A practical guide to VAT. A Practical Guide to Insurance Contributions for Industrial Accidents and Occupational Diseases
Themes of the benefits: the procedure for calculating and paying taxes (VAT, income tax, personal income tax, etc.) and insurance premiums, annual financial statements, tax audits, collection of arrears, penalties, fines, offset and refund of taxes (penalties, fines), special tax regimes.
Encyclopedias of controversial situations
Topics of encyclopedias: controversial situations on taxes and contributions, in the first part Tax Code RF.
Encyclopedias of controversial situations contain different points of view (the Ministry of Finance and tax authorities, leading tax experts, positions of the courts) and possible options actions on controversial issues arising in practice. Links are given to legal acts, judicial practice, consultations, press publications.
Addressed to:
- chief accountants;
- accountants;
- CFOs;
- auditors;
- tax consultants;
- lawyers;
- heads of organizations.
The Tax Guide includes practical guides:
- to pay taxes. Collecting arrears, penalties, fines
- on offset and refund of taxes (penalties, fines)
- for tax audits
- for VAT
- for income tax
- on insurance premiums for compulsory social insurance
- on personal income tax
- on premiums for insurance against industrial accidents and occupational diseases
- on corporate property tax
- according to STS
- for UTII
- by annual accounting statements - 2013
- and others (in particular, according to the annual financial statements for 2011-2012)
A practical guide to paying taxes. Collecting arrears, penalties, fines
Contains information on the procedure for the payment and collection of taxes, penalties and fines, official clarifications and court practice on controversial collection issues, sample statements required when interacting with tax authorities, sketch examples. The manual provides recommendations for challenging the actions of tax authorities when collecting tax payments.
The problems of application of interim measures are also highlighted: suspension expense transactions on the bank accounts of the taxpayer, the seizure of the organization's property. A separate chapter is devoted to the judicial procedure for the collection of arrears, penalties and fines.
Practical guide for offset and refund of taxes (interest, fines)
Contains step by step order actions for offset and refund of taxes, clarification of controversial situations when offset and refund of tax payments, samples of applications required when interacting with tax authorities. Issues of payment by tax authorities of interest for violation of the established procedure for offsetting or refunding taxes were considered in detail.
For clarity, the procedure for offsetting and refunding overpaid (overcharged) taxes, penalties and fines is presented in the schemes.
Practical guide to tax audits
Contains three thematic parts: cameral tax audits, field tax audits and general issues tax audits. The manual includes visual diagrams tax audits, as well as samples of drawing up various documents used in the course of tax audits. The materials will help you understand the very process of a tax audit, find out your rights and obligations at various stages of audits.
Practical guide to VAT
Contains information on the procedure for calculating and paying VAT: how to correctly calculate the amount of VAT, when the amount of "input" VAT is accepted for deduction, and when it should be included in the cost of goods (works, services), how to issue an invoice (including correction) , make changes to the purchase book and the sales book, fill out the declaration and other questions. Explains in detail the taxation procedure for the export and import of goods, in the event of an advance payment, in the case of an assignment monetary claim... Issues of paying VAT in settlements using bills of exchange, in case of gratuitous transfer of goods (works, services), return of goods and other operations are covered in detail.
Practical guide to income tax
Contains information on the procedure for calculating and paying income tax. Recommendations are given on the accounting of income and expenses, the procedure for calculating and paying tax and advance payments, the rules for determining the tax base are given, information on tax (reporting) periods for various organizations is provided, and other topics related to the activities of the organization are considered. The accounting procedure has been analyzed in detail certain types expenses: interest on debt obligations, labor costs, travel expenses, hospitality expenses, advertising expenses, creating reserves and other types of expenses.
A Practical Guide to Compulsory Social Security Insurance Contributions
Contains detailed description the procedure for calculating and paying insurance premiums, specific examples on their calculation and payment, practical situations, samples of filling out reports and other documents. From the allowance, specialists will learn: who is the payer of insurance premiums, what remuneration is subject to contributions, how the base for insurance premiums is formed, how to calculate and pay insurance premiums from various payments to individuals. It also describes how insurance premiums are calculated and paid. individual entrepreneurs, lawyers and notaries in private practice.
