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30 December 2013

"Taxation and Tax Planning" No.12-2013 published an article titled "Payment of dividends for the interim periods: tax risks".
The article deals with the procedure for making a decision on the payment of dividends (income from eguity) at the end of interim periods; accounting the organization paying the dividends (income), tax consequences of the payment of dividends for the interim periods when the organization is at a loss at the end of the year.


27 December 2013

MCD’s New Year's corporate party held on 26.12.2013 in Krysha Restaurant of the Grand Hotel Europe. The programme included team building intellectual games "That? Where? When?" under the guidance of Boris Burda.


23 December 2013

"Taxation and Tax Planning" No.12-2013 published an article titled "Calculation of the amount of income from transactions in a calendar year in order to recognize them as controlled on the basis of relevant accrual criteria".
The article deals with the criteria for recognition of transactions monitored in terms of tax legislation, accrual limits of recognition of transactions and controlled procedure for calculating the amount of income from these transactions, as well as the deadlines and procedures for completion notification of controlled transactions.


16 December 2013

"Taxation and Tax Planning" No.11-2013 published an article titled "Expenditure records on the payment of bonuses to employees".
In practice, questions about the recognition of the cost of paying bonuses to employees as an expense accounted for taxation of profits arise often. The article describes the accounting of premiums, co-payments and allowances to employees, as well as the official position of the Ministry of Finance of Russia on the legality of inclusion of various types of bonuses in the expenses that reduce the taxable base for income tax purposes.


9 December 2013

"Taxation and Tax Planning" No.11-2013 published an article titled "Recognition of costs for canteens: tax accounting".
The article covers the questions of reflection of the costs of organizations on canteens that provide services to supply its own employees and third parties.


2 December 2013

"Taxation and Tax Planning" No.11-2013 published an article titled "Depreciation charged in respect of property that is no longer used by the organization to generate income“.
The article describes the procedure for calculation of depreciation on fixed assets that are temporarily or permanently ceased to be used by the organization in activities that generate some income, and the impact of such depreciation on the tax base for income tax purposes.