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Rate of Exchange 17.01.2019

86,02 -0,32
66,76 -0,32
76,14 -0,81
67,57 -0,65
Source: ЦБ РФ

dollarcalculatorAccording to the general rule, tax residents of the Russian Federation don't have the right to set-off of taxes paid outside Russia. However, if the country where the tax has been paid, there is an agreement (contract) for the avoidance of double taxation with the Russian Federation, when deciding the matter about set-off , it is necessary to be guided by the rules of the this agreement (contract).
In order to take an advantage of this agreement, the individual person must submit to the tax authorities the documents confirming that:
- That the person is a tax resident of another country, in respect of the agreement;
- That the earned income tax paid (the fact of tax payment be confirmed by the tax authority of a foreign country).

property taxThis tax must paid by:
- Russian organizations;
-Foreign organizations, carrying on business in Russian Federation through the permanent representative offices;
- Foreign companies which have immovable property on the territory of the Russian Federation.
-Individual employers and natural persons are the taxpayers of personal property tax.

income taxIncome tax on individuals (Personal income tax) this is a tax, by which the personal income is levied, from citizens.
1) Tax residents of the Russian Federation
2) Citizens receiving income from the sources in the Russian Federation, who are not tax residents of the Russian Federation
In general, the personal income tax is deducted directly from the income, reducing the amount received by an individual in his arms.
Tax residents of the Russian Federation are the payers of personal income tax. They must pay the tax on personal income from all their earnings sources.

vatTax rate:
18%, with the exception of cases indicated below:
10% when realization:
- of separate food commodities(provisions)
- of single commodities for children
- Periodicals, except periodicals of advertising or erotic nature;

profit taxTax on profits must be paid:
- Russian organizations (i.e. juridical entity).
- Foreign organizations carrying out its activity in Russia Federation through a representative offices, and (or) receiving profit in Russia.
Companies using the simplified system of taxation are exempt from paying the profit taxes, as well as the organizations which pay the single tax on imputed income for certain activities.

funny taxThe general system of taxation

This is a form of taxation in which the organizations must maintain the accounting records in full volume and provide the tax accounts. But it concerns only those organizations and individual entrepreneurs who do not apply the special tax regimes. The general system of taxation is very complicated, but also very flexible one.
In the event, that while the registration of the organization or of the registration as an individual entrepreneur you have not filed an application for the transition to special tax regime, then you will have to apply the general tax regime.

  Applying the general system of taxation, the taxpayers - organizations and individual entrepreneurs must in due order maintain accounting and tax records and submit the accounting and tax reporting to the tax authority.
As well as while applying the general tax regime it is necessary to calculate and pay all general taxes. Such as:

-value-added tax , VAT with a rate of 0%, 10% and 18%
-property tax, with a maximum rate of 2.2%.
-corporate income tax at a rate of 20%. (except for the self-employed);
-personal income tax
-insurance contributions (fees) to the state off-budget funds.

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