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 Offences.

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

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

1. Most of the articles in the magazine are supported by explanations from officials and judicial practice, which helps the reader make a safe decision.
2. Practical magazine. In addition to information about the changes, the magazine contains detailed articles on how to work with these changes.
3. 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.
4. 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 payment of 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.

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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.

MAIN NEWS

New documents
Events

Reportage

Tax authorities received awards
About the presentation of state awards of the Russian Federation to the leadership of the central office of the Federal Tax Service of Russia and territorial tax authorities - in the report of our correspondent Anastasia Artemenko.

Legislation monitoring

E.A. SILENCE
Tax Code – 2008: encyclopedia of amendments
On January 1, 2008, new norms of the Tax Code came into force. The review will help you track the most significant changes and apply them in practice.

First hand

G.A. SUVOROVA
“Working with taxpayers has always been and will be a priority for the tax authorities”
Interview with the head of the Interregional Inspectorate of the Federal Tax Service of Russia for the Central District.

TAX ADMINISTRATION

Legislation monitoring

What has changed in tax legislation
At the end of the year, the President of the Russian Federation signed seven federal laws with amendments to the second part of the Tax Code. All innovations are summarized in a table.

Income tax

K.V. NEW Settlers
Income tax: forming the tax base for 2007
We talk about the specifics of calculating income tax based on the results of 2007, related to the entry into force of amendments to the Tax Code. Let's analyze the latest recommendations from the financial department.

D.Yu. EZHEK
Accounting for work in progress when performing work or providing services
We continue to examine the procedure for assessing work in progress when calculating income tax. We will talk about tax accounting of unfinished orders by contractor organizations.

Value added tax

N.S. CHAMKINA
Calculation and payment of VAT: questions from the publishing seminar
You will learn first-hand how to calculate VAT and apply tax deductions when receiving various discounts, bonuses and premiums, as well as when discovering surplus goods.

Unified social tax

L.A. SHILOVA
Desk audit of reporting on unified social tax and contributions to the Pension Fund
Specifics of desk control of reporting on UST and contributions to the Pension Fund in connection with amendments made to tax legislation since 2007 and clarifications of the Supreme Arbitration Court of the Russian Federation.

Small Business Taxation

THEM. ANDREEV
Reporting on gambling tax for December 2007
We remind you of the algorithm for filling out a tax return for the tax on the gambling business and use an example to understand how to calculate the tax for various objects of the gambling business.

We calculate and pay UTII
I.M. answers questions from the magazine’s readers. Andreev, Department of Income Tax Administration of the Federal Tax Service of Russia.

Resource and property taxes

I.V. ARTEL
Transport tax: the company fills out a declaration for 2007
Before February 1, 2008, transport tax payers must report for 2007. Who files the tax return? How to calculate tax and fill out the reporting form? Let's talk.

Land tax benefit
N.V. answers questions. Golubeva, Department for organizing intra-system analysis and administration of resource and property taxes of the Federal Tax Service of Russia.

N.V. GOLUBEV
Filling out a land tax return
How to fill out an updated land tax return if an organization has several plots in different municipalities?

MET benefits for hydrocarbon production
M.M. answers questions from magazine readers. Yumaev, Department for organizing intra-system analysis and administration of resource and property taxes of the Federal Tax Service of Russia.

Tax control / Questions - answers

Tax audits and reporting: practical recommendations
S.A. answers questions. Tarakanov, Department of Control Work of the Federal Tax Service of Russia.

Accounting policy

O.P. GLEBOVA
Tax accounting policy for 2008
The presented material will help the accountant update the accounting policy for tax purposes for 2008. The article lists methods for calculating income tax and VAT, which should be recorded in accounting policies.

ACCOUNTING

Accounting methodology

O.A. KURBANGALEEVA
Accounting policies for 2008 for accounting purposes
If accounting legislation changes, it is necessary not only to adjust the organization’s accounting policies, but also to assess the consequences of these changes, and also reflect them in the financial statements. The article will be especially relevant for those who, before 2008, assessed inventories using the LIFO method.

