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Legislative framework of the Russian Federation. Legislative framework of the Russian Federation On approval of the professional standard “Dentist”
Section V has been included in the Book of Income and Expenses since 2017.
It reflects the amounts of the trading fee. It is filled out by taxpayers with the taxable object “income”.
In Appendix No. 2 The Order of the Ministry of Finance specifies the procedure for filling out the Section.
Book of income and expenses stored for four years.
The countdown begins on January 1 of the following year. For example, the accounting book for 2016 is kept until January 1, 2021.
Letter of the Ministry of Finance N 03-02-07/2/28610
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
Based on Article 346.24 Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; 2004, N 27, Art. 2711; 2005, N 30, Art. 3112) I order:
1. Form Books of accounting for income and expenses of organizations and individual entrepreneurs using a simplified taxation system, approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 N 135n “On approval of the forms of a Book of accounting for income and expenses of organizations and individual entrepreneurs using a simplified taxation system, Books of Accounting income of individual entrepreneurs applying the patent taxation system, and the Procedures for filling them out" (registered by the Ministry of Justice of the Russian Federation on December 21, 2012, registration number 26233; Russian newspaper, 2012, December 28) (hereinafter referred to as Order No. 135n) shall be supplemented with section V according to Appendix No. 1 to this order.
2. Put in Order filling out the Book of Accounting of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order N 135n, the following changes:
1) in paragraph 1.5
2) in paragraph 1.6 the words “(individual entrepreneur - if available)” should be replaced with the words “(individual entrepreneur) (if there is a seal)”;
3) paragraph one of clause 2.4 to read as follows:
“Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.”;
4) in paragraph four of clause 2.4 the words “clauses 3 and 4 of Article 284 of the Code” shall be replaced with the words “clauses 1.6, 3 and 4 of Article 284 of the Code”;
5) paragraph two of clause 5.6 invalidate;
6) paragraph three of clause 5.6 invalidate;
7) paragraph two of clause 5.8 invalidate;
8) paragraph three of clause 5.8 invalidate;
9) add section VI according toto this order.
3. Establish that this order comes into force after one month from the date of its official publication, but not earlier than the first day of the next tax period under the simplified taxation system.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION ORDER Moscow December 13, 2017 No. 227nAbout amendments to the Plan Requirementsdated July 28, 2010 No. 81n and declared invalidcertain provisions of orders of the Ministry of FinanceRussian Federation on issues of determining requirements forfinancial and economic activity planRegistered by the Ministry of Justice of Russia on December 22, 2017.Registration No. 49377Orders:1. Include in the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n<1>(registered with the Ministry of Justice of the Russian Federation on September 23, 2010, registration number 18530), changes in accordance with the appendix to this order.2. To recognize as invalid:subparagraphs “e” and “g” of paragraph 2 of the amendments that are being made to certain regulatory legal acts of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated October 2, 2012 No. 132n (registered with the Ministry of Justice of the Russian Federation on December 11, 2012 , registration number 26067);subparagraphs 4 and 5 of paragraph 4 of Order No. 140n of the Ministry of Finance of the Russian Federation dated December 27, 2013 “On amendments to certain regulatory legal acts of the Ministry of Finance of the Russian Federation” (registered with the Ministry of Justice of the Russian Federation on February 11, 2014, registration number 31279) ;subparagraphs “k” and “n” of paragraph 1 of order of the Ministry of Finance of the Russian Federation dated September 24, 2015 No. 140n “On amendments to the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation dated July 28 2010 No. 81n" (registered with the Ministry of Justice of the Russian Federation on October 7, 2015, registration number 39214);subparagraph "e" of paragraph 2 of the changes that are being made to the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n "On Requirements for the plan of financial and economic activities of a state (municipal) institution", approved by order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n (registered with the Ministry of Justice of the Russian Federation on October 25, 2016, registration number 44130).Minister A.G. Siluanov _____________ <1>As amended by orders of the Ministry of Finance of the Russian Federation dated October 2, 2012 No. 132n (registered with the Ministry of Justice of the