Review changes in legislation

Information bulletin for II quarter 2019 (Kazakhstan)
Information bulletin
for II quarter 2019 (Kazakhstan)


  • The list of goods for which electronic invoices are issued through the “Virtual Warehouse” module – p. 3
  • Amendments to the Standard Chart of Accounts, National Financial Reporting Standards and Accounting Regulations – p. 3
  • Who is obliged to install cash registers online till July 1, 2019 – p. 4
  • From 2020 it is planned to introduce a penalty for non-use of cash register – p. 4
  • Starting from 2020, it is planned to introduce a penalty for refusing to accept payments using payment cards through the POS terminal – p. 5
  • There have been changes in the implementation of currency transactions from July 1, 2019 – p. 5
  • New in the Regulations of statement of Electronic invoices from July 1, 2019 – p. 7
  • Amendments and supplements have been made to some orders of the Republic of Kazakhstan concerning pension and social payments – p. 8
  • Amendments are made by the Decree of the Government of the Republic of Kazakhstan No. 263 from May 8, 2019 – p. 9
  • Exclusion of a 90% of corrections for personal income tax, with an employee’s income of no more than 25 MCI since 2020 (Project) – p. 10
  • Amendments in taxation of non-residents – p. 12
  • Amendments to the form of an individual's application for the application of tax deductions and a certificate of settlements with an individual – p. 13
  • Labor activity, employment of the population – p. 14
  • Another amendment in legislation on accounting and tax accounting since 2020 – p. 14
  • Expansion of the composition of PIT deductions and their application – p. 15
  • Draft Amendments to the Uniform Rules for Calculating of Average Salaries – p. 16
  • Labor agreements as the reason for labour disputes. Aspects – p. 18
Release prepared jointly with Integrites Kazakhstan

Information bulletin for I quarter 2019 (Russia)
Information bulletin
for I quarter 2019 (Russia)


  • Confirmation of business trip expenses, new rules for the registration to a flight became effective on 25 February, p. 8
  • While providing online services a foreign organisation shall pay VAT, regardless of the date of advance receipt, p. 13
  • The Ministry of Finance has reminded, which VAT rate shall apply if works were performed in 2018, p. 17
  • Since 1 January 2019 changes regarding payment of property tax of organisations came into force, p. 19
  • There was reduced a coefficient of tax rate for expensive cars and was cancelled a benefit for heavyweights, p. 24
  • The Ministry of Natural Resources of Russia has reminded that since 1 January 2019 the scope of reports on waste depends on the class of waste and not on the company category, p. 37
  • The Ministry of Finance has clarified amendments to RAS 12/2000, p. 39
  • Procedure for the provision of a standard deduction on PIT for a child, studying full-time, up to the age of 24 years old, p. 41
  • There was corrected the list of payments, from which no alimony shall be withheld, р. 45
  • HR Records Management, p. 49
  • Important legal changes, p. 55

Information bulletin for I quarter 2019 (Kazakhstan)
Information bulletin
for I quarter 2019 (Kazakhstan)


  • Tax reporting form for 2019 – p. 4
  • Deduction of Obligatory Pension Contributions upon civil law contracts with natural entities, having labor contract – p. 4
  • Correction on IIT (90%) of an employee of several employers – p. 5
  • Payment of social contributions and Mandatory Pension Contributions from an employee’s income not exceeding 25 MCI remains unchanged – p. 6
  • Draft law on compulsory social insurance submitted to deputies – p. 6
  • What natural entities, who have taxes payable need to know? – p. 7
  • Tax benefits of natural entities on mortgage loans – p. 9
  • About compulsory tax declaration – p. 9
  • About changes in fines for tax violations – p. 11
  • Agreement on pensions in the EAEU is scheduled to be signed in 2019 – p. 11
  • EAEU will form a single market of audit services – p. 13
  • About the rules of use of information submitted by banks and organizations engaged in banking operations by State Revenue Authorities – p. 13
  • More than 100 amendments are provided in the projected law on improving the Labor Code – p. 14
  • Changes in the Labor Code (draft) – p. 15
  • Electronic workbooks and electronic labor contracts – p. 17
  • Electronic labor contracts – p. 17
  • On the use of electronic digital signature in the process of labor activity – p. 18
  • QR- code of sick lists – p. 19
  • Approved Rules of work "Labor Exchange" – p. 19
  • Labor Committee launched the “Safe Labor” information campaign – p. 20
  • From January 2019, individual retirement accounts at UAPF JSC will open automatically – p. 21
  • From April 11, 2019, changes are introduced in fees for placing outdoor (visual) advertising – p. 21
  • Since April 2019, the submission of the Declaration on the form 320.00 is canceled – p. 22
  • A phased expansion of the list of goods sold in the Virtual Warehouse is planned – p. 22
  • From April 1, 2019 cash register machine with data communication function is used in the implementation of 350 activities – p. 23
  • The form 130.00 "Declaration on corporate income tax" was abolished from January 1, 2018 and is not subject to filling out upon the results of activities for 2018 – p. 23
  • From January 1, Kazakhstan's electronic service providers must register with the Russian tax authorities – p. 23
  • Changes in the Regulations for the audit on taxes and provision of audit conclusion on taxes – p. 24

