Legislative base 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 amount of sales tax. It is filled in by taxpayers with the object of taxation "income".

In Appendix No. 2 to the Order of the Ministry of Finance, the procedure for filling out the Section is indicated.

Income and expense ledger kept for four years.

The countdown starts on January 1 of the following year. For example, a ledger 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 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. Shape Books of accounting for income and expenses of organizations and individual entrepreneurs applying a simplified taxation system, approved by order of the Ministry of Finance of the Russian Federation of October 22, 2012 N 135n "On approval of the forms of the 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 system of taxation, 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 - Order N 135n) supplement with section V in accordance with Annex No. 1 to this order.

2. Put in order filling out the Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by Order N 135n, the following changes:

1) in clause 1.5

2) in clause 1.6 the words "(individual entrepreneur - if any)" shall be replaced by 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), shall reflect income determined in the manner prescribed by paragraphs 1 and 2 of Article 248 of the Code.";

4) in the fourth paragraph of clause 2.4 the words "points 3 and 4 of Article 284 of the Code" shall be replaced by the words "points 1.6, 3 and 4 of Article 284 of the Code";

5) paragraph two of paragraph 5.6 recognize as invalid;

6) paragraph three of clause 5.6 recognize as invalid;

7) paragraph two of clause 5.8 recognize as invalid;

8) paragraph three of clause 5.8 recognize as invalid;

9) supplement section VI in accordance withto 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 changes to Plan Requirementsdated July 28, 2010 No. 81n‚ and invalidatedcertain provisions of orders of the Ministry of FinanceRussian Federation on the issues of determining the requirements forplan of financial and economic activityRegistered by the Ministry of Justice of Russia on December 22, 2017.Registration number 49377P r and k a z y v a y:1. Include in the 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 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. Recognize as invalid:subparagraphs "e" and "g" of paragraph 2 of the amendments that are 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 the order of the Ministry of Finance of the Russian Federation dated December 27, 2013 No. 140n "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 the order of the Ministry of Finance of the Russian Federation dated September 24, 2015 No. 140n "On amendments to the 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 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 made to the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n "On the 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) institutions approved by orderMinistry of Finance of the Russian Federationdated July 28, 2010 No. 81n1. Paragraph 13 shall be declared invalid.2. The first paragraph of clause 17 shall be stated as follows:"17. After the approval of the law (decision) on the budget, the Plan, if necessary, is specified by the institution (subdivision) and sent for approval, taking into account the provisions section III"Requirements for approval of the Plan" of these Requirements.".3. Paragraph 19 shall be stated as follows:"19. In order to amend the Plan in accordance with these Requirements, a new Plan is drawn up, the indicators of which should not conflict with cash transactions for payments made before the amendment 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 (subdivision).".4. In the title of Section III, the words "and Information" shall be deleted.5. Paragraph 24 shall be declared invalid.6. Annex No. 1 shall be declared invalid. _____________

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE REGULATION ON THE DEPARTMENT OF BUDGET POLICY
IN THE SOCIAL SPHERE AND SCIENCE OF THE MINISTRY OF FINANCE
RUSSIAN FEDERATION

In accordance with the "On the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 31, Article 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. To the Director of the Department of Budget Policy in the Social Sphere and Science (M.M. Kotyukov), within a month, to amend the regulations on departments and job regulations of the Department's employees arising from this Order.

3. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of 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";

clause 4 of the 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
Order of the Ministry of Finance
Russian Federation
dated June 8, 2012 N 227

POSITION
ABOUT THE DEPARTMENT OF BUDGET POLICY IN SOCIAL INDUSTRY
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 subdivision of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry), which ensures the implementation of the functions of the Ministry for the development of state policy and legal regulation in the public sector in terms of financial support for education , culture, health care, physical culture, sports, tourism and youth policy, compulsory social insurance and social security, employment of the population, 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 this Regulation.

3. The Department carries out its activities in cooperation with other structural subdivisions of the Ministry, federal services and federal state institutions under the jurisdiction of the Ministry, as well as other federal state bodies, state bodies of the constituent entities of the Russian Federation, bodies local government(municipal bodies), 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 of the Government of the Russian Federation on issues related to the established scope of the Department.

