part of the workshop in order to tax not included.

Letter from the Russian Ministry of Finance 01.12.2011 N 03-03-07/58 explain that to confirm the cost of employee e-ticket, paid for by credit card third party necessary itinerary receipt on paper boarding pass, and other documents evidencing to pay the ticket by a third party on behalf of and at the expense of the employee.

Letter from the Russian Ministry of Finance 30.11.2011 N 03-07-11/330 explained that the transfer of exclusive rights to use the trademark under a licensing agreement is subject to VAT

Letter of the FTS of Russia from 11.11.2011 N ED-4-3/18880 explained that when applying the specified declarations in connection with the adjustment of the amount of damages upwards to take into account that the application for credit or refund of the overpayment may be filed within three years from the date of its transfer.

Letter of the FTS of Russia from 11.11.2011 N ED-4-3/18934 explained that if the results of the tax period, the obtained loss, penalties, interest accrued on the sum of periods not timely paid advance payments of tax on profit, reversed.

Letter from the Russian Ministry of Finance 01.12.2011 N 03-04-06/6-328 explained that the reimbursement to pay for parking personal vehicles of employees, they use for business purposes are exempt from personal income tax in the amount provided in the agreement of the employee and employer.

Letter from the Russian Ministry of Finance 05.12.2011 N 03-11-06/2/166 explained that the organization applying STS object with "income" account in the cash income from the sale of shares in the company.

Letter from the Russian Ministry of Finance 28.11.2011 N 03-04-05/7-954 explained that the sale by one of the common ownership of its shares owned by him at least three years, as a single object property deduction is available to this individual persons in an amount not exceeding 1 million rubles.

Letter from the Russian Ministry of Finance 29.11.2011 N 03-03-06/1/783 explained that the cost to deliver the goods to the warehouse of the organization (if the contract costs are not included in the price of goods) are straight, and delivery costs entered in the books at the warehouse purchased goods to another warehouse - to indirect.

Letter from the Russian Ministry of Finance 30.11.2011 N 03-07-08/338 explained that the freight forwarding services provided under the contract of freight forwarding organizations in international transport, are subject to VAT at zero rate.

Letter from the Russian Ministry of Finance 02.12.2011 N 03-04-05/5-991 explained that for the purposes of the standard deduction to twice the amount of the child in the term "single parent" means the absence of the other parent the child (for example, by reason of death, recognition of the parent missing or declared dead).

Letter from the Russian Ministry of Finance 01.12.2011 N 03-04-05/8-979 explained that the standard deduction to twice the amount of the child is not granted from the month following the month of joining a single parent in a marriage.

Letter from the Russian Ministry of Finance 23.11.2011 N 03-07-13/01-48 clarified that the export of goods from Russia to Belarus taxpayer is entitled to apply a zero rate of VAT, if he would submit to the inspection documents provided by the Protocol of 11.12.2009 "On the order of indirect taxes and the mechanisms of their payment for exports and imports of goods in the Customs Union ", within 180 days. Otherwise, the tax shall be paid for the period of shipment, and the input VAT can be assumed to be deductible.

On 01/01/2012, the coming into force a new position, "On the order of cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia 12.10.2011, № 373-II, Ministry of Justice number 22 394), which is actually supersedes the previously approved the relevant document (approved by the Bank of Russia 22.09.1993 № 40). The most significant differences will be presented to a special review.

Federal Law of 03.12.2011, № 379-FZ, effective from 1.1.2012, the, amendments to some legislative acts of the Russian Federation on the tariffs of insurance contributions to the state budget funds for 2012, specify the list of insured persons, the order reporting the size of sanctions and other issues.

Federal Law of 30.11.2011, № 356-FZ found that in 2012 the premiums for OPS against accidents and occupational diseases are calculated and paid on the previously established rates (applicable in 2011 and earlier).

Federal Law of 30.11.2011, № 363-FZ of changes in art. 117 of the Family Code, under which the organizations that received the documents by the executive alimony must index them in proportion to the minimum subsistence level for the relevant socio-demographic groups, and the subject of the Russian Federation established the place of residence of the person receiving alimony.

Letter from the Russian Ministry of Finance 18.11.2011 № 03-03-06/2/176 was on determining the tax base for income tax, if a claim of debt denominated in foreign currencies, noted the following. In accordance with the procedure provided for the Tax Code, the acquisition of rights to claim these property rights are taken to the tax assessment on the value determined based on the cost of acquisition and costs associated with their purchase. In this case, in accordance with paragraph 10 of Art. 272 of the Tax Code costs denominated in foreign currency for tax purposes are converted into rubles at the official exchange rate set by the Central Bank of Russia on the date of recognition of related expenses. The costs associated with the acquisition of rights claims denominated in foreign currencies, with the adoption of this law requirements for tax accounting converted into rubles at the official exchange rate of foreign currencies by the Central Bank of Russia at the acquisition date of the claim. Thus the cost of acquiring the right to claim after its adoption to the current tax assessment is not subject to revaluation.

In a letter to the Russian Finance Ministry, the 17.11.2011 № 03-02-07/1-395 noted that during the site inspection, if necessary, the officials of the tax authority may have access to original documents in the territory of the taxpayer (§ 12 of Art. 89, para. 5 § 2 of Art. 93 Tax Code). However, in accordance with Art. 2, § 2 of Art. 93 of the Tax Code, the tax authority claimed by the taxpayer documents are submitted to the tax authority in the form of certified copies of the audited entity.

In a letter to the Russian Finance Ministry, the 15.11.2011 № 03-05-05-01/87 with reference to paragraph 2 PBU 5 / 01, "Accounting for Inventories," pointed out that the real property acquired for the purpose of resale, accounted accounting as a good balance account at 41 "Products" property tax exempt.

Letter from the Russian Ministry of Finance 24.10.2011 N 03-03-06/1/687 explained that if the contract of carriage was not, then transport and waybills are not binding documents which prove the cost of transport.

Letter of the FSS from 30.09.2011 N 14-03-11/15-11575 explained that if there is doubt about the validity of the hospital sheet insured must contact the territorial authority FSS, rather than send an employee for re-registration documents to the hospital.

Letter from the Russian Ministry of Finance 23.11.2011 N 03-03-06/2/180 explained that the loss, resulting in the fact that the residual value of depreciable assets exceeded the realized income from its implementation shall be included in other expenses for income tax equal shares during the period, defined as the difference between a useful life of the property and the period of its operation to the moment of realization.

RF Government Resolution dated 24.11.2011, № 974, adopted pursuant to Art. 8 of the Federal Law of 24.07.2009, № 212-FZ "On the insurance premiums to the Pension Fund ..." in 2012 established a limit of payments to the employee, contributions to which are charged to extrabudgetary funds, which amounts to 512 thousand rubles. (Now - 463 thousand rubles).

Letter from the Russian Ministry of Finance 08.11.2011 N 03-03-06/1/720 explained that the cost of an employee by a taxi during the period of assignment to reduce taxable income, if they are documented and economically justified.

Letter from the Russian Ministry of Finance 11.11.2011 N 03-03-06/1/748 explained that if the taxpayer has made a provision for doubtful debts, bad debts write-off is at the expense of the provision, and in non-operating expenses include only the amount not covered by the reserve duty.

Letter from the Russian Ministry of Finance 18.11.2011 № 03-03-06/1/768 was referring to the Newsletter of the Presidium of the Russian Federation of 16.02.2011, № 59u are advised that if the lease is concluded for a period of up to one year and subsequently prolonged for an indefinite period, the rental payments for leased property are expenses that reduce the tax base for corporate profit tax in accordance pursuant to paragraphs. 10, § 1 of Art. 264 of the Tax Code.

Letter from the Russian Ministry of Finance 05.09.2011 N 03-07-13/01-39 explained that the importation into Russia of children's clothing made ​​in the Republic of Belarus from Russia's raw material is applied VAT rate of 10 percent. The tax base for such products are defined as the amount of work on sewing children's clothes.

Letter from the Russian Ministry of Finance 12.10.2011 N 03-07-05/26 explained that the expenses of the organization to compensate for loss of profits is not deductible.

Letter from the Russian Ministry of Finance 11.11.2011 N 03-03-06/1/737 explained that if the date of commissioning of depreciable property for which bonus depreciation was used, until its implementation in less than five years, the depreciation must be is restored. The residual value of the asset is defined as its original cost less depreciation and amortization, calculated for the period of operation.

Letter from the Russian Ministry of Finance 08.11.2011 N 03-03-06/1/721 explained that the amount of depreciation on intangible assets, which did not become used in the organization, should be restored.

Letter from the Russian Ministry of Finance 11.11.2011 N 03-03-06/1/741 explained that the cost in subsistence allowance for income tax can confirm travel documents. Checks and receipts to confirm that the employee spent daily is not necessary.

Letter from the Russian Ministry of Finance 11.11.2011 N 03-03-06/1/744, from 11.11.2011 N 03-03-06/1/746 explained that the purpose of income tax expenses associated with the transportation of goods are recorded only when the presence of bill of lading on Form N 1-T.

Also a letter from the Russian Ministry of Finance 11.11.2011 N 03-03-06/1/745 explained that the waybill on Form N 1-T, confirms, for the purposes of income tax expenses associated with the transportation of goods. In contrast, the bill of lading establishes the procedure for organization of transportation is required.

That is, in these Letters, Ministry of Finance expressed the view that the evidence for the purposes of income tax expenses related to transportation of goods to drawing bill of lading (unif. form № 1-T).

Letter from the Russian Ministry of Finance 09.11.2011 N 03-03-07/50 clarified that in case of loss of your boarding pass the cost of purchasing the ticket may be considered when there is a certificate issued by a carrier (his representative) to confirm the flight.

Letter from the Russian Ministry of Finance 09.08.2011 N 03-07-11/216 explained that the seller is not entitled to the deduction of VAT paid in the budget if the organization has been liquidated and the buyer has not paid for the goods.

Letter from the Russian Ministry of Finance 02.11.2011 N 03-04-06/6-297 explained that the financial assistance of leave paid by a Russian company to its employees who are not tax residents of the Russian Federation are subject to personal income tax rate of 30 percent. In this case the amount of financial assistance not exceeding 4,000 rubles. for the tax period shall be exempt from taxation.

Letter from the Russian Ministry of Finance 03.11.2011 N 03-07-13/01-45 explained that with the October 1, 2011 forwarding services provided by a Russian company under a contract of freight forwarding, and organizing transportation by rail through Russia from the State - Member customs Union in a foreign country which is not a member of the Union, subject to VAT at zero rate

In connection with the entry into force 29/9/2011, the Federal Law of 27.06.2011, № 161-FZ "On the national payment system", concerning the use of electronic means of payment, the order of the Federal Tax Service of Russia 10.10.2011, № IIM-7 @ -8/636 (Ministry of Justice number 22 307) made ​​the appropriate changes to the orders of the tax authorities regarding the possibility of recovery of tax from such electronic bills or suspension of operations on these accounts. The Order comes into force on 02.12.2011.

RF Government Resolution dated 03.11.2011, № 916, adopted pursuant to the Federal Law of 27.07.2010, № 225-FZ "On compulsory insurance of civil liability of the owner of a dangerous object for injury in an accident on a dangerous object," approved by the Rules liability insurance of the owner of a dangerous object for injury in an accident on a dangerous object. This Regulation shall enter into force on 1.1.2012.

Federal Law of 16.11.2011, № 312-FZ, effective from 28.11.2011, the, changes in art. 15.25 of the Administrative Code with regard to changes in liability for failure to enroll foreign exchange earnings on bank accounts. The fines imposed on the officer and the legal entity will be calculated at a rate of 1 / 150 Russian Central Bank refinancing rate of the delayed amount credited and / or a fine of up to ¾ of a size not credited funds. The choice of the penalty is up to authorities Rosfinnadzor Russia.

Federal Law of 16.11.2011, № 311-FZ, effective from 28.11.2011, the, enhanced administrative sanctions regarding compliance deadlines for submission of documents and reporting of currency transactions (Article 15.25 of the Administrative Code). In accordance with the changes, in violation of currency laws set deadlines:

• up to 10 days - fines ranging from 5 to 15 TR a legal entity and from 0.5 to 1 tr an official;
• 11-30 days - fines ranging from 20 to 30 TR a legal entity and from 2 to 3 tr an official;
• over 30 days - fines ranging from 40 to 50 TR a legal entity and from 4 to 5 tr an official; For failure to submit the forms of the established order of accounting and reporting of currency transactions, the size of the administrative penalty is not changed from 40 to 50 TR a legal entity and from 4 to 5 tr an official.

Letter from the Russian Ministry of Finance 03.11.2011 N 03-03-06/1/714 explained that if the reconstruction of fixed assets useful lives are not changed, in order to tax depreciation continues with the old depreciation rates until full repayment modified historical cost.

Letter from the Russian Ministry of Finance 08.09.2011 N 03-07-11/241 explained that if the taxpayer does not keep separate records of VAT on goods (works, services) that are used in taxable and not subject to VAT transactions, then the tax is not taken to deductible and is not included in the cost of income tax or personal income tax.

Letter from the Russian Ministry of Finance 03.11.2011 N 03-03-06/1/711 explained that for fixed assets, types of which are not included in depreciation groups, useful lives established by the taxpayer in accordance with specifications or manufacturers' recommendations.

In a letter to the Russian Finance Ministry, the 08.11.2011 № 03-03-06/1/721 without any reference to the rules of the Tax Code stated that the cost of acquiring intangible assets that are not used in the organization, can not be included in the tax base for income tax. Can not reduce the tax base and the amount of the residual value of intangible assets. Moreover, the previously accrued depreciation on such intangible assets must be restored in income for profit tax purposes. This contradiction paragraphs. 8 § 1 of Art. 265 of the Tax Code.

Letter from the Russian Ministry of Finance 11.11.2011 № 03-03-06/1/746 was on the simultaneous registration of the shipper upon delivery to the buyer under a contract with the involvement of carrier to confirm the cost of transport to the income tax stated the following. Waybill (form № 1-T) is used for accounting and payment of transportation customers with the carrier for services rendered by freight, its presence in the organization is a prerequisite for making profits for tax purposes the cost of transportation of goods. Bill of lading must be filled, it establishes the procedure for organizing the transport of goods, ie its purpose is different from the destination (approved by RF Government Decree of 15.04.2011, № 272).

In a letter to the Russian Finance Ministry, the 14.11.2011 № 03-07-08/317 with reference to the claims 1 to paragraph 1 of Art. 146 and § 5 of Art. 161 of the Tax Code are advised that the donation of the Russian Federation of goods belonging to a foreign organization is not registered in the Russian tax authorities, tax agent recognized by the Russian organization - the agent operates on the basis of the agency contract with a foreign organization.

Order of the Ministry of Economic Development of Russia from 22.09.2011, № 504 (Ministry of Justice number 22 224) and amended to clarify the procedure for providing information contained in the State Register of Real Estate Rights and Transactions (approved by Order of the Ministry of Economic Development of Russia from 14.05.2010, № 180) . In particular, the paper introduces a new form of request for information from the registry. In addition, the updated list of attached documents to the inquiry, as well as the procedure of providing information (for example, the obligation of the applicant prior notification e-mail message to send him information via postal mail).

Order of the Ministry of Economic Development of Russia from 01.11.2011, № 612 (Ministry of Justice number 22 243), adopted pursuant to Art. 346.27 of the Tax Code, the 2012 rate-K1 deflator used in order to calculate UTII is set at 1.4942

Letter from the Russian Ministry of Finance 03.11.2011 N 03-07-11/297 explained that an electronic document, a certified digital signature confirms the expenses and deductions of VAT, if such document is not a requirement for mandatory registration of the paper.

Letter from the Russian Ministry of Finance 31.10.2011 N 03-07-06/295 explained that alcohol producers can not buy alcohol without listing an advance payment of excise duty or a bank guarantee for exemption from paying it.

Order of the Russian Ministry of Finance of 07.09.2011, № 106n (MOJ № 22241) approved the new composition of the data contained in the Unified State Register of taxpayers (both Russian and foreign legal entities and individuals, including entrepreneurs). Listed in the document information is necessary for the formation and use of government information resources (including electronic document). Order will come into force from the date of cancellation of the relevant Resolutions of the Government of the Russian Federation of 26.02.2004 № 110

Letter of the FTS of Russia from 01.09.2011 N ED-20-3/1087 explained that the taxes and fees paid by a Russian company in a foreign country may be included in the cost based on the cap. 49 § 1 of Art. 264 of the Tax Code. This order does not apply if the individual in respect of tax credit provided for tax paid in a foreign country, upon payment of appropriate tax in Russia.

Letter of the FSS from 15.08.2011 N 14-03-11/08-8158 explained that the payment of additional days off, provided the employee to care for children, performed within the framework of industrial relations, so this amount is subject to insurance premiums. These costs are borne by the policyholder.

Letter of the FSS from 14.09.2011 N 14-03-11/15-8605 explained that the reference in the name of the organization in completing the hospital leaflet quotes, points, commas, dashes, not a ground for refusing to pay it.

Letter from the Russian Ministry of Finance 05.10.2011 N 03-07-11/261 explained that VAT, brought by the purchase of goods, the costs are taken into account evenly over a period shall be deductible in full.

Letter from the Russian Ministry of Finance 26.10.2011 N 03-11-20 / 2 explained that the participants of the "Skolkovo", the general tax treatment, keep records of income and expenses in the manner prescribed for switched to STS taxpayers. In this declaration on the USN, they do not serve.

Letter from the Russian Ministry of Finance 19.10.2011 N 03-03-07/44 explained that for income tax purposes to confirm the cost of acquiring the employee an e-ticket itinerary receipt can be an electronic document on paper (with the cost of flight), boarding pass, and well as documents attesting to the payment by a third party ticket on behalf of and at the expense of the employee (if the payment was made by a third party).

Letter from the Russian Ministry of Finance 21.10.2011 N 03-11-11/259 explained that if the taxpayer during the period of USN purchased raw materials for use in business, but began to operate after the transition to the general regime, the cost of purchasing raw materials it considers to period of SST on the maturity date of debt owed to the supplier.

Letter from the Russian Ministry of Finance 21.10.2011 N 03-04-05/7-768 explained that the sale of the newly formed land that was owned by physical persons less than three years, the property provides a deduction in an amount not more than 1 million rubles. Income in excess of this amount is subject to personal income tax rate of 13 percent.

Letter from the Russian Ministry of Finance 12.10.2011 № 03-03-06/1/663 was referring to Articles 256.258 and 259 of the Tax Code are advised that the right to apply bonus depreciation to the inseparable improvements do not apply to tenants who received rent fixed assets. However, the courts (eg, Resolution of the Federal District of the Moscow 02.02.2011 in case number A40-30630/10-107-156) accrual depreciation be regarded as justified.

Federal Law of 06.11.2011, № 300-FZ, effective from 1.1.2012, the, amendments to the Federal Law "On Compulsory Social Insurance against accidents and occupational diseases," according to which the obligation is entered employers to report to the FSS Russia information on the results of appraisal of jobs on working conditions and carried out the mandatory preliminary and periodic medical examinations of workers. These data will be important in determining discounts and premiums to the insurance rate. In this case the sheer size of discounts or premiums to the insurance rate (40%) will be calculated on the basis of the insured for three years (currently only used for the calculation of the previous year).

Federal Law of 07.11.2011, № 305-FZ, effective from 01.01.2012, Art. 164 of the Tax Code (tax at a rate of 0%) completed the implementation of works (services), transportation (shipping) exported outside the territory of Russia or imported into the territory of the Russian Federation of goods by sea vessels and mixed (river - sea) sailing under charter at the time (time charter). In addition, Art. 165 of the Tax Code supplemented by the relevant paragraph of the submission of documents to confirm the 0% rate.

Federal Law of 06.11.2011, № 296-FZ, effective from 21.11.2011, entered the administrative responsibility (Article 12.21.3.1 of the Administrative Code), for providing false information by the shipper on the mass and dimensions of the cargo if it entailed violation of the rules oversized and heavy cargo - a penalty on the organization from 250 to 400 thousand rubles.

Order of the Health Ministry of Russia from 12.04.2011, № 302n (MOJ number 22 111), effective from 1.1.2012, the, approved a new list of harmful and / or safety hazards and work under which conducted the required preliminary (for admission to work) and periodic medical examinations. The list of factors and works published on the official website of the Health Ministry of Russia www.minzdravsoc.ru/docs/mzsr/salary/37. The document also govern the procedure for conducting such examinations by medical institutions, the frequency of which depends on the type of hazardous and / or safety hazards. In addition, the document contains a closed list of diseases and medical contraindications in which a citizen can not be hired to work with injurious and / or safety hazards.

Order of the Federal Tax Service of Russia from 16.09.2011, the (Ministry of Justice number 22 107), effective from the reporting for 2011, approved a new procedure for submission of information on the income of individuals and error messages about keeping personal income tax. As before, the tax authorities presented a 2-PIT and register. Documents may be submitted in person, by mail or electronically. Deadline for submission of documents for 2011 - not later than 02.04.2012.

Letter from the Russian Ministry of Finance 24.10.2011 № 03-02-07/1-374 was referring to the Resolution of the Federal District of the Moscow 05.11.2009 in case number A41-18214/08 advised that in the case of reclamation by the tax authority in the documents accordance with Art. 93.1 of the Tax Code, the taxpayer must submit the following documents in the form of certified copies. At the same time must be certified every copy of a document, not file these documents.

Letter from the Russian Ministry of Finance 20.10.2011 N 03-03-06/2/157 explained that the cost of making flyers, brochures, flyers, leaflets distributed to unspecified persons are recognized as expenses for advertising. These expenses for income tax purposes is not standardized.

Letter from the Russian Ministry of Finance 18.10.2011 N 03-03-06/1/672 explained that the cost of booking a hotel room or hotel for a posted worker are taken into account for income taxes.

Letter from the Russian Ministry of Finance 20.10.2011 N 03-11-06/2/143 explained that if the conduct of different activities, one of which is subject to UTII, and another - flat tax in the USN, it is impossible to divide expenses, insurance premiums, paid a salary of employed simultaneously in both types of workers, reduce the amount of such taxes in proportion to the shares of income in total income derived from such activity.

Letter from the Russian Ministry of Finance 20.10.2011 N 03-11-06/3/113 explained that if a contract of sale is made at the box office organization, and the product is released to the open area, such sale of goods not subject to UTII.

Letter of the Health Ministry of Russia of 30.08.2011 N 3035-19 clarified that if the insurance coverage on compulsory social insurance in case of temporary disability and maternity paid in violation of the law, then these costs are offset FSS does not accept these payments are calculated on insurance premiums.

Letter from the Russian Ministry of Finance 21.10.2011 N 03-04-06/6-281 explained that in deciding on the release of personal income tax payment for travel of employees of organizations located in the Far North and equivalent areas, to the place of leave and should be back guided by the relevant case law.

Letter of the FTS of Russia from 29.08.2011 N @ ZN-4-11/13999 explained that from 1 January 2011 in order to take property for accounting as a fixed asset documents on state registration of rights on this property are not required. Enough primary documents.

Letter of the FTS of Russia from 18.10.2011, № ED-4-3/17228 @ in connection with the changes made to Chapter 21, Tax Code, Federal Law of 19.07.2011, № 245-FZ, and entered into force on 01.10.2011 city ​​to the exporters are advised that in respect of goods (works, services) shipped (performed, rendered) after October 1, 2011, to confirm the validity of the VAT zero percent bank statement does not appear, and the resulting revenue in foreign currencies are converted into rubles at the date of shipment of goods (works, services). If the shipment of goods, works or services have been made before that date, you should be guided by the previously established procedure applicable to amendments to the Tax Code, including and providing for submission of bank statements.

