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  Changes in accounting 2013

English version > News > Changes in accounting 2013

28.02.2013

Major changes since 2013 in connection with the entry of the Federal Law "On Accounting» № 402-FZ of 06.12.2011 into force.

1. The range of persons whom covers this Federal Law. In addition to organizations, affiliates, businessmen and lawyers, the law must comply with state agencies, local governments, state governments and regional budgetary funds, the Central Bank of the Russian Federation. Article 2 of the Federal Law № 402-FZ.

2. The law allows accounting only by the head of a small and medium enterprises, the rest should assign responsibilities to the accountant. The head of the credit organization is obliged to place accounting for the chief accountant. Clause 3 of Article 7 of the Federal Law № 402-FZ.

3. Introduced requirements for the chief accountant. It should have a higher professional education; professional experience of at least 3 years of the last five calendar years, and in the absence of higher education in the field of accounting and auditing  - at least 5 years out of the last 7 calendar years. Paragraph  4 of Article 7 of the Federal Law № 402-FZ.

4. Abolished mandatory use of standardized forms of primary documents. Now forms of primary accounting documents should approved by the head of the organization. Their conformity with the approved standardized forms are not required. But it is necessary that the primary document should contain a list of mandatory details. Also, now primary documents can be made not only on paper, but also (or) in the form of an electronic document signed by EDS(Digital Signature). Article 9 of the Federal Law № 402-FZ. (Letter to the Russian Finance Ministry of 25.12.2012, the N 03-03-06/2/139)

5. The law does not establish a deadline for providing the tax office's annual and quarterly reports. The law contains instructions only to the mandatory annual report copy, which provides to the state statistics agency (deadline - not later than 3 months from the end of the year). Thus, from January 1, 2013 the organization is not required to provide the quarterly financial reports (Letter from the Russian Ministry of Finance 23.10.2012 № 03-11-09/80). Article 18 of the Federal Law № 402-FZ, pp.5 § 1 of Art. 23 of the Tax Code.

6. The norm about the exemption of bookkeeping by the organizations using simplified tax system is unavailable now. The new law provides a simplified method of accounting, including simplified annual accounting (financial) statements for small businesses. Article 6, paragraph 10 of Part 3 of Art. 21 of the Federal Law № 402-FZ. Pay attention to the order of the Ministry of Finance of  the Russian Federation from 18.12.2012, № 164n.

7. Limited liability of chief accountant, who is now responsible only for accounting itself. Adjusted procedures for disagreements between the head of organization and the chief accountant. In case of disagreements the chief accountant complies with the head only by his(head) written order. This is where the head of organization is responsible alone. Article 7 of the Federal Law № 402-FZ.

 

Financial statement’s changes in the Tax Code in 2013:

According to the PP. 5 § 1 of Art. 23 of the Tax Code, the organization have to provide only the annual financial statements to the tax authorities: "Taxpayers are required:

- to provide the book of income and expenses and business operations at the request of the tax authority to the tax authority at the place of residence of the individual entrepreneur, the notary engaged in private practice, the lawyer who established the Law Office by themselves;

- to provide the annual accounting (financial) statements to the tax authority at not later than three months after the end of the year, except when the organization is in compliance with the Federal Law N 402-FZ is not obliged to keep records."

 
Changes in the Rosstat requirements from 2013 concerning the accounting statements:

According to the Order of the Federal Service of State Statistics (Rosstat) on December 29, 2012 № 670 “About approval mandatory providing of the annual accounting (financial) statements copy”:

- "6. The annual accounting (financial) statements copy consists of: the balance sheet, income statement and application to them ...

- 7. The annual accounting (financial) statements copy should be provided not later than three months after the end of the reporting period."



Теги: Accountancy Law, Financial Statement, Individual entrepreneur, Primary accounting documents, STS, The Ministry of Finance of the Russian Federation



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