4.2. Prepares for approval in the prescribed manner the 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 performs:

4.3.1. Preparation and drafting of the draft federal budget for the next financial year and planning period, as well as proposals for amending the approved federal law on the federal budget for the current financial year and planning period;

4.3.2. Consideration of calculations and justifications of participants in the budget process for the draft federal budget, budgets of state off-budget 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 expenditure obligations of the Russian Federation in the field of education, culture, health care, physical culture, sports, tourism and youth policy, compulsory social insurance and social security, employment of the population, civil science, preparation of proposals for optimization and efficiency improvement budget spending in these areas;

4.3.4. Assessing the risks of changes in federal budget spending on the social sphere and civil science for the next financial year and for the planning period, as well as for the long term due to changes in macroeconomic indicators and the possible adoption of decisions that provide for the emergence of new spending obligations;

4.3.5. Preparation of explanatory notes, reports, analytical materials and calculations for the volume of budget appropriations 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 amending the approved federal law on the federal budget for the current financial year and planning period;

4.3.6. Participation in the drafting and execution of budgets of state non-budgetary funds for the next financial year and for the planning period, including through:

expert evaluation 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 coordination of draft budgets of these funds and the consideration of proposals for making in the process of executing the budgets of the said change funds;

estimates of the forecast for the receipt of insurance premiums 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 the socio-economic development of the Russian Federation and the rates of insurance premiums established by the legislation of the Russian Federation;

assessing the impact of changes in the rates of insurance premiums for compulsory social insurance on the balance of the systems of compulsory pension, social and medical insurance;

estimates of the amount of compensation for shortfalls in budget revenues 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 the data provided by these funds;

4.3.7. Coordination of the work of the supervised chief administrators of the federal budget funds in the preparation of the draft federal budget and its execution;

4.3.8. Participation in the preparation, execution of the consolidated budget list of the federal budget and making changes to it;

4.3.9. Monitoring the execution of the federal budget by the main administrators of federal budget funds, whose activities are coordinated by the Department;

4.3.10. Making proposals on the application of 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 the reports on the execution of the federal budget for the previous period on expenditure supervised by the Department, analysis of the reporting of the main administrators of federal budget funds supervised by the Department;

4.3.12. Participation in the development, approval, implementation and monitoring of the implementation of state programs of the Russian Federation, as well as coordination of the work of the 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 determined by the responsible executor;

4.3.13. Participation in the consideration and preparation of opinions on proposals submitted by the main administrators of federal budget funds supervised by the Department, in terms of budget investments in capital construction projects, activities (enlarged investment projects), real estate objects included in the federal targeted investment program, as well as on making changes to the federal targeted investment program;

4.3.14. Coordination of volumes and documents related to the procedure for distribution and provision of interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation, as well as subsidies to legal entities;

4.3.15. Consideration and approval in accordance with the established Procedure of documents relating to the creation, reorganization and liquidation of federal state institutions, changes in the type of federal state institutions, their transfer to the ownership of the constituent entities of the Russian Federation and municipal property;

4.3.16. Coordination of documents regulating the issues of determining the standard costs for the provision of public services and the standard costs for maintaining the property of federal state 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 state institutions;

4.3.18. Monitoring the improvement of the legal status of federal state (municipal) institutions within the framework of the implementation of the "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 the state integrated information system management of public finances "Electronic budget" and its subsystems, including the harmonization of regulatory legal acts aimed at the creation and development of this system;

4.3.20. Preparation of proposals on remuneration of employees of federal state institutions of the social sphere and civil science, scholarships for students in federal educational institutions, indexation of pensions, benefits, compensations and monthly cash payments;

4.3.21. Supervision of federal budget expenditures on civil science by the main budgetary funds supervised by the Department, the Department of Budgetary Policy in the field of public administration, the judiciary, the state and civil service and the Administrative Department, as well as a general summary of federal budget expenditures on civil science for the purpose of preparing analytical materials;

4.3.22. Coordination of the work of the structural divisions of the Ministry on complex issues of preparation, organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games in 2014 in Sochi, as well as the FIFA World Cup in 2018;

4.3.23. Coordination of the work of the structural subdivisions of the Ministry on issues of interaction with the Russian tripartite commission for the regulation of social and labor relations, including on 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, for 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 drafting of the federal budget for the next financial year and the planning period and the execution of the federal budget for the current financial year and the planning period, as well as on the preparation of budget reporting;

4.3.25. Preparation of proposals on the tariffs of insurance premiums 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 for state pension provision, for additional material support of 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 at the expense of interbudgetary transfers of the federal budget;

implementation of directions and activities of the priority national projects "Health" and "Education", including participation in the preparation of relevant regulatory legal acts;

implementation of development programs of federal and leading classical universities of the Russian Federation, as well as scientific organizations;

implementation State order for professional retraining, advanced training and internships for 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 the XI Paralympic Winter Games in 2014 in Sochi, the XXVII World Summer Universiade in 2013 in Kazan, the International Sports Forum "Russia is a Sports Power" and the FIFA World Cup 2018 and the Confederations Cup FIFA 2017 Football Championship, organizing medical and sanitary and biomedical support for athletes of the national teams of the Russian Federation and a sports reserve for them, as well as organizing and holding cultural programs, festivals and games within the framework of these events;

implementation of 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 (SC "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 budget appropriations from reserve funds;

implementation of 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 of the population;

implementation of the activities of public and other non-profit organizations, including socially oriented ones;

provision of 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 judgments on claims of citizens exposed to radiation as a result of radiation accidents and nuclear tests, in which the social protection bodies of the constituent entities of the Russian Federation are recognized as debtors;

payment of one-time compensations to rehabilitated persons;