Letter of the Health Ministry of Russia of 18.08.2011 N 19-5/354842-1008 explained that the payment organization based in the Far North, travel and luggage of the employee in connection with the move to a new place of residence is not subject to insurance contributions

Letter from the Russian Ministry of Finance 14.10.2011 N 03-04-06/7-271 explained that the organization is not entitled to deduct the property to provide natural persons working in the company of a civil contract.

Letter from the Russian Ministry of Finance 10.10.2011 N 03-08-05 clarified that the tax withheld in Kazakhstan, with royalty revenue, can be offset by the payment of income tax in Russia. The income received by a Russian company outside of Russia should be included in the base for the payment of income tax in Russia. In addition, for credit must be confirmed by the taxpayer withholding outside of Russia.

Letter from the Russian Ministry of Finance 14.10.2011 N 03-04-06/6-268 explained that the income subject to PIT highly qualified professionals at a rate of 13 percent. However, this rule does not apply if such professionals are attracted subdivisions of a foreign company that are not accredited branches of foreign legal entities.

Letter from the Russian Ministry of Finance 10.10.2011 N 03-03-06/1/645 explained that the expenses made ​​in the territory of a foreign state, it is possible to confirm the documents that are prepared according to the rules of the business turnover of the state.

Letter from the Russian Ministry of Finance 11.10.2011 № 03-03-06/1/652 was referring to the points 10 and 11 of Art. 251 of the Tax Code are advised that the funds received by a Russian organization of its founder, owns 100% stake in this society, under the loan agreement, if the obligation under the loan agreement was subsequently terminated the forgiveness of debt, are not considered for profit tax purposes this the organization.

Federal Law of 21.10.2011, № 289-FZ, effective from 10.11.2011, the, amending the Federal Law of 14.06.1994 № 5-FL, found that the official publication of normative legal acts of Russian Federation (federal laws, acts of the Government of the Russian Federation, normative acts of ministries and departments) is the first publication of its full text in the "Parliamentary newspaper", "Rossiyskaya Gazeta", "Collection of legislation of the Russian Federation" or first placement on the official internet portal of legal information www.pravo. gov.ru.

Letter of the FTS of Russia from 01.09.2011 № ZN-3-11/2995 explained that vehicles with transit number are exempt from vehicle tax.

Letter of the FTS of Russia from 22.09.2011 N SA-4-7/15525 explained that, if established that excessive tax collection, inspection, decides on the return of such tax and interest accrued on that amount. Refund is made within one month from the date of receipt of the written application of the taxpayer for the refund of tax overpaid.

Letter from the Russian Ministry of Finance 06.10.2011 № 02-04-09/4467 was brought to the notice, that in connection with the changes in the classification of budget revenues Russian budget classification, which enter into force on 1 January 2012, the website of the Russian Finance Ministry www.minfin.ru "budget classification of the Russian Federation and budgetary accounting", subsection "The budget classification of the Russian Federation" transitional posted a table showing the CSC.

Letter from the Russian Ministry of Finance 04.10.2011 № 03-03-06/1/622 was referring to the AP. 10, § 1 of Art. 264 RF advised that the rent for the leased property at the time of its reconstruction is included in other expenses for profits tax in the period to which it relates.

In a letter to the Russian Finance Ministry, the 04.10.2011 № 03-03-06/1/621 with reference to the paragraphs. 12 paragraph 1 of Art. 264 of the Russian Federation noted that the travel expenses of the employee by a taxi to the airport and from the airport to the city are taken into account for taxation purposes, subject to execution of a document conforming to the requirements established by applicable law, in particular, Regulation of transport of passengers and luggage by road and urban transport ground electrical (Approved by the RF Government Decree of 14.02.2009, № 112), which established compulsory purchase order details to provide a vehicle for the carriage of passengers and baggage, and a receipt for payment of taxi passenger use.

Order of the Ministry of Transport of Russia from 31.08.2011, № 228 (Ministry of Justice number 22 022), effective from 1.1.2012, the, adopted a form of electronic train ticket (electronic ticket coupon and check with the series and number), which will be a document of strict statements without the use of cash registers.

Letter of the FTS of Russia from 15.09.2011, № ED-4-3/15009 in connection with the entry from 01.10.2011, the changes to take effect (Federal Law of 19.07.2011, № 245-FZ) on the recovery of VAT when acting in the sale of goods (works, services) for export (Section 1, Art. 164 of the Tax Code) shall be notified that the taxpayer, in addition to recovery of VAT on the value of inventories, previously lawfully taken for deduction, shall recover the amount of VAT on fixed assets and intangible assets, as well as SMR on these operating systems and intangible assets in case of future use (in whole or in part) of the data objects in operations that are subject to a tax rate of 0 percent (for example, the use of fixed assets for production of products intended for export sales). According to the tax authorities to recover input VAT on all operating systems and intangible assets that have been used for export transactions, and then take it to the deductible. And the next export shipment - again and again to take to restore the deduction. Restore the tax should be the date of shipment of goods (works, services) exported in the amount in which he had previously been passed to the residue. If the shipment of goods (works, services) manufactured after October 1, 2011, the tax amount subject to recovery are reflected in column 5 on line 100 of section 3 of the VAT tax return. Deductions reduced tax amounts are made at the time of determining the tax base established by Art. 167 of the Tax Code (the last day of the quarter in which collected the full set of documents).

Letter UFNS of Russia in Moscow from 30.05.2011 N 16-15/052701 explained that if the organization pays dividends to natural persons only, it is not required to fill out a sheet 03 declaration of income tax.

Letter UFNS of Russia in Moscow from 16.06.2011 N 16-15/058245 explained that the form of bill of lading, independently developed by the supplier and the purchaser fixed supply agreement does not apply. To confirm the cost to use standardized forms of trafficking in N 12 and N 1-T. Pay attention to organizations that tax authorities in the letter, in fact, acknowledged that the use of old forms of consignment 1-T can also be documentary evidence of expenses incurred.

Letter from the Russian Ministry of Finance 28.09.2011 N 03-04-06/6-241 explained that the compensation of the employee the fare for a taxi while in the mission are exempt from personal income tax.

Letter from the Russian Ministry of Finance 12.09.2011 N 03-02-08/94 explained that in order to PIT Tax Code does not provide for the obligation of tax authorities to determine the market value of land based on market or other value of the property assessment referred to in the report of the appraiser.

Letter from the Russian Ministry of Finance 20.09.2011 N 03-03-06/1/558 explained that the date of retirement if the employee from the place of business trips to places of work coincides with the date on which you purchased the appropriate ticket, and if the delay is out of place or more trips early departure to the destination place with the permission of the head, the cost of purchasing a ticket can be specified to take into account the costs.

Letter from the Russian Ministry of Finance 21.09.2011 N 03-03-06/1/579 explained that the purpose of income tax overdue and unsecured receivables at a taxpayer has outstanding payables to the same counterparty are not recognized as bad debts. Therefore, the taxpayer has indicated receivables may create a reserve for bad debts only to the extent that this excess payable.

Letter from the Russian Ministry of Finance 26.09.2011 N 03-03-06/2/149 explained that the costs for equipment and maintenance facilities for the reception staff meals during working hours may be included in other expenses associated with the production and sale.

Letter from the Russian Ministry of Finance 28.09.2011 N 03-03-06/1/596 explained that the cost of purchasing a computer program on the Internet can be confirmed by documents on payment of compensation under a license agreement, and the fact that the right to use this program.

Letter from the Russian Ministry of Finance 21.09.2011 N 03-03-06/1/581 explained that the purpose of income tax a taxpayer who carries out work with a long production cycle does not provide for their phased delivery, the contract price for the implementation of these works is evenly distributed or proportion to the actual cost reporting period, the total costs identified in the budget.

Letter from the Russian Ministry of Finance 10.10.2011 № 03-04-06/3-259 was referring to claims 1 to paragraph 1 of Art. 227 of the Tax Code are advised that in the event that an individual entrepreneur organizations providing services that are not named in the activities (a form of R21001) or discharge EGRIP, the withholding of personal income tax revenue amounts at a rate of 13% of the tax agent is not performed, because the rules do not provide the Tax the Russian Federation.

Decision of the Customs Union Commission on 23.09.2011, № 785, effective from 01.01.2011, amended and supplemented in order declaring the customs value of goods. TPA-2 consists of two lists: the first sheet, containing information all the goods declared in the declaration of goods, and the second sheet, which shall include the information used in determining the customs value of goods declared and the calculation of customs value.

Information letter FTS of Russia, adopted pursuant to paragraph 2 of Art. 207 of the Tax Code, shall be communicated procedure for confirmation of tax resident status of the Russian Federation (183 days or more) and the issuance of a natural or legal persons information for purposes of calculating personal income tax rate of 13%. Please also note that in a letter to the Russian Finance Ministry, the 22.09.2011 № 03-04-06/6-233 noted that when a citizen of more than 183 days per year worked at one organization that is recognized as a tax resident of Russia, tax refund may be carried out during this tax period, tax agent  — the employer. At the same time the tax return on total citizen of the tax period in accordance with their acquired status of a tax resident of Russia by the tax authority in the manner prescribed in § 1.1. of Art. 231 of the Tax Code.

Letter from the Russian Finance Ministry, the 21.09.2011 № 03-04-06/3-229 with reference to paragraph 1 of Art. 226 of the Tax Code are advised that the amount of personal income tax, calculated and deducted from the incomes of separate subdivision shall be transferred to the tax authorities where appropriate taking into account the separate division, regardless of whether a particular balance in the unit. In this case (Section 2, Article. 230 of the Tax Code) information on the income of natural persons  — employees of a separate unit shall be submitted to the tax authority at the location of a separate division.

In a letter to the Russian Finance Ministry, the 21.09.2011 № 03-04-06/6-228 noted that the exemption from personal income tax in accordance with paragraph 3 of Art. 217 of the Tax Code shall be the amount of compensation, including reimbursement of expenses in connection with the use of personal property of the employee for the employer in carrying out their job duties in accordance with the agreement of the parties of the employment contract.

Letter from the Russian Finance Ministry, the 23.09.2011 № 03-03-06/2/146 with reference to paragraph 2 of Art. 257 and paragraph 1 of Art. 258 of the Tax Code states that in the case where the main means of fully depreciated and held its modernization, in order to tax records increases the initial cost of the asset at the cost of modernizing. In this case the value produced by modernization will be amortized over those rules that have been identified with the introduction of the asset into operation.

A new procedure of calculation of sum differences arise in part of the VAT. Letter of the Russian Finance Ministry of 21.09.2011 № 03-07-11/248 was referring to Section 1, Art. 172 of the Tax Code are advised that starting from October 1, 2011 the acquisition of goods (works, services), property rights under the contracts, the obligation of payment which is provided in rubles, equivalent to a certain amount in foreign currency, or in conventional monetary units, tax deductions made ​​in the manner prescribed by Sec. 21 of the Tax Code, and the subsequent payment of goods (works, services), property rights are not adjusted. At the same sum differences in terms of tax, arising from the buyer at the subsequent payment are accounted for as non-operating income in accordance with Art. 250 of the Tax Code or in a non-operating expenses in accordance with Art. 265 of the Tax Code.

Letter of the Federal Tax Service of Russia of 15.09.2011, № ED-4-3/15009 advised that the amount of "input" VAT, legally adopted prior to the deductible on the date of receipt of the goods for registration, be restored on the date of shipment of goods for export (paragraphs 5 para 3 of Art. 170 Tax Code). Furthermore, this rule is applicable in case of shipment of goods (works, services), which is produced after October 1, 2011. The corresponding amount of tax should be shown in column 5 on line 100 of Section 3 of the VAT tax return.

Letter of the Federal Tax Service of Russia of 28.09.2011, № ED-4-3/15927 agreed with the Russian Ministry of Finance shall be notified of the order form and corrective invoices (DB approved by the Government Code). In a letter to the procedure of registration of such invoices in the books of purchases and sales between buyer and seller of goods (works, services, property rights).

Letter FTA department of Russia in the city of Moscow from 05.05.2011 № 16-15/044319@ clarified that payments made under the temporary use of real estate, which was adopted on the state commission, but not yet executed in ownership is recorded at cost.

Letter of FSS of Russia from 08.09.2011 № 14-03-14/15-10022 was advised that a piece of disability-line "of the benefit at the expense of the employer / the expense of the FSS" filled with the light of personal income tax in force requirements of paragraph 1 of Article . 217 of the Tax Code, and in the "Total accrued" indicate the total amount payable to an insured person (no personal income tax).

Indication of the Russian Central Bank from 14.09.2011, № 2693-U (MOJ number 21 856), effective from 29.09.2011, the adopted pursuant to Art. 14 of the Federal Law of 27.06.2011, № 161-FZ "On the national payment system" is set to order the operators to control the transfer of funds, non-credit organizations, payment of banking agents. The document stipulates that such operators are required to monitor compliance with bank payment agent of the legislation on counteraction to legalization (laundering) of proceeds from crime and terrorist financing in accordance with the law on countering the legalization (laundering) of proceeds from crime and terrorist financing and adopted in accordance with regulations of the Bank of Russia.

Letter of the FTS of Russia from 03.08.2011 № AS-4-3/12547 explained that when listing individual income tax on income workers should be separate units, a separate money orders for each separate subdivision with reference to their PPC code and OKATO relevant municipality.

In a letter to the Russian Finance Ministry, the 15.09.2011 № 03-02-07/1-328 with reference to the definition of the RF from 09.06.2009, № VAS-6921/09 noted that violation of the deadline for the site inspection (subsection 6 tablespoons. 89 Tax Code - up to months) is not attributed to the essential terms, the violation of which is grounds for cancellation of the court.

Letter of the Russian Finance Ministry of 13.09.2011 № 03-11-06/2/127 explained that the joint stock companies, applying the simplified taxation system must maintain accounting and submit financial statements to tax authorities.

Letter of the Russian Finance Ministry of 08.09.2011 № 03-03-06/1/544 explained that the revaluation of land, produced in accounting to reflect its real value when calculating the income tax is not included.

Order of the Federal Tax Service of Russia of 21.07.2011, № MMV-7-2/457 @ (Ministry of Justice number 21 818), effective from 10/09/2011, and adopted pursuant to the Decision of the RF from 24.01.2011, № 16 558 BAC / 10, amended the requirements for preparation of a tax audit (approved by Order of the Federal Tax Service of Russia from 25.12.2006 № SAE-3-06/892 @). In accordance with amendments to the act of tax inspection must necessarily be accompanied by proof of the facts identified tax offenses (including witness statements, the results of examinations, etc.). At the same documents that contain not be disclosed (including personal data of individuals) are attached to the act as certified by the tax authority statements.

Letter of the Russian Finance Ministry of 15.09.2011 № 03-03-06/1/553 was referring to section 4 and 5, Art. 5 of the Law of the Russian Federation of 07.02.1992, the № 2300-1 "On Protection of Consumers' Rights are advised that the sale of goods (food, perfumes, cosmetics, medicines, household products, dietary supplements and similar products) on the expiry life is prohibited. Considering the above, documented expenses as the cost of goods that have expired may be considered for purposes of taxation of profits.

Joint order of the Russian Finance Ministry and the Federal Tax Service of Russia from 11.08.2011, № YAK-7-6/488@ (Ministry of Justice number 21 794), effective from 10/04/2011, and adopted pursuant to Article 5.1. 84 of the Tax Code, approved by the new forms and formats of Certificates of Registration (deregistration) the tax authorities on the grounds provided the Tax Code, the Notice of choice of the tax authority for registration organization at the location of one of its separate divisions, the query documents confirming registration with (deregistration) the tax authority, the order of filling application forms, notices, request and order of application, notification, request the tax authorities in electronic form, as well as the procedure for sending the tax authority to the applicant of the documents confirming the statement by registration (deregistration) the tax authorities in electronic form.

Letter of the Russian Finance Ministry of 13.09.2011 № 03-04-08/4-166 explained that the repayment of interest on the loan, expended for the purchase of flats, are taken into account when determining the amount of the deduction for property PIT.

Letter of the Russian Finance Ministry of 01.09.2011 № 03-07-11/236 explained that the corrections to the invoice VAT are deductible in the tax period in which the revised document was obtained.

Letter of the FTS of Russia from 05.09.2011 № ED-4-3/14401 explained that the costs of the organization to conduct activities aimed at attracting customers, with the distributors of goods manufactured are taken into account in the cost of advertising.

Letter of the FTS of Russia from 23.06.2011 № ED-4-3/10054@ explained that in the absence of information on foreign ownership of shares held in trust, the organization issuing the calculation of the value of income tax withheld from dividends paid, does not reduce the overall the amount of dividends available for distribution in favor of all recipients.

Letter of the Russian Finance Ministry of 09.09.2011 № 03-07-11/245 explained that with the above on pre-contract funds that are counted toward the cost of selling property on the main contract, VAT is calculated in the tax period to obtain these funds.

Letter of the Russian Finance Ministry of 06.09.2011 № 03-11-06/3/98 explained that if the product is sold in the office of the samples and dispensed in stock, then such activity is not transferred to the payment of UTII.
The same document Ministry of Finance explained that a taxpayer who carries out activities to be transferred to UTII, and other activities required to maintain separate accounting records. When calculating UTII using physical indicator "number of employees, including the individual entrepreneur," taking into account all employed workers in this field, including administrative and managerial, support staff and part-time employees.

Letter of the Russian Finance Ministry of 29.08.2011 № 03-03-06/1/529 explained that the funds transferred by a Russian company to foreign charities to donate the contract are not subject to income tax.

Letter of the Russian Finance Ministry of 30.08.2011 № 03-04-05/8-614 explained that the self-employed include professional deduct the amount of expenses actually incurred for payment of goods, with such expenses must be documented and directly related to the recovery of income.

Letter of the Russian Finance Ministry of 01.09.2011 № 03-04-05/1-624 explained that the standard deduction for a child the parent can get twice the amount if the other parent is entitled to a deduction, but will give a disclaimer on it.

Letter of the Russian Finance Ministry of 12.01.2011 № 03-07-11/07 explained that when purchasing an electronic ticket for a business trip to deduct the VAT is taken, a dedicated separate line in the itinerary / receipt ticket, made ​​up of automated systems and printed on paper.

Письмом Минфина России от 14.01.2011 № 03-07-11/10 разъяснено, что НДС, указанный в счетах-фактурах в иностранной валюте и принимаемый к вычету, пересчитывается в рубли по курсу, действующему на дату принятия товаров на учет. При последующей оплате указанных товаров вычет НДС не корректируется.

Letter of the Russian Finance Ministry of 26.04.2011 № 03-04-05/6-304 explained that the Tax Code does not specify how much taxation of personal income tax revenue received in the commission of foreign exchange operations with foreign currency.

Letter of the Russian Finance Ministry of 02.09.2011 № 03-04-05/7-630 explained that the combined treatment of malignant tumors is a list of expensive treatments, the costs of which are at the expense of physical persons included in the social deductions.

Letter of the Russian Finance Ministry of 02.09.2011 № 03-03-06/1/540 explain that to confirm the cost to the organization of cargo transportation by road, as well as the fact of transportation in case of a contract of carriage apply to both bills of lading, the form is approved by Government established RF 15.04.2011 N 272 Rules of motor freight transportation, as well as invoice form N 1-T.
Pay attention to organizations so that Finance Ministry concluded that the former unified form bill of lading (1-T) will also be documentary evidence of expenses incurred. In addition, we draw attention to organizations that form a unified Ministry of Transport bill of lading (№ 1-T) is not canceled.

Letter of the Russian Finance Ministry of 26.08.2011 № 03-04-05/3-605 explained that the monthly cash payments to veterans, established by Federal law from 12.01.1995 N 5-FZ "On veterans" are subject to personal income tax.

Letter of the Russian Finance Ministry of 19.08.2011 № 03-08-05 explained that if the price of traded goods expressed in foreign currency proceeds from the sale are converted into rubles at the rate of the Central Bank as of the date of implementation. Upon receipt of advance payment in foreign currency taxpayer who uses the accrual method, converts it into rubles at the exchange rate at the date of receipt.

Letter of the Russian Finance Ministry of 25.08.2011 № 03-04-05/7-599 explained that if individuals in the tax period could not take advantage of a property minus the full in connection with the reorganization of the tax agent, this taxpayer is entitled to receive a re-inspection notice of confirmation the right to deduct the property in the reorganized agent.

Letter of the Russian Finance Ministry of 26.08.2011 № 03-03-06/1/522 explained that centuries for income taxes incurred prior to 2010 the cost of acquiring the securities at a price higher than the highest prevailing in the formal market or a specific basis of the estimated price and the limit price deviations are taken into account when forming the value of securities, if these costs justified and documented.

Letter of the Russian Finance Ministry of 29.08.2011 № 03-11-11/219 explained that an individual entrepreneur who provides services for passengers with no more than 20 vehicles, which were obtained under leases with the crew, shall apply to this activity UTII.

Letter of the FTS of Russia from 16.08.2011 № AS-4-3/13346 explained that the instruction in the primary document to withdraw materials in the production of a later date than the date of the sale of products made ​​from these materials, may indicate that the taxpayer receives an unjustified tax benefit.

Order of the Federal Tax Service of Russia of 28.07.2011, № MMV-7-8/470@ (Ministry of Justice number 21 697), effective from 13/09/2011, and adopted pursuant to Art. 77 of the Tax Code, approved forms of documents used by the tax authorities in the seizure of property as security for recovery of taxes, penalties and fines.

Letter of the FTS of Russia from 16.08.2011 № @ AS-4-3/13352 explained that the delay in certification to inspections by the taxpayer, applying USN, Books of income and expenditure does not entail liability under Sec. 16 of the Tax Code.

Letter of the FTS of Russia from 17.08.2011 № AС-4-3/13421 explained that the allocation of the tax base and income tax in the period of error is only performed if it is impossible to determine the time of committing the error in determining the tax base.

Письмом Минфина России от 26.08.2011 № 03-03-06/1/526 разъяснено, что если допущенные ошибки привели к излишней уплате налога, организация вправе перерасчитать налоговую базу и сумму налога за период, в котором выявлены данные ошибки, независимо от того, возможно или нет определить период их совершения.

Letter of the Russian Finance Ministry of 29.08.2011 № 03-03-06/1/528 explained that the organization-maker does not account for revenues and expenditures in the form of exchange rate changes on its own bills of exchange drawn in foreign currency with the caveat of effective payment in foreign currency, for validity of the bill. These revenues and expenses may arise in the settlement of such bills.

Letter of the Russian Finance Ministry of 17.08.2011 № 03-07-13/01-36 was referring to the agreement on the principles of levying indirect taxes on exports and imports of goods, works and services in the Customs Union on 25.01.2008 and Protocol on the procedure for levying indirect taxes and the mechanisms of their payment for exports and imports of goods in a customs union of 11.12.2009 are advised that for the purposes of making the deduction of VAT paid by the taxpayer for goods imported into the territory of the Russian Federation from the territory of the Republic of Belarus , the documents confirming the right to deduct such amounts of tax, are not only proof of actual payment by the taxpayer in the tax budget, but the application on the import of goods with the mark of the tax authority, confirming the execution of a taxpayer obligation to pay tax. In this regard, the right to deduct the appropriate amount of tax arises from the taxpayer not earlier than the period in which value added tax paid on such goods, as reflected in the relevant tax return and declaration of imported goods.

Letter of the Russian Finance Ministry of 17.08.2011 № 03-03-06/2/130 was referring to Section 1, Art. 258 of the Tax Code are advised that the costs of the lessee in the form of capital investment in the leased property, which during the term of the lease (including early termination of the lease agreement) were not considered to Chapter 25 of the Tax Code, may not be reflected as an expense, recognized in the calculation of corporate income tax.

