Non-commercial organization — Fund of National Non-State Regulator of Accounting «Accounting Methodological Center» developed and adopted new recommendation R-91/2018-OK MASh — «Managerial expenses» in February 2018. The essence of the accounting problem is that the organization generates the full cost of the fi nished product, which includes general administrative expenses, which in a signifi cant proportion are managerial in nature, and management costs become part of the leftover fi nished goods on the balance sheet of the organization. The article analyzes the essence of the adopted recommendation and specifi cs of its application in practice.
Foreign citizens without individual insurance account number (SNILS) are employed under the employment agreement in the construction company. In the article the author answers to a whole series of questions arising in this situation. When does the employee considered an insured person — from the moment of registration of the employment agreement or from the moment of registration in the personal accounting system and the issuance of the SNILS? In which time period should the employer send ADV-1 form for such employees to the Pension Fund? And how to submit reporting concerning these workers according to SZV–M form?
The employee of the organization was on parental leave after the child for up to 3 years, during which she was granted an annual paid vacation. But the employee was dismissed, which resulted in unearned vacation days. And the debt of the worker in the amount of wrongly calculated and paid amounts, as well as the amounts of personal income tax and insurance premiums for them, got formed in the accounting records of the organization. In the article the author considers the procedure for the reporting personal income tax and insurance premiums in the corresponding records on personal income tax and insurance premiums.
The construction company involved an individual to perform certain types of work under the contract. However, at the end of the work due to the fact that the customer has not yet fully paid with the construction company, timely payment was not made with the specifi ed individual. Since the work of the citizen was performed, and the payment period is violated, the citizen fi led a lawsuit. The court decided to pay to the citizen debt in the form of cost of the works performed by it under the contract, and besides, percent for use of others money and the state fee paid by the citizen at submission of the claim in court. In the article, the author answers the questions about what taxes on these amounts and how long the parties to the confl ict should pay and what is the responsibility for their non-payment.
The organization, that applies simplifi ed tax system, is the developer of apartment buildings and is engaged in the sale of apartments. It received a notice from the tax authority on the submission of the property tax for the year 2017 for houses and dwellings that are not recorded on the balance sheet as fi xed assets in accordance with the established procedure for accounting. In the article the author answers the question about the need to calculate and pay corporate property tax for the apartments that were built and are on account 43 «Finished Products».
The organization, that applies simplifi ed tax system with «income less expenses» as the object of taxation, bears the costs of fulltime studying in the higher institution for the person, with whom subsequently, after the graduation from the university, will be concluded the apprenticeship, and then the full-fl edged employment agreement. In the article the author considers the possibility and the order of assigning these expenses to the expenses accepted under the simplifi ed tax system.
The organization is a transit supplier of building materials. The original supplier — the consignor — issues a delivery note, in which the consignee indicates the fi nal buyer. Director of the transit supplier signs for the receipt of cargo by the consignee, and accountable persons of the transit supplier do not sign because they do not actually receive the goods. The transit supplier is not interested in that the fi nal buyer has information on the prices of the transit supplier purchasing building materials from the original supplier. The article considers the issues of documenting such operations.
The organization leases out the premises owned by it on the right of ownership, while it is not a trust company, partnership or a cooperative society, and is not engaged in other activities. In the article the author analyzes whether the organization has the right for privilege set by sub-item 4 of item 1.1 of Article 346.15 of the Tax Code of the Russian Federation on January 01, 2018.
A separate item is stipulated in the agreement of supplying buildings materials to the construction site for the reimbursement of the supplier’s expenses of paying compensation for damage caused to public roads by motor vehicles during the spring period of temporary restriction for vehicles on using public roads. The article analyzes whether it is possible to take into account this reimbursement as expenses in order to levy profi t tax, and whether it is lawful to impose VAT on the supplier for this type of expenditure.
A loan agreement has been concluded between the organizations. Observation procedure has been initiated in relation to the borrower. The lender did not fi le claims against the debtor, they were not included in the list of creditors, and did not participate in the meetings of lenders. Bankruptcy was terminated in connection with the approval of a settlement agreement, of which the lender is not a party. Interest for the period of bankruptcy was not charged. The loan agreement is not terminated. The article analyzes the procedure for calculating interest under the loan agreement in the situation in question.
The organization, that uses general taxation, provides services to the population on a monthly basis. The population makes cash payment to the cash-desk of the Sberbank, with which the contract was concluded for the use of telephone communication using information and communication technologies (for example, payment using online banking). There are no agreements with other banks, but funds can be transferred through them. The article deals with the procedure for documenting these operations.
Penalty and interest for the use of other people’s money are collected from the buyer by a court decision as a measure of liability due to late payment for the delivered goods. The article deals with the taxation of VAT and the income tax on the amounts received.
The article deals with the procedure for making an adjustment to the tax calculation concerning the advance payment on corporate property tax for the I quarter of 2018, for which 1.1% rate was applied. And 0% rate was applied to the qualifying chattels by analogy with the previous year.
