Review changes in legislation

Information bulletin for III quarter 2018 (Russia)
Information bulletin
for III quarter 2018 (Russia)
Contents:
  • We would recommend you to conclude an agreement with a tour operator for the accounting of leisure expenses of employees, p. 8
  • Financials reminded on peculiarities of calculation the ratio for allocation “input” VAT, p. 11
  • Since 1 January 2019 VAT rate will be 20%, p. 15
  • The Ministry of Finance has informed, how to save on property tax, p. 16
  • There were provided clarifications on the criteria for distinction of property types (movable or immovable) for the purposes of applying norms of chapter 30 Tax Code of the RF, p. 19
  • There were legislatively fixed changes in currency laws in the part of recognition a resident as fulfilled liability on repatriation of currency revenue, p. 20
  • Tax Code of the RF doesn’t specify transfer of a taxpayer to a common taxation regime on the ground of a message sent thereto by the tax body on non-compliance with requirements of UAT (STS) appliance, p. 23
  • New procedure of taxation of incomes from saving on interests for the use of borrowed (credit) funds shall as well apply to “old” agreements, p. 35
  • The FSS has approved basic indicators for the calculation of discounts and markups for 2019, p. 40
  • Retirement age has been increased, p. 43
  • There was changed the procedure for migration accounting of foreign citizens, working on the RF territory. 46
  • Important legal changes, p. 48

Information bulletin for III quarter 2018 (Ukraine)
Information bulletin
for III quarter 2018 (Ukraine)

Contents

I. Accounting and taxation, p. 3
II. Salary Calculation, p. 5
III. HR Administration, p. 6
IV. Changes in October 2018 & Perspective Legislation, p. 7



Information bulletin for II quarter 2018 (Russia)
Information bulletin
for II quarter 2018 (Russia)

Contents:

  • There was signed a law, enabling to account costs for employees leisure on the RF territory in the scope of profit expenses: p. 8
  • VAT: there was determined a list of primary goods: p. 11
  • Some positions of the Classification of Fixed Assets, included into depreciable groups, were specified in a new version: p. 16
  • Since 14 May control under currency transactions was tightened: p. 18
  • The FTS has approved a list of foreign states (territories) for the purposes of performing automated exchange by country reports: p. 21
  • There was adopted a law on improvement of new procedure for cash register equipment appliance: p. 22
  • Failure in the accounting program can be recognised as a “calculation error”: p. 39
  • There was changed the procedure of migration accounting of foreign citizens working on the RF territory: p. 40
  • New GOST on documents execution came into force since 1 July: p. 41
  • Important legal changes: p. 45

Information bulletin for II quarter 2018 (Ukraine)
Information bulletin
for II quarter 2018 (Ukraine)
31.07.2018
I. Accounting and taxation, p. 3

II. Payroll preparation, p. 4

III. Human resources management, p. 6

IV. Novelties of July 2018 and promising legislation, p. 7

Information bulletin for II quarter 2018 (Kazakhstan)
Information bulletin
for II quarter 2018 (Kazakhstan)
03.07.2018

Changes and Clarifications in Laws: p. 3-22

Including:


  • AMENDMENTS TO THE FOREIGN EXCHANGE REGULATIONS - 3
  • AMENDMENTS TO THE RULES OF SETTING OF THE OFFICIAL RATE OF THE NATIONAL CURRENCY OF THE RK - 4
  • AMENDMENTS TO THE PROPERTY TAX, LAND TAX AND VEHICLE TAX IN 2018 - 4
  • GROUNDS FOR RANDOM TAX INSPECTIONS - 6
  • TAXATION OF A CONTROLLED FOREIGN COMPANY (CFC) - 7
  • INTRODUCTION OF A THREE-TIER DOCUMENTATION ON TRANSFER PRICING - 7
  • NOTICE ON SUBSIDIARY RESPONSIBILITY FOR PREMEDIATED BANKRUPTCY - 8
  • CALCULATION OF TAXES IMPOSED ON COMPENSATION FOR UNUSED ANNUAL LEAVE IN 2018 - 9
  • REDUCTION OF THE BASE RATE TO 9% - 11
  • AMENDMENTS TO THE LABOR CODE AND THE EMPLOYMENT LAW - 12
  • AMENDMENT OF CERTAIN LEGISLATIVE INSTRUMENTS OF THE REPUBLIC OF KAZAKHSTAN - 13
  • THE NEW 2-T FORM (SALARY) WHICH IS TO BE SUBMITTED TO THE STATISTICS DEPARTMENT WAS INTRODUCED IN MAY 2018 - 14
  • MAJOR AMENDMENTS TO INTERNATIONAL TAX REGULATIONS - 15
  • FEE FOR THE PERMIT TO ENGAGE FOREIGN LABOR IN THE REPUBLIC OF KAZAKHSTAN - 16
  • MONITORING OF FOREIGN EXCHANGE OPERATIONS AND REDUCTION OF FOREIGN CURRENCY IN SETTLEMENTS ON THE TERRITORY OF THE REPUBLIC OF KAZAKHSTAN - 16
  • THE MINISTRY OF LABOR IS CONSIDERING THE ISSUE OF INCREASE OF THE MINIMUM SALARY - 17
  • REDUCTION OF TAXES FOR LOW-PAID EMPLOYEES IN KAZAKHSTAN FROM JANUARY 1, 2019 - 17
  • LABOR MIGRATION AND SOCIAL PROTECTION OF WORKERS OF THE EURASIAN ECONOMIC UNION - 18
  • THERE IS A PROVISION FOR IMPLEMENTATION OF A STANDARD AUDIT FILE FROM JANUARY 1, 2019- 19
  • THE PROCEDURE AND THE DEADLINES FOR NOTIFICATION OF TAXPAYERS OF CATEGORIZATION RESULTS - 20
  • COMMON DECLARING SHALL BE IMPLEMENTED FROM JANUARY 1, 2020 - 21