Letter of the Russian Finance Ministry of 17.08.2011 № 03-03-06/1/500 was referring to Art. 252 of the Tax Code are advised that if there is confirmation of the contract of carriage of goods costs the organization of the transportation of cargo by road transport and the fact it is carried out under a bill of lading (approved by RF Government Decree of 15.04.2011, № 272), and invoice forms № 1-T, used in the accounting and tax accounting. If the contract of carriage was not and the buyer takes out their own transport goods from the warehouse shipper, transportation services are not provided and the bill of lading is not made, and the cost of shipping and transport it confirmed the fact sheet on the roadway vehicle. If the shipper delivers the goods on their own to store buyers, there are civil relations in the provision of transportation services related to the need to harmonize the conditions and cost of cargo transportation, as well as place and date of delivery. In this case, the taxpayer cost for the transportation of cargo by road transport and the fact that it confirmed as a bill of lading, invoice and form number 1-T.

In a letter to the Russian Finance Ministry, the 17.08.2011 № 03-07-14/85 with reference to paragraph 8 of Art. 88 Tax Code, noted that the list of documents to the tax authority may require from the taxpayer to confirm the legality of the use of tax deductions for VAT, under Art. 172 of the Tax Code, is not closed. The tax authority in conducting a desk audit of the VAT declaration, which stated the amount of the tax receivable, the taxpayer may claim the necessary documents proving the legitimacy of tax deductions.

Letter UFNS Russia in Moscow from 29.04.2011 № 16-15/042723@.2 explained that the financial statements nonprofit organization, not a leading business and not having a turnover from the sale consists of the balance sheet, income statement, application, to them, the auditor's report (if necessary to carry out statutory audit) and the explanatory memorandum.

Joint letter the Russian Finance Ministry and the Federal Tax Service of Russia from 15.06.2011, № ED-4-3/9475 for taxpayers who use SST and the selected object in the form of income tax with reference to paragraph 3 of Art. 346.21 of the Tax Code states that a taxpayer can reduce the tax (Income tax) for the full amount of benefits paid to employees as the employer's expense for the first three days of temporary disability, and the expense of the FSS for the remaining days of incapacity of the employee (subject to , which together with the insurance premiums tax is reduced by no more than 50%).

In a letter to the Russian Finance Ministry, the 16.08.2011 № 03-03-06/3/7 with reference to the paragraphs. 12 Section 1, Art. 264 and Art. 252 of the Tax Code noted that in failing to put down a mark on the travel documents upon arrival at the assignment and disposal of a fact finding mission in place at the scheduled time can be confirmed by other documents, in particular:

• order (instruction) to send an employee on a business trip;
• official duties for travel assignments and report on its implementation;
• travel documents, which indicate the dates of arrival and departure from the destination;
• a score of hotels, confirming the period of residence in the place of secondment.

Letter of the Russian Finance Ministry of 12.08.2011 № 03-04-08/4-146 was referring to Section 3, Article. 226 and Article 1.1. 231 of the Tax Code are advised that if during the tax period an employee has acquired the status of tax resident status and that it can no longer change (ie, the individual is in the territory of the Russian Federation for more than 183 days in the current fiscal period), beginning with the month in which the number of days of the employee in the Russian Federation in the current fiscal period exceeding 183 days, the amount of tax withheld by a tax agent with his income until he has received tax resident status at a rate of 30 percent, are offset by a tax agent when determining the tax base, according to the cumulative amounts of all income of the employee, including income from which tax is deducted at a rate of 30 percent.

Letter of the Russian Finance Ministry of 17.08.2011 № 03-11-11/208 was referring to the Decree of the Presidium of the Russian Federation of 29.06.2010 № 1411/10 was advised that current legislation does not provide for the obligation of individual entrepreneurs by posting a cash register cash and to comply with the order of storage free cash flow, and consequently there are no legal grounds for bringing them to administrative responsibility in accordance with Art. 01.15 of the Administrative Code.

Joint letter the Russian Finance Ministry and the Federal Tax Service of Russia from 24.06.2011, № AC-4-2/10176 explained that the exclusion of the model of cash registers from the State register of its further operation within regulatory depreciation period is legitimate. Thus, if an exception model of cash registers from the State Register in order to determine whether its continued use should be based on regulatory depreciation period of between 5 to 7 years (4th depreciation group) from the date of commissioning (initial registration the tax authorities) of cash registers, including the modernization.

Letter UFNS Russia in Moscow from 22.04.2011 № 17-26/039587 explained that the registration of cash registers do not need to lease premises shall be used where the cash register.

Letter of the Russian Finance Ministry of 09.08.2011 № 03-03-06/1/460 explained that if the date of the decision to pay dividends to the organization receives a continuous period of 365 calendar days has a 50 percent stake in the authorized capital of the organization paying the dividends, then such dividends are taxed on profits at zero rate.

Letter of the Ministry of Transport of Russia from 20.07.2011, № 03-01/08-1980is advised that the newly approved form of the RF Government Decree of 15.04.2011, № 272 Bill of Lading does not preclude the use of forms of overhead in the form number 1-T (approved Resolution of the Russian State Statistics Committee of 28.11.1997, № 78) and form number TORG-12 (approved by the Russian State Statistics Committee Decree of 25.12.1998, № 132).

Letter of the FTS of Russia from 22.07.2011 № ED-4-3/11885@ explained that the implementation of grain for the purposes of VAT deductions can be applied waybills as to form № CP-31, and in the form of № 1-T.

Letter of the Russian Finance Ministry of 12.08.2011 № 03-03-06/2/123 explained that the date of the arbitration court's decision to declare the debtor bankrupt and commencing bankruptcy proceedings in the tax records do not accrue interest income on obligations of the debtor.

Letter of the Russian Finance Ministry of 22.06.2011 № 03-05-05-01/50 explained that when determining the base for property tax should consider the peculiarities of the residual value of fixed assets on the basis of accounting standards. The object is taken for accounting, when brought to a condition suitable for use in the organization.

Letter of the Russian Finance Ministry of 05.08.2011 № 03-02-07/1-279 explained that the activities at the location of the leased premises located outside the organization, leading to the creation of a separate division, regardless of the residence time of employees in the workplace in this area.

Letter of the Russian Finance Ministry of 05.08.2011 № 03-04-06/3-178 explained that the payment of travel and living natural persons are exempt from personal income tax, only if the payment is made in the trip. If the trip is not a business trip or with natural persons imprisoned civil contract specified payment is subject to personal income tax. Natural persons, shall pay travel and accommodation shall be entitled to deduct professional.

Letter of the Federal Financial Monitoring Service of Russia from 02.08.2011 № 17 brought signs of operations, types and operating conditions with an increased risk of customer transactions in order to legalization (laundering) of proceeds from crime and terrorist financing. The list of signs (of 27 products) are included in addition to those in the art. 6 of the Federal Law of 07.08.2001 № 115-FZ of such features as the absence of the address of the legal person of standing bodies of management; operations with monetary funds or other property exclusively through a representative, acting on a warrant; period from the date of state registration of the organization or the entrepreneur is less than a year, etc.

Letter UFNS Russia in Moscow from 28.03.2011 № 16-15/029129@ The Russian organization that pays income Belarusian companies for services rendered by the company in Belarus, do not withhold tax on income from such proceeds.

Order of the Health Ministry of Russia from 22.06.2011, № 606n (Ministry of Justice number 21 550), effective from 21.08.2011, the, changes in the order confirmation the main activity on compulsory social insurance against accidents ... (approved by Order of 31.01. 2006, № 55). In accordance with changes in the Declaration on the core business and a certificate of confirmation should be submitted no later than April 15, 2012. In addition, if the structural units of an organization engaged in an activity other than the main activities of the organization, they may have their own class of occupational risk and the appropriate size of this class of insurance rate for a specified type of insurance. The decision on the allocation of units insured independent classification units accepted the territorial authority of FSS of Russia on the basis of documents submitted by the organization.

Letter of the Russian Finance Ministry of 11.08.2011 № 03-03-06/1/476 was referring to Section 1, Art. 54 of the Tax Code are advised that this article identified two cases of recalculation of the tax base and tax amount for the tax (reporting) period, which detected the error (distortion). It is possible, firstly, in cases of impossibility of determining the period of error (distortion) and, secondly, when the errors (distortion) led to excess payment of tax. Thus, the organization into account in the tax base for income tax expense in 2011 by the supporting documents relating to previous tax periods (for example, acts of Acceptance of services, dated 2010), but received from contractors after the date the tax return for 2010, however, in the absence of income tax in the relevant tax period last recalculation of the tax base and tax amount is for the period in which mistakes were made (distortion).

Letter of the Russian Finance Ministry of 05.08.2011 № 03-03-06/2/114 explained that the purpose of income tax to confirm the value of property contributed to the charter capital of the organization, the sending side should present the documents, which confirmed the costs of forming the initial cost property, and any amount of depreciation expense recorded in the value of the property.

Joint letter the Russian Finance Ministry and the Federal Tax Service of Russia from 22.07.2011, № @ ED-4-3/11900 reported that the Tax Code does not provide a list of documents confirming the actual determination of foreign persons in the territory of the Russian Federation (paragraph 2 of Art. 207 Tax Code) . Therefore, such a statement is possible on the basis of any documents executed in accordance with Russian legislation and lets you set the number of calendar days of the person in Russia. Such documents, for example, may be the certificate of employment issued on the basis of data from time sheets, copies of passport stamps from border control authorities of the border crossing, a certificate of registration of temporary residence.

Letter UFNS Russia in Moscow from 20.04.2011 № 17-15/38757 When paying with cash to legal entities and individual entrepreneurs, the organization and the vendor must give the buyer cash voucher and receipt of credit cash order.

Letter UFNS Russia in Moscow from 22.03.2011 № 17-15/026383 explained that the cash-register machines with expired depreciation can continue to use if it is included in the State Register of CCP, and meets all technical requirements.

Letter UFNS Russia in Moscow from 22.03.2011 № 16-15/026843@ clarified that if the enforcement proceedings ended with the decision of the impossibility of collecting the debt, the creditor in order to profit taxation recognizes the debt uncollectible and takes it into account in the cost.

Letter UFNS Russia in Moscow from 17.03.2011 № 20-14/3/024651@ clarified that the amount of compensation for moral damage caused by natural persons are exempt from personal income tax only if the harm was compensated by a court decision.

Letter of the Russian Finance Ministry of 01.08.2011 № 03-07-11/207 explained that the VAT on goods taxed at 18 percent and damaged the carrier is not taken as deductions.

Letter of the FTS of Russia from 22.06.2011 № ED-4-3/9876 explained that if an employee carries on a business trip expenses with a credit card of another person, to confirm receipt of the owner costs required that he repaid all expenses. Also, the employee must attach to the expense report originals of all documents relating to the use of someone else's credit card. These documents must indicate the name of its holder.

Letter of the Russian Finance Ministry of 19.07.2011 № 03-04-06/8-173 determined that the accession of one organization to another, the merged companies must submit to inspection at the place of accounting information on the income of employees and withheld taxes for the previous season, which was reorganized.

Letter of the Russian Finance Ministry of 18.07.2011 № 03-07-08/225 explained that the advertising services provided in Russia by a Russian organization of a foreign company, which has no permanent representation in Russia, are not subject to VAT.

Letter of the FTS of Russia from 12.07.2011 № ED-4-3/11246 explained that a posted workers compensation costs for travel by public transport (public transport) can be considered for income tax purposes, if such indemnity provided for in the collective agreement or other local regulatory the act of an organization.

similar view was expressed in the Letter of the Ministry of Finance of Russia from 21.07.2011 N 03-03-06/4/80, which explained that "the cost of employee travel on public transport for intracity travel period included in the cost, if the position of employees for reimbursement of these costs is fixed local regulation."

Letter of the pension fund of Russia of 07.06.2011 № 30-26/6337 was referring to Art. 9 of the Federal Law of 24.09.2009 № 212-FZ "On insurance premiums ..." noted that the payments under employment agreements in favor of workers - citizens of the Republic of Belarus, temporarily residing in Russia, are the sums that are not subject to tax insurance premiums. Agreement of 24.01.2006 between the Russian Federation and the Republic of Belarus in the field of social security cover, permanently or temporarily residing citizens.

Letter of FSS of Russia from 15.07.2011 № 14-03-11/15-7481 was brought information on how to fill the individual rows leaf disability. In particular, when filling out the sheet of disability must specify exactly BIN medical organization and the employer's registration number for identification in information systems.

Letter of the Russian Finance Ministry of 19.07.2011 № 03-03-06/1/426 explained that as a result of inventory taxpayer must determine the amount of receivables for which the statute of limitations has expired, other debts, unrealistic to collect and write them down. It should be noted that the signing of the debtor Reconciliation Report interrupts the limitation period.

Letter of the Russian Finance Ministry of 25.07.2011 № 03-07-07/35 explained that the implementation of a state or municipal government property to small and medium sized businesses which previously owned the property on lease, are exempt from VAT. If the subject of small and medium enterprise refuses to sign the sales contract or loses the priority right to purchase the leased property, exemption from VAT is no longer valid. In this case, the buyer of state or municipal government property counts of VAT based on its market price without an increase in the amount of tax.

Letter of the Russian Finance Ministry of 19.07.2011 № 03-03-06/1/425 explained that the currency values ​​obtained in the form of investments from foreign entities to finance capital investments for production purposes, are not included in income if the investments are used within one year from the date of receipt. Exchange differences on these funds also do not affect the tax base.

Joint order of the Russian Finance Ministry and the Federal Tax Service of Russia from 09.06.2011, № MMV-7-6/362@ (Ministry of Justice number 21307), adopted pursuant to Section 7, Art. 23 of the Tax Code, approved the new form of communications, electronic formats and procedures for completion of documents:

• message on opening (closing) account (form number C-09-1);
• message on the participation of Russian and foreign organizations (form number C-09-2);
• of the establishment of separate divisions within the Russian Federation and the changes in information about them (form number C-09-3-1);
• message to close a separate division (form number C-09-3-2);
• message about the reorganization or liquidation of the organization (form number C-09-4).

Letter of the Russian Finance Ministry of 22.07.2011 № 03-02-07/1-180 explained that if the last day of filing falls on a Saturday, the day the period shall expire the following Monday, even if on a Saturday inspection work.

Letter of the Russian Finance Ministry of 13.07.2011 N 03-03-06/1/421 explained that the special equipment, the useful life of which more than 12 months, and the initial cost &mdash more than 40 thousand rubles. Recognized in the tax records depreciable property. In accounting spetsosnastka can be treated as fixed assets and for inventory.

In a letter to the Russian Finance Ministry, the 17.06.2011 № 03-03-06/1/355 noted that since the payment of dividends to society is not an activity aimed at generating income, and at the expense of net profit organization, the related costs associated with payment of dividends, including the costs of bank services, postal charges for the transfer of dividends, etc., are not included in the tax base for income tax.

Letter of the Health Ministry of Russia from 19.05.2011 № 1805-19 clarified that passed on to the USN organization, the principal activity of which is included in Section 8 Part 1, Art. 58 of the Federal Law of 24.07.2009 N 212-FZ, the right to apply reduced rates of insurance premiums. This benefit is entitled to use, even if such activity is subject to UTII in the region in which the organization carries on business.

Letter of the FTS of Russia from 08.07.2011 № @ ED-4-3/11069 explained that the trade between Russia and Belarus bonuses (bonuses) under the supply of goods accounted for the taxation of income of a resident company of the State, as these awards - not a separate species income, and compensation costs associated with the purchase of goods.

Letter of the Russian Finance Ministry of 06.07.2011 № 03-03-06/1/406 explained that if the interest rate on the loan agreement can only be determined at the time of repayment of principal and interest, then such payment the taxpayer must recalculate the percentages recorded in the expenses. The above adjustments are reflected in the current period.

Letter of the Russian Finance Ministry of 08.07.2011 № 03-07-08/212 explained that the commission of export transactions settled by offset by counterclaim, a zero rate of VAT is not applicable.

Letter of the Russian Finance Ministry of 04.07.2011 № 03-03-06/1/387 explained that the cost of perfumes and cosmetics that have expired, and the costs of disposal of these products can be included in expenses. VAT, previously adopted by the deduction of these products should be restored.

Letter of the Russian Finance Ministry of 16.06.2011 № 03-03-06/1/352 explained that the receivables are considered hopeless by order of the bailiff of completion of enforcement proceedings.

Letter of the Russian Finance Ministry of 08.07.2011 № 03-03-06/1/414 explained that in order to advance income tax report must be made on a standardized form number of AO-1. The organization has the right to supplement this document details. Delete the existing details are not allowed.

Letter of the Russian Finance Ministry of 05.07.2011 № 03-03-06/2/109 explained that the cost of purchasing uniforms, which indicates the identity of employees to the organization and returned to them for temporary use, included in material costs.

Letter of the Russian Finance Ministry of 05.07.2011 № 03-03-06/1/394 explained that the organization may consider the employee travel expenses, homeworkers.

Letter of the Russian Finance Ministry of 09.06.2011 № 03-11-06/3/65 explained that the taxpayers engaged in road transport, the calculation UTII not include vehicles leased to third parties.

Letter of the Russian Finance Ministry of 21.06.2011 № 03-07-07/31 explained that the medical services to identify the disease are not subject to VAT if the services are specified in the relevant schedules of the Russian Government and Health Ministry of Russia.

Letter of the Russian Finance Ministry of 16.06.2011 № 03-03-06/1/354 explained that the organization is not a trucking can attest to the cost of fuel waybills or other documents. In drawing up these documents can be used with meters and control the movement of transport, including satellite navigators.

Letter of the Russian Finance Ministry of 20.06.2011 № 03-08-05 clarified that the dividend, which the Russian company will pay the Belarusian organizations - the founder, may be taxed on profits in both states. However, the total tax in both countries should not exceed 15 percent of the gross amount of dividends.

RF Government Decree of 15.04.2011, № 272 "On approval of motor freight transportation" adopted a new form of bill of lading, and the Regulations establishing the procedure for organizing the transport of different types of goods by road, to secure loads, vehicles and containers, as well as the conditions of carriage of goods and provision of vehicles for such transportation.
These rules come into force on July 25, 2011.

For the validity of the document (not just the bill of lading (!)) in connection with the introduction of a new form bill of lading and approval of new regulations, we recommend to OOO "Allent-Audit".

Letter of the Russian Finance Ministry of 05.07.2011 № 03-03-06/1/402 was referring to the Articles 257 and 258 of the Tax Code are advised that if after upgrading the main means only changed the amount of initial (residual) value, and other indicators (useful life and depreciation rate) is not changed, the depreciation fixed asset should continue using the old mechanism for calculating and depreciation rate, until full repayment of the modified historical cost.

Russian Finance Ministry information letter b/d number PZ-3/2010 presented guidelines for the conduct of business of the simplified system of accounting and accounting for small businesses, the criteria that comply with federal law of 24.07.2007, № 209-FZ "On the development of small and medium-sized enterprises in the Russian Federation."

RF Government Decree of 13.07.2011, № 570 28.07.2011 was considered null and void Government Decree on 26.09.2005, № 582 "On Approving the Rules of payment of insurance contributions for mandatory pension insurance in the form of a fixed payment in the minimum amount of" . This document, which formally expired on 01.01.2010 in connection with the established duty to pay insurance premiums to the Pension Fund, and FFOMS TFOMS based on the cost of insurance, in accordance with Art. 14 of the Federal Law of 24.07.2009, № 212-FZ "On the insurance premiums to the Pension Fund ...".

Letter of the Russian Finance Ministry of 20.06.2011 № 03-03-06/1/364 explained that in order to determine the limit of interest on controlled debt under a leasing company refers to the activities of the systematic execution of operations aimed at generating income. These include the implementation of the return of leasing the property, providing property for rent.

Letter from the Russian Ministry of Finance 14.06.2011 № 03-02-07/1-190 explained that the costs can be confirmed by any documents furnished in electronic form and authenticated by a digital signature, if the legislation does not require the preparation of a document only on paper.

Letter of the Russian Finance Ministry of 04.07.2011 № 03-01-15/5-94 explained that organizations and individual entrepreneurs in the provision of public services for cash without the use of CCPs are required to use strict reporting forms. Taxpayers are free to develop a model for such a form if it is not officially approved.

In a letter to the Russian Finance Ministry, the 04.07.2011 № 03-07-08/205 with reference to the paragraphs. 2.1 Section 1, Art. 164 of the Tax Code noted that the zero rate of VAT applies to the freight-forwarding services provided under the contract of freight forwarding in the organization of international transport of goods between the origin and destination, one of which is located on the territory of Russia and the other outside it. In the case of the provision of freight forwarding services for the provision of such services in the organization of transportation only in the territory of the Russian Federation in respect of goods imported as well as exported, these services are subject to VAT at the rate of 18 percent.

In a letter to the Russian Finance Ministry, the 23.06.2011 № 03-03-06/1/378 with reference to paragraph 1 of Article pp.25. 264 Russian Federation noted that, for the recognition of costs incurred to pay for cellular service costs for tax purposes, you must be: approved by the head of the list of positions of employees who by virtue of their duties must be performed using cellular communication contract with the operator to provide communication services, account operator.
TAXPAYER NOTICE! Fiscal authorities do not insist on the existence of detailed accounts.

Letter of the Russian Finance Ministry of 29.06.2011 № 03-04-06/6-155, the evidence on the tax status of an individual — non-residents in order to calculate the personal income tax noted that the Tax Code does not set any rules by tax agents confirm the actual time spent by the taxpayer in Russia. Establishing the tax status of an individual is self-organization based on the characteristics of each situation. The responsibility for the correctness of the tax status of an individual — the recipient's income is assigned to the organization, a tax agent. To that end it may request from an individual the necessary information and documents.

Order of the Russian Finance Ministry of 20.04.2011, № 48n (Ministry of Justice number 21 162), amended tax return form for tax paid in connection with the use of USN (Order of the Russian Finance Ministry of 22.06.2009, № 58n), which is up to 2011 year as a whole. In accordance with the changes for taxpayers who use the tax system "returns" line 280 is set out in the new edition (the amount paid, but no more than 50% of contributions to the OPS, OMS, contributions to the injury and paid temporary disability benefits reduce the amount of tax the single tax.)

Order from the Ministry of Public Health 06/29/2011, № 624n (Ministry of Justice number 21 286), effective from 21/07/2011, and adopted in connection with the introduction of a new form of the blank sheet of disability (see review on 06/22/2011), the approved procedure issuing leaflets disability health services. The document also govern the procedure for filling in the document as medical institutions, and its registration for employers and payment of the amounts of benefits.

Letter UFNS Russia in Moscow from 02.03.2011 № 16-15/019291 Tax inspection does not send the taxpayer notice of the possibility or impossibility of applying the latest USN. However, the Inspectorate shall inform the taxpayer of the tax regime applicable to them, if it came from a written appeal.

Russia's Finance Ministry in a letter dated 26.04.2011 № 03-07-13/08 informed that the State Duma a bill that excludes bank statement from the list of documents that confirm the zero rate of VAT on exported goods.

Letter UFNS Russia in Moscow from 18.02.2011 № 20-14/4/15255 @ clarified that the costs for personal income tax on the purchase of a car can help to confirm the account. Sale and Purchase Agreement, the act of reception and transmission of the vehicle, waybill does not support the charge.

Letter of the FTS of Russia from 02.06.2011 № ED-4-3/8754 explained that the Organization's debt to the creditor liquidated recognized in non-operating income in the period when entry was made in the Uniform State Register of its liquidation. If this period is on the last reporting (tax) period, the taxpayer must file an updated calculation for the period.