4.3.27. Participation in the consideration and preparation of proposals for the financial support of activities related to the implementation of international activities, including:

consideration of draft international and intergovernmental treaties and agreements, interstate targeted 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 abroad participating in the implementation of fundamental research programs, payment of the ruble part of the contribution of the Russian Federation to the international scientific organization "Joint Institute for Nuclear Research", treatment of citizens abroad, as well as on expenses for holding sports events abroad, Olympiads for schoolchildren, 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. Consideration and (or) examination of financial and economic justifications and draft opinions of the Government of the Russian Federation on draft federal laws, preparation of opinions of the Ministry on draft regulatory legal acts of the Government of the Russian Federation and federal executive bodies;

4.3.29. Preparation of materials and conclusions on behalf of the President of the Russian Federation, the Government of the Russian Federation, the Accounts Chamber of the Russian Federation;

4.3.30. Consideration, in accordance with the established procedure, of requests, proposals and petitions of federal state bodies, state bodies of the constituent entities of the Russian Federation, local self-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 appeals of 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 a state secret.

4.5. Organizes professional training of the employees of the Department, their retraining, advanced training and internships.

4.6. Carries out work on the acquisition, storage, accounting and use of archival documents formed in the course of the Department's activities.

4.7. Carries out activities in the field of mobilization training and civil defense.

4.8. Carries out 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 matters within its jurisdiction has the right to:

interact (including correspond) with the relevant federal executive authorities and their structural subdivisions, structural subdivisions of the Administration of the Government of the Russian Federation, management bodies of state non-budgetary funds of the Russian Federation, as well as other federal state bodies, state bodies of the constituent entities of the Russian Federation, local authorities (municipal authorities), as well as departments of the Ministry;

interact in accordance with the established procedure with public authorities of foreign states and international organizations;

hold meetings with the involvement of employees of departments 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 duties between the deputies of the Minister of Finance of the Russian Federation.

7. The structure and staffing of the Department's employees are determined by the Minister of Finance of the Russian Federation.

8. The Department is headed by a director who is appointed and dismissed by the Minister of Finance of the Russian Federation.

The Director of the Department has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation.

Deputy Directors of the Department ensure the organization of work on the implementation of the functions and powers of the Department in the established field of activity in accordance with the distribution of duties between him and his deputies approved by the Director of the Department.

In case of 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 fulfillment of the powers and functions assigned to the Department, and the state of executive discipline;

ensures, in accordance with the established procedure, the preparation for sending to the Government of the Russian Federation of draft acts that require a decision of the Government of the Russian Federation;

ensures, in accordance with the established procedure, the preparation of draft regulatory legal acts of the Ministry in the areas of activity of the Department;

provides consideration and, if necessary, approval of appeals, draft acts and other documents submitted to the Ministry, prepares conclusions on them;

attracts, in accordance with the established procedure, scientific and other organizations, scientists and specialists for the study of issues related to the field of activity of the Ministry;

holds meetings with interested federal executive bodies and organizations on draft legislative and other regulatory legal acts, as well as on other issues within their jurisdiction;

approves drafts of normative 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 of 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 duties 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 accordance with the established procedure, 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;

submits, in accordance with the established procedure, proposals on encouraging the employees of the Department, submitting them for conferment of honorary titles, awarding 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, improve the business skills of its employees;

ensures the organization and conduct of office work in the Department in accordance with the requirements of the Instruction on office work in the Ministry;

organizes the execution and control of documents received by the Department;

ensures the secrecy of the work carried out in the Department;

participates in accordance with the established procedure in meetings of the collegiums 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 activities of the Department 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 government and interdepartmental commissions, councils and organizing committees, collegiums federal executive bodies, events of the Federal Assembly of the Russian Federation, the Supreme State Council and the Council of Ministers of the Union State, the 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 CHANGES
IN THE FORM OF THE BOOK OF INCOME AND EXPENSES
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS,
USING THE SIMPLIFIED TAXATION SYSTEM, AND THE PROCEDURE
COMPLETING THE BOOK OF INCOME AND EXPENSES OF ORGANIZATIONS
AND INDIVIDUAL ENTREPRENEURS USING A SIMPLIFIED
TAXATION SYSTEM APPROVED BY ORDER OF THE MINISTRY
FINANCE OF THE RUSSIAN FEDERATION DATED OCTOBER 22, 2012 N 135H
"ON THE APPROVAL OF THE FORMS OF THE BOOK OF ACCOUNTING OF INCOME AND EXPENSES
ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS USING
SIMPLIFIED TAXATION SYSTEM, INCOME BOOKS
INDIVIDUAL ENTREPRENEURS USING PATENT
THE TAXATION SYSTEM AND PROCEDURES FOR THEIR FILLING OUT"