Information bulletin for I quarter 2018 (Kazakhstan)
Information bulletin
for I quarter 2018 (Kazakhstan)
03.05.2018

Changes and Clarifications in Laws: p. 3-16

Including:


  • NEW TAX REPORTING FORMS (WITH CORRESPONDING FILLING PROCEDURES) AND NEW TAX APPLICATION FORMS FOR 2018 HAVE BEEN APPROVED 3
  • INTRODUCTION OF NEW FINANCIAL REPORTING FORMS FOR PUBLIC INTEREST ENTITIES 4 FORMS OF RESIDENCE STATEMENTS AND STATEMENTS OF INCOME GAINED FROM RK SOURCES AND OF TAXES WITHHELD HAVE BEEN APPROVED 5 LEGAL ENTITY AND SELF-EMPLOYED ENTREPRENEUR LIQUIDATION PROCEDURES HAVE BEEN SIMPLIFIED 5 SOME ISSUES OF USE OF CASH REGISTERS 6
  • MENDMENT OF THE CODE OF ADMINISTRATIVE OFFENCES FROM JANUARY 9, 2018 REGARDING ELECTRONIC INVOICES AND ACCOUNTING LEGISLATION 6 NEW PROCEDURE FOR ISSUE OF ELECTRONIC INVOICES IN THE ELECTRONIC INVOICING SYSTEM (EIS) HAVE BEEN APPROVED 8
  • PROCEDURE OF PRESENTATION OF THE LEASE (USE) CONTRACT REGISTER FOR 2017 ACCORDING TO FORM 871.00 8 
  • AMENDMENT OF CLASSIFICATION OF BUDGET REVENUES FROM THE LAND TAX (BUDGETARY CLASSIFICATION CODES 104302 AND 104309) 9 
  • FROM 2018 SMALL BUSINESS ENTITIES MAY APPLY SPECIAL TAX TREATMENT WITH FIXED DEDUCTION 10 
  • TAXPAYERS MAY CHANGE TAX AND PAYMENTS DUE DATES 11 TAX PRIVILEGES AND OBLIGATIONS OF VENDORS ENGAGED IN INTERNET TRADE 11 CHANGES IN TAX INSPECTION PROCEDURES 12 
  • COMPULSORY LIQUIDATION OF LEGAL ENTITIES AND TERMINATION OF SELFEMPLOYED ENTREPRENEURS 12 
  • TAX ACCOUNTING PROCEDURES HAVE BEEN APPROVED FOR SELF-EMPLOYED ENTREPRENEURS NOT OBLIGED TO KEEP ACCOUNTING RECORDS 14 THE PROCEDURE FOR PREPARATION OF TRAVEL DOCUMENTS HAS BEEN AMENDED 15 
  • CHAPTER 13 VEHICLE TAX OF THE TAX CODE OF THE REPUBLIC OF KAZAKHSTAN HAS BEEN AMENDED 15 
  • CHAPTER 14 LAND TAX OF THE TAX CODE OF THE REPUBLIC OF KAZAKHSTAN HAS BEEN AMENDED AS COMPARED TO THE PREVIOUS YEAR 16


Information Bulletin for I quarter 2018 (Ukraine)
Information Bulletin
for I quarter 2018 (Ukraine)
20.06.2018
You may find the following information in the bulletin:
  • Accounting and taxation: p. 3-7;
  • Payroll processing: p. 8;
  • HR record management: p. 9;
  • Novations of April 2018 and prospective legislation: p.10-12.

Information bulletin for I quarter 2018 (Russia)
Information bulletin
for I quarter 2018 (Russia)
03.05.2018

Changes and Clarifications in Laws: p. 8-73

Including:

  • The Finance Ministry reminds when it is possible to correct errors in the profit tax in the current period, p. 8
  • Tax free: it is known how to keep a book of purchases and a sales book, p. 12
  • The Federal Tax Service of Russia reminds of the changes in 2018 in accordance with the taxation of movable property of organizations registered as a fixed asset since January 1, 2013, p. 15
  • Nuances of application of the tax privileges on property of organizations, p. 19
  • Notification of CFC is necessary irrespective of the size of the profit received from it, p. 26
  • 6-NDFL filling, p. 39
  • Rosstat clarified some questions on the submission of statistic reports, p. 46
  • Important legal changes, p. 50

Reference information: p. 73
Information on Quality Hotline: p. 74

Показать еще