Russian Federation on December 11, 2012, registration number 26067), dated December 27, 2013 No. 140n (registered with the Ministry of Justice of the Russian Federation February 11, 2014, registration number 31279), dated September 24, 2015 No. 140n (registered with the Ministry of Justice of the Russian Federation on October 7, 2015, registration number 39214), dated August 29, 2016 No. 142n (registered with the Ministry of Justice Russian Federation October 25, 2016, registration number 44130). _____________ Application to the order of the Ministry of FinanceRussian Federationdated December 13, 2017 No. 227nChanges to Plan Requirementsfinancial and economic activities of the state(municipal) institution approved by orderMinistry of Finance of the Russian Federationdated July 28, 2010 No. 81n1. Clause 13 shall be declared invalid.2. Paragraph one of paragraph 17 should be stated as follows:"17. After approval of the law (decision) on the budget, the Plan, if necessary, is clarified by the institution (division) and sent for approval taking into account the provisions section III"Requirements for approval of the Plan" of these Requirements."3. Clause 19 should be stated as follows:"19. In order to make changes to the Plan in accordance with these Requirements, a new Plan is drawn up, the indicators of which should not conflict in terms of cash transactions for payments made before the change was made to the Plan, as well as with the indicators of the procurement plans specified in clause 11.1 of these Requirements. The decision to amend the Plan is made by the head of the institution (division)."4. In the title of Section III, the words “and Information” should be deleted.5. Clause 24 is declared invalid.6. Appendix No. 1 is declared invalid. _____________
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ON APPROVAL OF THE REGULATIONS ON THE DEPARTMENT OF BUDGET POLICY
IN THE SOCIAL SPHERE AND SCIENCE OF THE MINISTRY OF FINANCE
RUSSIAN FEDERATION
In accordance with “On the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, No. 31, Art. 3258) I order:
1. Approve the attached Regulations on the Department of Budget Policy in the Social Sphere and Science of the Ministry of Finance of the Russian Federation.
2. The Director of the Department of Budget Policy in the Social Sphere and Science (M.M. Kotyukov) shall, within a month, make changes to the regulations on departments and job regulations of the Department’s employees arising from this Order.
3. To recognize as invalid:
Order of the Ministry of Finance of the Russian Federation dated June 15, 2005 N 148 “On approval of the Regulations on the Department of Budget Policy in the Social Sphere and Science of the Ministry of Finance of the Russian Federation”;
paragraph 4 of Order of the Ministry of Finance of Russia dated October 13, 2010 N 484 “On amendments to certain acts of the Ministry of Finance of the Russian Federation.”
Minister of Finance
Russian Federation
A.G.SILUANOV
Approved
By order of the Ministry of Finance
Russian Federation
dated June 8, 2012 N 227
POSITION
ABOUT THE DEPARTMENT OF BUDGET POLICY IN THE SOCIAL SECTORS
SPHERES AND SCIENCES OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
1. The Department of Budget Policy in the Social Sphere and Science (hereinafter referred to as the Department) is a structural unit of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry), ensuring the implementation of the functions of the Ministry for the development of state policy and legal regulation in the budgetary sphere in terms of financial support for education , culture, healthcare, physical education, sports, tourism and youth policy, compulsory social insurance and social security, employment, civil science.
2. The Department is guided in its activities by federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry and other federal executive bodies, as well as these Regulations.
3. The Department carries out its activities in cooperation with other structural divisions of the Ministry, federal services and federal government agencies under the jurisdiction of the Ministry, as well as other federal government bodies, government bodies of the constituent entities of the Russian Federation, bodies local government(municipal authorities), organizations and citizens.
4. The department exercises the following powers:
4.1. Prepares for submission to the Government of the Russian Federation draft federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision from the Government of the Russian Federation on issues related to the established area of jurisdiction of the Department.
4.2. Prepares for approval in the prescribed manner regulatory legal acts of the Ministry on issues in the established field of activity of the Department, with the exception of issues whose legal regulation in accordance with federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation is carried out exclusively by federal constitutional laws, federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.
