Duration – 48 hours
A The Russian tax system
1. The overall function and purpose of taxation in a modern economy
2. Different types of taxes
3. The tax regulatory framework
B Income tax liabilities
1. The scope of individual income tax
2. Income from employment
3. Income earned by individual entrepreneurs
4. Dividend and other income
5. The comprehensive computation of taxable income and individual income tax liability
6. The use of exemptions and deductions in minimising individual income tax liabilities
C Corporate profits tax liabilities
1. The scope of corporate profits tax
2. Taxable income for corporate profits tax
3. Deductible expenses and tax allowances in deferring and minimising corporate profits tax liabilities
4. The comprehensive computation of corporate profits tax liability
5. Tax accounting for corporate profits tax
D Value added tax (VAT)
1. The scope of value added tax (VAT)
2. The computation of VAT liabilities
3. VAT payment and reporting.
E Unified social tax (UST)
1. The scope of unified social tax (UST)
2. Contributions made by employers for employed persons
3. Contributions made by individual entrepreneurs
F Corporate property tax
1. The scope of corporate property tax
2. The computation of corporate property tax liabilities
3. Payments and reporting requirements
G Tax planning, administration and control
1. The obligations of the taxpayer and/or their agents
2. The procedures relating to tax audit, appeals and disputes
3. The sanctions for tax violations, tax penalties and interest on late tax payments
* The schedule may be subject to change.
Tutors:
Paper F4 — Minckaya Irina
Paper F5 — Soboleva Nadegda
Paper F6 — Тyncherova Zarina (CIPA, DipIFR)
Paper F8 — Leonid Sidelkovskiy
Paper F9 — Soboleva Nadegda
