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News of the Federal Legislation


The declaration on the tax on profit of organizations shall be submitted in the new form for first half year 2008
2008-06-04 08:00

NEWS OF THE FEDERAL LEGISLATION

The declaration on the tax on profit of organizations shall be submitted in the new form for first half year 2008

The Order of the Ministry of Finance of Russia N 54n of May 5, 2008 (document is in Russian) coming into force since July 1, 2008, approves the form of the tax on profit of organizations and the Procedure for completion thereof.

The amendments made to part two of the RF Tax Code (document is in Russian) by the Federal Act N 216-FZ of July 24, 2007 (document is in Russian), are taken into account in this Order: for example, specific features of consideration of incomes and expenditures at acquisition of an enterprise, as property capital.

  At submission of primary declaration to a tax body, in the requisite "correction number" shall be written "0-" , as submission of specified declaration - correction number shall be written as "1-", "2-" etc. (before enforcement of this Order, correction number should be written in the declaration otherwise: 1- primary, 3- correction).

At filling of Title list of the tax declaration, it is necessary to specify taxable (accounting) period, for which the declaration is submitted as code. Double-digit codes determining taxable (accounting) period are brought in the Annex 1 to the Procedure for filling of the declaration.

A part of made amendments are of technical character.


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