Practical guide to personal income tax
Contains information about the order of calculation and payment of personal income tax: who is the payer of personal income tax; why and how it is necessary to determine the presence of natural person status tax resident RF; in what order should tax base upon receipt of money, natural income, as well as income in the form material benefits; on what date the tax base is recognized as formed for the purposes of calculating and paying tax from it, at what rates the income received is taxed; what is the procedure for applying tax deductions.
A Practical Guide to Insurance Contributions for Industrial Accidents and Occupational Diseases
Contains information on insurance against industrial accidents and occupational diseases. The manual provides information about who is the payer of insurance premiums, how to determine the tariffs of contributions, how to calculate and pay contributions, when and where to submit reports, etc. Situations on payment of contributions from various employee benefits are discussed in detail ( wages, bonuses, benefits, travel allowances, etc.).
Practical guide to corporate property tax
Contains information on the procedure for calculating and paying tax on the property of organizations. It is considered in detail who is the payer of property tax, which property is taxed and which is not, how to calculate the tax base and determine tax rate what are the tax benefits. The procedure for calculating and paying tax is analyzed, taking into account advance payments, as well as the possible application of benefits. The issues of taxation of property of individual organizations, incl. foreign, parties to agreements on joint activities, as well as organizations with separate divisions.
A practical guide to the simplified tax system
Contains information on the simplified taxation system. The manual will be interesting both for those who are already working on the "simplified" system, and for those who are just going to use it. Answers are given to the questions of who has the right to apply the simplified tax system, which taxes need to be paid and which are not needed, who needs to keep accounting, how to calculate the amount of tax and advance payments on it, how the income and expense book is filled in, how to fill out the declaration. For example, the manual contains all the necessary information on the procedure for accounting for expenses for the acquisition of fixed assets and intangible assets, the cost of paying utility bills by the parties to the lease agreement, labor costs, advertising costs.
A practical guide to UTII
Contains detailed information about payment of UTII when maintaining those types entrepreneurial activity that can be transferred to this taxation system. For each type of activity, the procedure for calculating the tax is described, complex and controversial points are given, and practical recommendations are given. Accounting information included business transactions at UTII, about tax period and rates, timing of tax payment and filing a declaration on UTII. The procedure for registering a UTII taxpayer and deregistering it is described in detail.
Practical guide to annual financial statements - 2013
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Below you can see a fragment of the “Tax Guide. Practical guide to tax audits ":
- the decision does not contain an indication of the positions, surnames and initials of the members of the inspection team, or this information does not coincide with ...
10.6. Violations in drawing up a decision to conduct an on-site inspection and their consequences
Almost any violation of the requirements of Art. 89 of the Tax Code of the Russian Federation or a deviation from the form of the decision to conduct an on-site inspection may become a reason for you not to let tax officers enter your territory (Article 21 of the Tax Code of the Russian Federation). So, tax officers can not be allowed if:
- the decision incorrectly indicates your full or abbreviated name (for the organization) or full name. (for individuals);
- the decision does not contain an indication of the positions, surnames and initials of the members of the inspection team, or this information does not coincide with the information specified in the official certificates of inspectors;
- the period to be inspected and the subject of the inspection indicated in the decision indicate that it is planned to conduct an illegal repeated or third on-site inspection in the current year;
- there is no manager's signature on the decision tax authority(his deputy) or seal imprint.
Note!
The right to deny access of inspectors to their territory (premises) should be exercised with caution. See about this in sect. 10.7.1 "Access to the taxpayer's territory during an on-site inspection".
In such cases, you also have the right to appeal the decision to a higher tax authority or court (Articles 137, 138 of the Tax Code of the Russian Federation).
Note:
Taxpayers can appeal against any acts of tax inspectorates, as well as actions (inaction) of their officials in judicial procedure only after contacting a higher tax authority (paragraph 1, clause 2, article 138 of the Tax Code of the Russian Federation). On acts higher authorities, made as a result of consideration of such complaints, and for all acts of the Federal Tax Service of Russia and actions (inaction) of its officials, the requirement for mandatory pre-trial appeal does not apply.
