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Newsletter April 2018
Dear Readers, In the new edition of our newsletters, we have compiled an overview of recent changes in the field of labor, administrative and tax law. For your questions the experts of our company are at your disposal.
1. New blank forms for notifications addressed to the Ministry of Internal Affairs of Russia about the employment of foreigners in the territory of Russia
The employment of foreigners, in particular highly qualified specialists, requires that the employer shall comply with migration laws and regulations (for example, the registration of foreigners at the place of abode) as well as with the laws and regulations relative to the legal status of foreign citizens in Russia (for example, notification of competent authorities about the conclusion/rescission of employment agreements, notification on the amount of pay actually received by the highly qualified specialist employee etc.) The authority to supervise the above lies with the Ministry of Internal Affairs of Russia.

For the purposes of compliance with the Federal Statute dd. 25 July 2002 г. N 115-FZ "On the legal status of foreign citizens in Russian Federation" the Ministry of Internal Affairs of Russia adopted new blank forms, including for:

  1. application of the foreign citizen for his/her employment as a highly qualified specialist;
  2. notification on the fulfillment by the employer of the obligation to pay the agreed salary to the highly qualified specialist employee;
  3. notification on the conclusion of an employment agreement with the foreign citizen making an education course in Russia.
Moreover, the procedure for the employer notifying on the fulfillment by the employer of the obligation to pay the agreed salary to the highly qualified specialist employee was clarified too.

(Order of the Ministry of Internal Affairs of Russia dd. 10.01.2018 N 11 "On the blank forms and the procedure for notification of the Ministry of Internal Affairs of Russia or its territorial unit on the employment of the foreign citizen (or stateless person) in the territory of Russian Federation")
2. Ministry of Construction clarified on the issue of obligatory membership with a self-regulatory organization, depending on the type of performed activities
In the Letter dd. 19.03.2018 N 11077-АЕ/02 the Ministry of Construction of Russian Federation informs that the preparation of area planning documentation (in particular, area planning project, land surveying, identification of elements of planning structure, land plot lining, setting boundaries for the capital construction project).

On the opposite, the surveying of the construction elements of buildings (in particular, surveying of the soil condition at the footing of the building, the construction elements of the footing), as clarified in the Letter, is a special type of engineering surveying (Decree of the Government of Russia dd. 19.01.2006 N 20) and require the member status with a self-regulatory organization in the field of architectural and constructional projecting.
3. Investment deduction: alternative to amortization
From 01.01.2018 on the taxpayers may make use of the investment deduction to decrease their profit tax base, regard being had to the statutes of --- of Russia. Investment deduction is a tax privilege which allows the one-time deduction of all or almost all expenses made on fixed assets in a given tax period.

Both the federal and regional profit tax base is decreased by using the investment deduction (art. 286.1.2 and 286.1.3 of Tax Code of Russia). Eligible for the investment deduction are, for example, expenses on purchase, construction, re-construction, re-equipment, modernization of fixed assets pertaining to the amortization groups as determined by law (art. 286.1.4 of Tax Code of Russia). By using an investment deduction the taxpayer loses the right to amortize the expenses in question (art. 286.1.7 of Tax Code of Russia).

In the Letter dd. 23.03.2018 №03-03-06/1/18609 the Ministry of Finance of Russia clarified that the use by the taxpayer of an investment deduction as to certain expenses makes it impossible to subsequently switch to amortization, even if the taxpayer could not benefit from the investment deduction, because the profit tax base was zero in the relevant tax periods.

The Letter clarifies further that the losses (which may be due to, inter alia, the investment expenses) are eligible for the loss carry-forward to the subsequent tax period(s) in which the taxpayer makes use of investment deduction.
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