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Question to a specialist |
Q: What is understood by unconscientiousness and what are the criteria of unconscientiousness?
A: The Decree as of 12.10.2006 #53 of HAC Plenum of RF introduced an understanding of baseless tax profit, and also criteria for acknowledgement of tax profit, received by taxpayer. HAC of RF interpreted that tax profit can be considered as baseless in case if for taxation purposes operations not corresponding... ×èòàòü ïîëíîñòüþ
Q: How the accounting of producing organization should reflect expenses related to the visit of representatives of the company (supplier of fixings) connected to negotiations over the contract for the current year supplies? How should the expenses for lunch, for example, in the restaurant, should be considered? The check was paid by organization’s employer in cash given to him on account.
A: Expenses related to the visit of company-supplier representatives (representation fund) are made by the company in order to negotiate the contract for a new period of supply and can be considered in management expenses. In the accounting these expenses are considered as expenses on general types of... ×èòàòü ïîëíîñòüþ
Q: Can the deduction be applied in a later period after the right was issued?
A: Paragraph 1, art. 172 TC RF states the right of the tax payer to deduct the amount of the value added tax paid to suppliers. At this, the Code does not prohibit the deduction of such sums beyond the limits of the tax period. Besides, the Code and legislative acts, that regulate the order of tax declarations... ×èòàòü ïîëíîñòüþ
Q: How operations on writing-off the loss of the reporting year should be reflected in the accounting?
A: In accordance with Instruction on application of the Plan of accounts of organization’s financial-economic activity accounting, approved by the Order of the Ministry of Finance of RF as of 31.10.2000 #94, write-off of the loss of the reporting year from the accounting balance is applied on account 84... ×èòàòü ïîëíîñòüþ
Q: On which day the vacation allowances for calculation of UST are considered to be paid?
A: In accordance with article 242 TC RF the date of actual payment and other remunerations or receipt of incomes is determined as the day of payments and other remunerations in favor of employee.
Therefore, vacation allowances are considered to be paid on the day they were charged. UST and contributions... ×èòàòü ïîëíîñòüþ
Q: How the sale of the fixed assets object should be reflected in organization’s accounting?
A: For the purpose of accounting the receipts from fixed assets sale are considered as other incomes and are reflected on the account 91 credit “Other incomes and expenses”, sub-account 91-1 “Other incomes”, in correspondence with account 62 debit “Settlements with buyers and customers” in the amount of... ×èòàòü ïîëíîñòüþ
Q: On the order of transferring the loss received in previous tax and reporting period to the future period in order to calculate the income tax.
A: According to p. 1 art. 283 of the Tax Code of Russian Federation (hereinafter the Code) the tax payers, who incurred the loss (losses), deducted in accordance with article 25 of the Code, in the previous tax period or in future tax periods, have the right to decrease the tax base of the current tax period... ×èòàòü ïîëíîñòüþ
Q: When the results of fixed assets re-assessment are reflected in the accounting?
A: In accordance with Regulation on accounting “Fixed assets accounting” and RA 6/01, approved by the Order of the Ministry of Finance of Russian Federation as of 30.03.2001 #26í, results of re-assessment are not considered in the accounting data of previous reporting year and are considered during formation... ×èòàòü ïîëíîñòüþ
Q: Is it lawful that the organization is being charged according to article 122 of the TC RF for not paying the advance payments on income tax?
A: According to art. 285 of TC RF the tax period on income tax is a calendar year. Reporting periods on income tax are first quarter, half year and nine months of the calendar year.
Reporting periods for tax payers who pay monthly advance payments considering the actual received income, are one month,... ×èòàòü ïîëíîñòüþ
Q: How the payment of vacation allowance and compensation for unused vacation should be reflected in the accounting if the labor agreement with this employee was cancelled due to his/her refusal to change the work place along with employer, if the organization created a reserve of up-coming expenses for vacations?
A: The sum of vacation allowance can be considered in expenses for general types of activity (p. 5 Regulation on accounting “Organization’s expenses” RA 10/99, approved by the Decree of the Ministry of Finance of RF as of 06.05.1999 33í). Instruction on using Plan of accounts of organization’s economic... ×èòàòü ïîëíîñòüþ
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