For more details on appealing against decisions of tax authorities taken during tax audits, see section. 25.1 “Appealing procedural decisions and actions of tax authorities during tax audits”.
It will hardly be possible to cancel the decision to conduct an on-site inspection based only on formal violations of the requirements of the law. For example, the courts do not find grounds for canceling a decision if it erroneously indicates that an inspection is being carried out in connection with the liquidation of an organization. This is especially true in cases where the tax authorities have corrected the error by adopting separate act on amending the original decision (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District of 14.08.2012 N A40-26973 / 12-99-126).
Also, the absence in the decision of information about who is the head of the inspection group (Resolution of the FAS of the Volga District of 10/30/2007 N A12-7517 / 07-C61) will not be grounds for canceling the decision to conduct an on-site inspection.
We believe that the only formal violation that may entail the cancellation of the decision to conduct an on-site inspection is the signing of the decision by an unauthorized person. This is indirectly evidenced by the position of the Supreme Arbitration Court of the Russian Federation, which was reflected in the Decision No. VAS-10889/09 dated 25.08.2009.
At the same time, violations can be significant. So, the tax authority, when drawing up a decision, may violate the rules of Art. 89 of the Tax Code of the Russian Federation, which are designed to protect the taxpayer from excessive tax control, for example:
- go beyond the limits for the audited period (clause 5 of article 89 of the Tax Code of the Russian Federation);
- do not take into account the restrictions on the number of inspections during a calendar year (clause 5 of article 89 of the Tax Code of the Russian Federation);
- make a decision in relation to a taxpayer, whom he is not entitled to check (clause 2 of article 89 of the Tax Code of the Russian Federation).
In this case, there is every reason to count on the cancellation of such a decision in court (see, for example, Resolutions of the Federal Antimonopoly Service of the Central District of 19.02.2009 N A08-2803 / 2008-25 (upheld by the Decision of the Supreme Arbitration Court of the Russian Federation of 22.06.2009 N VAS- 7239/09), Federal Antimonopoly Service of the North-Western District of May 14, 2008 N A56-31372 / 2007).
Moreover, the final decision on the relevant field inspection, if it is nevertheless carried out, is also subject to cancellation (see, for example, Resolutions of the FAS of the Central District of 05/22/2012 N A35-8347 / 2011, of 11/07/2011 N A35-8901 / 201, FAS of the Volgo-Vyatka District of October 27, 2008 N А39-1580 / 2008, FAS of the North-Western District of April 30, 2009 N А05-11647 / 2008).
10.7. Field Inspection Procedure
As stated above, on-site check starts from the day the decision is made to conduct it (clause 8 of article 89 of the Tax Code of the Russian Federation). At the same time, the moment of the actual arrival of the inspectors on your territory does not matter.
Inspectors are not required to inform you in advance about the upcoming on-site inspection (Letter of the Federal Tax Service of Russia dated November 18, 2010 N AS-37-2 / 15853).
Your contact with the inspectors begins with the presentation of their decision to conduct an inspection and service certificates. On the basis of these documents, tax authorities gain access to your territory (premises) (Article 91 of the Tax Code of the Russian Federation).
You must provide the inspectors with premises. If this is not possible, then they should be notified. In this case, an on-site inspection can be carried out at the location of the inspection (clause 1 of article 89 of the Tax Code of the Russian Federation).
However, remember that this will lead to some inconvenience associated with the submission of documents to the inspection, especially if there are a large number of them. In practice, it is quite common for taxpayers to rent a neighboring office or an office in a nearby building for inspectors. Firstly, it relieves the tension from the constant presence of inspectors, and secondly, it relieves the transportation of documents to the tax office.
During the audit, the tax authorities study the documents they need, interview the taxpayer, his employees (including the head of the organization and the chief accountant). The check can be either selective (inspectors look only at certain documents) or continuous.
You are required to comply with the legal requirements of the tax authorities when conducting an on-site audit. You are also prohibited from interfering with the legal activities of tax inspectors in the performance of their official duties by any actions (subparagraph 7 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).