4.3. Within its competence, it carries out:
4.3.1. Preparation and drawing up of a draft federal budget for the next financial year and for the planning period, as well as proposals for amending the approved federal law on the federal budget for the current financial year and for the planning period;
4.3.2. Consideration of calculations and justifications of participants in the budget process for draft federal budgets, budgets of state extra-budgetary funds of the Russian Federation for the next financial year and planning period, as well as for the long term, preparation of proposals for them;
4.3.3. Analysis of the expenditure obligations of the Russian Federation in the field of education, culture, healthcare, physical culture, sports, tourism and youth policy, compulsory social insurance and social security, employment, civil science, preparation of proposals for optimization and efficiency improvement budget expenditures in the indicated areas;
4.3.4. Assessing the risks of changes in federal budget expenditures on the social sphere and civil science for the next financial year and for the planning period, as well as for the long term in connection with changes in macroeconomic indicators and the possible adoption of decisions involving the emergence of new spending obligations;
4.3.5. Preparation of explanatory notes, reports, analytical materials and calculations on the volume of budget allocations in the relevant areas of expenditure for the draft federal law on the federal budget for the next financial year and for the planning period, as well as proposals for amendments to the approved federal law on the federal budget for the current financial year and for the planning period;
4.3.6. Participation in the preparation of projects and execution of budgets of state extra-budgetary funds for the next financial year and for the planning period, including through:
expert assessment of the calculations of income and expenses of the budgets of these funds submitted by the Ministry of Health of the Russian Federation, the Ministry of Labor and Social Protection of the Russian Federation, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the approval of draft budgets of these funds and the consideration of proposals for introducing in the process of executing the budgets of these funds, changes;
assessing the forecast for the receipt of insurance contributions to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, presented by these funds in accordance with the indicators of the forecast of socio-economic development of the Russian Federation and the tariffs of insurance contributions established by the legislation of the Russian Federation;
assessing the impact of changes in insurance premium rates for compulsory social insurance on the balance of compulsory pension, social and health insurance systems;
assessments of the volume of compensation for lost revenues of the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in connection with the payment of reduced rates of insurance premiums by certain categories of payers based on data provided by these funds;
4.3.7. Coordination of the work of the supervised main managers of federal budget funds in drawing up the draft federal budget and its implementation;
4.3.8. Participation in the preparation, execution of the consolidated budget schedule of the federal budget and amendments to it;
4.3.9. Monitoring the execution of the federal budget by the main managers of federal budget funds, whose activities are coordinated by the Department;
4.3.10. Making proposals to apply coercive measures provided for by budget legislation to violators of budget legislation;
4.3.11. Preparation of materials for the preparation of reports on the execution of the federal budget submitted to the Government of the Russian Federation, explanatory notes to reports on the execution of the federal budget for the previous period on expenses supervised by the Department, analysis of the reports of the main managers of federal budget funds supervised by the Department;
4.3.12. Participation in the development, coordination, implementation and monitoring of the implementation of state programs of the Russian Federation, as well as coordination of the work of structural divisions of the Ministry related to the coordination and monitoring of the implementation of state programs of the Russian Federation, for which the Department is designated as the responsible executor;
4.3.13. Participation in the consideration and preparation of opinions on proposals made by the main managers of federal budget funds, supervised by the Department, regarding the implementation of budget investments in capital construction projects, events (enlarged investment projects), real estate included in the federal targeted investment program, as well as on the introduction changes to the federal targeted investment program;
4.3.14. Coordination of volumes and documents relating to the procedure for the distribution and provision of interbudgetary transfers from the federal budget to the budgets of constituent entities of the Russian Federation, as well as subsidies to legal entities;
4.3.15. Review and approval in the established Procedure of documents relating to the creation, reorganization and liquidation of federal government institutions, changes in the type of federal government institutions, their transfer to the ownership of constituent entities of the Russian Federation and municipal property;
4.3.16. Coordination of documents regulating the issues of determining standard costs for the provision of public services and standard costs for maintaining the property of federal government institutions;
4.3.17. Coordination, in cases established by the legislation of the Russian Federation, of documents relating to the procedure for determining the volume and provision by federal executive bodies (state bodies, state academies of sciences) of subsidies for other purposes to federal government institutions;
4.3.18. Monitoring the improvement of the legal status of federal state (municipal) institutions as part of the implementation of “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”;
4.3.19. Participation in the creation and development of a state integrated information system public finance management "Electronic budget" and its subsystems, including the coordination of regulatory legal acts aimed at the creation and development of this system;
4.3.20. Preparation of proposals on the issues of remuneration for employees of federal government institutions of social sphere and civil science, scholarships for students in federal educational institutions, indexation of pensions, benefits, compensation and monthly cash payments;
4.3.21. Supervision of federal budget expenditures on civil science by the main managers of budget funds supervised by the Department, the Department of Budgetary Policy in the Sphere of Public Administration, the Judicial System, State and Civil Service and the Administrative Department, as well as a general summary of federal budget expenditures on civil science in order to prepare analytical materials;
