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.
In a letter dated 20.08.13 № 03-02-08/33970 of Ministry of Finance explained that the tax authorities do not have the right to refuse a taxpayer to provide information about the tax potential contractors.
The experts of the AS-Audit examined the presence of different types of foreign organizations in Russia. Based on this analysis, we can draw a general characterization and comparison of the types of foreign economic activity.
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).