On Monday, February 28th, Acsour performed at the Finance Committee of International Business Association SPIBA with a presentation “Tax on Google”.
The meeting was dedicated to the recent changes in taxation and analysis of their impact on business and investment environment in Russia. Speakers of the event were presented by tax experts from PwC, Awara Law, Interfax and others.
The topic of Acsour presentation – “Tax on Google” – was centered on one of the most discussed legislation topics in 2017. According to the law, starting from January 1st, 2017 foreign organizations which render services in electronic form in the territory of the Russian Federation shall register in tax authorities of the Russian Federation and pay value-added tax.
The presentation covered such questions as the effect of imposition of the tax on Russian and foreign organizations, the variety of electronic services which are applicable to the tax and actual taxpayers of the “Google tax”.
How often is it necessary to praise employees? What incentives work best of all? Is is the right thing to punish subordinates?
In order to clarify the differences between Russian and western models of human resources management the business magazine “Delovoy Peterburg” (“The Business Petersburg”) interviewed a number of Russian top managers and found out what they really think about praising and punishing their employees.
Tatyana Modeeva, the CEO of Acsour, underlined a few peculiarities in HR management: “Very often a manager hardly accepts the idea of giving credit to his employees for what he is actually supposed to do. To begin with, he is getting paid for this. Nevertheless, my managerial experience has taught me that incentives are truly useful even when a subordinate has not achieved anything outstanding”.
Besides, Tatyana pays attention to the fact that “nowadays employees are well aware of all recent trends in HR management and that is why they don’t consider the absence of positive feedback as normal”.
According to one of the recent letters regarding Russian Federal Tax Service, all organizations that have filed a revised tax declaration, deducting the total amount of tax payable, will face a field audit from governmental authorities.
Valentina Alexandrova, Internal auditor of Acsour, examined the letter in detail and shared her ideas with an online journal «Buhgalteria.ru» («Accounting.ru»): «Clause 89 of Russian Tax Code determines the right of auditors to carry out a repeated field auditing when a company files a revised tax declaration and the total amount of tax payable is less than previously declared. It is also important that the audit must be conducted by the same inspection group who led the last audit».
Besides this, Valentina emphasizes the fact that «a new audit will differ from the previous one: auditors will investigate only the declared period when the tax was deducted. Even if a revised tax declaration was filed for a fiscal period exceeding 3 years, Russian Tax Code legitimates a repeated field audit».