4.3.22. Coordination of the work of the structural units of the Ministry on complex issues of preparation, organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi, as well as the 2018 FIFA World Cup;
4.3.23. Coordination of the work of the structural divisions of the Ministry on issues of interaction with the Russian tripartite commission for the regulation of social and labor relations, including making proposals for the formation and implementation of the General Agreement between all-Russian associations of trade unions, all-Russian associations of employers and the Government of the Russian Federation, on the preparation of other documents related with the activities of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, on the participation of representatives of the Ministry in meetings of the working groups of the Russian Tripartite Commission for the Regulation of Social and Labor Relations;
4.3.24. Interaction with the Accounts Chamber of the Russian Federation when conducting a set of audits on the preparation of the draft federal budget for the next financial year and for the planning period and the execution of the federal budget for the current financial year and for the planning period, as well as on the preparation of budget reporting;
4.3.25. Preparation of proposals for insurance premium rates for compulsory social insurance against industrial accidents and occupational diseases;
4.3.26. Consideration of proposals for financial support of federal budget expenditures supervised by the Department for:
payment of pensions under state pension provision, for additional material support for citizens for special services to the Russian Federation, other expenses related to the implementation of the legislation of the Russian Federation, the financial support of which is carried out through interbudgetary transfers from the federal budget;
implementation of directions and activities of priority national projects “Health” and “Education”, including participation in the preparation of relevant regulatory legal acts;
implementation of development programs for federal and leading classical universities of the Russian Federation, as well as scientific organizations;
implementation State order for professional retraining, advanced training and internship of federal state civil servants, as well as the State Plan for the Training of Managerial Personnel for Organizations of the National Economy of the Russian Federation for the corresponding academic year;
organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi, the XXVII World Summer Universiade 2013 in Kazan, the International Sports Forum "Russia is a Sports Power" and the 2018 FIFA World Cup and Confederations Cup FIFA Football 2017, the organization of medical, sanitary and medical-biological support for athletes of national teams of the Russian Federation and the sports reserve for them, as well as the organization and conduct of cultural programs, festivals and games within the framework of these events;
carrying out the activities of the State Corporation for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort (GC "Olympstroy"), an autonomous non-profit organization "Organizing Committee of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi" (Organizing Committee "Sochi-2014" "), autonomous non-profit organization "Executive Directorate "Kazan 2013", autonomous non-profit organization "Organizing Committee "Russia - 2018";
implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation on the allocation of budgetary allocations from reserve funds;
carrying out the activities of the Administration of the President of the Russian Federation in the field of healthcare, culture, civil science, education and sports;
implementation of state policy in the field of employment;
carrying out the activities of public and other non-profit organizations, including socially oriented ones;
providing social support measures to citizens exposed to radiation as a result of radiation accidents and nuclear tests, as well as financial support for the implementation court decisions on claims of citizens exposed to radiation as a result of radiation accidents and nuclear tests, in which the social protection authorities of the constituent entities of the Russian Federation are recognized as debtors;
payment of one-time compensation to rehabilitated persons;
4.3.27. Participation in the consideration and preparation of proposals for financial support for activities related to international activities, including:
consideration of draft international and intergovernmental treaties and agreements, interstate target programs, draft programs of the Union State, EurAsEC, APEC, materials for meetings of intergovernmental commissions, international summits, forums;
consideration of financial and economic justifications and calculations, preparation of proposals for federal budget expenditures for the maintenance of scientists participating in the implementation of fundamental research programs abroad, payment of the ruble portion of the Russian Federation's contribution to the international scientific organization "Joint Institute for Nuclear Research", treatment of citizens abroad, as well as on expenses for holding sporting events abroad, school Olympiads, internships for students of state educational institutions in accordance with international treaties;
consideration of calculations and justifications for events held within the framework of the Years of Russia in foreign countries and foreign countries in the Russian Federation;
interaction with international financial organizations;
4.3.28. Review and (or) examination of financial and economic feasibility studies and draft opinions of the Government of the Russian Federation on draft federal laws, preparation of Ministry opinions on draft regulatory legal acts of the Government of the Russian Federation and federal executive authorities;
4.3.29. Preparation of materials and opinions on instructions from the President of the Russian Federation, the Government of the Russian Federation, the Accounts Chamber of the Russian Federation;
4.3.30. Consideration in the prescribed manner of requests, proposals and petitions from federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies (municipal bodies), organizations;
4.3.31. Preparation of analytical reports, certificates and other documents required by the Minister of Finance of the Russian Federation and his deputy, who coordinates and controls the activities of the Department;
4.3.32. Timely and complete consideration of oral and written requests from citizens, making decisions on them and sending responses within the period established by the legislation of the Russian Federation.