Information bulletin for IV quarter 2018 (Russia)
Information bulletin
for IV quarter 2018 (Russia)
  • Additional payment of 2% VAT at your own expense, the Ministry of Finance has clarified consequences for profit tax, p. 9
  • The Federal Tax Service informed that since 1 January 2019 there will be enhanced the closed list of incomes which are not accounted within determination of tax base on profit tax of organisations, p. 11
  • In case of purchase since 1 January 2019 services in electronic form from foreign organisations no obligation of a tax agent arises, p. 15
  • A requirement on provision clarifications to a VAT tax return, the FTS specified what new codes of errors mean, p. 19
  • Since 1 January 2019 there’re effective changes, relating to payment of tax on property of organisations, p. 20
  • The FTS has clarified the procedure for the submission of a unified tax return (calculation) on property tax of organisations in 2018-2019, p. 23
  • The FTS has reminded on legislative changes since 1 January 2019 in the procedure of land plots taxation, p. 26
  • The FTS of Russia recalled its letter with recommendations on tax audits and instruction on tax returns cancellation, p. 35
  • The Ministry of Finance has reminded on changes in the procedure for submission by organisations of an obligatory copy of annual accounting reporting, p. 38
  • Basic changes on PIT in 2019, p. 50
  • Basic changes on insurance contributions in 2019, р. 55
  • HR Records Management, p. 63
  • Important legal changes, p. 68
  • Reference information, p. 81
  • Information on Quality Hotline, p. 83

Information bulletin for IV quarter 2018 (Kazakhstan)
Information bulletin
for IV quarter 2018 (Kazakhstan)
  • Significant changes in 2019, p. 3
  • Limiting values in the Tax Code shall be expressed in MCI (monthly calculation index) instead of MS (minimum salary), p. 3
  • The threshold values for the entities subject to social deductions have changed, p. 5
  • Freelancers who are concurrently engaged by several employers under employment contracts are not obliged to pay OPC, p. 5
  • Introduction of the new paragraph to the Tax Code related to adjustment of individual income, p. 6
  • Recovery of tax debts exceeding 1 MCI from individuals, p. 12
  • Significant changes have been introduced to the Labor Code, p. 13
  • Execution, storage, registration and use of documents in a company, p. 15
  • Law 'On ratification of the Agreement for the procedure of investigation of on-the-job accidents affecting citizens of the Eurasian Economic Community member-states', p. 16
  • The procedure for temporary disability examination, issue of temporary disability certificate and sick leave as in effect, p. 17
  • On monitoring of major tax payers, p. 19
  • Provisions related to horizontal monitoring procedure have been approved, p. 19
  • The new rules for preparing tax reports, p. 20
  • Electronic invoices and Virtual Warehouse Module, p. 20
  • Categorization of tax payers based on the level of risk pertaining to their business activity, p. 21
  • Single Total Payment (STP), p. 23
  • Changes in BCC, land tax rates and radio frequency spectrum fee, p. 24
  • Tax amnesty for small and medium business entities, p. 25
  • Specific aspects of refund of the excess VAT paid when using VAT control account, p. 25
  • Introduction of the Standard Accounting and Tax Records File for tax audit purposes from 01.01.2019, p. 26

  • Information bulletin for III quarter 2018 (Kazakhstan)
    Information bulletin
    for III quarter 2018 (Kazakhstan)
  • Regarding amendments to some legislative acts of the Republic of Kazakhstan on Social Security Issues, p. 3
  • Reporting on civil law contracts, p. 4
  • No bank services are available to individuals who have taxes payable, p. 5
  • Return of the tax amounts paid by mistake, p. 6
  • Return from the budget of the income tax withheld from nonresident’s income, p. 7
  • Since 2019 a progressive PIT imposition scale is introduced for employee’s income not exceeding 25 monthly calculation index (MCI), p. 8
  • Significant changes are to be introduced to the Labor Code, p. 9
  • Minimal calculation indices have been determined for 2019, p. 12
  • Agreement on investigation of job-related injuries within EurAsEC, p. 12
  • Reduction of the list of works restricted for women, p. 13
  • Use of cash registers with fiscal data sending option, p. 13
  • Approval of interstate report form and international group participation statement form and the rules of filling thereof, p. 15
  • Introduction of the Venture Fund notion (amendments to the Tax Code and the Law on investment and venture funds), p. 17
  • Obligation to issue electronic invoices from 2019, p. 17

  • Information bulletin for III quarter 2018 (Russia)
    Information bulletin
    for III quarter 2018 (Russia)
    • We would recommend you to conclude an agreement with a tour operator for the accounting of leisure expenses of employees, p. 8
    • Financials reminded on peculiarities of calculation the ratio for allocation “input” VAT, p. 11
    • Since 1 January 2019 VAT rate will be 20%, p. 15
    • The Ministry of Finance has informed, how to save on property tax, p. 16
    • There were provided clarifications on the criteria for distinction of property types (movable or immovable) for the purposes of applying norms of chapter 30 Tax Code of the RF, p. 19
    • There were legislatively fixed changes in currency laws in the part of recognition a resident as fulfilled liability on repatriation of currency revenue, p. 20
    • Tax Code of the RF doesn’t specify transfer of a taxpayer to a common taxation regime on the ground of a message sent thereto by the tax body on non-compliance with requirements of UAT (STS) appliance, p. 23
    • New procedure of taxation of incomes from saving on interests for the use of borrowed (credit) funds shall as well apply to “old” agreements, p. 35
    • The FSS has approved basic indicators for the calculation of discounts and markups for 2019, p. 40
    • Retirement age has been increased, p. 43
    • There was changed the procedure for migration accounting of foreign citizens, working on the RF territory. 46
    • Important legal changes, p. 48

    Information bulletin for III quarter 2018 (Ukraine)
    Information bulletin
    for III quarter 2018 (Ukraine)


    I. Accounting and taxation, p. 3
    II. Salary Calculation, p. 5
    III. HR Administration, p. 6
    IV. Changes in October 2018 & Perspective Legislation, p. 7

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