In particular, you are obliged to provide inspectors with access to all documents related to the calculation and payment of taxes, including the originals (Letters of the Ministry of Finance of Russia dated 11.05.2010 N 03-02-07 / 1-228, dated 25.03.2009 N 03-02-08-20). Keep in mind that tax authorities should only get acquainted with the originals in your territory. An exception is the situation when an on-site inspection is carried out at the location of the tax authority (clause 12 of article 89 of the Tax Code of the Russian Federation).
Tax authorities can carry out various tax control measures (clauses 12-14 of Art. 89, Art. Art. 86, 90-97 of the Tax Code of the Russian Federation).
In order to meet the deadlines established by the Tax Code of the Russian Federation, the tax authorities are given the opportunity to extend and suspend the audit (clauses 6, 9, Article 89 of the Tax Code of the Russian Federation). These actions are formalized by appropriate decisions.
On the last day of the inspection period, the inspection must draw up and issue you a certificate of the inspection and leave your territory (clause 15 of article 89 of the Tax Code of the Russian Federation).
You are not required to comply with the requirements of tax authorities for the submission of documents received after the date the certificate was issued.
Contains practical manuals and encyclopedias of controversial situations on taxes and contributions, accounting, tax audits and other issues of Part I of the Tax Code of the Russian Federation:
- Practical guide to VAT
- Encyclopedia of VAT Disputes
- Practical guide to income tax
- Encyclopedia of controversial situations on income tax
- A Practical Guide to Accounting
- Other materials
Practical guides in the "Tax Guide"
Benefit
Practical guide reflects the order of actions of the accountant on the most important issues of taxation and accounting.
Practical manuals contain and conveniently structured all the necessary information from the Tax Code of the Russian Federation and hundreds of documents regulating the procedure for a particular tax or contribution. Thus, the risk of missing important things and not noticing changes in legislation is reduced.
First of all, practical manuals will be of interest to ordinary accountants, chief accountants of small and medium-sized organizations. The manuals will greatly facilitate the immersion in new questions. The manuals can be used as a guide to action.
Novice accountants can use the material as a teaching aid.
Highly qualified accountants, financial specialists, chief accountants of large organizations, auditors and tax lawyers can use the practical manuals as a point of entry into the problem to study the big picture and go to encyclopedias of controversial situations to analyze all points of view and the possible consequences of different courses of action. In large organizations Chief Accountant can apply practical guides to work with their employees.
The practical guide contains:
- Detailed instructions on the procedure for calculating and paying taxes and insurance premiums
- For each situation the following are given: - numerical examples with calculations for each situation
- Each tax is described in the following structure: general provisions and situations from practice
- The most typical and common questions have been analyzed, including those that do not have an unambiguous solution
- Various options are given taking into account the existing practice and court decisions
- References to legal acts, letters from specialized departments (Ministry of Finance of Russia, etc.), judicial acts.
- samples accounting entries
- examples of filling out reporting forms and other documents
- visual diagrams. For example, schemes of tax audits or the procedure for offsetting and refunding overpaid (overly collected) taxes, penalties and fines, etc.
Practical guide topics:
- on filling out a report on the targeted use of funds
- for annual financial statements
- to pay taxes. Collecting arrears, penalties, fines
- on offset and refund of taxes (penalties, fines)
- for tax audits
- for VAT
- for income tax
- on insurance contributions for compulsory social insurance
- according to NDF / 1
- on premiums for insurance against industrial accidents and occupational diseases
- on corporate property tax
- according to STS
- by UTII.
Encyclopedias of controversial situations in the "Tax Guide"
Benefit
In the Encyclopedia of controversial situations various points of view on controversial issues that are not regulated by the Tax Code of the Russian Federation are presented.
For chief accountants and their deputies, who in the course of their work in one way or another encounter controversial situations on which there are opposite positions, encyclopedias will greatly facilitate immersion in questions, present the entire range of opinions, as well as a list of documents in support of the position. This will help you assess the risks of different options for action and make an independent decision on complex issues.
CFOs, auditors, tax lawyers and for tax experts, it is important that for each situation the entire established arbitration practice, which is in the system, has been worked out. It would take users a lot of time to independently analyze such arbitration practice.
