Professional magazine on taxation for chief accountant, auditor and financial director. The magazine provides explanations from the Ministry of Finance and the Federal Tax Service of Russia, as well as decisions of arbitration courts. Practical examples will help you correctly form the tax base for any tax, prepare and submit tax reports on time!
Advantages of the Russian Tax Courier magazine
- Most of the articles in the magazine are supported by explanations from officials and judicial practice, which helps the reader make a safe decision.
- Practical magazine. In addition to information about the changes, the magazine contains detailed articles on how to work with these changes.
- Authoritative opinion! The information in the magazine is given taking into account all opinions: representatives of the Ministry of Finance and the Federal Tax Service, courts, third-party consultants. The country's best tax experts provide their recommendations and advice in solving complex problems.
- No risk of tax claims! No dubious schemes or risky operations - only proven recommendations.
Gifts for subscribers
Quarterly thematic services dedicated to taxes, reporting contributions and other issues.
Changes for the chief accountant. Every day the authorities pass new laws that affect the work of an accountant. We collect all changes in our tables. Find out changes in reporting, contributions, simplified tax system, income tax, personnel records as of the current date.
Deadlines for paying taxes and contributions. The deadlines for paying taxes and contributions are established by law, and violation of them may result in penalties. The service will create a personal calendar for the accountant to pay taxes and contributions for any period.
Control ratios 6-NDFL and 2-NDFL. The service allows you to download forms 6-NDFL and 2-NDFL and check control ratios using the Federal Tax Service method. Using this service, accountants will be able to check whether reports are filled out correctly and identify possible errors before tax authorities find them.
Ask a question
| In contact with | Viber |
| Choose the optimal subscription type |
Electronic journal |
Privileged set |
|
|---|---|---|---|
| Printed magazine | ✖ | ✔ | |
| Electronic journal | ✔ | ✔ | |
| Thematic applications | electronic | electronic | |
| Access to the legal framework | ✔ | ✔ | |
All subscribers to the magazine's privileged package receive access to the electronic version for free. This privilege is valid only from the 2nd half of the year, so we decided to briefly talk about how to access the electronic journal and how to work with it.
You can access the electronic journal by entering the code on the website
On July 2, all subscribers to the privileged package received an email from the publisher, the address of which was indicated at the time of subscription to the Russian Tax Courier. The letter contains information about registration on the electronic journal website and an individual access code to the materials.
All you need is to go to the E.RNK.RU website in the “Subscription Activation” section (in the upper right corner of the site), register and enter the access code. If you have already registered, simply enter your username, password and access code.
Advantages of working with an electronic journal
Your work with the publication will become more convenient thanks to the special tools that the electronic version includes.
Fast delivery of a fresh issue. The latest issue appears on the e-magazine website on the day its printed version is submitted to the printing house. You do not depend on the work of the post office, you will learn all the news before others, and you will be the first to read the publication’s materials. A notification that the magazine has already been published on the site will be sent to you by email.
Bookshelf. At your disposal are the bestsellers of the Russian Tax Courier magazine - the books “Tax Report - 2012”, “Annual Tax Report”. In addition, in July the book “Corporate Income Tax. Comments on Chapter 25 of the Tax Code of the Russian Federation”, and in August - the book “Value Added Tax. Excise taxes. Comments on Chapters 21 and 22 of the Tax Code of the Russian Federation.”
To select the book you are interested in, follow the “Books” link in the central top menu and select the one you need.
Built-in regulatory framework. Naturally, it is free for subscribers to the privileged package of the Russian Tax Courier. The legal framework is a convenient tool: with one click you can go to the text of an official document that is mentioned in an article or book.
That is, there is no need to keep the open Tax Code at hand or spend a long time searching for a document in the legal reference system. The database is updated daily, which allows you to be sure that the information is up to date.
You can follow all changes in the regulatory framework news feed: just click on the “Legal framework” link in the upper left corner. The database also contains the full texts of the codes: Tax, Labor, Civil and Code of Administrative Offenses.
Archive of numbers since 2008. If you have just recently joined the readership of the Russian Tax Courier magazine, then in the electronic magazine you can familiarize yourself with all the articles that have been published over the past five years. To find an article in the archive, just follow the “Numbers” link (in the lower left corner of the site) and select the issue in which it is posted.
In addition, the smart search system implemented in the electronic journal will find the necessary materials for specified keywords not only in recent issues, but also in articles from the archive.
Electronic magazine services. The website of the electronic “Russian Tax Courier” contains links to all services of the publication: “Accounting Policy Designer”, “Tax Calendar” and “Secrets of Tax Mastery”. Each of these services has its own Internet address. To use them, you need to register on the website of the printed magazine www.rnk.ru and enter the access code, which you can find on the second cover of this magazine.
