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Federal Law of the Russian Federation No. 425-FZ of November 28, 2025 - 22% VAT, abolition of the preferential insurance premium rate for most SMEs, etc.
Federal Law No. 176-FZ of 12.07.2024 increased taxes for businesses from 01.01.2025
Clause 7 of Article 78 of the Tax Code does not allow for ambiguous interpretation:
"7. An application for the set-off or the return of the amount of overpaid tax may be filed within three years from the date of payment of this amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees."
In 2018, the VAT declaration is drawn up in accordance with the form approved by Order No. MMV-7-3 / 558 @ of the Federal Tax Service of Russia No. ММВ-7-3 / 558 @ as of October 29, 2014 (as amended by Order No. MMV-7-3 / 696 @ of the Federal Tax Service of Russia dated 20.12.2016).
Since 01.09.2013, the organization is obliged to provide interim financial statements of the owners and founders, if this obligation was provided by internal documents of the organization.
The purpose of the model: the calculation of the amount of taxes on inputs to the business entity (LLC, JSC , etc.) to compare the effectiveness of different systems of taxation in Russian Federation.
In the number 8 of journal "Accounting in tourism " from August 2013 AS-AUDIT experts examined the issues of labor relations of travel companies with remote workers.
In the article "Handbook of trends tax practice in respect of premiums, bonuses and rebates," the August issue (№ 8, 2013) of the journal "Practical Tax Planning" AS-AUDIT experts examined issues related bonuses, premiums and discounts to the cost of recent changes in the regulation of the law.
In the article "How to use factoring in tax planning effectively» September issue (№ 9, 2013) of the journal "Practical Tax Planning" AS-AUDIT experts examined the benefits of factoring organizations to optimize risks.
In 2013 our company professional liability insured by "Ingosstrakh". The limit of Insurer's liability for all insured events is set at 10,000,000 RUR (ten million RUR).
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