Personal income tax (PIT)

PUBLICATIONS \ 23.06.2021

Personal income tax is one of the principal direct taxes. Two groups of individuals are payers of the tax: tax residents of the Russian Federation who are individuals actually spending in Russia at least 183 calendar days during a year throughout 12 subsequent months; foreign nationals who are individuals who are not tax residents of […]

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Taxes in Russia

PUBLICATIONS \ 21.06.2021

The Russian tax system covers the aggregate of all taxes and levies adopted in Russia as well as the administrators (state authorities) and payers of taxes and levies. The Russian tax system includes: all taxes, insurance contributions and levies adopted under the Russian Tax Code (the “Tax Code”); persons who are subject to taxes and […]

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Responding to a request from a bank

PUBLICATIONS \ 18.06.2021

Banks have the right to request documents from a company to check its sources of profit. The corresponding right is granted to credit institutions by the legislation. Anna Rybakova, Acsour’s Treasury Group Manager, has outlined for “Raschet” magazine what documents the bank can request, during what timeframe they need to be submitted, and what will […]

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Business trips and profits tax

PUBLICATIONS \ 17.06.2021

Travel expenses include an extensive list of possible expenditures, and when accounting for them each accountant may have questions. Anzhelika Maksimova, Acsour’s Accountant, spoke about accounting for travel expenses when calculating profits for “Raschet” magazine. Business trip expenses for profits tax according to clause 12 of article 264 of the Tax Code relate to other […]

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Working chat: the limits of what is possible

PUBLICATIONS \ 15.06.2021

With the transition to remote mode, companies’ employees have begun to use new forms of communication more actively in their work; one of these is rapid messaging systems. But is this form of working communication within the framework of the law, and does employment legislation somehow regulate such communication? And how do judges assess how […]

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What expenses cannot be taken into account when calculating profits tax?

PUBLICATIONS \ 17.05.2021

It is known that, when profits tax is calculated, expenses that meet the three following conditions can be taken into account: they are economically justified, are documented and are not included in the list of expenses that under no circumstances reduce the organization’s income (article 270 of the Tax Code of the Russian Federation).  According […]

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Limitation periods during the pandemic

PUBLICATIONS \ 28.04.2021

In February 2020, the world faced the SARS-Cov-2 coronavirus pandemic. States began to quickly take measures to prevent the virus, which necessitated the making of adjustments in all areas of life. The process of interaction with state authorities, including an appeal to the court within the limitation period, was no exception.  What has happened to […]

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Compensation of expenses for remote employees

PUBLICATIONS \ 26.04.2021

Starting from January 1, 2021, a Federal law came into force that establishes the procedure for organizing remote work of employees. The specified amendments supplement Chapter 49.1 of the Labour Code of the Russian Federation with new provisions, thereby defining the features of the interaction with employers of remote employees . One of these features […]

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