Useful features on the e-magazine website
It is very convenient to work with the electronic journal:
— the news feed is updated daily. All relevant materials will be at your fingertips;
—a unique “Listalka” system has been introduced into the electronic journal. With its help, you can look through the “Russian Tax Courier” directly on the website, increase or decrease the font size, make bookmarks, print the material;
— subscribers to the electronic “Russian Tax Courier” automatically receive free access to mobile applications for smartphones and tablet devices
The Russian Federation has acceded to the International Labor Organization Convention on Paid Holidays. Nina Zaurbekovna Kovyazina, Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of the Russian Federation, spoke on the pages of the magazine about the consequences this will have for Russian workers and employers.
When preparing financial statements in 2008, it is necessary to take into account the numerous changes that appeared in accounting this year. Among them is the new edition of PBU 3/2006. What should you pay attention to when applying the provisions of this accounting standard since 2008?
8200
Many organizations in the process of financial and economic activities encounter situations where they are forced to defend their interests in court. Respondents can include partner firms, individuals, and government agencies. But in all cases, the organization has expenses associated with the legal process: the cost of paying state fees, hiring lawyers, etc. How to correctly take such expenses into account for profit tax purposes is explained in the article.
39852
Starting from 2006, accountants will have to indicate new budget classification codes for some taxes in their payments. The corresponding changes to the Federal Law “On the Budget Classification of the Russian Federation” and the Budget Code of the Russian Federation were introduced by Federal Law No. 176-FZ of December 22, 2005. For the convenience of taxpayers, we have summarized all changes in two tables.
15451
The Code of the Russian Federation on Administrative Offenses establishes liability for errors in reporting and untimely submission, violations of the rules for tax registration. Moreover, fines for such violations threaten not only organizations, but also accountants.
18214
In one of the previous issues of the magazine, we talked about how the amount differences arising under contracts in conventional monetary units are calculated and reflected in accounting, if payment occurs after the shipment of goods (work, services). Now let's see if there are any differences in amounts if the buyer makes a full or partial advance payment for goods (work, services) to the supplier.
1528
Services related to the provision of a loan (preparation of documents for the initial loan application, collection of documents, preparation of conclusions for issuing a loan, preparation of contracts and security documentation, changing the initial terms of the loan agreement and line of credit) are not included in the list of banking services exempt from VAT . They are subject to this tax in the general manner. This is discussed in. In addition, the letter reminds that the funds received by banks from clients for violating the terms of payment for the rental of safe deposit boxes are associated with payment for these services and are included in the VAT base.
558
Organizations and entrepreneurs that receive personalized one-time licenses to use wildlife objects for subsequent sale to citizens are required to pay a fee for the use of these objects. This fee is paid by organizations and entrepreneurs when obtaining licenses. The Ministry of Finance of Russia came to this conclusion in letter dated December 17, 2004 No. 03-07-03-02/18. The Federal Tax Service of Russia brought this letter to the attention of the tax authorities. Information on the licenses received, as well as on the amounts of fees payable and actually paid, these organizations and entrepreneurs must submit to the tax authorities no later than 10 days from the date of their receipt. The form and procedure for filling out such information are approved by order of the Ministry of Taxes of Russia dated April 5, 2004 No. SAE-3-21/261. It also follows from the letter that, perhaps, changes will be made to Chapter 25.1 of the Tax Code of the Russian Federation, according to which only individuals receiving personal one-time licenses will be recognized as payers of the fee. Organizations that obtain licenses for subsequent sale will not pay fees.
1576
The Federal Tax Service of Russia, in letter No. 04-1-03/462 dated June 29, 2005, clarified the procedure for assessing personal income tax on compensation payments to law enforcement officers and members of their families. According to the letter, the cost of vouchers for school-age children (up to 15 years old inclusive) in organizing recreation and recreation for children is not subject to personal income tax. The tax benefit also applies to monetary compensation, which is paid for vacation to employees dismissed from the internal affairs bodies of the Russian Federation with the right to a pension. In this case, compensation should not exceed 600 rubles. per employee and 300 rub. for the spouse and for each minor child living with him.
1874
Organizations and citizens are not recognized as payers of land tax in relation to plots that they have the right to use free of charge or transferred to them under a lease agreement. The Russian Ministry of Finance reminds us of this in letter dated May 27, 2005 No. 03-06-02-04/34. In addition, the letter states that ownership of that part of the land plot that is occupied by real estate and necessary for its use is transferred to the buyer, unless the contract defines the right to the corresponding land plot transferred to the buyer of real estate.
1581
Taxpayers entering into a land lease agreement will be interested in the letter of the Ministry of Finance of Russia dated July 19, 2005 No. 03-03-04/1/89. It explains the procedure for recognizing expenses associated with the conclusion of such contracts. Taxpayers can take into account as other expenses when calculating the tax base for income tax, the costs of preparing a land management plan for the boundaries of a land plot, obtaining BTI documents, and paying the state fee for registering a lease agreement with a justice institution. A taxpayer can take these expenses into account if they meet the criteria established by paragraph 1 of Article 252 of the Code. Taxpayers who determine income and expenses using the accrual method classify these expenses as indirect and can attribute them in full to expenses of the current reporting (tax) period.
