Answers by our professionals
1. Crystal+ Company
”Can our company include its expenses for handling the bank settlement account into company’s costs when it comes to calculating the single tax if we apply the Simplified Tax System?”
Clause 346.16 of the Russian Federation Tax Code lists costs that are subject for single tax under the Simplified Tax System. The list is conclusive. Subclause 9, paragraph 1 of the aforementioned clause mentions costs associated with payments for services of credit institutions. Banks fall into the category of credit institutions and their services - including the ones to service (maintain) customer’s accounts - are to be included as an expense to compute the single
2. OOO ASS-Transcom
”Under the Agency Agreement our company provides logistic services for goods exported outside of the Russian Federation. What VAT rate shall be applied to the agent's commission?"
Under the Russian Federation Tax Code Clause 164, Sub clause 1, Paragraph 2 works and services for accompanying and shipment of goods exported outside of the Russian Federation that are performed by Russian carriers or similar works (services) have “0” VAT.
3. OOO Atics
”Our company rents a car from its employee under the Lease Agreement and pays monthly rent to the employee as provided in the agreement. Shall these payments be subject to the Unified Social Tax?”
Under Russian Federation Tax Code Clause 236, Subclause 1 Unified Social Tax shall not be applied to payments effected under civil law contracts for conveyance of property for use (including property rights) therein including lease agreements. Therefore, these payments to your employee are not to be included to the base used for the Unified Social Tax computation.
4. Intercomplect Company
”We are a freight carrier across Russia. One of our top professionals has resigned and established his own company with a similar business scope and one week after his resignation several of our customers left us for his new company.
Our company is suffering losses. How to avoid such situations and to protect customer data against such theft?”
With the onset of market relations many types of information became extremely valuable from the commercial standpoint and turn into assets similarly to goods. A fear of losing such assets makes companies install various protection systems in terms of structure and law. In your case the former employee had caused not a material but rather an informational damage. To prevent such situations you have to develop and implement a system to safeguard commercial information against an unauthorized use. And that will require a number of local legal acts which shall regulate ways of accessing and handling your information. A package of data protection documents includes updates to your Human Resource documents (labor contracts, job descriptions) and a Procedure on Company’s Confidential Information, list of company’s documents with confidential information and a nondisclosure paper that your employees sign at resignation.
Your labor contracts must always emphasize a personal liability of your employees for breaching the rules of how to handle confidential information including cases of using company’s confidential data to damage the company through competition.
5. ÎÎÎ Promex
”We are a big supermarket with 120 staff. All our personnel carry material liabilities. The last stock-taking discovered missing inventories and money. How can we ensure the reimbursement of the deficiencies from the guilty personnel and use legal disciplinary measures?"
Personnel directly servicing or using material, commodity or other valuables shall sign a financial liability agreement with his/her employer (full individual or collective responsibility). Russian Labor Code Chapter 39 provides for disciplinary measures and sanctions to be applied for missing material/monetary values if the shortage was officially documented by:
— an Inventory and Inspection Report (supported by accounting documents)
— a conclusion of the company's committee which carried the examination to identify the loss volume and causes.
— an Explanatory Statement by the guilty employee.
The company’s management uses the above documents to issue an order to recover the damage from the guilty employee.
If the employee refuses to indemnify the amount, the company can take the matter to court.
The guilty employee can be also dismissed due to the loss of trust (Russian Labor Code, Clause 81, Subclause 7)
6. ÎÎÎ Interline
”Our company is an international freight carrier. We’ve just signed a contract for delivering humanitarian aid from Europe to Russia. How shall we calculate profit tax on the income we receive?”
Income received as humanitarian aid (assistance) from a foreign country is not included into the profit tax base (see Russian Tax Code Clause 251, Subclause 1, paragraph 6.1 and Federal Law No.95 of 04.05.1999). However, you must remember that any funds, goods, works or services classified as “humanitarian aid” must have a relevant certificate (Russian Government Regulation No.1046 of 17.09.1999)
Thus, the humanitarian aid you deliver must be used as designated and be certified.
7. ÎÎÎ TNK Promtarns
”Our courier got injured in the subway while delivering mail. How shall we pay him his sick leave?”
This injury is considered an accident at work and entitle your worker to 100% of his average salary for the whole duration of his sick leave.
The company shall organize a committee to investigate the case. The committee confirms that the injury is an accident at work. The committee must include a representative of the Social Insurance Fund at your company appointed with the director’s order.
Having investigated the case the committee publishes an Investigation Report where the injury is recognized as an occupational injury.