Date of receipt of income in the form of subsistence allowance for traveling work
The Ministry of Finance of Russia in its letter No. 03-04-06/10296 dated 07.02.2024 clarifies that the date of receipt of income in the form of per diem allowance for traveling work is the date of payment of income. Read more
Personal income tax on material benefit
There was a moratorium until the end of 2023 - the authorities exempted material benefit from personal income tax for this period (paragraph 90 of Article 217 of the Tax Code).Read more
Special regime for the accrual of penalties extended
The Government has extended until December 31, 2024 the existing special regime for the accrual of penalties on tax arrears.Read more
FAS 14/2022 "Intangible Assets"
From 01.01.24 organizations are obliged to apply the new FSAS 14/2022 "Intangible Assets" instead of the previously effective PBU 14/2007. Read more
Passing a desk audit on VAT refund
Client
International company.
Activity: Wholesale of additives.
Objectives
Passing a tax audit and reimbursement of VAT claimed for deduction in Q2 2023. The situation was complicated by the fact that the client's supplier filed an amended VAT declaration during the period of the desk tax audit, zeroing out the sales ledger data and causing a tax gap.
Work stages
- Preparation of a response to a request from the Federal Tax Service.
- Preparation of documents to respond to the demand.
- Accompanying the client during an on-site inspection of the client's office or warehouse.
- Preparation of documents and information to defend the client's position on the correctness of tax base formation for export supplies.
Result: VAT was reimbursed in full (RUB 6.5 million).
Implementation of EDM in terms of HR documentation, expense reports and travel vouchers
Client
Representative office of a foreign company.
Sector: pharmaceuticals.
Objectives
Implementation and transition to EDM for personnel records, advance reports and travel vouchers.
Term: 4 months.
Work stages
- Gathering business requirements.
- Description of processes.
- Proposal and coordination of automation options with the client.
- EDM implementation in the following order: HR documents, advance reports, travel vouchers.
- Training of the client's employees.
Result: Automated HR document flow processes, reduced labor costs of the client’s employees on HR administration, minimized the main risks of the company on personal income tax, associated with the lack of documents confirming the economic feasibility of expenses on company cars.
Customization in “1C:Comprehensive automation” of invoice file upload and customs cargo declaration at import
Client
A Russian company with foreign founders.
Activity: Wholesale trade in machinery, equipment and tools for agriculture.
Objectives
Develop and implement in 1C:Integrated Automation a block for uploading Excel file with invoice and XML file with GTC from customs.
Term: 1 month.
Work stages
- Development of a file template for uploading.
- Agreeing the file format with the broker.
- Setting up the upload in 1C:CA.
- Connection of users to the upload.
Reduction of labor costs and minimization of errors in the process of receipt of goods on more than 100 items from the supplier-importer and automatic loading of GTE with a breakdown by sections.
Refund of overpayments on advance payments because of incorrect company details specified in the FCS personal cabinet
Client
Russian company with foreign founder.
Activity: Wholesale trade in other machinery and equipment.
Objective
Refund of overpayments on advance payments.
Term: 1 month.
Work stages
- Analysis of the status of a personal account in the personal cabinet of a foreign trade participant organization.
- Detection of the balance of unaccrued funds.
- Detection of erroneous information on bank accounts in the personal cabinet of a foreign trade participant organization.
- Interaction with the Federal Tax Service for entering correct bank details into the personal card of the organization.
- Application for refund of advance payments under the ELC.
Result: Returned 1.8 million RUB of overpayments on advance customs payments to the company’s settlement account.
Passing a desk audit for refunding VAT
Client
Russian company.
Activity: Wholesale trade.
Objective
It is necessary to return funds to the company's settlement account (VAT refund).
Term: 3 months.
Work stages
- Preparation of the content of a response to an IFTS demand.
- Preparation of documents for the response to the FTS claim.
- Accompanying the client during an on-site inspection of the client's office and warehouse.
- Assisting the CEO during questioning at the commission of the FTS regarding VAT refunds.
Result: Obtaining a positive decision of the Federal Tax Service on VAT refund in the amount of RUB 113 mln and refund of funds to the company’s current account.
Maintaining accounting records in Navision (Microsoft Dynamics NAV)
Client
Two Russian legal entities.
Activity: Wholesale of electronic and telecommunication equipment and spare parts.
Objectives
The client recently migrated to new software. It was necessary to quickly accept the work and maintain full-fledged accounting in Navision.
Work stages
- The client conducted four 2-hour training meetings on the program for Konsu employees and provided instructions on how to use the system.
- Konsu has contracted a contractor to advise the client on Navision for support when required.
- Prepared memos on working in the Navision system.
- We made checklists for each block of work.
Konsu keeps accounting records in Navision for all assigned areas. According to the results of the first month, we have already performed all the work independently without additional clarifications from the client. At the moment Konsu has a group of specialists with extensive experience in the system and are ready to train and take on new tasks related to accounting in the Navision system.