Letter of the Russian Finance Ministry of 14.06.2011 № 03-03-06/1/341 explained that the reimbursement of travel expenses the employee whose job is traveling nature, is taken into account in the cost of the date of approval of expense report.

Letter of the Russian Finance Ministry of 15.06.2011 № 03-03-06/1/346 clarified that contributions for compulsory and voluntary insurance are recognized as expenses in the period in which the funds to pay such contributions were transferred or issued from the treasury.

Letter of the Russian Finance Ministry of 02.06.2011 № 03-01-15/4-71 explained that if the CCP model is excluded from the State Register, after the expiration of the amortization of the cash register is necessary to stop its operation.

Letter of the Russian Finance Ministry of 10.05.2011 № 03-07-09/10 explained that the invoice, which indicated an incomplete description of goods is not grounds for denial of deduction, if the lack of information does not preclude the identification of goods.

Letter from the Russian Ministry of Finance 01.04.2011 № 03-07-13/01-10 explained that if the terms of the contract the Belarusian seller offers Russian customers a premium for the purchase of goods, the base of the VAT on imported goods is reduced to such an award.

Letter of the Russian Finance Ministry of 21.04.2011 № 03-07-13/01-13 explained that if the goods are exported from Russia to Belarus with a procedure room under the free customs zone, to confirm the zero rate of VAT instead of the application on the import of goods is a certified copy of the customs declaration.

Letter of the Russian Finance Ministry of 15.06.2011 № 03-03-06/2/94 explained that the cost of advertising in periodicals, not specializing in communications and advertising materials are included only if the ad text is accompanied by a marked "advertisement "or" for publicity".

Letter of the Russian Finance Ministry of 07.06.2011 № 03-03-06/1/332 was advised that in case of recycling (cancellation) of illiquid goods the cost of acquisition and further elimination can not be considered within the framework of earning income from business activities and therefore not be accounted for as an expense for income tax purposes. In this case the sum of value added tax, lawfully taken prior to the deduction of specified goods, the payment must be restored to the budget.
It also should be aware that in the Letter of the Ministry of Finance of Russia 14.06.2011 № 03-03-06/1/342 explained that "the costs associated with the liquidation of spoiled goods, not included in the cost recovery if such goods are not required by law"

Letter of the FTS of Russia from 07.06.2011 № ED-4-3/9023 explained that the taxpayer has the right to confirm the validity of a zero-Declaration on UTII any document on suspension of activities by objective reasons.

Letter of the Russian Finance Ministry of 08.06.2011 № 03-11-06/2/90 explained that the calculation of income tax expenses for employees to reserve a vacation pay are recognized in the period in which such expenses are actually produced.

Letter of the Russian Finance Ministry of 10.06.2011 № 03-03-06/4/67 explained that if the Russian Ministry of Transportation has not approved rate of fuel consumption for the respective vehicles, the head of the organization in order to calculate the income tax can be an order to introduce rules designed a special program-method of scientific organizations. Before making such an order may be guided by the taxpayer technical documentation or information from the vehicle manufacturer.

Letter of the Russian Finance Ministry of 10.06.2011 № 03-03-06/2/90 explained that the taxpayer has a right to establish a method for determining the accounting policy of the estimated cost of nontraded financial instruments forward contracts if the terms of these transactions is not possible to determine such value in accordance with established order.

In a letter to the Russian Finance Ministry, the 07.06.2011 № 03-04-06/6-131 noted that in accordance with Art. 166 Labour Code, employees travel on official business, a permanent job which is carried out on the road or a roving character, official business are not recognized. In view of the provisions of Sec. 10 para 3 of Art. 217 of the Tax Code for tax exemption within 700 rub. daily amounts for compensation paid in accordance with Art. 168.1 of the Labor Code does not apply. In this case, if the work of individuals in the post is traveling character and this is reflected in the collective agreement, agreements, local laws and regulations, the payments to the employer for reimbursement of expenses related to official business of such categories of employees are exempt from income tax persons in the amount established by collective agreements, contracts, local regulations or contract of employment.

Letter of the Russian Finance Ministry of 09.06.2011 № 03-02-07/1-187 explained that a lack of duly registered in primary records (including invoices in the form of trafficking in 12), the taxpayer may be prosecuted under Art. 120 of the Tax Code.

In a letter to the Russian Finance Ministry, the 07.06.2011 № 03-03-07/20 with reference to the Order of the Ministry of Transport of Russia from 08.11.2006 № 134 was noted that if ticket purchased in book-entry form (electronic ticket), the source document, confirming the cost of purchasing a ticket for tax purposes, is formed by an automated information system design air travel itinerary / receipt of an electronic document (ticket) on paper, which listed the cost of the flight, boarding pass proving flight, at the reporting entity in an electronic ticket itinerary.

Letter of the Russian Finance Ministry of 10.06.2011 № 03-03-07/21 explained that a taxpayer may determine the valid list associated with the production of goods (works and services) of direct costs that relate to the costs of the current period, as sales of goods (works services).

On October 1, 2011 comes into force Federal Law of 27.06.2011, № 161-FZ "On the national payment system," according to which the organizations, businesses and individuals an opportunity to implement electronic transfer of funds (in Russian rubles , foreign currency) without opening a bank account through the paying agents (banks, clearing centers, operators, etc.). In this regard, changes in other legislation. Thus, organizations are required (Article 23 of the Tax Code) within seven working days to inform the tax authority where the account of the origin of the right or the termination of the right to use corporate electronic means of payment for electronic transfer of funds (including transfer taxes and charges), and the fiscal authorities granted (Article 46 of the Tax Code) to recover taxes, penalties and interest from these accounts and suspend operations on these accounts (art. 76 of the Tax Code). In addition, organizations may use electronic cash to make payments to the customs authorities and non-residents, subject to the requirements established by Federal law from 27.11.2010, № 311-FZ "On the customs regulations in the Russian Federation" and the Federal Law of 10.12.2003 r . № 173-FZ "On Currency Regulation and Currency Control".

Letter of the Russian Finance Ministry of 31.05.2011 № 03-11-06/2/85 explained that all joint stock companies and limited liability companies, including switched to SST, are obliged to keep accounting and prepare financial statements, and to approve the allocation of profits and losses. ^*

Letter of the Russian Finance Ministry of 06.06.2011 № 03-03-06/1/324 explained that the expenses incurred by the posted worker in foreign currencies are translated into U.S. Dollars at the Bank of Russia on the date of approval of expense report.

Letter of the Russian Finance Ministry of 10.06.2011 № 03-08-05 explained that the rent received from a Russian company (the sublessee), a foreign company (lessee), which has no permanent representation in Russia, subject to income tax. Meanwhile, the Russian organization recognized as tax agent, who must calculate and withhold the tax at each income payment of a foreign company.

In a letter to the Russian Finance Ministry, the 01.06.2011 № 03-04-06/3-128 with reference to Art. 226 of the Tax Code stated that the organization make payments on the prisoner with an individual lease, a tax agent in respect of such income of an individual and, accordingly, should serve to calculate and withhold and remit tax to the budget of individual income. At the same individual income tax should be paid to the budget of the place of registration of such an organization with a tax authority. ^*

Letter of the Russian Finance Ministry of 07.06.2011 № 03-03-06/1/325 explained that insurance premiums to the Pension Fund, Social Insurance and HIF listed on payments and other benefits to employees, regardless of whether such payments are taken into account for income tax purposes or not.

Letter of the Russian Finance Ministry of 30.05.2011 № 03-07-11/149 explained that if a taxpayer in a tax period, the share of total production costs of goods (works, services), implementation of which is exempt from VAT, does not exceed 5 percent of the total amount of aggregate costs, it can not keep separate records.

Letter of the Russian Finance Ministry of 31.05.2011 № 03-04-05/7-388 explained that natural persons, which in the tax period pay for expensive treatment, their education and medicine, the right to receive a deduction for social PIT in the amount of actual expenses, but not in the aggregate more than 120 000 rubles.

Letter of the Russian Finance Ministry of 18.04.2011 № 03-07-06/112 explained that the export of excisable goods from Russia to the State Customs Union taxpayer should not submit to the inspection of bank guarantee or bank guarantee for the exemption from excise duty.

Letter of the Russian Finance Ministry of 01.06.2011 № 03-05-05-02/30 explained that in 2010, the organization used in calculating the land tax rate increases in respect of land for individual housing construction, if the ownership of these sites are registered with effect from 1 January 2010

Order of the Federal Customs Service of Russia on 03.05.2011, № 898 (Ministry of Justice number 20 940), adopted pursuant to Articles 147 and 149 of the Federal Law of 27.11.2010, № 311-FZ "On the customs regulations in the Russian Federation" approved form of making a return (offset) of the excessively paid (collected), customs duties and taxes on the return (offset) the cash collateral .

Letter of the Federal Tax Service of Russia of 24.05.2011, № SA-3-4-9/8250 ordered during the off-site and on-site inspections to strengthen activities aimed at identifying the taxpayer receives undue tax benefit (see Resolution of the Plenum of the RF from 12.10.2006, the № 53). Thus, if the tax authority is established that the taxpayer is a deliberate transfer of the tax burden on the organization, tax evaders, along with proof of the consistency of such action, subject to investigation or proof that the taxpayer's counterparty is an entity not carrying out a real business and not performing as a consequence tax duties on transactions, completed on her behalf, there is a discrepancy between the conclusion and execution of transactions (operations), business traditions. In addition, an example of lack of evidence for the withdrawal of the evasion of tax organization can find a situation where the tax authority, operating with separate data showing bad faith on the taxpayer's counterparty (the lack of registry, providing "zero" tax returns, etc.), justifies fictitious (unrealistic) a business transaction as such. At the same time as other circumstances clearly indicating that the business transaction made, are not counted.

Letter of the Russian Finance Ministry of 01.06.2011 № 03-03-06/2/82 was advised that art. 54 of the Tax Code defines two cases of recalculation of the tax base and tax amount for the tax (reporting) period, which detected the error (distortion). It is possible, firstly, in cases of impossibility of determining the period of error (distortion), and secondly, when the errors (distortion) led to excess payment of tax. Thus, a taxpayer who made an error (distortion), which led to excess payment of tax in the previous tax (reporting) period, has the right to adjust the tax base for the tax (reporting) period, which detected the error (distortion). Consequently, the organization may consider as part of the tax base for income tax expense in 2011 by the supporting documents relating to previous tax periods (for example, acts of Acceptance of services, dated 2010), but arrived too late from contractors, that e. after the date the tax return for 2010

Letter UFNS Russia in Moscow from 24.02.2011 № 20-14/3/16873 explained that tax agents issued to natural persons on their application information on the income and taxes withheld on Form 2-PIT. The term of the issuance of such certificates, as well as responsibility for the refusal of the Russian Tax Code does not set.

Letter of the Russian Finance Ministry of 30.05.2011 № 03-04-06/1-125 explained that even if the marriage was annulled, natural persons may receive the standard deduction for personal income tax for each child. To do this must submit: a written statement, birth certificate and divorce, court order for alimony or a notarized agreement to pay child support, proof of payment of alimony.

Letter of the Russian Finance Ministry of 07.04.2011 № 03-07-06/93 explained that if a means for cleaning car windows, which includes the parent fraction of ethyl alcohol, has more than 9 percent of the alcohol, then this product for taxation shall be subject to excise goods .

Letter of the Russian Finance Ministry of 30.05.2011 № 03-03-06/1/319 explained that if the value of equity organizations are negative or zero, it is impossible to calculate the capitalization rate. Interest on borrowed funds, in this case the costs are not included (marginal interest rate is zero).

Letter of the Russian Finance Ministry of 31.05.2011 № 03-07-11/152 explained that the agent that provides services on its behalf of the principal - the payer ESHN should not pay VAT on these services and put the corresponding invoice.

Letters from the Russian Finance Ministry, the 02.06.2011 № 03-03-06/1/322 and from 27.05.2011 № 03-03-06/1/316 was referring to the AP. 12 Section 1, Art. 264 Russia and the provisions of paragraph 2 of the peculiarities of workers in the direction of travel (approved by RF Government Decree of 13.10.2008, № 749) advised that the cost of trips homeworkers (Article 310 of the Labor Code), directed from a place of permanent work (at home) to a place of business (in the head office) and, conversely, recognized as an expense in determining the tax base for income tax and are exempt from personal income tax.

Letter UFNS Russia in Moscow from 26.01.2011 № 16-15/006871 explained that the taxpayer has a right to determine the list of direct costs and consolidate its accounting policies. The choice of the distribution of direct and indirect costs must be substantiated.

Letter UFNS Russia in Moscow from 25.01.2011 № 16-15/006158 @ clarified that the receivables in respect of which the bailiff ordered the termination of the Executive shall be recognized and written down in a hopeless non-operating expenses.

Letter UFNS Russia in Moscow from 17.01.2011 № 16-15/003091 explained that if the company has changed the location, it is removed from the register as a payer of vehicle tax on the basis of information received from the traffic police authorities, and not the information contained in Incorporation.

Letter of the Russian Finance Ministry of 06.04.2011 № 03-03-06/1/215 explained that the payment of dividends applies a zero rate of income tax, if the date of the decision to pay the receiving party shall, within not less than 365 days continuously holds at less than 50 per cent contribution to the authorized capital of paying dividends to the organization.

Letter to the Russian Finance Ministry of 23.05.2011 № 03-05-04-03/32 explained that if the organization pays the legal costs for a representative from your bank account, the payment document should be pointed out that the payer acting on behalf of the principal.
If the state fee for the organization of natural persons shall pay in cash, the payment document to the need to attach a power of attorney, or a withdrawal slip or other document confirming the granting organization that individual persons money to pay state tax.

Letter to the Russian Finance Ministry of 06.04.2011 № 03-03-06/1/215 explained that the "import" VAT which is paid in respect of requiring the installation of equipment for lease, shall be deducted in the tax period in which this Equipment taken on the account.

Letter to the Russian Finance Ministry of 17.05.2011 № 03-01-15/3-55 explained that when providing services to the public for cash the entrepreneur has the right to use self-developed form of strict accountability. This document does not require approval by the authorized federal bodies of executive power.

Letter to the Russian Finance Ministry of 19.05.2011 № 03-04-05/5-361 explained that citizens who participated in the fighting in the Russian Federation assumed the standard deduction in the amount of 500 rubles. regardless of whether they are dismissed or continued military service.

Letter to the Russian Finance Ministry of 17.05.2011 № 03-03-06/1/296 explained that the purpose of income tax expenses for consulting services for employee training complex of physical exercises for recovery can be classified as economically justified costs.

Letter to the Russian Finance Ministry of 16.05.2011 № 03-07-11/127 explained that if the terms of the contract after delivery of the goods paid for in rubles, the equivalent foreign currency or conditional units, the accrued and paid VAT on the basis of the period in which shipment was not reduced by the negative sum differences arising during the period of receipt of payment.

Letter to the Health Ministry of Russia from 22.03.2011 № 19-5/10/2-2767 explained that the entrepreneur, is temporarily leading professional work in caring for a child under one and a half years, should not pay pension contributions.

Letter UFNS Russia in Moscow from 01.02.2011 № 16-15/009021@ clarified that if the bill is used solely as a means of payment (for payments to contractors), the retirement bills for tax purposes is not the realization of security.

Letter to the Russian Finance Ministry of 18.05.2011 № 03-07-13/01-17 explained that if the Belarusian export goods buyer own transport, the Russian exporters to confirm the zero rate of VAT may provide consignment note TORG-12. Additional transport documents is required.

Letter to the Federal Tax Service of Russia from 13.05.2011 № KE-4-3/7756 explained that the cost of acquiring the rights to the software necessary to operate the computer technology that increases the initial cost of such asset. If computer facilities acquired with the necessary software, the cost of these programs are not separated from the cost of the computers.

Letter to the Russian Finance Ministry of 11.04.2011 № 03-07-08/108 explained that the service organization and support services (including the Russian Federation in foreign states), which has a representative office of foreign companies in Russia are not subject to VAT.

Letter to the Federal Tax Service of Russia from 25.04.2011 № KE-3-3/1472 @ clarified that the code 0710001 for the balance sheet and the code 0710002 for the profit and loss account specified in the new forms of accounting.

Letter to the Russian Finance Ministry of 20.05.2011 № 03-03-06/4/49 explained that the fare of workers to leave the venue and back is taken into account in the cost of labor only organizations based in the Far North and similar areas.

Order of the Russian Ministry of Finance from 25.04.2011, № 50H (MOJ number 20860), adopted pursuant to Section 9 of Article. 169 of the Tax Code, the order of issuing and receiving invoices electronically via telecommunication channels using digital signatures. To participate in the electronic document to interested organizations must obtain a certificate signing keys head of the organization (or authorized persons), as well as finalize and submit to the operator of electronic document management application for participation in electronic document management of invoices. Order of regulated procedures for electronic document management of invoices between buyers and sellers, which must be carried out through specialized organizations — operators.

Letter UFNS Russia in Moscow from 13.01.2011 № 20-14/4/001312@ clarified that the organization which has entered into a civil contract with natural persons, not registered as a sole trader, a tax agent for income tax. It must withhold the tax from the amount of compensation paid under the contract, and transfer to the budget. ^*

Letter UFNS Russia in Moscow from 21.12.2010 № 16-15/133937@ clarified that for income tax purposes do not require sworn proof of permanent residence, foreign organizations, issued by the competent authorities of several States that agreed on a procedure for the adoption of formal certificates of residency without authorization or apostilling

Letter to the Russian Finance Ministry of 16.05.2011 № 03-05-05-04/12 explained that the payer of vehicle tax on cars, leased, the lessor recognizes, if these vehicles are registered in it. It does not matter what these cars temporarily put on the account in the traffic police at the location of the lessee.

Letter UFNS Russia in Moscow from 19.01.2011 № 17-15/4362 explained that the sale of tourist trips CCV can not be used as a voucher is a form of strict accountability.

Letter to the Russian Finance Ministry of 13.05.2011 № 03-11-10/24 explained that with the III quarter of 2011 the sale of goods with the use of vending machines in the calculation UTII used physical indicators of basic profitability "vending machine".

Letter to the Russian Finance Ministry of 10.05.2011 № 03-02-07/1-160 explained that when determining the market price for tax purposes the official sources of information, which, inter alia, include the official publications of Commissioners in pricing authorities.
The information provided by organizations that are engaged in collecting and processing information, are not recognized by information from official sources, if only in normative legal acts indicated otherwise.

Letter from the Ministry of Finance of Russia from 11.05.2011 № 03-07-07/24 explained that if the plant implements the school feeding food from their own students to the municipal educational institutions financed from the budget (in part or in full), the sale is exempt from VAT.

Letter to the Russian Finance Ministry of 10.05.2011 № 03-11-11/115 explained that the joint-stock companies, applying the simplified tax system, are obliged to maintain accounting records. ^*

Letter to the Russian Finance Ministry of 13.05.2011 № 03-04-06/6-107 explained that the organization is not required to withhold income tax if it is impossible to estimate the economic benefits and to personalize the income of each employee when the employer purchased the consumption of drinking water.
We draw the attention of the that the opinion of the Russian Federation Ministry of Finance can be extended to other similar cases.

Letter to the Russian Finance Ministry of 05.05.2011 № 03-05-05-02/24 explained that the organization that leases non-residential premises in an apartment house, is not recognized by the payer of the land tax in respect of the site occupied by this house.

Letter UFNS Russia in Moscow from 13.12.2010 № 16-15/130896 @ clarified that recorded in 2009 for the income tax rate differences arising from the revaluation of the advances are not restored despite the fact that the date of recognition of the relevant income and expenditure accounts for 2010

Letter to the Russian Finance Ministry of 03.05.2011 № 03-03-06/2/75 explained that if the lease extended for an indefinite period, the lessee is entitled to charge depreciation on permanent improvements for as long as one party does not announce the cancellation of the contract.

Letter to the Federal Tax Service of Russia from 29.04.2011 № @ AS-4-3/6981 explained that with the 1 May 2011 uses a new form KND 1151054 (zip-archive 36.9 кб) of the declaration of severance tax.

Letter to the Federal Tax Service of Russia from 29.04.2011 № @ AS-4-3/6981 explained that with the 1 May 2011 uses a new form KND 1151054 (zip-archive 36.9 кб) of the declaration of severance tax.

Letter to the Russian Finance Ministry of 05.05.2011 № 03-07-13/01-15 clarified that in case of sale of goods to buyers from Kazakhstan adopted to deduct "input VAT on such goods must be restored no later than the period of shipment of equipment for export.

Letter to the Russian Finance Ministry of 06.05.2011 № 03-04-05/1-337 explained that the mother can get a standard deduction for a child in a double size as a single parent, even if information about the father of the child's birth certificate submitted with her ​​words.

Letter to the Russian Finance Ministry of 18.03.2011 № 03-07-11/61 explained that the VAT is passed to the deduction for fixed assets, must be restored in the event of liquidation prior to the expiration of depreciation in connection with the accident. "The input VAT on goods and paid for by the federal budget, are not deductible.

Letter to the Russian Finance Ministry of 12.04.2011 № 03-02-07/2-64 explained that hopeless to recover the arrears are recognized, outstanding fines and penalties, its outstanding as on 01.01.2010 for the organizations, which at the date of debt forgiveness has signs of an inactive entity and for which the bailiff ordered the inability to recover these arrears, debt. Such organizations should not be in the procedures applied in the bankruptcy case.

Letter to the Russian Finance Ministry of 26.04.2011 № 03-03-06/1/270 explained that according to the Tax Code, primary documents, reflecting the formation of the original cost of depreciable property, the taxpayer must be stored in the four years since the completion of depreciation in tax accounting.

Letter to the Russian Finance Ministry of 26.04.2011 № 03-07-08/130 explained that freight forwarding services to the Russian port for imported goods that move between places in the Russian Federation, are subject to VAT at the rate of 18 percent.

On 01.12.2011, the shall come into force a new federal law from 04.05.2011 № 99-FZ "On Licensing Certain Types of Activities ". Federal law, among other things, reduced the list of licensed activities, establishes the principle of unlimited duration of licenses issued. Furthermore, the law establishes a uniform procedure for licensing of certain activities on Russian territory, including the order granting the application and accompanying documents by the license applicant, the procedure for making decisions on granting licenses, as well as the organization of licensing control.

Письмом Минфина России от 27.04.2011 № 03-11-11/106 разъяснено, что разницу между уплаченным минимальным налогом и налогом, исчисленным в общем порядке, плательщик УСН с объектом "доходы минус расходы" может включить в расходы следующего налогового периода либо увеличить убытки, которые переносятся на будущее. Однако в случае изменения объекта налогообложения "доходы минус расходы" на объект "доходы" указанная разница в расходах не учитывается.

Letter UFNS Russia in Moscow from 26.11.2010 № 20-14/4/124525 @ clarified that the document confirming the right to a property deduction when buying an apartment in a newly built house, is the act of handing over the flat.

Letter to the Health Ministry of Russia from 15.03.2011 № 784-19 explained that insurance premiums are subject to the sum of the average wage paid to workers: during the period of military duties, for an extra weekend to care for disabled children, the days of blood donation and granted days of rest; the days pass by pregnant women mandatory medical check-up, for all time spent in connection with a call to the person conducting the inquiry, the investigator, the prosecutor or the court as witnesses, victims, their legal representatives, witnesses.

Letter UFNS Russia in Moscow from 03.12.2010 № 16-15/127259 @ clarified that the purpose of income tax in the tax records can provide separate accounting for the goods, which are included in the cost of transportation, and goods, which cost data costs are not included.

