Contents of N6/2017
Regulations on accounting policy for 2018: methodological part of the accounting policy of a non-profit organization
Semenihin Vataliy, head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Non-profit organizations, as well as commercial firms, are required to maintain accounting records and maintain their accounting policies for accounting purposes. As a non-profit organization is generally recognized as a payer of taxes, it must have its own tax policy. In this article, we will talk about the methodology for compiling a non-profit organization's accounting policy.
Keywords: accounting policy, NGO, nonprofit organization.
Features of documentary registration of relations, keeping records and calculations with volunteers
Krishtaleva T.I ., Doctor of Economics, Professor of Accounting, Analysis and Audit Department, Financial University under the Government of the Russian Federation
The article deals with the organization of volunteer work, specifics of documentary registration of relations with them, records and calculations with such employees, characterizes various areas of volunteer activity, justifies the need to formalize relations with volunteers with a civil law agreement that provides opportunities to receive benefits when compensating expenses for volunteers.
Keywords: volunteer, volunteer, cost recovery, personal income tax, insurance premiums, accounting.
Bringing a foreign employee to work in the non-profit organization
Grishchenko Yu. I., Ph. D., associate professor financial management, Financial University under the Government of the Russian Federation, e-mail: firstname.lastname@example.org
The Government of the Russian Federation has developed a set of measures to support and develop volunteerism (volunteering) in Russia. One of the key documents is the «Concept of the development of volunteerism in the Russian Federation until 2025», which is aimed at improving the legal regulation of volunteers (volunteers), implementing measures to support volunteer organizations, increasing citizens’ trust in charitable organizations, etc.
Keywords: non-profit organization, volunteer, volunteer, charitable organization.
Review of changes in legal relations in the sphere of horticulture, farming and holidays from 2019
Grischenko A.V., Chief Editor, auditor Russian Finanse Ministry, Associate Professor of «Finansial Management and Finansial Law» MGUU Moscow Government
Since January 2019, the federal law of July 29, 2017 No. 217-FZ, which will significantly change the legal relations of citizens in the field of gardening and truck farming, will come into force. The law defines two new forms of partnerships, the rights and duties of citizens, the types and forms of organization and management, the procedure for recognizing garden houses – residential. In addition, a specific procedure for regulating the extraction of groundwater for the purposes of household water supply of partnerships is introduced.
Keywords: gardening, gardening, non-profit organizations, partnerships, form, garden houses, apartment houses, non-residential houses, a garden house, water supply, real estate owners’ associations.
Risk of unequitable tax benefit in non-profit organizations
Novikova T.A., certified auditor Russian Ministry of Finance, Ph. D, general director of OOO «TERRAFINANS»
Chigrakova N.M, accountant OOO «TERRAFINANS»
With the appearance in the Tax Code art. 54.1, on unsubstantiated tax benefits, the issue of the procedure for its application in the practice of NGOs as a taxpayer became very relevant. And also an assessment of the possible tax risks of NPOs and their consequences.
According to the explanatory note to the law on amending the tax legislation, the application of the provisions of Art. 54.1 of the Tax Code of the Russian Federation on the one hand, should exclude claims against bona fide taxpayers, on the other – should solve the problem of performing formal actions by the tax authorities.