Annual Reports 2022: Clerk. Certification - course 24,900 rub. from Clerk, training, Date: November 29, 2023.

Labor relations expert, management consultant, teacher and educational center director.

The head of the Expert Council of “Clerk”, the most authoritative accounting expert on the Runet: gave tens of thousands of consultations to our users.

Ph.D. in Economics, Associate Professor, certified teacher at the Institute of Economic Development of Russia

1. Why is this course important?
What is this course about?

2. Tax reporting: income tax
2022 changes to the Tax Code of the Russian Federation, key clarifications from the Ministry of Finance and the Federal Tax Service and decisions of the highest courts in the 2nd quarter on problematic situations
Complex issues of recognition and documentary evidence of certain types of expenses: material expenses, labor costs, employee bonuses, financial assistance
Rent payments, travel expenses, entertainment expenses, advertising expenses, transportation expenses, losses from marriage, etc.
Creation of reserves and their use in tax accounting
How to distribute direct and indirect expenses in tax accounting
Filling out the income tax return

3. Tax reporting: VAT
VAT declaration
Desk verification of the declaration
Checking the objects of taxation and the procedure for calculating the tax base for VAT
Moment of determining the tax base
Features of determining the tax base when calculating in foreign currency and in conventional units
Checking the conditions for applying VAT benefits
New in VAT rates and the procedure for their application
Checking conditions for VAT deductions
Distribution of VAT between taxable and tax-exempt transactions
VAT recovery
Postponement of VAT deduction to a later period
VAT on the purchase of goods, works, services from foreign companies
VAT return from a tax agent

4. Tax reporting: property tax
Property tax changes 2022
Cadastral and average annual value - on what to pay tax
Problems of determining real estate and movable property
Change in the cadastral value of a taxable object during the tax period
Judicial practice on real estate taxation issues
Filling out a property tax return

5. Tax reporting: personal income tax
Control ratios for filling out the calculation on form 6-NDFL
The procedure for filling out some fields of form 6-NDFL
Calculation of personal income tax on dividends
Material aid. Payment of income in non-monetary form
Payments to non-residents
Fill out 6-NDFL

6. Tax reporting: insurance premiums
Control ratios of the calculation form for insurance premiums
How to submit a calculation of insurance premiums during reorganization
How are daily allowances reflected in the calculation of insurance premiums?
How to reflect payments under the GPA in the RSV
Features of reporting on contributions in the presence of separations
Filling out the RSV

7. We submit annual financial statements for 2022
General reporting requirements
Accounting changes to take into account
Inventory of assets, settlements and liabilities
Features of the formation of individual balance sheet indicators. FSBU 26/2020 “Capital investments”
Features of the formation of individual balance sheet indicators. FSBU 6/2020 “Fixed assets”
Features of the formation of individual balance sheet indicators. FSBU 25/2018 “Accounting for leases”
Cash flow statement (PBU 23/2011)
Explanations to the Balance Sheet and Statement of Financial Results
Events after the reporting date (PBU 7/98). Correction of errors in financial statements in light of the requirements of PBU 22/2010

8. Changes in accounting and taxes 2023
Accounting changes 2023
Tax changes 2023
Accounting policy for 2023

9. Occupational Safety and Health
Occupational safety and health at the enterprise: key points
SOUT - special assessment of working conditions

10. Checks and recommendations of the Ministry of Finance of the Russian Federation to auditors for checking annual reports for 2022