Letter to the Health Ministry of Russia from 17.03.2011 № 826-19 clarified that if the organization carrying out activities in the field of information technology, in February 2011 received a paper on the state accreditation, under the terms of the percentage of income and the average number of employees it has the right to apply preferential rates of insurance premiums with the same month. The system of taxation applied by the designated organization in is not affected.

Letter to the Russian Finance Ministry of 19.04.2011 № 03-07-08/117 explained that the provision of freight forwarding services under the contract of freight forwarding for import of goods transported between two points within the Russian Federation, the zero rate of VAT is not applicable. Also not provided the application of zero rate of VAT on granted under the agency contract services (storage, loading and unloading operations, the organization of customs clearance).

Letter to the Russian Finance Ministry of 19.04.2011 № 03-11-06/2/61 explained that the agent that applies USN, does not account for the income funds that came from the principal for reimbursement of costs if the contract stipulates that these costs shall reimburse the principal and they are not expenses of the agent.

Letter to the Russian Finance Ministry of 25.04.2011 № 03-03-06/1/267 explained that during tempering in the manufacture of inventory received in the repair, modernization, renovation, modernization, partial elimination of fixed assets, the value of these stocks is defined as earnings, measured by the taxpayer in the prescribed manner.

Letter to the Russian Finance Ministry of 20.04.2011 № 03-03-06/1/257 explained that the society does not take into account the income funds allocated to it by a party in order to increase the company's net assets. The size of the share capital owned by such party does not matter.

Letter to the Russian Finance Ministry of 21.04.2011 № 03-03-06/1/261 explained that when determining the maximum amount of interest on controlled debt capitalization ratio is calculated separately with respect to the outstanding debt owed to each person against whom a debt obligation. Size-controlled debt to a Russian company is determined on the basis of all debts owed by the organization.

Letter to the Federal Tax Service of Russia from 18.04.2011, № KE-4-6/6116 advised that the order of the Russian Ministry of Finance from 02.07.2010, № 66n "On the forms of accounting organizations", which come into effect beginning with the annual financial statements for 2011 , approved forms of balance sheet and income statement. In this case, referring to pp 29 and 34 The provisions on accounting ... (Order of the Russian Ministry of Finance of 29.07.1998, № 34n), fiscal authorities conclude that the intermediate form of financial statements in 2011 to meet the forms of annual financial statements for the year. Consequently, for the I quarter of 2011 to the tax authorities should be provided financial statements prepared on forms approved by the Order № 66n.

Letter to the Russian Finance Ministry of 21.04.2011 № 03-04-05/5-275 explain that the parent who pays child support is entitled to receive a standard deduction in the amount of 1000 rubles. for each month.

Letter to the Russian Finance Ministry of 15.04.2011 № 03-03-06/1/238 explained that the cost of medicines that have expired, as well as the cost of their destruction can be accounted for in costs.

Letter to the Russian Finance Ministry of 15.04.2011 № 03-03-06/1/239 explained that the cost of paying contributions to the pension fund in the event of a workers' pension grounds stipulated by the contract, but not enshrined in legislation of the Russian Federation are not included in the cost of. Contributions listed for natural persons who are no longer employees, also are not included in expenses.

Letter to the Russian Finance Ministry of 13.04.2011 № 03-02-08/123 explained that the Tax Code does not regulate the legal relations arising in connection with the state registration of legal entities and individual entrepreneurs. Contained in the state register information about the number and date of issuance of identity documents of natural persons, and the authority that issued this document are provided solely state power bodies, courts, bodies of state budget funds in the prescribed manner.

Letter to the Russian Finance Ministry of 18.04.2011 № 03-07-08/113 explained that rendered the seaport facilities for transshipment of cargo moved through the Russian border, are subject to VAT at zero rate. These services include loading, unloading, discharge, filling, labeling, sorting, packing, moving within the boundaries of the port, the accumulation of technological goods, bringing goods for shipment status, their attachment and separation.

Letter to the Russian Finance Ministry of 14.04.2011 № 03-04-06/3-89 explained that if the natural persons working part-time and in the organization and its affiliate, the personal income tax on the income of such employee shall be transferred as follows. Income tax for his work in the parent organization a tax agent should be sent to the place of its location, and the income for his work in the branch - in the budget at the location of the branch.
Personal income tax on income homeworker tax agent lists the budget at the location of the organization, make payments, regardless of place of residence of the employee.

Letter to the Russian Finance Ministry of 27.08.2010 № 03-07-08/250 explained that the VAT paid on importation into the Russian equipment that requires installation, are deductible in the tax period in which the equipment is made ​​to the accounting on the account 07 "Equipment to install. "VAT paid by a Russian organization in carrying out foreign organization works on the assembly and installation of equipment, shall be deducted in the normal manner.

Letter to the Russian Finance Ministry of 15.04.2011 № 03-04-05/3-266 explained that if an individual entrepreneur is not received in due course the tax notice, he is not obliged to pay advance payments for personal income tax.

Letter to the Russian Finance Ministry of 31.03.2011 № 03-03-06/4/26 was advised that the cost of free meals provided to employees can be included in the cost if it is provided for the provision of employment or collective agreement. These costs are included in the cost of labor under Art. 255 of the Tax Code. In this case, the cost of free meals is the income of employees in kind and therefore subject to income tax by virtue of paragraphs. 1 of Section 2, Art. 211 of the Tax Code. Given the current arbitration practice in personal income tax be withheld if the income can personalize a specific employee.

Letter to the Russian Finance Ministry of 15.04.2011 № 03-03-06/1/238 was referring to the Federal Law of 12.04.2010 № 61-FZ "On the circulation of medicines" noted that the costs in the form of the cost of medicines expired, and the costs associated with the destruction of such products, may be considered for tax purposes, provided that such costs are incurred in the business and documented properly.

Letter to the Russian Finance Ministry of 18.04.2011 № 03-07-08/114 explained that freight forwarding services (including customs clearance of goods), provided under the contract of freight forwarding to the international transport of goods between origin and destination points, one located in Russia And another outside it, are subject to VAT at zero rate regardless of the customs procedure under which goods are placed.

RF Government Decree of 15.04.2011, № 272 approved the regulations on transport of goods by road. The document establishes the order of organizing the transport of various types of goods by road, to ensure safety of goods, vehicles and containers, as well as the conditions of carriage of goods and provision of vehicles for such transportation. In addition, the Rules govern the procedure for concluding a contract of carriage, contracts of chartering a vehicle for the carriage of cargo, delivery vehicles and containers, and the presentation of the goods for carriage, making out of the acts and claims processing, as well as other issues.

Joint order of the Russian Finance Ministry and the Federal Tax Service of Russia from 17.02.2011, № MMV-7-2/169 @ (MOJ number 20322), adopted pursuant to Part I of the Tax Code, the approved "Submission of the documents used by the tax authorities in the exercise of its powers in relations governed by the legislation on taxes and fees electronically via telecommunication channels "with the help of EDS. The above-mentioned documents, among others, include:
• the decision to prosecute for tax offenses;
• the decision to refuse the prosecution for tax offenses;
• a decision on imposition of liability for tax violations;
• the decision to refuse the imposition of liability for tax violations;
• the decision on compensation (in whole or in part) the amount of VAT claimed for reimbursement;
• a decision to refuse to refund (in whole or in part) the amount of VAT claimed for reimbursement;
• etc.

Letter to the Russian Finance Ministry of 15.03.2011 № 03-04-09/6-73 explained that the foreigner recognizes highly qualified professionals with a prisoner with him labor or civil contract. This contract must indicate the amount of remuneration for the implementation of activities in the Russian Federation not less than 2 million rubles. per year. Income of such specialist subject to individual income tax rate of 13 percent regardless of the order of payment of remuneration.

Letter to the Russian Finance Ministry of 06.04.2011 № 03-03-06/1/221 explain that to dividends for 2010, zero rate of income tax. This is possible if, before the decision to pay dividends to receiving their organization continuously for 365 days held at less than 50 per cent contribution to the authorized capital of the company paying the dividends or have depositary receipts, which entitle them to receive a dividend in the amount of Corresponding to not less than 50 percent of the total amount of dividends paid.

Letter to the Russian Finance Ministry of 08.04.2011 № 03-03-06/1/226 explained that for the purposes of income tax in Russia is impossible to take into account VAT charged in accordance with the laws of a foreign state affiliate of a Russian company located abroad.

Letter to the Russian Finance Ministry of 15.03.2011 № 03-03-06/1/136 explained that the cost of maintaining the courtyards and grounds adjacent to the rented premises, it is possible to take into account other expenses related to production and sales. You can not take the deduction of VAT on services for snow removal, garbage, landscaping lawns, since these services are not being used for commission of taxable transactions.

Letter to the Russian Finance Ministry of 04.04.2011 № 03-07-14/24 explained that an employer may apply the deduction of VAT on costs for the reconstruction of the apartment, which was translated into non-residential fund, despite the fact that by buying the apartment was used for personal income tax deduction property.

Letter to the Russian Finance Ministry of 08.04.2011 № 03-03-06/1/227 explained that organizations engaged in educational or medical activities shall not be entitled to apply a zero rate of income tax without submitting to the inspection of declarations and copies of required documents.

Letter to the Federal Tax Service of Russia from 21.10.2010 № SHS-37-3/13884@ clarified that the amount of VAT charged Kazakh counterpart for the transportation of goods through the territory of Kazakhstan, you can not take the deduction in the Russian Federation.

Letter to the Russian Finance Ministry of 01.04.2011 № 03-03-06/1/198 explain that to a 1 January 2012 to apply a zero rate of income tax, an organization that provides educational or medical services, must file a tax inspect the application and required documents no later than November 30, 2011

Letter of FSS of Russia from 01.04.2011 № 14-03-11/04-2866 explained the procedure for the field "code of the insured" on the front page of the form 4-FSS:
• In the first three boxes indicate the code that defines the categories of payers of insurance premiums in accordance with Annex 1 to N order, fill calculation;
• in two cells — the code in accordance with Annex N 2 to order the filling of calculation;
• In the last two cells — the code in accordance with Annex N 3 to order the filling calculation.

Letter to the Office of the Federal Tax Service of Russia in Moscow from 06.12.2010 № 17-15/127938 explained that the check-out equipment, used separate division of the organization at the place of work, recorded in the inspection of the location of this unit.

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/1/176 explained that the zero rate of income tax in respect of income from sale of shares of Russian companies or shares in the authorized capital of Russian companies owned by the taxpayer continuously for more than five years applies only in respect of shares acquired since January 1, 2011

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/1/173 explained that the mandatory insurance fees charged to the salary of employees, creating an intangible asset is recorded at original cost of the asset.

Letter to the Russian Finance Ministry of 21.03.2011 № 03-03-06/1/158 explained that the capital investment in facilities leased assets lessee amortizes over the term of the lease. Early termination of the contract nedoamortizirovannaya of permanent improvements not reduce taxable income.

On 15/03/2011, the Agreement entered into force between Russia and Minsotszaschity Health Ministry of Belarus, under which citizens of the Republic of Belarus signed an employment (civil) contract in the Russian Federation recognized the insured and may be subject to compulsory social insurance against temporary disability and maternity, and may qualify for appointment and payment of benefits to compulsory social insurance against industrial accidents and occupational diseases. To do this, such citizens may apply to the employer a declaration, the employer must, within 5 working days to notify the territorial bodies of Russia and FS FSS. After receiving the card personalized accounting and CBOs in the policy of such citizens should calculate and pay the appropriate contributions to the pension fund of the Russian Federation, FFOMS, TFOMS and FSS. Upon termination of employment (civil) contract, the employer must also, within 5 working days to notify the territorial bodies of the RF Pension Fund and the FSS.

RF Government Decree of 31.03.2011, № 238, adopted pursuant to Art. 12 and 13 of the Federal Law of 24.07.2009, № 212-FZ "On insurance premiums ..." for the taxpayers, do not make payments to individuals (sole traders, lawyers and notaries), the approved cost of insurance for 2011 of 13509.60 RUB.

Letter to the Federal Tax Service of Russia in Moscow from 07.10.2010 № 16-15/104968 @ clarified that the invoice signed by facsimile, you can not apply a VAT deduction. Invoice should be signed by a pen, including the pen or gel.

Letter to the Russian Finance Ministry of 22.03.2011 № 03-07-10/07 explained that the costs of developing its own organization design and estimate documentation for construction and installation work for their own use are included in the base for VAT.

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/1/178 explained that upon the expiration of the treatment the participant with a demand for payment of distribution of profits, dividends unclaimed recovered in the retained earnings of the organization and are not recognized as income. If during the period from January 1, 2007 to the date of entry into force of the Federal Law of 28.12.2010 № 409-FZ of the organization included the unclaimed dividends in the non-operating income, then formed an overpayment of income tax can be taken either during its formation or in subsequent periods.

Letter to the Federal Tax Service of Russia in Moscow from 03.11.2010 № 16-15/115768@ clarified that the material benefit received by the organization at the conclusion of the contract free loan is not considered income and therefore not subject to income tax.

Letter to the Federal Tax Service of Russia in Moscow from 15.11.2010 № 16-15/119803@ clarified that payments made under the temporary use of property in the form of objects of capital investments made ​​by the state acceptance committee, the ownership of which have not yet registered, included in the cost.

Letter to the Russian Finance Ministry of 24.06.2010 № 03-07-17/02 explained that applying STS taxpayer, which fielded an invoice with the release of VAT, shall remit the tax to the budget.

Letter to the Russian Finance Ministry of 10.03.2011 № 03-05-04-02/21 explain that, if carried out by the court fix the technical error made in the management of land inventory, increases inventory cost of land, the taxpayer must submit a revised tax declaration for the land tax.

Letter to the Russian Finance Ministry of 21.03.2011 № 03-04-06/3-52 explained that the organization is not required to withhold income tax when paying remuneration to the entrepreneur. The payment order is sufficient to refer to the contract, if it reflects that he entered into with the employer in connection with entrepreneurial activities.

Letter to the Russian Finance Ministry of 21.03.2011 № 03-03-06/1/157 explained that the hostel is registered on the balance of the organization and provides services to both their employees and third parties, refers to the objects of housing and communal services, the tax base on which determined by the century. 275.1 of the Tax Code.

Letter to the Russian Finance Ministry of 22.03.2011 № 03-08-05 explained that the payments, which lists the Russian distributor of a foreign organization for giving him the right to distribute any product without the ability to copy, reproduce, modify, adapt, the foreign company recognized income from business activities Not leading to the formation of a permanent representation in Russia. This income is not subject to income tax withholding.

Letter to the Russian Finance Ministry of 24.03.2011 № 03-11-11/64 explained that businesses that provide services for maintenance of fire and burglar alarm, shall not be entitled to apply STS based on the patent.

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/2/53 explained that the value of bonds outstanding are considered uncollectible, the cost is not counted.

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/2/47 explained that the exclusive right to the trademark may be recognized as an intangible asset after receiving the certificate of registration of the trademark.

Letter to the Russian Finance Ministry of 25.03.2011 № 03-03-06/2/48 explained that in 2011, no distinction is made between tax and accounting value of the property, recognized as the principal means.

Letter to the Federal Tax Service of Russia from 21.03.2011, № KE-4-3/4408 brought to the notice that if for the acquisition of foreign currency at the direction of the employee abroad, he had been issued Russian ruble, then in that case, all operations on conversion of foreign currency, conducted through the exchange offices, should be considered only as the operation of individuals. Expenses of the organization for travel expenses in this case should be determined based on the amount consumed according to primary documents, currency exchange rate. The exchange rate is determined by the help of buying detached face of foreign exchange. Moreover, in accordance with sub. 5, paragraph 7 of Article 272 of the Tax Code, the date of the operation of recognition in order to calculate the income tax expenses on business trips is determined by the date of approval of expense report.

Joint order of the Russian Finance Ministry and the Federal Tax Service of Russia from 17.02.2011, № MMV-7-2/168@ (MOJ number 20303), adopted pursuant to Art. 93 and 93.1 of the Tax Code, approved by order of the direction of the requirement to submit documents and procedure for submission of documents at the request of tax authorities in electronic form via telecommunication channels. The above documents may be demanded not only as part of the desk audit of the taxpayer, but also in the counter-checks.

Letter to the Russian Finance Ministry of 10.03.2011 № 03-05-04-02/20 explained that the executive authority of RF subject may cancel the results of state cadastral valuation of lands for past tax periods and to issue a new regulation, the provisions which will apply to previous periods. In this case, the newly approved an assessment of land used for the allocation of land tax paid for the previous tax periods, unless the situation improves taxpayer.

Letter to the Russian Finance Ministry of 15.03.2011 № 03-03-06/1/138 explained that the amount of insurance contributions for mandatory pension, social and health insurance, which is added to payments not deductible for income tax purposes, are included in other expenses based on sub. 1 of Section 1, Art. 264 of the Tax Code.

Letter to the Russian Finance Ministry of 16.03.2011 № 03-03-06/1/143 explained that if the dangerous work conditions confirmed by the certification of jobs, and special clothing and other personal protective equipment issued to employees at rates prescribed by applicable law, either by high standards That improve the protection of workers, compared with sample rates, the cost of issuance of such personal protective equipment are taken into account in material costs.

Letter to the Federal Tax Service of Russia from 10.03.2011 № KE-4-3/3790 explained that if, within five calendar days after receipt of payment is the shipment of goods (works, services), invoices in duplicate to be specified as the amount of the advance and the shipment of goods (works, services). It does not matter whether the five-day fall for one tax period or at different times,

Letter to the Russian Finance Ministry of 15.06.2010 № 03-07-11/252 explained that the acquisition of goods for cash in retail organizations to take the deduction of VAT on the basis of cash receipts, in which the amount of tax a separate line, without the presence of invoices impossible.

Letter to the Russian Finance Ministry of 18.03.2011 № 03-03-06/1/151 explained that the organization may not deduct the cost of acquiring land for natural or legal person for tax purposes. However, the implementation of such land the income you can reduce the price of its acquisition.

Letter to the Russian Finance Ministry of 21.03.2011 № 03-04-06/6-46 explained that the employer provides property deduction beginning with the month in which an employee apply for one.

Letter to the Russian Finance Ministry of 01.03.2011 № 03-03-06/1/115 explained that if, under the terms of the loan agreement the interest rate does not change during the entire period of its validity, to determine the maximum amount of interest recognized as an expense, you must use the refinancing rate Bank of Russia on the date to raise funds.

Letter to the Russian Finance Ministry of 04.03.2011 № 03-07-14/09 explained that the VAT deduction is made after the goods registered under the relevant primary documents and invoices, provided that the goods purchased to carry out taxable transactions.

Letter to the Russian Finance Ministry of 05.03.2011 № 03-03-06/1/117 explained that of the providers of medical or educational activities, will benefit from a zero rate of income tax from 1 January 2012, if not later than November 30, 2011 was served in the inspection of a statement and a copy of the license to operate.

Letter to the Russian Finance Ministry of 21.02.2011 № 03-04-06/3-37 explained that the organization, which has several separate divisions in one municipality in the territories under the jurisdiction of different inspections can be put on record the location of one of its subsidiaries . In this case, personal income, calculated and deducted from the income of workers in all of the separate divisions should be listed in the budget for the place of registration of the above units.

Informational message PF Russia from 21.03.2011 till policyholders are advised that the deadline for delivery of the reporting on insurance premiums to non-budgetary funds, and information on the personalized account at FIU for 1 st quarter of 2011 will expire on May 16. For the employers, the average number of insured persons at more than 50 people to send statements and information on the personalized account the territorial IF Russia must be one of the electronic administration.

Order of the FCS of Russia on 27.01.2011, № 151n (MOJ number 20189) a new form of declaration of customs value of DTS-2 and the procedure for its completion. The Order will come into force 30 days after their official publication. After its entry into force of the corresponding order will lose the FCS of Russia from 01.09.2006 № 829 "On approval of the form blank declaration of customs value (DTS-1 and DTS-2) and Instructions on completing the declaration of customs value.

Order of the FCS of Russia from 21.03.2011 № 53 changes in the technology of exchanging documents in electronic form using digital signature for the calculation of accrued and paid insurance premiums in the FSS of Russia.

Letter to the Russian Finance Ministry of 09.03.2011 № 03-03-06/1/128 explained that the expenses of the organization between regular production season for the salary to employees, as well as depreciation of the equipment on, not translated, for conservation, are recognized in the period to which they relate.

Letter to the Russian Finance Ministry of 10.02.2011 № 03-11-06/2/19 explained that the organizations applying the UPDF from the taxable "income" does not include in income the amount of deposit that goes into securing obligations under the lease and returned at the termination his actions.

Letter to the Russian Finance Ministry of 11.03.2011 № 03-07-06/62 explain that to confirm the exemption from excise tax of exported goods, exported from the states - members of the Customs Union, to submit to the inspection of bank guarantee or bank guarantee is required.

Letter to the Russian Finance Ministry of 21.02.2011 № 03-03-06/2/36 explained that after January 1, 2009 changed the procedure for calculating the depreciation of the nonlinear method. These payments are determined by groups of depreciable assets on the basis of their total balance. Therefore, due to changes in legislation, 1 January 2009 taxpayers have been fixed in the accounting policy chosen method of depreciation. If they chose a nonlinear method, then go to the line can be no earlier than January 1, 2014, because such a transition can occur no more frequently than once every five years.

Letter to the Russian Finance Ministry of 05.03.2011 № 03-03-06/1/123 explained that unclaimed dividends, which were restored after 01.01.2007 and are included in non-operating income are recognized as an overpayment. This excess payment can be taken in the period when they were formed or in any subsequent period within three years from the date when the taxpayer became aware of it.

Letter to the Russian Finance Ministry of 14.03.2011 № 03-07-10/04 explained that the privilege, under which the services provided under the contract of a joint construction, not subject to VAT may apply only to developers.

letter FTS of Russia from 03.03.2011, № @ KE-4-3/3396 to taxpayers applying to USN, advised that these taxpayers are entitled to in 2010 and 2011 to reduce the amount of tax on the following charges:
• insurance contributions for mandatory pension insurance;
• insurance contributions for compulsory social insurance against temporary disability and maternity;
• premiums for compulsory health insurance;
• insurance contributions for compulsory social insurance against industrial accidents and occupational diseases;
• paid to employees on temporary disability benefits (the employer's expense for the USN "revenue minus expenses ").

The taxpayer applying STS with the object of "income" to reduce the tax can be no more than 50 percent of its calculated amount. The above expenditures are recorded on the line 280 or 220 valid forms of tax declaration.

Letter to the Russian Finance Ministry of 02.03.2011 № 03-01-10/1-15 with reference to the Resolution of the Presidium of the Russian Federation of 29.06.2010 № 1411/10 was advised that current legislation does not provide for the obligation of individual entrepreneurs to take receipt of the cashier cash flows and compliance with the order of storage of free cash flow, and consequently there are no legal grounds for bringing them to administrative responsibility in accordance with Art. 01.15 Code of Administrative Offences.

In a letter to the Russian Finance Ministry on 05.03.2011, the three 03-04-05/8-121 with reference to paragraph 2 of Art. 221 Tax Code, noted that the tax base for income derived by an individual under a contract of civil-legal nature, defined as the difference between the amount of payments under the contract and the amount actually incurred and documented expenses incurred by Executive in the performance of works (services) under the contract. In addition, these taxpayers realize the right to obtain professional tax deductions by filing a written application to the tax agent, and in his absence — by submitting a tax declaration at the end of the tax period.

Letter to the Russian Finance Ministry of 05.03.2011 № 03-03-06/1/127 was advised that when purchasing a computer program by entering into a license agreement and delivery of software over the Internet documentary evidence of such costs (paragraphs 26 n. 1, Art. 264 of the Tax RF) may be, including documents confirming payment of remuneration under the license agreement, as well as listing the e-mail confirming the delivery of computer software buyer, duly certified.