Ordinary accountants, who are responsible only for some narrow area of work, will be less interested in encyclopedias than in the previous groups. They can turn to them in order to sort out the situation themselves a little before contacting their boss with this question.
Properties of Encyclopedias of Disputable Situations:
- Disputes on a specific tax were identified
- For each situation, all existing points of view and possible options for action are given: - the official position of the Ministry of Finance of Russia, the Federal Tax Service of Russia is given, judiciary, as well as the opinions of specialists from these departments and independent experts
- Each position is justified by a selection of documents
- The links provide quick access to the full texts of these documents ( legal acts, jurisprudence, consultations, press publications)
- if there is still no official position of the authorities on a disputable situation, it has not been legally regulated, then court decisions on it, reflecting various outcomes
- in the case when there is no established arbitration practice in such a situation, then only the position of experts can be contained. As soon as other points of view appear, they will be included in the encyclopedia with the next update.
Transfer of property rights. Penalties for violation of the terms of the contract. Sale of the enterprise as a property complex. Gratuitous transfer of goods (works, services).
Exchange of goods (works, services). Settlements using bills. Transactions with intermediaries. Exchange rate (former sum) differences.
Discounts (bonuses, bonuses). Utility bills when renting.
VAT deductions: a practical guide - (Larin A
The concept of tax deduction for VAT was introduced on January 1, 2001.ch. 21 of the Tax Code of the Russian Federation. Tax deductions, provided for by Art. Art. 171 and 172 of the Tax Code of the Russian Federation, conditionally can be classified into basic and derivative tax deductions.
1) goods (works, services) purchased for operations recognized as objects of taxation; 2) goods (works, services) purchased for resale.
Practical guide to vat
It is addressed to a wide range of users: chief accountants, accountants, financial directors, auditors, tax consultants and lawyers, heads of organizations. It will be useful for both beginners and experienced professionals.
Description of the information bank
Information bank contains:
Each tax (contribution) consists of three parts:
Practical guides on annual financial statements (for commercial and non-commercial organizations) and interim reporting consider the procedure for preparing statements for a specific financial period and contain detailed information:
- about general requirements to financial statements;
- on the volume of reporting to be submitted;
- on the procedure for filling out each of the forms;
- about what data are subject to disclosure in explanatory note;
- on the interconnection of indicators of accounting forms.
In addition, these manuals provide examples of completed forms of the organization's financial statements.
Practical on tax audits includes three thematic parts:
- cameral tax audits;
- on-site tax audits;
- general issues of tax audits.
manuals and encyclopedias of controversial situations were prepared by ConsultantPlus experts, written in an understandable and accessible language.
Delivery features
Supplied as part of the information systems "ConsultantAccountant: Version Prof", "ConsultantAccountant", "Consultant Small Business Plus" or information banks "Financier", "Questions and Answers".
Practical Tax Guide
Practical on taxes, along with encyclopedias of controversial situations, are constituent parts of the information bank "Tax Guide". They are contained in the "Financial Advice" section.
The manuals in a simple and easy-to-understand language tell about the main elements of taxation, consider situations that are often encountered in practice, explain the filling procedure tax reporting.
Corporate property tax allowance
Practical guide to VAT
Practical guide to income tax
A practical guide to UTII
Practical personal income tax
On insurance premiums to the FSS of the Russian Federation
Pension Fund Insurance Contribution Allowance
A practical guide to the simplified tax system
Practical in annual financial statements
The Table of Contents plays an important role in the materials of the Tax Guide.
The titles of the items in the table of contents are formulated as close as possible to the description of situations that may occur in the practice of an accountant.
Therefore, using the table of contents, it is easy to find the point that corresponds to the situation that has arisen.
Summary: Practical guide to VAT part I
According to Art.144 of the Tax Code of the Russian Federation, VAT taxpayers are required to register with tax offices... However, this obligation arises from general order, which is established for all taxpayers by part of the first Tax Code of the Russian Federation (Art.
Art. 83, 84 of the Tax Code of the Russian Federation). ^ CHAPTER 2. EXEMPTION FROM THE OBLIGATIONS OF A VAT PAYER The procedure and conditions for obtaining exemption from the duties of a taxpayer are established by Art.