Review changes in legislation

Information bulletin for IV quarter 2017
Information bulletin
or IV quarter 2017
05.02.2018

Changes and Clarifications in Laws: p. 7-67

Including:

  • Rules for the calculation of the doubtful debt will become severe in 2018: p.8
  • Since 1 January 2018 it will be possible to refuse from 0% VAT rate on export and associated services: p.12
  • Since 1 December 2017 there entered into force the new procedure for tax authorities work with unclear payments. 14
  • Since 2018 separate VAT accounting is obligatory, even if the rule of 5% is applied: p. 16
  • There was postponed the date of entry into force of the Instruction of the Bank of Russia of August 16, 2017 N 181-I: p. 17
  • Since 1 January 2018 the law on tax free became effective in Russia: p. 20
  • Basic changes on PIT in 2018: p. 23
  • INSURANCE CONTRIBUTIONS ON TRAUMATISM: p. 37
  • HR Records Management: p. 42
  • Important legal changes: p. 50

Reference information: p. 68
Information on Quality Hotline: p. 72

Information bulletin for III quarter 2017
Information bulletin
for III quarter 2017
26.10.2017

Changes and Clarifications in Laws: p. 7-70

Including:

  • There appeared provisions in the Tax Code of the RF within which compliance tax benefit is reasonable: p.7
  • Changes in the Purchase Ledger, Sales Ledger and VAT-invoices since 1 October 2017: p. 9
  • Companies were reminded how to apply profit tax to property received by a participant within liquidation: p. 16
  • There’re introduced on the RF territory three new documents on IFRS: p. 20
  • It became easier since 22 July to submit to the bank the data on currency transactions on low-cost contracts: p. 23
  • Since 1 December 2017 there’s introduced new procedure for tax bodies work with unidentified payments: p. 35
  • The FTS has informed on the most common breaches of tax laws: p. 37
  • HR Records Management: p. 49
  • Important legal changes: p. 57

Reference information: p. 71
Information on Quality Hotline: p. 72

Information bulletin for II quarter 2017
Information bulletin
for II quarter 2017
25.07.2017
✓ Changes and Clarifications in Laws: p. 7-64
Including:
- The Ministry of Finance has informed how a debt may not be recognised as a doubtful debt: p.7
- The Ministry of Finance has clarified nuances of paying profit tax from dividends on controlled debt: p. 9
- The FTS of Russia has clarified the procedure of showing in documents applicable within VAT calculations the amounts of tax on transactions connected with transfer of property to the authorised capital: p. 14
- The Ministry of Finance has clarified the questions relating to the date of determination of share in a foreign company for the purposes of determination of its status “CFC”: p. 18
- Sellers with annual revenue more than 40 million roubles shall accept “Mir” cards for payment since 1 October: p. 20
- Since 1 July 2017 cash register equipment which doesn’t meet new requirements shall be deregistered by the tax body on unilateral basis without an application of the user: p. 25
- Electronic sick lists are effective since 1 July: p. 36
- HR Records Management: p. 46
- Important legal changes: p. 51
✓ Reference information: p. 65
✓ Information on Quality Hotline: p. 67
Information bulletin for I quarter 2017
Information bulletin
for I quarter 2017
25.04.2017
✓ Changes and Clarifications in Laws: p. 5-44
Including:
- Since 1 January 2017 there was amended the procedure for accounting losses of previous tax periods within calculation of profit tax of organisations: p. 5
- The FTS offered an algorithm for determination of volume of documents required from the taxpayer within a cameral tax audit regarding VAT tax return : p. 8
- The Ministry of Finance has clarified some provisions of legislation on taxation of profit of a controlled foreign company: p. 13
- PIT deduction on a child-invalid shall be summed up to deduction for the first or further child: p. 18
- The procedure for the calculation of maternity allowance, monthly child care allowance on insurance cases occurred in 2017: p. 22
- Since 1 March 2017 the periodicity of planned audits of employers depends on categories of risk of their activity: p. 29
- Important legal changes: p. 32
✓ Reference information: p. 45
✓ Information on Quality Hotline: p. 47
Guide for employment of highly qualified specialists
Guide for employment
of highly qualified specialists
22.02.2017
ADVANTAGES OF HIRING FOREIGN NATIONALS AS HIGHLY QUALIFIED SPECIALISTS 3

REQUIREMENTS FOR EMPLOYEES AND EMPLOYERS UPON HIRING OF FOREIGN HQS 4

WORK PERMIT FOR HQS 6

MANDATORY NOTIFICATION UPON HIRING OF HQS 7

CHANGES TO HQS WORK PERMIT 9

WORK PERMIT EXTENSION 10

LIABILITY FOR VIOLATION OF IMMIGRATION LAWS 10
Information bulletin for IV quarter 2016
Information bulletin
for IV quarter 2016
30.01.2017
✓ Changes and Clarifications in Laws: p. 5-52
Including:
- The Ministry of Finance has explained in a new way the prohibition to include into a creditor’s expenses the losses from debt forgiveness: p. 6
- Since 1 January profit tax shall be paid in a new way – not 2% and 18%, but 3% and 17%: p. 9
- The Ministry of Finance: a legal entity may apply VAT deduction on property after its showing on 08 account: p. 14
- The Federal Tax Service of Russia has clarified the appliance of provisions of article 4.1.1 Code of Administrative Offences of the RF on the substitution of administrative punishment in kind of administrative fine on warning: p. 18
- Clarifications of the FTS on compiling the calculation on the form 6-NDFL: p. 24
- It will be more difficult for legal entities to find out in FSS about the former employer of the new employee if it has refused to use seals: p. 36
- - Important legal changes: p. 39
✓ Reference information: p. 53
✓ Information on Quality Hotline: p. 55
Information bulletin for III quarter 2016
Information bulletin
for III quarter 2016
10.11.2016
✓ Changes and Clarifications in Laws: p. 6-53
Including:
- The sole participant of LLC decided to increase authorised capital – he shall apply to a notary: p. 7
- When an employee is non-recoverably provided with special clothing, VAT shall be accrued: p. 12
- There was increased fine for non-appliance of cash register equipment: p. 15
- Clarifications of the FTS on the compiling the calculation on the form 6-PIT: p. 18
- The FTS: the procedure for bringing to tax liability for errors or non-submission of calculations on the form 2-PIT and 6-PIT: p. 24
- The Social Insurance Fund: interaction of the insurant with the RF SIF and the FTS on legal relations arisen before 31 December 2016 and since 1 January 2017: p. 29
- Employer’s liability for the delay in salary payment increased: p. 35
- Important legal changes: p. 39
✓ Reference information: p. 54
✓ Information on Quality Hotline: p. 56
Information bulletin for II quarter 2016
Information bulletin
for II quarter 2016
01.08.2016
✓ Changes and Clarifications in Laws: p. 7-58
Including:
- Errors may be shown in reports for the current period only if profit was received therein: p. 8
- UTD may not confirm the justification of applying zero rate of VAT within export: p. 13
- A lessee has the right on VAT deduction, even if payments were made by another person: p. 16
- There were approved new codes of reporting periods in the calculation of advance payments on property tax of organisations: p. 18
- There was adjusted the procedure for recognising some types of expenses by organisations those apply simplified ways of accounting: p. 24
- Clarifications of the Federal Tax Service on filling the calculation on the form 6-PIT: p. 29
- Filling of SZV-M: p. 35
- Important legal changes: p. 44
✓ Reference information: p. 59
✓ Information on Quality Hotline: p. 61
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