1636
From August 1, 2005, an employer can assign and pay sickness insurance only on the basis of a new type of sick leave certificate (green). Old-style sick leave (blue) is accepted if it was opened no later than July 31, 2005. The FSS of Russia reports this in a letter dated July 12, 2005 No. 02-08/11-6242. Let us remind you that the old-style sick leave forms have been withdrawn from circulation in accordance with the order of the Ministry of Health and Social Development of Russia dated 06.06.2005 No. 384. If the employee was nevertheless given the old-style form after July 31, it must be replaced. Instead, a duplicate of a new form of certificate of incapacity for work is issued. The decision to issue a duplicate is made by the medical commission of the medical organization if there is a certificate from the place of work stating that the benefit under this certificate has not been paid. Such clarifications are given in the additional letter of the FSS of Russia dated July 20, 2005 No. 02-18/11-6502.
1790
The Ministry of Finance of Russia, in letter dated July 18, 2005 No. 03-11-04/2/26, explained the procedure for filling out line 030 of the declaration for the single tax paid in connection with the use of the simplified system. The letter notes that taxpayers who determine the object of taxation using the “income minus expenses” method must pay a minimum tax. The latter is paid if the amount of the single tax, calculated in the general manner at the end of the year, is less than the amount of the minimum tax. The difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner is reflected in line code 030 of the single tax declaration.
828
Retail trade in passenger cars is not subject to a single tax on imputed income. At the same time, the activity of selling trucks for cash is transferred to the payment of UTII. This is stated in the letter of the Ministry of Finance of Russia dated July 21, 2005 No. 03-11-04/3/32.
The letter also states that the activities of organizations providing services for installing alarms, fender liners, anticorrosive, etc., in the opinion of the ministry, relate to the pre-sale preparation of cars. Pre-sale preparation, according to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, refers to vehicle maintenance and repair services that are subject to UTII.
748
The Russian Ministry of Finance issued a letter dated July 18, 2005 No. 03-05-01-04/238, in which it explained the procedure for taxing citizens’ income from transactions with bank bills. As follows from the document, when carrying out transactions for the purchase and sale of securities, including bills of exchange, only those organizations that act as intermediaries in relations with the taxpayer are recognized as tax agents. These are brokers, trustees, principals or agents. Thus, a bank that purchases its own bills of exchange from a citizen is not recognized as a tax agent.
This rule also applies to transactions in which the citizen is not the first holder of the bill. Therefore, the obligation to pay personal income tax on income from the sale of a bank bill rests with the taxpayer.
In addition, the letter notes that a bank bill may form the basis of a loan received by a bank from a citizen. In this case, payment of the bill essentially means repayment of the loan. Therefore, the amount of the bill received by the citizen will not be recognized as taxable income.
It should be noted that bills can be either interest-bearing or discount. When repaying such bills, the bank is obliged to withhold tax on the amount of interest or discount. In the personal income tax declaration, a citizen must indicate the amount of the bill and the bill interest as income, and for a discount bill - the entire bill amount. The personal income tax amount is calculated taking into account the tax withheld by the bank when repaying the bill.
Professional magazine on taxation for chief accountant, auditor and financial director. The magazine provides explanations from the Ministry of Finance and the Federal Tax Service of Russia, as well as decisions of arbitration courts. Practical examples will help you correctly form the tax base for any tax, prepare and submit tax reports on time!
Advantages of the Russian Tax Courier magazine
- Most of the articles in the magazine are supported by explanations from officials and judicial practice, which helps the reader make a safe decision.
- Practical magazine. In addition to information about the changes, the magazine contains detailed articles on how to work with these changes.
- Authoritative opinion! The information in the magazine is given taking into account all opinions: representatives of the Ministry of Finance and the Federal Tax Service, courts, third-party consultants. The country's best tax experts provide their recommendations and advice in solving complex problems.
- No risk of tax claims! No dubious schemes or risky operations - only proven recommendations.
Gifts for subscribers
Quarterly thematic services dedicated to taxes, reporting contributions and other issues.
Changes for the chief accountant. Every day the authorities pass new laws that affect the work of an accountant. We collect all changes in our tables. Find out changes in reporting, contributions, simplified tax system, income tax, personnel records as of the current date.
Deadlines for paying taxes and contributions. The deadlines for paying taxes and contributions are established by law, and violation of them may result in penalties. The service will create a personal calendar for the accountant to pay taxes and contributions for any period.
Control ratios 6-NDFL and 2-NDFL. The service allows you to download forms 6-NDFL and 2-NDFL and check control ratios using the Federal Tax Service method. Using this service, accountants will be able to check whether reports are filled out correctly and identify possible errors before tax authorities find them.
Ask a question
| In contact with | Viber |
| Choose the optimal subscription type |
Electronic journal |
Privileged set |
|
|---|---|---|---|
| Printed magazine | ✖ | ✔ | |
| Electronic journal | ✔ | ✔ | |
| Thematic applications | electronic | electronic | |
| Access to the legal framework | ✔ | ✔ | |