Based on Article 346.24 of the Tax Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3021; ​​2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112) I order:
1. The form of the Book of accounting for 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 N 135n “On approval of the forms of the Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system , Books of accounting for the 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; Rossiyskaya Gazeta, 2012, December 28) (hereinafter - Order N 135n) to be supplemented with a section V in accordance with Appendix N 1 to this order.
2. Introduce the following changes to the Procedure for filling out the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, approved by Order No. 135n:
1) in paragraph 1.5 the words "(individual entrepreneur - if any)" shall be replaced by the words "(individual entrepreneur) (if there is a seal)";
2) in paragraph 1.6 the words "(individual entrepreneur - if any)" shall be replaced by the words "(individual entrepreneur) (if there is a seal)";
3) the first paragraph of clause 2.4 shall 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), shall reflect 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 by the words "clauses 1.6, 3 and 4 of Article 284 of the Code";
5) the second paragraph of clause 5.6 is recognized as invalid;
6) the third paragraph of clause 5.6 is recognized as invalid;
7) the second paragraph of clause 5.8 is recognized as invalid;
8) the third paragraph of clause 5.8 is recognized as invalid;
9) supplement with 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 for income and expenses of organizations and individual entrepreneurs using the simplified taxation system, and the Procedure for filling out the Book of accounting for 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 Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, the Book of Accounting for Income of Individual Entrepreneurs Using the Patent Taxation System, and the Procedures for Filling Them”

11.01.2017

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT CHANGES

IN THE FORM OF THE BOOK OF INCOME AND EXPENSES

ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS,

USING THE SIMPLIFIED TAXATION SYSTEM, AND THE PROCEDURE

COMPLETING THE BOOK OF INCOME AND EXPENSES OF ORGANIZATIONS

AND INDIVIDUAL ENTREPRENEURS USING A SIMPLIFIED

TAXATION SYSTEM APPROVED BY ORDER OF THE MINISTRY

"ON APPROVAL OF THE FORMS OF THE BOOK OF ACCOUNTING OF INCOME AND EXPENSES

ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS USING

SIMPLIFIED TAXATION SYSTEM, INCOME BOOKS

INDIVIDUAL ENTREPRENEURS USING PATENT

TAXATION SYSTEM AND PROCEDURES FOR THEIR COMPLETION"

Based on Article 346.24 of the Tax Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3021; ​​2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112) I order:

1. The form of the Book of accounting for 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 N 135n "On approval of the forms of the Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system , Books of accounting for the 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; Rossiyskaya Gazeta, 2012, December 28) (hereinafter - Order N 135n) shall be supplemented with the section V in accordance with Appendix N 1 to this order.

2. Introduce the following changes to the Procedure for filling out the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, approved by Order No. 135n:

1) in paragraph 1.5 the words "(individual entrepreneur - if any)" shall be replaced by the words "(individual entrepreneur) (if there is a seal)";

2) in clause 1.6 the words "(individual entrepreneur - if any)" shall be replaced by the words "(individual entrepreneur) (if there is a seal)";

3) the first paragraph of clause 2.4 shall 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), shall reflect income determined in the manner prescribed 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 by the words "clauses 1.6, 3 and 4 of Article 284 of the Code";

5) the second paragraph of clause 5.6 is recognized as invalid;

6) the third paragraph of clause 5.6 is recognized as invalid;

7) the second paragraph of clause 5.8 is recognized as invalid;

8) the third paragraph of clause 5.8 is recognized as invalid;

9) supplement with 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 sales tax that reduces the amount of tax,

paid in connection with the application of the simplified system

taxation (advance tax payments),

calculated on the object of taxation from the type

entrepreneurial activity in relation to

which the sales tax is set

for ____________________________________ 20__

reporting (tax) period

	Date and number of the original document	The period for which the sales tax was paid	Amount of paid sales tax
Total for the 1st quarter
Total for II quarter
Total for half a year
Total for III quarter
Total for 9 months
Total for the IV 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

sales tax, which reduces the amount of tax paid

in connection with the application of the simplified taxation system

(advance tax payments) calculated for the object

taxation from the type of entrepreneurial activity,

in respect of which a sales tax is established,

for the reporting (tax) period"

6.1. This Section is filled in by the taxpayer who has chosen "income" as the object of taxation.

6.2. This section reflects the amount of the trade duty paid, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated on the object of taxation from the type of entrepreneurial activity, in respect of which the trade duty is established in accordance with Chapter 33 of the Code.

6.3. Column 1 indicates the serial number of the registered operation.

6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered operation was carried out.

6.5. Column 3 indicates the period for which the sales tax was paid.

6.6. Column 4 indicates the amount of paid sales tax.