Order of the Health Ministry of Russia on 28.02.2011, № 156n, effective from accounting for 1 st quarter of 2011, approved a new Form 4 FSS calculation of accrued and paid insurance contributions for compulsory social insurance against temporary disability and maternity and compulsory social insurance against industrial accidents and occupational diseases, as well as the expenditure for payment of insurance coverage. The Order also regulated the procedure for completing the calculation.

Order of the Health Ministry on 17.01.2011, № 4N (MOJ number 19974), adopted pursuant to Art. 4.1 Federal Law of 29.12.2006 № 255-FZ "On Compulsory Social Insurance against temporary disability and maternity" (see review on 12/16/2010), the approved form of inquiries about the amount of wages, other payments and awards, which were assessed premiums for compulsory social insurance against temporary disability and maternity, for the two calendar years preceding the year of termination of employment (service, other activities) or by seeking help, and the current calendar year. The document also govern the procedure for issuing a document to the insured person (including severance). At the same time, the Order of the Health Ministry from 24.01.2011, № 20H (MOJ number 19975) was approved request form to the territorial RPF Russia's place of registration on the audit information about the insured, which issued to an individual income statement and the procedure for its completion. In order that the employer could make an appropriate request to the Regional PF Russia in its place of registration, the order of the Health Ministry on 24.01.2011, № 21H (MOJ number 19932) approved by the appropriate application form is an employee the employer request form in the body of PF Russia's submission of relevant information on wages and other allowances and remuneration of the insured person, as well as the orders of their direction. The request must be sent to Russia PF within 2 business days of receiving the relevant application from an individual. Response to a request should be granted to the employer within 10 working days from receipt of the request. All correspondence between the employer and territorial PF Russian documents can be sent electronically.

The governmental order of the Russian Federation from 3/1/2011 № 120, extending the action on the insured events which have come with 1/1/2011, makes changes to Position about features of an order of calculation of temporary disablement allowances, on pregnancy and sorts, a monthly attendance allowance for the child to the citizens who are subject to obligatory social insurance on a case of time work incapacity and in connection with motherhood (The Governmental order of the Russian Federation from 6/15/2007 № 375). Changes concern with reduction in conformity in connection with entering of respective alterations into the Federal act of the Russian Federation from 12/29/2006 № 255-FZ "About obligatory social insurance on a case of time work incapacity and in connection with motherhood" (reviews from 3/3/2011, from 12/16/2011 see).

Letter FTS of Russia from 2/24/2011 № KE-4-3/2894 it is possible to data that in connection with changes in item 286 Tax Code the Russian Federation, come into force with 1/1/2011, the organization can pass to payment of quarter advance payments, if its incomes of realization for the last four quarters didn't exceed on the average 10 million roubles (earlier — 3 million roubles) for every quarter. Hence, the organizations corresponding to specified criteria (the revenue volume for 2010 has constituted from 12 to 40 million rbl.), have the right not to pay the monthly advance payments added on terms of payment: on January, 28th, on February, 28th, on March, 28th.

Letter FTS the Russian Federation from 2/21/2011 № KE-4-3/2734@ is possible that the declaration on the profits tax for 2010 under the new form (order FTS of Russia from 12/15/2010 № MMB-7-3/730@) should be represented by taxpayers, since February, 19th, 2011

The government of Moscow, the Moscow consolidations of labor unions and the Moscow consolidations of employers have entered into 12/2/2010 the agreement on a minimum wage in Moscow for 2011 With 1/1/2011 — 10400 rbl., and with 9/1/2011 — 10900 rbl. the Given agreement extends on the employers performing activity in territory of Moscow and joined the agreement is perfectly in order, to provided items 133.1 Tax Code the Russian Federation.

From 1/24/2011 № 22n (the Ministry of Justice № 19757) for 2011 is confirmed by the order of Minzdravsotsrazvitija of Russia the List of professions (specialities, posts) foreign citizens - the qualified specialists who are finding a job on a profession available for them (general directors, directors, etc.).

Order Federal Migratory Service of Russia from 12/30/2010 № 487 (Ministry of Justice № 19735), accepted to execute item 13.2. The Federal act of the Russian Federation from 7/25/2002 № 115-FZ "About a legal status of foreign citizens in the Russian Federation", blank forms of work permits to the foreign citizen or the stateless person arriving to the Russian Federation in an order, demanding / not demanding the visa reception, being the highly skilled specialist are confirmed.

The letter of the Ministry of Finance of Russia from 2/9/2011 № 03-03-06/2/29 it is possible that since 1/1/2011 of costs for acquisition of fixed assets in original cost less than 40 000 rbl. are considered for the profit taxation according to subitem 3 of item 1 of item 254 Tax Code the Russian Federation. Cost of such property joins in a railroad train of material expenses in a full amount in process of its input in operation.

In Determination of the Constitutional Court of the Russian Federation from 12/7/2010 № 1572-O-O the below-mentioned isn'ted. In the event that the taxpayer has presented the specified tax declaration (item 81 Tax Code the Russian Federation), has paid a due shortage, but hasn't paid a penalty fee (item 1 and 3 items 75 Tax Code the Russian Federation) its attraction to responsibility under item 122 Tax Code the Russian Federation (the penalty of 20 or 40 %) is lawful.

Order Federal Agency of financial markets of Russia from 12/9/2010 № 10-75/pz-n (Ministry of Justice № 19595), accepted to execute item 30 of the Federal act from 4/22/1996 № 39-FZ "About the security market", is confirmed the Order of consideration of statements of the emitters who are joint stock companies, about their exemption from an obligation to perform disclosing or information granting. In the document it is noticed that specified the decision is accepted on the basis of the statement of such emitter at simultaneous observance of such conditions, as: observance of procedure of decision making about such circulatuion in federal organ; absence at the emitter of other issue securities, except for shares in which relation registration of the prospectus of such securities is performed; absence of shares of the emitter in lists of the securities admitted to the auctions at stock exchange or other organizer of trade in the security market; quantity of shareholders of the emitter, not exceeding 500.

By instructions of the Central Bank of Russia from 1/29/2010 № 2556 (Ministry of Justice № 19820), coming into force with 2/27/2011, it is established that registration of the passport of the transaction under contracts in foreign trade isn't required, if the sum of the contract doesn't exceed in an equivalent of 50 thousand dollars USA (now — 5 thousand dollars USA) at an official rate of foreign exchanges in relation to the rouble established by the Central Bank of Russia for date of contract formation, or, in case of change of the sum of the contract, for date of the conclusion of last changes (additions) to the contract, providing such changes. Respective alterations are brought in Position of the Central Bank of Russia from 6/1/2004 № 258-P "About an order of representation by residents to authorized banks of supporting documents …". Similar changes are brought (Instructions of the Central Bank of Russia from 12/29/2010 № 2557, Ministry of Justice № 19730) and in the Instruction from 6/15/2004 № 117-I regarding credit contracts.

In the letter of the Ministry of Finance of Russia from 1/31/2011 № 03-03-06/1/41 referring to item 153 Tax Code the Russian Federation it is noticed that the costs connected with payment of compensation to workers for days of departure in business trip and days of arrival from business trip, (celebratory) days having for the weekend, can be considered as a part of expenses on payment on the basis of item 3 of item 255 Tax Code the Russian Federation.

The letter of the Ministry of Finance of Russia from 1/31/2011 № 03-03-06/1/42 it is possible that if the organization-buyer doesn't pay transportation of the goods for оприходования and reflections in accounting of cost of goods purchased can serve arranged commodity-transport unprofitable (the form № 1-T) or the consignment note (the form № TORG-12).

In the letter of the Ministry of Finance of Russia from 2/1/2011 № 03-07-08/31 it is noticed that services in the international transportation of the goods and the forwarding services provided by subitem 2.1 of item 1 of item 164 Tax Code the Russian Federation, actually rendered by taxpayers — the Russian organizations between the points one of which is located in territory of the Russian Federation, and another - in foreign state territory, are assessed with the VAT under the rate at a rate of 0 percent under condition of representation in taxing authorities of documents, certain items 3.1 of item 165 of the Code.

The letter of the Ministry of Finance of Russia from 2/2/2011 № 03-03-06/1/52 referring to item 1 of item 272 Tax Code the Russian Federation is possible that in the event that in the agreement term of use of the acquired software solution isn't specified, the taxpayer independently determines term of use of the acquired non-exclusive right taking into account requirements of item 4 of item 1235 Civil Code the Russian Federation. In a case when in the license agreement term of its action isn't specified, the agreement is considered the prisoner for five years.

In the letter of the Ministry of Finance of Russia from 2/3/2011 № 03-07-09/02 referring to item 172 Tax Code the Russian Federation, item 7 and 8 Rules of conducting log-books of the received and exposed invoices … (confirmed by the Governmental order of the Russian Federation from 02.12.2000 № 914) it is noticed that in case the invoice it is exposed by the seller in one tax period, and it is received by the buyer in a following tax period the deduction of the sum of the tax should be produced in that tax period in which the invoice it is actually received.

The letter of the Ministry of Finance of Russia from 1/20/2011 № 03-07-13/1-03 it is possible that the VAT listed at import of the goods from the countries of Customs union, is accepted to a deduction not earlier than the tax period in which it has been paid and reflected in the corresponding tax declaration. Thus in the book of purchasings the documents confirming actual transfer of the VAT are registered the statement for import of the goods and payment of indirect taxes with taxing authority marks, and also.

By letter FTS of Russia from 1/21/2011 № PA-3-6/114 it is reported that in case powers of the person are prolonged, having the right to act without the letter of attorney on behalf of the legal entity, representation in registering body of the statement under the form № P14001 isn't required.

The joint letter of Minzdravsotsrazvitija of Russia and Rostruda of Russia from 9/9/2010 № 2725-6-1 it is possible to data that before Convention coming into force № 132 International job managements "About paid vacations" continue to be applied, in particular, positions of clause 127 of the Labour code of the Russian Federation in current edition according to which at dismissal the monetary compensation is paid for all unused holidays to the worker.

The letter of the Ministry of Finance of Russia from 1/24/2011 № 03-04-06/9-9 referring to item 3 of item 220 Tax Code Russian Federation is possible that in case of circulatuion to the employer behind granting of the property tax deduction not from first month of the tax period the deduction is given since a month in which the taxpayer has addressed for its granting on the basis of the notification of taxing authority of confirmation of the right to a deduction.

In the letter of the Ministry of Finance of Russia from 1/28/2011 № 03-03-06/1/32 it is noticed that the expenses connected with an estimation of market value of property rights (shares, shares, shares, etc.) can be considered for the taxation of profit of the organizations as a part of a miscellaneous cost under condition of their conformity to the criteria established by item 252 Tax Code Russian Federation.

The letter of the Ministry of Finance of Russia from 1/28/2011 № 03-07-08/27 it is possible that at filling of section 7 of the declaration under the VAT (cost of goods purchased (works, services), not taxable) in column 3 it is necessary to include cost of the goods (works, services), acquired by the taxpayer without the tax to value added, and in column 4 — the sums of the tax to the value added, shown at acquisition of the goods (works, services) or paid at import of the goods, not subject to a deduction according to positions of items of item 2 and 5 items 170 Tax Code Russian Federation.

In the letter of the Ministry of Finance of Russia from 1/11/2011 № 03-07-08/03 it is noticed that at import of the goods on territory of the Russian Federation from territory of Customs union the customs declaration isn't arranged, therefore in the invoices exposed at realization in territory of the Russian Federation of the goods, imported with Republic Kazakhstan or Byelorussia territory, in columns 10 and 11 it is necessary to put down a crossed out section.

The letter of the Ministry of Finance of Russia from 2/2/2011 № 02-04-09/402 for the taxpayers applying special tax modes (STS, UTII, UAT) are lead up new codes BCC for tax payment for the tax periods till January, 1st, 2011 and after the named date. We remind that incorrect instructions КБК, according to item 4 of item 45 Tax Code the Russian Federation, don't involve non-payment of taxes. To the organizations, owing to item 7 of item 45 Tax Code the Russian Federation, it is necessary to write the corresponding application for specification of payments in taxing authority in an accounting place.

The joint order of the Ministry of Finance of Russia Fund of Social insurance Russia from 12/15/2010 № MMB-7-3/730 (Ministry of Justice from 2/2/2011 № 19680), coming into force since tax accounts for 2010 as a whole, is confirmed the new form of the declaration on the profits tax and an order of its filling (can be sent on demand). The format of representation of this declaration in electronic form is Simultaneously confirmed also. We pay attention that the order officially isn't published, should come into force after 10 days after the publication.

In letter Fund of Social insurance of Russia from 12/29/2010 № 02-03-10/05-14655 it is noticed that in a line of the back of a leaf of work incapacity "Total (the sum to issue)" the sum to issue is underlined minus sums PIT. Lines "At the expense of Fund means …" and "At the expense of means of the employer" should be reflected in full without a deduction of sums PIT.

In the letter of the Ministry of Finance of Russia from 1/17/2011 № 03-04-06/6-1 referring to item 131 Tax Code the Russian Federation it is noticed that cost of food free of charge given to the worker can be considered at determination of tax base on the profits tax as a part of expenses on payment on the basis of item 255 Tax Code the Russian Federation provided that such food is provided in the employment contract and (or) the collective agreement.

The letter of the Ministry of Finance of Russia from 1/17/2011 № 03-04-06/6-1 referring to the Governmental order of the Russian Federation from 3/24/2003 № 167 it is possible that payment of habitation for the foreign worker and other services (garage rent etc.) can be considered for the taxation have arrived in accordance with general practice as a part of expenses on payment in the size which is not exceeding 20 percent from a payroll figure (item 131 Tax Code the Russian Federation).

In the letter of the Ministry of Finance of Russia for the organizations applying in 2011 STS, referring to subitem 7 of item 1 of item 346.16 and item 3 of item 346.21 Tax Code the Russian Federation is reported that the sums of insurance installments paid according to item 12 of the Federal act from 7/24/2009 № 212-FL "About insurance installments …" (PFR, FSI) reduce the sum of the single tax after actual payment of installments. Thus the tax sum (advance payments under the tax) can't be reduced more than by 50 % for the organizations which have chosen system of the taxation "incomes".

In the letter of the Ministry of Finance of Russia from 1/17/2011 № 03-04-06/6-1 it is noticed that payment by the organization for workers and members of their families of expenses on premises rent (including payment of rent of garage, the Internet and so forth) is their income received in the natural form. Taking into account item 1 of item 211 Tax Code the Russian Federation the sums of such payment produced by the organization-employer, join in tax base on PIT. Besides, at payment to lessors of incomes of property clearance in rent the organization-tenant admits the tax agent and is obliged to fulfill the obligations provided for tax agents of the item of item 226 and 230 Tax Code Russian Federation.

The letter of the Ministry of Finance of Russia from 1/20/2011 № 03-07-08/16 it is possible that services in customs registration of the goods exported for limits of territory of the Russian Federation in a customs procedure of export which to the above-stated services in the organization of customs registration of cargoes and the vehicles, rendered on the basis of the freight forwarding agreement at the organization of the international transportation, don't concern, are subject to the VAT taxation under the rate at a rate of 18 %. The closed list of the services assessed with 1/1/2011 under the rate of 0 %, is stated in subitem 2.1 of item 1 of item 164 НК the Russian Federation.

Letter FTS of Russia from 12/30/2010 № PA-37-6/19020, accepted to execute item 2 of item 6 of the Federal act of the Russian Federation from 8/8/2001 № 129-FL "About the state registration of juridical persons and individual businessmen", it is possible a new order of granting of the data contained in USRJP and USRI.

In the letter of the Ministry of Finance of Russia from 12/31/2010 № 03-04-06/6-329 it is noticed that if the worker decreases in business trip before the date specified in the order on sending (comes back from business trip after the established date), payment of its journey in certain cases can't be considered as compensation of the expenses connected with official journey. In particular, if term of stay in a sending place considerably exceeds the term established by the order on sending (for example in case right after the termination of business trip to the worker leave which he conducts in a sending place is granted), takes place reception by the worker of the economic gain provided by item 41 Tax Code the Russian Federation, in the form of payment by the organization of journey from a venue of free time from work to a work place. In this case payment by the organization for the employee of the ticket with term of arrival after the termination of term of business trip designated in the order on sending, according to item subitem 1 2 items 211 Tax Code the Russian Federation admit its income received in the natural form. If, for example, the worker remains in a sending place, using target or non-working holidays, payment by the organization of journey from a venue of free time from work to a work place won't lead to origin at it an economic gain. The similar approach is used in case of departure of the worker to a place of business trip before date of its beginning.

The letter of the Ministry of Finance of Russia from 1/11/2011 № 03-07-11/01 referring to subitem 2 of item 1 of item 162 Tax Code the Russian Federation is possible that (works, services) from the buyer for contractual delinquency, it is necessary to carry the sums of the money funds received by the seller of the goods to the sums connected with payment of these goods (works, services). Such sums are subject to inclusion in tax base under the VAT.

The letter of the Ministry of Finance of Russia from 11/15/2010 № 03-03-06/1/723 referring to subitem 13 of item 1 of item 265 and item 19 of item 270 НК the Russian Federation is possible that in the event that the contractor under the agreement of paid rendering of services doesn't show to the customer agrees гл. 21 Tax Code the Russian Federation the sum of the VAT concerning the penalties received by it for non-observance by the customer of conditions of the given agreement the customer in such situation at calculation of the profits tax of the organizations considers as a part of extra-realizational expenses of the sum of the penalties recognized as it for contractual delinquency in full.

In the letter of the Ministry of Finance of Russia from 1/11/2011 № 03-07-08/03 the below-mentioned isn'ted. As at import of the goods on territory of the Russian Federation from territory of Customs union the customs declaration isn't arranged, in the invoices exposed at realization in territory of the Russian Federation of the goods, imported from Republic Kazakhstan or Byelorussia territory, in columns 10 and 11 it is necessary to put down a crossed out section.

Letter FCI of Russia from 12/24/2010 № 02-03-10/05-14557, in connection with change of a procedure of payments of incapacity allowances (average earnings for 2 previous years etc. — the Federal act of the Russian Federation from 08.12.2010 № 343-FZ, the review from 12/16/2010) is possible a filling order on the back the form of a leaf of work incapacity of the table "Data on a salary", acting up to the statement of the new form of the form of a leaf of work incapacity. In the letter corresponding samples of filling are resulted.

The order of Minzdravsotsrazvitija of Russia from 20.12.2010 № 1135n (Ministry of Justice № 19507, "the Russian newspaper", № 11 from 21.01.2011) makes changes to the form of calculation of RSV-1 PFR. Changes concern entering of addition to section 4 (section 4.1.) which is filled with the organizations by which in 2010 and for 2011 the lowered tariffs for payment of insurance installments according to item 4 of item 2 and specified in item 2.1 are established. And 2.2. Item 57 of the Federal act of the Russian Federation from 24.07.2009 № 212-FL (information technology, realization of the computer programs, etc.). Such organizations should deliver the report under the new form as a whole for 2010.

The order of Minzdravsotsrazvitija of Russia from 12/21/2010 № 1147n (Ministry of Justice № 19509, "the Russian newspaper", № 11 from 1/21/2011) makes changes to the form of calculation 4 FSI the Russian Federation. Changes concern entering of new table 4.1., which the organizations by which in 2010 and for 2011 the lowered tariffs for payment of insurance installments according to item 4 of item 2 and specified in item 2.1 are established fill. And 2.2. Item 57 of the Federal act of the Russian Federation from 7/24/2009 № 212-FL information technology, realization of the computer programs, etc.). Such organizations should deliver the report under the new form as a whole for 2010.

Letter of the Pension Fund of the Russian Federation as of 11.01.2011, due to introduction of changes made to legislative acts in terms of issues of calculation, payment and submission of statements to the territorial funds, at the place of registration, bring to notice, that besides insurance contribution accruals it's essential to submit personified report information to the PF RF. All statements must be submitted not later than the 15th of the second calendar month, following the fiscal period. In 2011 these dates are: February 15, May 16, August 15, November 15. Besides, as of 2011 all electronic statements should be submitted by employers, having more than 50 employees (previously 100 employees), to the date of January 1, 2011.

Resolution of the Russian Federation signed 31.12.2010 г. № 1231, and enforced as of 01.01.2011, adopted due to established, according to the article 20.2 Federal law of the Russian Federation as of 24.07.1998 № 125-FL “On compulsory social insurance for industrial accidents and occupation illness” (see review as of 16.12.2010) list of amounts, not liable to insurance contributions, has annulled the Resolution of the Government of the Russian Federation as of 07.07.1999 № 765 “On the list of payments, not liable to insurance contributions payable to Social Insurance Fund of the Russian Federation.”

Resolution of the Government of the Russian Federation signed 31.12.2010 № 1231, enforced since 01.01.2011 and adopted, due to changes, introduced into the Federal law of the Russian Federation , as of 24.07.1998 г. № 125-FL “On compulsory social insurance for industrial accidents and occupation illness” (see review, as of 16.12.2010) has introduced changes into Rules (Regulation) on accruals, accounting, and expenditure of funds for the purpose of compulsory social insurance for industrial accidents and occupation illness (approved by Government Resolution of the Russian Federation dated 02.03.2000 № 184), pursuant to which:
• Insurance contributions are accrued on payment and other wages (including both main work and part-time work), paid by the insurer to the insured party, within working relations and civil-legal agreements, if pursuant to civil-legal agreement the insurant is liable to make contributions payable to the insurance provider and subject to entry into the base for accrual of insurance contributions pursuant to article 20.1 Federal law № 125-FL.
• Every quarter, no later than the 15th of each month following the expired quarter, insurants must submit respective reports to the insurance provider according to the registered location, form 4-SIF RF.

See Changes to the Tax Code of the Russian Federation — 01.01.2011.
See Changes to the Tax Code of the Russian Federation — 27.07.2010

Federal law of the Russian Federation as of 08.12.2010 № 331-FL has stipulated, that in 2011 insurance contributions for compulsory social insurance against industrial accidents and occupational illnesses will have to be calculated according to tariffs that are in force in 2010.

Letter of the Russian Ministry of Finance dated 03.12.2010 № 03-03-06/2/205 has expressed an opinion, that incentive wages paid to employees, incentive premiums and reimbursements do not need to be accounted for under expenses, unless they are associated with outcome of employee’s productivity or correspond to the criteria specified in article 252 of the Tax Code of the Russian Federation.

Letter of the Russian Ministry of Finance dated 29.11.2010 № 03-03-06/4/116 has expressed an opinion that if a company creates a reserve of pending expenses for holiday allowance payments, then it should be used in order to write off the pension contributions, compulsory health insurance contributions, temporary unemployment insurance and maternity, as well as insurance for job-related accidents and occupational illnesses.

Letter of the Russian Ministry of Finance dated 06.12.2010 № 03-08-05 explains that, for purposes of international agreements on avoiding dual taxation, the term “enterprise” applies not only to companies but entrepreneurs as well.

Letter of the Russian Ministry of Finance dated .11.2010 г. № 03-03-06/700, referring to the article 491, CC RF and p. 3 of the article 271 TC RF, makes a notice that, if the contract of sale contains provisions for the right of ownership for goods to be passed on only after it is fully paid for, then a tax-payer – sales party, that applies the accrual method for purposes of the p. 25 TC RF, must reflect income from property sales on the date of transferring the right of ownership for the specified property for the buyer, the date needs to be determined by the tax payer himself coming out of the conditions of the specific contracts. Please note, that the p. 7 of the Code of practice for arbitral resolution of cases pertaining to application of certain provisions of the p. 25 TC RF (Informational bulletin of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 22.12.2005, № 98), states that in this case contractual parties must fulfill the conditions of the contract on for a buyer to reserve the right of ownership for the goods (i.e. one should not alienate the goods or use them otherwise until the rights of ownership have been actually transferred, — in other words not to transfer or use in one’s own interest).