4.4. Ensures the protection of information constituting state secrets.
4.5. Organizes professional training for Department employees, their retraining, advanced training and internships.
4.6. Carries out work on the acquisition, storage, recording and use of archival documents generated in the process of the Department’s activities.
4.7. Performs activities in the field of mobilization training and civil defense.
4.8. Performs other functions established by orders of the Ministry, instructions of the Minister of Finance of the Russian Federation and his deputy, who coordinates and controls the activities of the Department.
5. The Department on issues within its jurisdiction has the right:
interact (including correspondence) with the relevant federal executive authorities and their structural divisions, structural divisions of the Government of the Russian Federation, management bodies of state extra-budgetary funds of the Russian Federation, as well as other federal government bodies, state bodies of constituent entities of the Russian Federation, local government bodies (municipal authorities), as well as departments of the Ministry;
interact in the prescribed manner with government authorities of foreign states and international organizations;
hold meetings with the participation of department employees and other interested organizations;
exercise other rights established by orders of the Ministry.
6. The department reports to the Minister of Finance of the Russian Federation.
Coordination and control of the activities of the Department is carried out by the Deputy Minister of Finance of the Russian Federation in accordance with the Order of the Minister of Finance of the Russian Federation on the distribution of responsibilities among the Deputy Ministers of Finance of the Russian Federation.
7. The structure and staffing levels of the Department are determined by the Minister of Finance of the Russian Federation.
8. The department is headed by a director, appointed and dismissed by the Minister of Finance of the Russian Federation.
The Director of the Department has deputies appointed and dismissed by the Minister of Finance of the Russian Federation.
Deputy Directors of the Department ensure the organization of work to perform the functions and powers of the Department in the established field of activity in accordance with the distribution of responsibilities between him and his deputies approved by the Director of the Department.
In the event of the temporary absence of the Director of the Department, his duties are performed by one of his deputies in accordance with the order of the Ministry.