O.P. GLEBOVA
How to organize separate accounting for VAT calculation purposes
Separate accounting of transactions exempt from VAT and taxed at different rates can be maintained in accounting accounts. We will tell you how to do this using specific examples.

Social payments

N.N. ERMOLAEVA
We report to the FSS of Russia for 2007
The reporting form 4-FSS of the Russian Federation was changed several times in 2007. In addition, the amount of one of the social benefits has also changed. We take these innovations into account when preparing the annual report.

L.M. NOVITSKAYA
What maternity benefits need to be recalculated?
At the end of 2007, Federal Law No. 266-FZ of November 23, 2007 came into force, according to which, from September 1, 2007, the maximum amount of maternity benefits is 23,400 rubles. Read on to see what accountants need to do about these changes.

Labor legislation

N.Z. KOVYAZINA
We apply the new provisions of the Labor Code of the Russian Federation on wages: hotline
We publish answers to readers’ questions related to the calculation of average earnings, as well as the provision of guarantees and compensation to employees in various situations.

Colleagues advise

M.S. POLYAKOVA
We solve problems taking into account fixed assets
Participants in online conferences win twice: first they receive online advice from an expert, and then they read the expert’s answer in the magazine, updated as of the date of publication.

G.M. CRANE
About the philosophy of life, the working atmosphere and paying taxes
The “Colleagues Advice” section has already become traditional. But the publication we bring to your attention today is not quite ordinary. Let's talk about how important gratitude is for business development.

DIRECTORY

Document forms

I.V. ARTEL
Unified (simplified) tax return
In what cases can a taxpayer report for 2007 using a simplified tax return form? What is the procedure for filling it out?

On a note

N.P. EPIKHIN
We are preparing a new reporting form for foreigners
The form of information on the employer’s involvement of foreigners in work activities who arrived in Russia in a manner requiring a visa has been approved. Read the article on how to fill it out.

Annual report -- 2007: target dates

Production calendar

Production calendar for 2008

Tax calendar

Tax calendar of the organization for February 2008

Foreign exchange rates

Foreign exchange rates established by the Central Bank of the Russian Federation

The magazine is the official printed publication of the Federal Tax Service of Russia. Each material, before appearing on the pages of the magazine, is reviewed by experts from the Ministry of Tax Service. Thus, the reader receives accurate and reliable information on all major tax issues and is fully insured against professional errors.

"Russian Tax Courier"- an authoritative publication that publishes a lot of exclusive information; informative articles, the authors of which are often specialists from specialized departments of the Federal Tax Service of Russia; comments from the developers of regulatory documents.

The magazine helps company accountants with valuable practical advice and fills in the lack of necessary tax data. On the pages of the publication "Russian Tax Courier" Always only the information that is in demand and relevant.

Main news

• Publication of regulatory documents in the field of taxation.
• Changes in tax legislation and the Labor Code.
• Discussion of draft federal laws.

Tax administration

• Coverage of the most pressing issues of the tax system.
• The procedure for calculating taxes and fees.
• Consultations with leading specialists from the Ministry of Taxes of Russia and the best auditors in the country.
• Issues of registration and accounting of taxpayers.
• Answers to readers' questions.

Tax Club

• Analysis and analysis of problematic and controversial situations.

Accounting

• Preparation of primary documents and tax reporting forms.
• Discussion of the most common issues that arise in the everyday work of an accountant.

Directory

• Review of amendments to federal laws.
• Tax calendar of the organization.
• Foreign exchange rates.

Magazine recommendations "Russian Tax Courier" promptly acquaint the reader with the requirements of the Federal Tax Service of Russia for calculating taxes and filling out tax returns, and help avoid controversial situations with the tax authorities. The publication's materials are accompanied by accounting entries, examples, and links to current legislation.

Editorial Board "Russian Tax Courier" regularly conducts seminars and round tables, organizes hotlines, giving its readers the opportunity to communicate directly with leading specialists of the Federal Tax Service of Russia.

Magazine "Russian Tax Bulletin" established in 1998 by the publishing and consulting company “Status-Quo 97” together with the Federal Tax Service of Russia. Editor-in-chief A.Yu. Sizov. Published 2 times a month.