Letter of the Russian Ministry of Finance dated 02.11.2010, № 03-03-06/1/683 makes a notice, that as a general rule, as of January 1, 2010 advance payments paid out for purposes of p. 24 TC RF should not be revaluated. However, according to the Russian Ministry of Finance, when cancelling a sale or purchase agreement (article 487 Civil Code of the Russian Federation) in the tax accounting, advance payments paid out to the sales party are subject to be reclassified into a monetary claim of the buyer to return the prepaid amount, issued in foreign currency. This being said, the tax payer – buying party, should include the exchange difference (that has been formed over the period, from the moment the advance payment was made to the date of cancelling the agreement due to changes in the rate of foreign currency), into the (expense) income, on the date of cancelling the sale and purchase agreement for purposes of income taxation. The monetary claim to return the prepaid amounts, issued in foreign currency is subject to revaluation in the tax accounting in the order, stipulated by the articles 250, 265, 271 и 272 TC RF.

In compliance with the Order of the Russian Ministry of Finance dated 08.11.2010, № 144n, (Ministry of Justice № 19088), that came in power from the date of annual accountancy for 2010, for small business entities, in purposes of bringing together the accounting and tax accounting data, given one has made respective changes to the accounting policy, it is acceptable to:

• recognize revenues according to incoming monetary funds from buyers (customers), regardless of the transmission of ownership rights for goods (words, services) — p. 12 RAS 9/99 “Company Incomes”;
• given, one has fulfilled the stipulation, expenses need to be recognized in a similar manner — p. 18 RAS 10/99 “Company Expenses”;
• not to overvalue financial investments, but to record them at their initial value) — p 19 RAS 19.02 “Account of financial investments”;
• to recognize all expenses associated with loans as other costs — p. 7 RAS 15/2008 “Managing the costs of commercial loans”
• to correct the errors of the previous accounting year, detected in the current year, regardless of the fact if those errors were not significant for the given month of that year. Profit or loss that emerged as a result of the correction, should be reflected as “other income or expense” in the current accounting period — p. 14 RAS 22/2010 “Correcting accounting errors”;
• not to apply RAS 2/2008 “Management of construction contracts”.

Order of Federal Financial Markets Service of the Russian Federation dated 09.11.2010 № 10-67/pz-n (Ministry of Justice №19063), adopted pursuant to p. 2 article 305 TC RF, has confirmed the Order of determining the estimated value of financial instruments of urgent transactions, not circulating in the organized market for purposes of establishing tax base of the income tax. Until 01.01.2011, according to the article 16 of the Federal law of the Russian Federation dated от 25.11.2009 № 281-FL the estimated value of financial instruments of urgent transactions, no circulating in the organized market (transactions where execution of duties depends on changing prices for securities, changes to fund indices etc.) may be determined by the tax payer himself or by hiring an appraiser. It’s important to make a mention of the procedure of determining the estimated value of financial instruments in the Accounting policy.

The Order of Federal Financial Markets Service 09.11.2010 № 10-66/pz-n (Ministry of Justice № 19061), adopted pursuant to p. 6 article 280 TC RF, has confirmed the Order of determination for the estimated price for securities, not circulating in the organized market of securities, for the purpose of appraisal of the tax base for income tax. 01.01.2011 is the deadline until which, pursuant to article 15 of the Federal law of the Russian Federation dated 25.11.2009 № 281-FL, the estimated price for the securities not circulating in the organized market (buy/sell stock transactions, bonds etc.) may be established by tax payer independently or by way of hiring an appraiser (should be included in the Accounting policy). In order to establish estimated value of the liability securities, nominated in Russian currency, one can use the refinance rate of the Central Bank RF).

As established by Regulation of the Russian Government, dated 27.11.2010 № 933, adopted pursuant to p. 5 article 8 of the Federal law of the Russian Federation as of 24.07.2009 № 212-FL and effective from 01.01.2011, marginal value of the base for accrual of insurance premiums to be paid to state extra budgetary funds, with regards to each individual, should not exceed 463 thousand rubles with an accrual charter from January 1, 2011 (in 2010 – 415 thousand rubles.).

The federal act of the Russian Federation from 11/29/2010 № 324-FZ, coming into force with 1/4/2011 and extending the action on the legal relationship which have arisen after this date, makes changes to item 48 Tax Code the Russian Federation regarding circulatuion of tax collection, collections, a penalty fee and penalties from physical persons. According to changes if the taxpayer voluntary hasn“t performed the requirement about tax discharge (collection), penalty fee and the penalties which total sum exceeds 1500,00 roubles, the taxing authority has the right to submit the corresponding petition of the general jurisdiction, having sent a copy of the statement to the physical person. If the sum collected under each separate requirement about tax payment and sanctions doesn”t exceed 1500,00 roubles and such requirement isn“t performed voluntary sneaks have the right to submit the petition while the volume of requirements with the run percent will exceed 1500,00 roubles. If after three years the levied sum and doesn”t exceed 1500,00 roubles sneaks have the right to submit the petition within 6 months after three-year term.

The Determination of Supreme Court of the Russian Federation dated 13.10.2010 № 78-B10-30, notes, that the amount of property related tax deduction, granted in relation to expenses associated with acquisition of a flat (house), need to be applied when calculating the PIT tax base, calculated for the taxation period, starting with taxation period, where the right of ownership for the acquired flat had emerged. In other words, if valid documents of title for the flat (statement of release and acceptance, certificate for the right of ownership) had been registered before January 1, 2008, then while calculating the tax base for the specified taxation period one has a right to be granted property related tax deduction of 1 000 000 rubles.

Federal law of the Russian Federation dated 27.11.2010 № 307-FL, that came in force as of 01.01.2011, introduced changes to tax rates for transport tax (article 361 TC RF). Thus, as for cars that have engine capacity below 100 hp (below 73.55 kW) inclusive, taxation rates is 2.5 rubles for one unit of capacity, and for vehicles that have engine capacity no more than 150 hs (147.1 kW) — 5.0 rubles. Meanwhile for such vehicle specified taxation rates may be reduced by constituent entities of the Russian Federation. For all other vehicles, as mentioned earlier, the rates may be increased (reduced) by laws of constituent entities of the Russian Federation, but no more than 10 times.

Federal law of the Russian Federation dated от 27.11.2010 г. № 309-FL, in force since 01.01.2011, introduced changes to the article 164 t 165 TC RF, concerning application of tax rate 0% when exporting goods outside of the Customs union and/or receipt of services, as well as a set of documents to be provided by taxpayer in order to confirm it. Due to changes, services for international transportation of goods imply transport operations conducted by all types of transportation, where the departure or destination point for goods is located outside of the Customs union. These services also include specific transport-expediting services (on-and-off loading and warehouse services, information services etc.). The law also specifies a list of documents that have to be provided to the tax bodies in order to confirm 0%rate, whether exporting goods or obtaining services related to the export of goods. Thus, when exporting goods through the territory of the Customs union it’s essential to provide a copy of Customs Freight declaration stamped by the customs body of the Russian Federation, that conducted the customs registration of the goods being exported. The new edition of article 165 TC RF also stipulated, that document confirming authenticity off 0% rate application should be provided within 180 calendar days. Besides, the law stipulates, that the new order of assigning works (services) to export is applicable to works (services), carried commencing 01.01.2011 onwards.

Federal law of the Russian Federation dated 27.11.2010. № 306-Fl, in force commencing 01.01.2011, has introduced changes to the first and second part of TC RF. The changes apply to the technical amendments, concerning the new law that came into power as of 28.12.2010 - Federal law RF dated 27.11.2010 № 311-FL. “On the customs regulatory activity in the Russian Federation”, and Customs code of the Customs union (in force since 06.07.2010).

Commencing December 28, 2010 (except for its separate articles) the Federal law RF dated 27.11.2010 № 311-FL “On the customs regulatory activities in the Russian Federation” comes into force. The law basically substitutes the Tax Code RF and other legal acts adopted for its execution. The law regulates all of the issues, concerning execution of export-import and other transactions, including the issues of customs registration with regards to goods and payments of custom duties.

Letter of the Russian Social Insurance Fund dated 21.09.2010 № 02-03-13/05-9871 notes, that since temporary incapacity for work allowances are not subject to Personal Income Tax, when filling in the reverse side of the incapacity for work form, one should specify the amount of the allowance of temporary incapacity for work having deducted the amount of PIT.

Letter of the Pension Fund of the Russian Federation dated 29.09.2010 г. № 30-21/10260 brings to notice that the amount of compensation and reimbursement of expenses, paid to an employee for the use (depreciation), of private property for the purpose of business is not subject to insurance premiums within the range of amounts, defined by an agreements between the company and its employee in pursuant to the article 188 LC RF. Besides, taking into consideration the disposition of article 168 LC RF, pursuant to which the order and the amount of reimbursement of expenses associated with business trips, should be defined by a collective agreement or a local regulatory document, commencing January 1, 2010, daily benefits are not subject to insurance contributions to the extent stipulated by a local regulatory document of the company.

Letter of the Ministry of Finance of the Russian Federation dated 13.11.2010 , № 03-07-11/436 on the issues of reducing the VAT tax base when offering premiums, discounts (wages/rewards0, paid out by the sales party to a buyer of goods, and making corrections associated with tax deductions from a buyers, bring to notice the following information. When a supplier transfers food commodities to a respective buyer, the VAT tax base associated with the reward for achievement of certain volume of procurement is not getting reduced, thus, the tax deduction does not to be corrected by the buyer. Pursuant to — p. 4. article 9 of the Federal law dated 28.12.2009 г. № 381-FZ “On the basics of state regulation of commercial activities in the Russian Federation”. As for the premium payments (wages/rewards), discounts for achievement of certain volume of purchases of food commodities, these bonuses (premiums, wages) should be regarded as forms of discounts, which is followed by respective taxation consequences pursuant to the regime of making changes to officially agreed prices. Therefore when offering mentioned above premiums (rewards), discounts (confirmed by respective primary documents), one has to make respective changes (including price changes) to the invoices (including those issued to buyers), arranged when unloading goods that include prices before discounts, rewards. In the event, if buyer, before any changes the sales party made any changes to invoices, registered it in the purchase ledge and deducted the VAT amount, the buyer has to enter respective changes into purchase ledger, having annulled relevant record in the invoice for the taxation period, when the invoice was registered before any changes where made to it. Meanwhile the revised invoice should registered by the buyer in the purchase ledger (VAT amounts should provided by the buyer in order to make deductions) in the tax period, when the revised invoice was received.

Letter of the Russian FTS dated 23.09.2010 № MN-37-6/11851@ recommends a form of FE “Information regarding foreign employee’s registration (deregistration) — place of temporary residence in the Russian Federation”. The information should be provided to inspectorate by officials keeping record of individuals, only for those foreign workers, that either hold a valid work permit or a license.

Letter of the Ministry of Finance of the Russian Federation dated 03.11.2010 № 03-03-06/1/691 has expressed an opinion that if an agreement makes provisions for acceptance of profits over more than one accounting period and there is no step by step form of reporting goods (works, services) in place, these costs should be assigned by the tax payer independently following the principle of even recognition of profits and costs.

Letter of the Russian Ministry of Finance dated 01.11.2010 № 03-03-06/1/675 notes that costs associated with business lunches for the purpose of conducting negotiations with customers, including potential clients, even if this is done during a business trip, may be entered under entertainment costs as long as they are supported by primary documents (p. 2 article 264 and p. 1 article 252 TC RF).

Collective letter of the Ministry of Finance RF dated 31.08.2010 г. № HS-37-3/10322 informs, that commencing 01.01.2010, extraordinary income (costs) will not include positive (negative) exchange differences, deriving from revaluation of paid out (received) advances, reflected in foreign currency (p. 11. article 250 sp. 5 p. 1 article 265 TC RF. This being said, the price of property that was paid in foreign currency by way of advance (before actual delivery) and subsequent (after actual delivery) payment, may be calculated at the rate of Central Bank of the Russian Federation, in force on the date of making the advance transfer (dates of making advance transfers, if the advance payment was carried out in several steps), in the part that relates to advance payment, and the date of transferring the right of ownership, in the part of subsequent payment.

Collective letter of the Ministry of Finance of the Russian Federation and FTS of Russia dated 13.10.2010 г. № MMB-7-8/499@ (Ministry of Justice № 18871), has confirmed new forms of Decrees and Regulation on charging taxes, levies, penalties and fines at the expense of taxpayer’s funds kept in bank accounts (as well as payers of levies, tax agent), and at the expense of his personal property.

Letter of Russian MSHD dated 09.09.2010 № 2891-19 established that companies must locally inform PF RF and SIF RF in a written form about opening or closing any isolated divisions equipped with permanent workplaces for more than a month.

Letter of the Ministry of Finance of the Russian Federation dated 13.10.2010 № 03-07-11/409 expressed an opinion that VAT withheld from goods (works, services), subsequently used in order to carry out construction and assembly works for personal use, does not need to be recovered.

Letter of Russian Ministry of Finance dated 22.10.2010 № 03-03-05/230 expressed an opinion that accounts receivable where the court passed a judgment to terminate execution of legal process should be regarded as a bad receivable and recorded as extraordinary expense.

Letter of the Ministry of Finance of the Russian Federation dated 25.10.2010 № 03-07-08/301, has expressed an opinion, that export of equipment that was used in the territory of Russia and involved in VAT able transaction, the amounts of tax previously deducted need to be recovered in proportion to depreciated (balance) cost of this equipment. VAT recovery is carried out no later than the fiscal period where the customs declarations for export of this equipment were registered.

Letter of the Federal Tax Service of the Russian Federation dated 31.08.2010 № HS-37-3/10322@ has determined that commencing 2010 onwards, the income (costs) part will not include positive (negative) exchange differences stemming from revaluation of advance payments issued (received) in foreign currency.

Letter of the Ministry of Finance of the Russian Federation dated 22.11.2010 № 03-07-08/320 expressed an opinion that services associated with railway transit of goods, exported from the territory of the Russian Federation to countries — members of the customs union without customs registration, and carried out by Russian carriers are subject to VAT of 18 percent. The tax amounts, charged on such services may be deducted as a standard procedure.

Letter of the Ministry of Finance of the Russian Federation dated 12.11.2010 № 03-03-06/1/708 has expressed an opinion that VAT paid by supplier of goods (works, services) in the territory of a foreign country for the purpose of income taxation does not need to be taken into account

Letter of the Ministry of Finance of the Russian Federation dated 02.11.2010 № 03-03-06/1/683 has expressed an opinion that in the event of cancelling purchase and sale agreement, the buying party should include the exchange difference into profits (costs) that emerged from the date of making advance payment until the date of contract cancellation as a result of change in the rate of foreign currency (the advance was paid in) to the rate of ruble, determined by the Central Bank of Russia.

Letter of the Ministry of Finance of the Russian Federation dated 15.11.2010 № 03-02-07/1-528 has expressed an opinion that errors that resulted in decrease of taxable base and the amount of tax, should be reflected in the period when they were made, if the period is known. If there are several errors detected, that led to either decrease of increase of taxable base and the amount of tax, then corrections must be made separately for each error in particular.

Letter of the Ministry of Finance of the Russian Federation dated 09.11.2010 № 03-03-06/1/701 has expressed an opinion that if over the duration period of a rent agreement, the right of ownership for rented building was transferred from leaseholder to tenant as a result of rearrangement of companies in the form of incorporation, the leaseholder must stop charging permanent improvements depreciation towards rented property. The leaseholder (incorporating company) should form in his tax account an initial cost based on rearrangement made to the object of t fixed assets. Furthermore, the initial costs of the fixed asset should include “under depreciated” amount of permanent improvements toward this object.

Letter of the Ministry of the Russian Federation dated 22.10.2010 № 03-07-11/420 has expressed an opinion that VAT issued by contracting companies for execution of works associated with dismantling of liquidatable fixed assets is not deductible

Letter of the Russian Ministry of Finance of the Russian Federation dated 29.10.2010 № 03-11-09/95 with a reference to Resolution the Presidium of the Supreme Arbitration Court of the Russian Federation dated 29.06.2010 г. № 808/1 brings to notice, that costs of payments for goods assigned for further sales are recorded as expenses when making calculations of taxes in STS after completion of transfer of goods to the buyer regardless of the fact if they were paid for or not.

Order FMS (Federal migratory service) of Russia from 9/23/2010 № 287 (Ministry of Justice № 18915), accepted to execute the Federal act from 7/18/2006 № 109-FZ «About migratory accounting of foreign citizens and stateless persons in the Russian Federation» confirms the statement form of the foreign citizen or the stateless person about registration in a residence and the form of the notification of arrival in a stay place.

The Order of the FTS of the Russian Federation dated 05.10.2010 г. № MMV-7-11/479@ (Ministry of Justice № 18916), has approved the form of tax notice for the purpose of tax payments made by individuals. The tax notice will be formed for three types of taxes in a single document, according to occurrence of types of respective taxable objects: transportation, land, as well as property tax for individuals. Currently for each of these taxes, depending on occurrence of the taxable object, there are separate forms sent out.

Letter of the FTAD of the Russian Federation in Moscow dated от 12.08.2010 № 16-15/085167 has expressed an opinion, that commencing 2009, any taxpayer using STS, may take in account full amount of losses, derived from the result of previous accounting periods. The loss may be taken into account over duration of 10 year commencing the date of its occurrence.

Letter of the Ministry of Finance of the Russian Federation dated 12.10.2010 № 03-07-09/46 has expressed an opinion that until government of the Russian Federation approves the form of invoice, where “he “currency “ must be specified, there is no need to fill it in.

Letter of the Ministry of Finance of the Russian Federation dated 28.10.2010 № 03-03-06/1/670 has expressed an opinion, that companies should independently develop their accounting policies according to their structure, industry sector and other economic features. Furthermore, the forms of primary documents, accounting registers, documents for internal accounting reports, sets of laws for document workflow and technique of information processing, control rules for economic transactions should be established.

Letter of the Ministry of Finance of the Russian Federation dated 27.10.2010 № 03-03-06/1/667 has expressed an opinion that admission and membership contributions, including contributions to the reimbursement fund of a self-regulated company should be entered into expenses simultaneously.

Letter of the Ministry of Finance of the Russian Federation dated 19.10.2010 № 03-03-06/1/653 expressed an opinion that expenses towards acquisition of gifts for customers — legal entities do not have to be entered by company for the purpose of income tax. Transfer of gifts to company’s clients is subject to VAT.

Letter of the Ministry of Finance of the Russian Federation dated 25.10.2010 № 03-02-07/1-493 has determined, that Company acquires status of major taxpayer from the moment of its registration in the tax office as a major taxpayer and receipt of relative notice from the tax office.

Letter of the FTAD of the Russian Federation in Moscow dated 06.08.2010 № 16-15/083217@, has stipulated that monetary reimbursement for unutilized part of the holiday exceeding 28 calendar days, should be entered under expenses.

Letter of the FTS of the Russian Federation dated 27.04.2010 № SHS-37-3/698@ has stipulated, that financial aid stipulated by collective contract of for an employee, dismissed due to retirement, does not have to be accounted for in terms of taxation of income.

Letter of the MSHD of the Russian Federation dated 05.08.2010 № 2519-19 has stipulated, that refunds of employee’s tuition initiated by employee are not subject to insurance contributions. Assignation of uniform to an employee for temporary use above standard regulations as not subject to any contributions. However certain dues are withheld off the cost of milk assigned for employees involved in harmful working conditions.

Letter of the Ministry of Finance of the Russian Federation dated 12.10.2010 № 03-11-11/268 has stipulated that, retail trade via retail sale points, located throughout the territory of several areas of the same urban does not have to be registered with each tax department as a UTII (Unified Tax on Imposed Income) payer. In this case taxpayer has a right to register with a tax office in the territory where the business activity is registered, as specified in the application form.

Letter of the Ministry of Finance of the Russian Federation dated 12.10.2010 № 03-03-06/1/644 has stipulated that while assigning property that was discovered during stock counts, towards production operations, the taxpayer has a right to enter its cost under expenses.

Letter of the Ministry of Finance of the Russian Federation dated 11.10.2010 № 03-08-05 has stipulated that the real cost of participation, received by foreign participant when resigning from LLC, is subject to income taxation, in relation to the part that exceeds his contribution paid towards charter capital.

Letter of the Ministry of Finance of the Russian Federation dated 12.10.2010 № 03-07-11/402
Any Company that does not sell goods associated with its main business activity, has a right to apply VAT deduction for those goods, acquired for such activity if it does any other business that is VAT able.

Letter of the Ministry of Finance of the Russian Federation dated 05.04.2010 № 03-04-05/10-171 has stipulated that the amount of average salary for the period of forced absenteeism, imposed by court’s decision on the company — employer in favor of its employee, is subject to Personal Income Tax.

Letter of the Ministry of Finance of the Russian Federation dated 04.04.2010 № 03-05-05-04/19 has stipulated that for the purpose of exemption from payment of the transport tax, company may confirm carried out passenger, freight and air transportation by company’s articles of association, license, receipt of revenues from this kind of business activity, fiscal reports.

Letter of the Ministry of Finance of the Russian Federation dated 05.10.2010 № 03-03-06/1/627 has stipulated that the Tax Code of the Russian Federation lays a restrain on the terms of recalculation of taxable base in the even of error detection (distortions), that led to increase of taxable base and the amount of tax due.

Letter of the Ministry of Finance of the Russian Federation dated 06.10.2010 № 03-04-06/9-240 has stipulated that Company that uses Simplified Taxation is not regarded as income tax payer. Thus it has a right to use exemption from PIT for the amounts, assigned for treatment and medical services for its employees. In this case, the company must carry out PIT duties of a tax agent.

Letter of the Ministry of Finance of the Russian Federation dated 07.10.2010 № 03-11-06/3/139 has stipulated, that Tax Code of the Russian Federation does not stipulate any order of allocation for quantity of employees, administrative managerial and general working personnel while being involved in several types of business activities one of which is UTII able and the quantity of workers being physical indicator.

Letter of the Ministry of Finance of the Russian Federation of 08.10.2010 № 03-05-05-01/43 has stipulated that for the purpose of property tax calculation with regards to property used simultaneously for commercial activities that switched to UTII (unified tax on imputed income) and other forms of commercial activities, the company may include the order of cost calculation for ratable property into its accounting policy.

The letter of the FTAD of the Russian Federation in Moscow, of 05.04.2010 № 16-15/035207 has stipulated that premiums paid by seller of goods to the dealer are regarded as payments for market promotion of a product and therefore not VAT able.

Letter of FTAD of the Russian Federation in Moscow, of 31.05.2010 № 17-15/057162 has stipulated, that the law does not lay responsibility on companies for the use of cash register equipment, installed and used at a separate subdivision, but not registered with a tax authority at the location of subdivision. However, in order to fulfill legal conditions on the use of cash register equipment the company must deregister it with a tax authority at the location of the head office and register it at the address of separate subdivision.

Letter of FTAD of the Russian Federation in Moscow dated 29.06.2010 № 16-15/067774@ has stipulated, that if an advance payment for goods came in during the use of STS, while the goods are dispatched after switching to general taxation, then calculation of income tax should not include sales revenues.

Letter of FTS of the Russian Federation dated 31.08.2010 № SHS-37-3/10304@ has stipulated that, additional payments to the MMW level made to employees that completed their normal working hours are regarded as part of salary and should be recorded as labor costs.