9. Director of the Department:
carries out direct management of the Department, bears personal responsibility for the implementation of the powers, functions and state of executive discipline assigned to the Department;
ensures, in the prescribed manner, preparation for sending to the Government of the Russian Federation draft acts that require a decision from the Government of the Russian Federation;
ensures, in the prescribed manner, the preparation of draft regulatory legal acts of the Ministry in the areas of activity of the Department;
ensures consideration and, if necessary, approval of appeals, draft acts and other documents submitted to the Ministry, prepares conclusions on them;
attracts, in the prescribed manner, scientific and other organizations, scientists and specialists to study issues within the scope of the Ministry’s activities;
holds meetings with interested federal executive authorities and organizations on draft legislative and other regulatory legal acts, as well as on other issues within their sphere of competence;
endorses draft regulatory legal acts and other documents prepared by the Department or submitted to it for approval;
provides consideration and signs responses to individual and collective appeals from citizens and organizations;
submits to the Minister of Finance of the Russian Federation proposals on the structure and staffing of the Department within the established number and wage fund;
distributes responsibilities between his deputies and employees of the Department;
approves regulations on departments of the Department and job regulations of employees of the Department;
prepares and submits, in the prescribed manner, proposals on the selection and placement of personnel in the Department, on the appointment and dismissal of employees of the Department;
makes proposals on the application of disciplinary measures to employees of the Department;
makes, in accordance with the established procedure, proposals to encourage employees of the Department, to present them with honorary titles, to award state awards of the Russian Federation and insignia of the Ministry;
develops and implements measures to improve the organization and methods of work of the Department, strengthen executive discipline, and improve the business qualifications of its employees;
ensures the organization and maintenance of office work in the Department in accordance with the requirements of the Instructions for office work in the Ministry;
organizes the execution and control of documents received by the Department;
ensures the secrecy of work carried out in the Department;
participates in the prescribed manner in meetings of the boards of the Ministry, as well as in meetings held by the Minister of Finance of the Russian Federation and his deputies on issues within the competence of the Department;
manages the Department's activities in the field of mobilization training and civil defense;
exercises other powers and functions established by the Regulations of the Ministry, as well as orders and instructions of the Minister of Finance of the Russian Federation and the Deputy Minister of Finance of the Russian Federation.
On behalf of the Minister of Finance of the Russian Federation or the Deputy Minister of Finance of the Russian Federation, the Director of the Department may, in accordance with the established procedure, take part in meetings of the Government of the Russian Federation, meetings with the Chairman of the Government of the Russian Federation and the Deputy Chairman of the Government of the Russian Federation, meetings of governmental and interdepartmental commissions, councils and organizing committees, collegiums federal executive authorities, events of the Federal Assembly of the Russian Federation, the Supreme State Council and the Council of Ministers of the Union State, supreme bodies of the Commonwealth of Independent States, the Eurasian Economic Community, the Common Economic Space and other events.
10. Documents sent on behalf of the Department on issues within its competence are signed by the director of the Department or his deputies.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ABOUT MAKING CHANGES
IN THE FORM OF AN INCOME AND EXPENSES ACCOUNTING BOOK
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS,
APPLYING A SIMPLIFIED TAX SYSTEM AND PROCEDURE
COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENSES OF ORGANIZATIONS
AND INDIVIDUAL ENTREPRENEURS APPLYING SIMPLIFIED
TAX SYSTEM APPROVED BY ORDER OF THE MINISTRY
FINANCE OF THE RUSSIAN FEDERATION DATED OCTOBER 22, 2012 N 135N
“ON APPROVAL OF THE FORMS OF THE INCOME AND EXPENSES ACCOUNTING BOOK
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS USING
SIMPLIFIED TAX SYSTEM, INCOME BOOKS
INDIVIDUAL ENTREPRENEURS APPLYING PATENT
TAX SYSTEM AND PROCEDURES FOR THEIR COMPLETION"
Based on Article 346.24 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; 2004, N 27, Art. 2711; 2005, N 30, Art. 3112) I order:
1. Form of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 N 135n “On approval of forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system , Books of income accounting for individual entrepreneurs applying the patent taxation system, and the Procedure for filling them out" (registered by the Ministry of Justice of the Russian Federation on December 21, 2012, registration number 26233; Rossiyskaya Gazeta, 2012, December 28) (hereinafter referred to as Order No. 135n) add section V in accordance with Appendix No. 1 to this order.
2. Make the following changes to the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order No. 135n:
1) in paragraph 1.5, replace the words “(individual entrepreneur - if available)” with the words “(individual entrepreneur) (if there is a seal)”;
2) in paragraph 1.6, replace the words “(individual entrepreneur - if available)” with the words “(individual entrepreneur) (if there is a seal)”;
3) paragraph one of clause 2.4 should be stated as follows:
“Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.”;
4) in paragraph four of clause 2.4, replace the words “clauses 3 and 4 of Article 284 of the Code” with the words “clauses 1.6, 3 and 4 of Article 284 of the Code”;
5) paragraph two of clause 5.6 is declared invalid;
6) paragraph three of clause 5.6 is declared invalid;
7) paragraph two of clause 5.8 is declared invalid;
8) paragraph three of clause 5.8 is declared invalid;
9) add section VI in accordance with Appendix No. 2 to this order.