Letter of the FTS of the Russian Federation of 05.10.2010 № AC-37-2/12630@ has stipulated, that in the event of exporting goods to the Republic of Belarus, in order to confirm legitimacy of 0% VAT use in July-August 2010, Russian taxpayers may file claims to the Tax Department, in form stipulated by the Order of the Ministry of Finance of the Russian Federation as of 27.11.2006 № 153n.

Letter of Social Insurance Fund of the Russian Federation dated от 03.08.2010 № 02-02-01/08-3774 has stipulated, that the monthly maternity leave provision should be assigned by the employer in the event if he provided documents, stipulated by the Order and conditions of assignment and payment government provisions for citizens that have children (stipulated by the Order of MHSD of the Russian Federation as of 23.12.2009 № 1012). Note from registrars office, form № 24 is not required in this case.

Collective letter of the Ministry of Health and Social Development dated 06.08.2010 № 2538-19 and 05.08.2010 № 2519 informs, that the regulations of the Federal Law № 212-FZ do not tie the emerging object of in imposed insurance premiums to the accounting of payments towards employees in purposes of income taxation. In this regard:

Letter of the Ministry of Finance of the Russian Federation dated 20.09.2010 № 03-11-06/2/147 has expressed an opinion that Companies on STS and distributing net income between the participants must determine it in compliance with the statutes of accounting legislation.

Letter of the Russian Ministry of Finance dated 24.09.2010 № 03-03-06/1/615 expressed an opinion, that in purposes of income tax, when producing goods that have a long production cycle, the profit from sale of such goods do not have to be distributed.

Letter of the Russian Ministry of Finance dated 30.09.2010 № 03-03-06/1/621 has defined, that revenue gained from sale of materials, acquired as a result of dismantling of equipment taken out of production, should be reduced by the amount recorded in the non-operational income.

Letter of the Russian Ministry of Finance dated от 07.10.2010 № 03-03-06/1/639 has expressed an opinion that in the event if reimbursement amount paid to a dismissed employee based on provisions other than those mentioned in the article 178 of The Labor Code of the Russian Federation, stipulated by a labor agreement, additional provisions (that are integral part of it) or a collective agreement, then the holiday pay should be taken into account as an expense.

Letter of the Russian Ministry of Finance dated 23.04.2010 № 03-07-11/138 has defined that inclusion of negative figures into an invoice has no provision for in the Tax Code of the Russian Federation.

Letter of the Russian Ministry of Finance dated 04.10.2010 № 03-04-05/3-583 has established that entrepreneurs that use STS have a right of PIT property deduction with regards to income subject to taxation within the special regime.

By the letter of the Ministry of Finance of Russia from 05.10.2010 № 03-03-06/1/628 it is specified that the sums by which Open Company authorized has been reduced, aren't considered in the income if such change of authorized capital has been registered.

Letter of the Russian Ministry of Finance dated 23.04.2010 № 03-07-09/26 has defined that Tax Code of the Russian Federation does not forbid to enter additional requisites into invoices if the sequence of compulsory requisites specification is not broken.

Letter of the Russian Ministry of Finance dated 23.08.2010 № 03-07-06/168 has expressed an opinion that a taxpayer that processed give and take raw material into oil materials and transferred them to an agent – proprietor of this raw material, has a right for excise duty reimbursement if he is able to confirm export of oil materials.

Letter of the Russian Ministry of Finance dated от 04.10.2010 № 03-03-06/1/624 has expressed an opinion that expenses on refurbishment of property that has a value of below 10 000 rubles and put into use until January, 1 2008 should be recorded in the current expenses of the accounting period.

Letter of the Russian Ministry of Finance dated 06.10.2010 № 03-07-11/39 established, that primary assignment of receivables is subject to VAT taxation. The loss received as a result of this deal should be accounted for as an expense in compliance with p. 2 article 29 TC RF.

Letter of the Russian Ministry of Finance dated 11.10.2010 № 03-07-14/75 expressed an opinion that in order to confirm the zero VAT rate when Russian goods are sold by Russian companies to the country of Kazakhstan the company also has to provide an application for the import of goods received from a buyer with a mark of Kazakhstan's tax authority.

Letter of the Russian Ministry of Finance dated 01.10.2010 № 03-04-05/2-578 expressed an opinion that profit from sale of securities acquired by a non-resident in Russia is subject to PIT at a 30 % rate.

Federal law of the Russian Federation dated 16.10.2010 г. № 272-FL has introduced changes to the Federal law dated 24.07.2009№ 212-FL “On the insurance contributions …”, according to which, starting from 01.01.2010 lower contribution tariffs are applied with regards to PF RF, FCMIF, TCMIF for those companies that operate in the field of IT (involved in development and sales of IT software, database in a tangible medium or in electronic form, and render services in the area of development, adaptation, modification of IT programs and assistance etc.) Compulsory condition for application of lower tariffs is Research & Development and practical application (implementation) of intelligent activity result as well as application of STS. Besides, for all contribution payers the specified law has reallocated tariffs for payments towards medical insurance funds in 2011 — FCMIF 3.1 % (used to be 2.1%), TCMIF — 2,0% (used to be 3,1%). We remind you that, also, starting from 2011 the PF contribution have been raised and will make 26%, and contributions to SIF RF — 2,9%. Having said that, benefits for companies and entrepreneurs that apply STS have been cancelled.

Letter of Russian FTAD in the city of Moscow dated № 16-15/063335@ explained, that income gained by self-regulatory company from investments made out of reimbursement fund should be accounted for in the purposes of income tax.

Letter of Russian FTAD in the city of Moscow dated 01.07.2010 № 16-15/069225@ explains that commissions paid to an intermediate party when buying from a ticket for an employee’s holiday trip from him, should be accounted for in as an expense based on pp. 3 p. 1 article 264 TC RF.

Letter of FTAD of the Russian Federation in the city of Moscow dated 15.06.2010 № 16-15/062760@ explains that a Company eligible to set the useful life terms for depreciable property itself, on the condition that it was acquired with no residual exploitation maturity in terms of tax accounting.

Letter of the Russian FTAD in the city of Moscow dated 03.06.2010 № 20-14/4/058784@ explains that PIT withheld by a tax agent prior to receipt of an application from an employee requesting to provide a property deduction in the purposes of the article 231 TC RF should not be considered as unduly withheld.

Letter of the Russian FTAD in the city of Moscow dated 05.04.2010 № 16-15/035198 explains that VAT issued to a buy by any company applying STS can not be accepted for deduction.

Letter of the Russian Ministry of Finance dated № 03-04-06/10-214 explains, that any Company making contributions of rent payment to a representative of an individual-leaseholder, must make accrual, deduct and pay PIT from leaseholder’s income.

Letter of the Russian Ministry of Finance dated 22.09.2010 № 03-03-06/1/606 explains that premiums paid to employees should be recorder as an expense based on the rule of premium payments on a condition that employment contracts contain a reference to this rule.

Letter of the Russian Ministry of Finance dated 24.09.2010 № 03-11-06/3/132 explains that when applying STS and UTII taxpayer develops and confirms the order of separate accounting at his own discretion. The order must be included into the accounting policy or any other local document.

Letter of the Russian Ministry of Finance dated 27.04.2010 № 03-07-09/28 explains, that abbreviated specification of a buy partially in capital letter and partially in lower cases not a violation when issuing invoices.

Letter of the Russian Ministry of Finance dated 20.09.2010 № 03-03-06/1/598 explains that depreciation of a fixed asset where the rights are subject to state registration, should start from the 1st of the month, following the month of putting this object into operation, but not earlier the 1st of the month following the month when the confirmation of documents’ submission for state registration of the rights.

Letter of the Russian Ministry of Finance dated № 03-03-06/2/167 explains that monetary funds, paid to the account of clearing the bills of exchange, do not need to be accounted for as an expense.

Letter of the Russian Ministry of Finance dated 20.09.2010 № 03-04-06/2-222 established that when estimating the PIT base, broke has no right to keep records of individual’s expenses for acquisition of securities, if there was no participating broker involved. An individual should account for such expenses on his own when filing a tax declaration.

Letter of the Russian Ministry of Finance dated 08.09.2010 № 03-03-06/1/582 established that any IT software produced by a company and passed to third parties on license agreements is regarded as an intangible asset and should be depreciated.

Letter of the Russian Ministry of Finance dated 16.09.2010 № 03-03-06/2/165 established that expenses towards maintenance of real estate that is not a fixed asset, reduces income gained from its sale, even if these expenses were carried prior to decision to sell it.

Letter of the Russian Ministry dated 20.09.2010 № 03-03-06/1/597 established that expenses on penalty transfers made as a result of court’s verdict for violation of an agreement should be accounted for as an expense.

Letter of the Russian Ministry of Finance dated 07.09.2010 № 03-11-06/2/142 established that a Company using STS that has changed the taxation object “profit” to “profit minus expense”, does not have to include expenses in the form of wages and pension contributions accrued for December 2009 but carried out in 2010 into taxable base.

Letter of the Russian Ministry of Finance dated 10.09.2010 № 03-03-06/1/584 informs that when making sales of property in 2010, speaking of property detected during the stock take or dismantling of fixed assets put into operation including repairs, renovations, reconstructions, technical re-equipment, partial termination of fixed assets and capitalized before 2010, tax payer has a right to reduce income from such operations to the amount of expenses specified in paragraph 2 p. 2 article 254 TC RF.

By Collective order of the Russian Ministry of Finance and FTS dated 20.08.2010 № YK-7-8/394@ (Ministry of Justice № 18388), taken to execution p. 4 part 76 TC RF, the forms of Conclusion of holding transactions for taxpayer’s account (payer of contributions) and bank’s tax agent and Conclusion to cancel suspension of transactions of taxpayer’s account (contribution payer) and bank’s tax agent.

By the order of the Russian Ministry of Finance dated 21.05.2010 г. № 48n (Ministry of Justice № 18323), put to execution by pp. 3 p. 1 article 165 TC RF and enforced from 24.09.2010 that confirmed the Order and rules for provision tax declaration registers to the tax bodies in order to confirm legitimacy of applying VAT zero % rate and tax deductions when selling goods, imported in compliance with tax export regime. The specified register should be provided by export parties to the tax bodies instead of a tax declaration when importing goods through the borders of the Russian Federation by a country — Customs Union participant, where the Customs Control is cancelled, also when importing goods, that are not transported from the territory to the territory of the county — Customs Union member, where the Customs control is cancelled.

By decision of the Government of the Russian Federation dated 08.09.2010 г. № 700, put in execution by article 64.1. of Labour Code of the Russian Federation and enforced since 25.09.2010, it has been stipulated, that an employer who has employed a state worker and municipal worker, previously dismissed from such position over the period of 2 years, should notify his/her last working place in a written form within 10 calendar days. The document lists all information that the employee must specify in this notification note.

The Resolution of the Government of the Russian Federation dated 03/09/2010 № 681 has confirmed the Rules of maintaining production waste and consumption of lighting devices and electric lamps. The document enforces a regulation, that a Company and Juridical Persons, acquiring mercury containing lamps, must develop respective instructions to arrange collection, accumulation, use, neutralization, transportation and allocation of waste mercury lamps, and assign responsible persons for maintaining the specified waste.

The Collective letter of the Pension Fund of the Russian Federation dated № AD-30-24/9291 (VVD-22-2/422@) informs that after implementing control over the accuracy of calculations and timely payment (transfers) of insurance contributions for compulsory pension insurance, conducted in the form of cameral and field audits for the accounting periods before 2010 and detecting the debts of pension insurance contribution payers, the territorial tax bodies must pass the information over to the respective territorial PF body with regards to the debt amounts specified, as well as documents that confirm its availability. The Resolution to hold one accountable (to deny to do so) for violation of the law on compulsory pension insurance is made by respective territorial PF body.

The Letter of Russian Ministry of Finance from 8/31/2010 № 03-07-11/374 specifies that in the event of selling spare parts (accessories, knots) taken from disassembled equipment that does not originate in Russian Federation, when filling in columns 10 "country of origin" and 11 "customs declaration Number" one should put a dash.

FTS Letter of the Russian Federation from 09.08.2010 № IC-37-3/8664 informs that levies and dutieslegislation does not give any provisions for supplier’s responsibility to arrange a copy of the distribution document for a buyer or a letter of attorney for the right of signature by authorized individuals with regards to invoices and, accordingly, tax bodies do not have a right to request a notarized copy of these sales documents from a taxpayer.

Letter of FTS of Russian Federation of 07.07.2010 07.07.2010 № PA-37-11/6153@ established that any Firm using STS, has to make advance payments for transport and land taxes but is not obliged to provide tax calculations with regards to these taxes.

Letter of Ministry of Finance of the Russian Federation of 27.08.2010 № 03-03-06/1/571 established, that if a contract of a construction labour contract contains provisions for a gradual work submission, then the profit from completed tasks should be recognized on “project by project” basis.

Letter of Russian Ministry of Finance of 16.04.2010 № 03-08-05 established that final taxation status with regards to individuals is settled by the end of taxation period and, the order of its taxation for the period should be defined accordingly.

Letter of Russian Ministry of Finance of 25.08.2010 № 03-11-06/2/135 established that an Organization and entrepreneurs that do entrepreneurial business on contracts of beneficial ownership, have a right to use STS only where the object is profits minus costs.

Letter of Russian Ministry of Finance of 26.08.2010 № 03-03-06/2/153 established that during early termination of loan contracts, that contain conditions of interestaccrual with a “left until called for” rate or another rate specified in the contract, marginal amount of interest is determined coming out of the refinance rate set by the Central Bank of Russia on the date monetary funds receipt.

Letter Russian Ministry of Finance from 16.082010 № 03-03-06/1/551 established that in the case of periodic payments made for the use of a trademark, any taxpayer has a right to set the period of accounting for the costs for acquisition of non-exclusive rights independently.

Letter of Russian Ministry of Finance from 20.08.2010 № 03-11-06/2/134 established that if a company using STS, makes dividend payments, it should determine net profit according to general laws of bookkeeping.

Letter of Russian FTA department in the city of Moscow of 26.04.2010 № 16-15/43836 expressed an opinion that a landlord is not obliged to issue invoices to tenants for provision of services by third party companies partially paid by tenants.

Letter of FTA department in the city of Moscow of 26.04.2010 № 16-15/43834 expressed an opinion in purposes of VAT absence of consignee’s details in an invoice № TORG-12 does not deny actual delivery of goods as well as availability of its usage in bookkeeping accounts.

Letter of Russian FTAS in the city of Moscow of 21.04.2010 № 20-14/4/042708@ expressed an opinion that any request by tax inspection for repetitive provision of document copies that confirm rights for property deduction (at the rate of balance from previous taxation period), is not legitimate.

Letter of Russian FTA department in the city of Moscow of 14.05.2010 № 16-15/050711@ established that if an advance payment for goods was received during use of STS, while goods dispatch was done after switching to a general regime of taxation, then revenue from sale of goods should not be take into account when calculation income tax base.

By letter Federal Tax Service of Russia from 8/13/2010 № HS-37-2/9030 it is noticed that at import of the goods on territory of the Russian Federation from territory of state members of customs union taxpayers are obliged simultaneously with the tax declaration to present to taxing authority the statement for import of the goods and payment of indirect taxes (in time not later than 20th date following after month of accepting on accounting of the imported goods. Thus, since 7/1/2010, the obligation at taxpayers on representation in taxing authorities of invoices for their registration is absent.

In the letter of Minzdravsotsrazvitija of Russia from 5/19/2010 № 1239-19 it is noticed that in case of transfer of a gift, a prize (including in the form of sums of money) to the worker under the gift contract concluded in writing, at the organization of object of taxation by insurance installments on the basis of Federal act item 7 № 212-FZ doesn't arise.

By the letter of Minzdravsotsrazvitija of Russia from 5/19/2010 № 1239-19 it is established that compensation to workers of costs for a food is assessed with insurance installments.

The letter of Minzdravsotsrazvitija of Russia from 5/26/2010 № 1343-19 it is possible that the compensation amount paid to the employee of the organization for use (depreciation) of the privately owned vehicle, a cellular telephone, and also an indemnity amount of the expenses connected with their use, aren't subject to taxation by insurance installments on the basis of the subparagraph "and" item 2 of item 9 of the Law № 212-FZ only in the event that use of the given property is connected with execution of labor obligations of the employee of the organization (traveling character of execution of labor obligations, the office purposes of trips and conducting conversations by a cellular telephone).

In the letter of Minzdravsotsrazvitija of Russia from 5/28/2010 № 1376-19 referring to item 17 of the Federal act of the Russian Federation from 7/24/2009 № 212-FZ "About insurance installments …" it is noticed that detection in the current reporting (settlement) period of necessity to keep from workers of payment who have been unduly added by it in last reporting (settlement) periods, or, on the contrary, доначислить payments for last reporting (settlement) periods isn't error detection in calculation of base for charge of insurance installments as in each of the specified periods (last and flowing) the base for charge of insurance installments was determined as a benefits amount and other compensations added for benefit of workers in that period. Hence, modification of calculation on the added and paid insurance installments for last periods in considered situations it is not required.

By the letter of Minzdravsotsrazvitija of Russia from 5/19/2010 № 1239-19 it is established that compensation to workers of costs for a food is assessed with insurance installments.

The letter of Minzdravsotsrazvitija of Russia from 5/26/2010 № 1343-19 it is possible that the compensation amount paid to the employee of the organization for use (depreciation) of the privately owned vehicle, a cellular telephone, and also an indemnity amount of the expenses connected with their use, aren't subject to taxation by insurance installments on the basis of the subparagraph "and" item 2 of item 9 of the Law № 212-FZ only in the event that use of the given property is connected with execution of labor obligations of the employee of the organization (traveling character of execution of labor obligations, the office purposes of trips and conducting conversations by a cellular telephone).

In Pisme Minzdravsotsrazvitija Rossii from 5/28/2010 № 1376-19 referring to item 17 of the Federal act of the Russian Federation from 7/24/2009 № 212-FZ "About insurance installments …" it is noticed that detection in the current reporting (settlement) period of necessity to keep from workers of payment who have been unduly added by it in last reporting (settlement) periods, or, on the contrary, доначислить payments for last reporting (settlement) periods isn't error detection in calculation of base for charge of insurance installments as in each of the specified periods (last and flowing) the base for charge of insurance installments was determined as a benefits amount and other compensations added for benefit of workers in that period. Hence, modification of calculation on the added and paid insurance installments for last periods in considered situations it is not required.

By the letter of Minzdravsotsrazvitija of Russia from 5/26/2010 № 1343-19 it is established that the allowance for traveling kind of work is surcharge for special working conditions and is assessed with insurance installments.

The letter of Minzdravsotsrazvitija of the Russian Federation from 5/21/2010 № 1274-19 it is possible to data that payers of insurance installments — the organizations are obliged to report in writing in control facility behind payment of insurance installments in a place of the finding about opening (closing) of bank accounts within seven days from the date of opening (closing) of such accounts (item 28 of the Federal act from 7/24/2009 № 212-FZ). Thus to report about depositary, loan and transit accounts doesn't follow.

By the letter of Minzdravsotsrazvitija of Russia from 5/26/2010 № 1344-19 it is established that Pension Fund of the Russian Federation (PFR) and Fund of Social insurance the Russian Federation (FSI) have the right to conduct exit check of correctness of payment of insurance installments not earlier than 2011

By the letter of the Ministry of Finance of Russia from 5/6/2010 N 03-04-08/1-95 it is established that taxing authorities should check correctness of calculation and payment of installments on obligatory pension insurance for the periods which have expired to 1/1/2010

By letter Federal Tax Service of Russia across Moscow from 4/6/2010 № 16-15/035564 it is specified that costs for carrying out of certification of system of quality management are considered in expenses on the profits tax.

By letter Federal Tax Service of Russia across Moscow from 4/19/2010 № 20-15/3/041250 it is explained that on the child the parent has the right to receive a standard deduction and after divorce.

By letter Federal Tax Service of Russia across Moscow from 20.04.2010 № 16-15/041925@ it is explained that percent on all kinds of loans are considered in expenses or incomes in regular intervals during all duration of the agreement of a loan on the end of each month of using by money funds. It is thus unimportant, when percent have been paid actually.

By letter Federal Tax Service of Russia across Moscow from 4/9/2010 № 20-14/4/037545 expresses opinion that the money funds received by the individuals as a present from other physical person, aren't assessed PIT.

In the letter of the Ministry of Finance of Russia from 8/2/2010 № 03-03-06/1/505 it is noticed that costs of the taxpayer for obligatory confirmation of conformity of goods, conducted in forms of accepting of the declaration on conformity or obligatory certification in an order established by the Federal act № 184-FZ, are subject to inclusion in a railroad train of the miscellaneous cost connected with production and (or) realization, and reduce tax base on the profits tax of the organizations. Thus, taking into account item 1 of item 272 Tax Code the Russian Federation, the specified expenses join in a railroad train of expenses in regular intervals during period of validity of the declaration on conformity or the certificate of conformity.

The letter of the Ministry of Finance of Russia from 8/3/2010 № 03-03-06/1/517 it is possible to data that at reserve forming on doubtful debts the taxpayer has the right to consider the sum of doubtful indebtedness of the sizes shown by the seller to the buyer, including the sum of the tax to value added, in an order and the size established by item 266 Tax Code the Russian Federation.

By the letter of the Ministry of Finance of Russia from 4/2/2010 № 03-07-11/88 it is established that at return of the goods to the seller the buyer shouldn't list it the VAT sum

By the letter of the Ministry of Finance of Russia from 4/15/2010 № 03-07-08/110 it is established that for confirmation of a zero rate of the VAT at realization of space technics of military and double appointment it is necessary to present to tax inspection including the certificate or given out by military representation of the Minister of Defence of Russia the certificate on the given technics.

By the letter of the Ministry of Finance of Russia from 8/12/2010 № 03-08-05 it is established that at taxation on profit of incomes on international transportation of the foreign organization - the resident of Estonia it is necessary to be guided by the Tax code of the Russian Federation as the convention between the Governments of Russia and Estonia about double taxation avoidance isn't ratified.

By the letter of the Ministry of Finance of Russia from 8/9/2010 № 03-01-15/6-179 it is specified that at air ticket issue under the form established by Ministry of Transport of Russia to apply kontrolno-cash technics (cash) it is not required.

The letter of the Ministry of Finance of Russia from 7/27/2010 № 03-03-06/1/487разъяснено that surcharges before actual earnings for time work incapacity and a maternity leave are considered in expenses if are provided labor and (or) collective by contracts.

By the letter of the Ministry of Finance of Russia from 8/3/2010 № 03-03-06/1/511 it is established that the capitalization ratio is determined separately on each outstanding controllable indebtedness.

By the letter of the Ministry of Finance of Russia from 8/3/2010 № 03-07-08/220 it is explained that the tax agent who has paid in the budget of the VAT at acquisition at the foreign organization of services which place of realization is the territory of the Russian Federation, has the right to a deduction even if expenses on acquisition of these services aren't considered at the profit taxation.

By the letter of the Ministry of Finance of Russia from 8/6/2010 № 03-03-06/1/528 it is explained that the debt receivable doesn't admit a doubtful debt if the tax bearer before the same counterpart has an accounts payable as it is possible to make clearing of these sums.

In the letter of the Ministry of Finance of Russia from 7/30/2010 № 03-03-06/2/136 it is noticed that the given out advance payments in foreign currency on payment of residing of the worker in hotel during business trip abroad shouldn't be overestimated, as it is directly provided by positions of item 11 of item 250 and subitem 5 of item 1 of item 265 НК the Russian Federation.