3. Establish that this order comes into force after one month from the date of its official publication, but not earlier than the first day of the next tax period under the simplified taxation system.
Minister
A.G.SILUANOV
See applications. in SPS "Consultant Plus"
On amendments to the form of the Book of Accounting of Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, and the Procedure for Filling out the Book of Accounting of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012. No. 135n “On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system, the Income Book of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out”
11.01.2017MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ABOUT MAKING CHANGES
IN THE FORM OF AN INCOME AND EXPENSES ACCOUNTING BOOK
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS,
APPLYING A SIMPLIFIED TAX SYSTEM AND PROCEDURE
COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENSES OF ORGANIZATIONS
AND INDIVIDUAL ENTREPRENEURS APPLYING SIMPLIFIED
TAX SYSTEM APPROVED BY ORDER OF THE MINISTRY
"ON APPROVAL OF THE FORMS OF THE INCOME AND EXPENSES ACCOUNTING BOOK
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS USING
SIMPLIFIED TAX SYSTEM, INCOME BOOKS
INDIVIDUAL ENTREPRENEURS APPLYING PATENT
TAX SYSTEM AND PROCEDURES FOR THEIR COMPLETION"
Based on Article 346.24 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; 2004, N 27, Art. 2711; 2005, N 30, Art. 3112) I order:
1. Form of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 N 135n “On approval of forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system , Books of income accounting for individual entrepreneurs applying the patent taxation system, and the Procedure for filling them out" (registered by the Ministry of Justice of the Russian Federation on December 21, 2012, registration number 26233; Rossiyskaya Gazeta, 2012, December 28) (hereinafter referred to as Order No. 135n) add section V in accordance with Appendix No. 1 to this order.
2. Make the following changes to the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order No. 135n:
1) in paragraph 1.5, replace the words “(individual entrepreneur - if available)” with the words “(individual entrepreneur) (if there is a seal)”;
2) in paragraph 1.6, replace the words “(individual entrepreneur - if available)” with the words “(individual entrepreneur) (if there is a seal)”;
3) paragraph one of clause 2.4 should be stated as follows:
“Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.”;
4) in paragraph four of clause 2.4, replace the words “clauses 3 and 4 of Article 284 of the Code” with the words “clauses 1.6, 3 and 4 of Article 284 of the Code”;
5) paragraph two of clause 5.6 is declared invalid;
6) paragraph three of clause 5.6 is declared invalid;
7) paragraph two of clause 5.8 is declared invalid;
8) paragraph three of clause 5.8 is declared invalid;
9) add section VI in accordance with Appendix No. 2 to this order.
3. Establish that this order comes into force after one month from the date of its official publication, but not earlier than the first day of the next tax period under the simplified taxation system.
A.G.SILUANOV
Appendix No. 1
Russian Federation
from ______________ N ____
The amount of trade tax that reduces the amount of tax,
paid in connection with the application of the simplified system
taxation (advance tax payments),
calculated according to the object of taxation from the type
business activities in relation to
which the trade fee is set
for _____________________________________ 20__
reporting (tax) period
|
Date and number of the primary document |
The period for which the trade fee was paid |
Amount of trade fee paid |
|
|
Total for the first quarter |
|||
|
Total for the second quarter |
|||
|
Total for the half year |
|||
|
Total for the third quarter |
|||
|
Total for 9 months |
|||
|
Total for the fourth quarter |
|||
|
Total for the year |
|||
Appendix No. 2
to the order of the Ministry of Finance
Russian Federation
from ______________ N ____
VI. The procedure for filling out section V "Amount
trade tax, which reduces the amount of tax paid
due to the use of a simplified taxation system
(advance tax payments) calculated for the object
taxation depending on the type of business activity,
in respect of which a trade tax has been established,
for the reporting (tax) period"
6.1. This Section is completed by the taxpayer who has chosen “income” as the object of taxation.
6.2. This section reflects the amount of the paid trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which a trade fee is established in accordance with Chapter 33 of the Code.
6.3. Column 1 indicates the serial number of the transaction being registered.
6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
6.5. Column 3 indicates the period for which the trade fee was paid.
6.6. Column 4 indicates the amount of the trade fee paid.
