Accounting support - is continuous provision of reliable and generalized information about the financial position of the business to the customer. It represents information about the terms of payment and the amount of taxes, about liabilities and assets, and other financial and business information about the organization.

CFO is responsible for financial risk management of the company and is also responsible for data analysis and financial planning. CFO directly assists the Director of company in strategic and operational management issues. Our experts will help both start-up company and experienced organizations in important management decisions.

Often, organizations are faced with the legal accounting issues that require the involvement of qualified specialists. Also organizations need to support controversial situations. We will help you to solve these issues and situations.

Consulting - is an advice in the field of accounting, taxation, civil law, labor law, and finance, which is provided both orally and in writing, depending on customer needs. Consultations can be conducted by phone, using Skype or face to face.

We offer rent of the legal address for the organization in the office of our company. We also offer postal and secretarial services, which involves the collection and transmission of all correspondence to the customer.

I.General rules

§ 1.Scope.

General rules determine the order of execution of services depending on the customers' needs, and establish the cost of services and the amount of the compensation costs. 

§ 2.Client and the Executor.

(1) Customer is a person: - who trusts to the Executor; - whose transaction costs are greater than the cost of the Executor when providing services; - who pays for the services in a timely manner on the basis of a contract or invoice.

(2) Executor is a Limited Liability Company "Agency of System Financial Decisions KONTO ".

§ 3. The concept of service. Service is an action that is carried out by the Executor for the Client.

§ 4. Rate/hour, tariffs and costs.

(1) Rate/hour (RH) is 1437 rubles for hour of work by specialist of the Executor.

(2) The tariff is a system of rates for various services rendered by Executor.

(3) Compensation expenses are expenses that are produced by Executor and that are required to perform the services. These expenses are paid separately in accordance with §§ 25-31

§ 5. Contract.

(1) The contract is concluded in writing before the services are carried out.

(2) Cost of executed services could be higher than it is determined by present rules only in the case of drawing up of additional agreement.

(3) If the preliminary cost of services is unreasonably high for the Client, then as agreed the cost can be reduced in accordance with proportional decrease in the volume of services.

§ 6. The group of specialists.

Executor is entitled if necessary to involve third-party specialists to perform services only in agreement with the client.

§ 7. Group of clients. If the service is performed for the group of clients then the payment is made only once.

§ 8. The procedure of payments.

(1)The final payment is made when the work is finished.

(2)The payment is made during 3 banking days from the invoice date or in accordance with the terms of agreement.

(3)In case of delay of payment, client must pay a penalty that is 0.5% of the total amount of the debt for each day of the delay, but no more than 45% of debt .

(4)Executor is entitled to suspend the performance of services in case of non-payment of two regular payments in accordance with §14.

§ 9. Advance payment.

(1)The Executor is entitled to receive an advance payment from the client for the upcoming compensation expenses in accordance with §§ 26-31.

(2)The Executor is entitled to receive an advance payment for future services.

§ 10. Calculation of cost

(1)Calculation of the cost of services is performed in accordance with current rules. Invoice and cost calculation are performed within 3 days after the service was rendered.

(2)In the calculation it is indicated the list of the executed services, procedure for determining the value in accordance with current rules, and a list of compensation costs with prices.

(3)If the customer has paid a fee without calculation, he is entitled to demand it.

 

II.Regulations of tariff’s applications.

§ 11. Determination of Tariff

(1) Cost of services is determined on the basis of the tariffs indicated in Tables A-G related to current rules, depending on the amount of the issue.

(2) For one contract (issue) the price of services is defined as the sum of the tariffs.

§ 12. The boundaries of the definition of tariffs

(1) If different tariffs are applied to the individual parts of services, therefore Executor should receive separate fees for different parts of service. Total sum of fees cannot exceed the amount that is calculated in accordance with the highest tariff for the whole service. If the need of rendering of this service has disappeared and works were performed partially, then the payment from the Client will be proportional to the volume of rendered services.

(2) If the break less than 2 years arose during the performing of the service, then Executor will receive a fee for the entire service. If the break is more than 2 years then Client should pay the part of the performed service, and further the task is considered in a new way.

§ 13. Single payment Single payment is applied in cases when it is taken into account in current rules.

§ 14. Regular payment

(1) Executor can agree with the Client regular payment for the performance of regular services carried out on a regular basis. The agreement is concluded in writing for a period no less than one year.

(2) The agreement is not applicable for: - Additional services (item (4) §21) - Consultations (§ 15) and representation the administrative authorities (§§23,24)

 

III. Consultations

§ 15. Consultations.

Consultation is a verbal advice in the field of accounting, taxation, civil law, labor law and finance.

Cost is determined on the basis of tariffs specified in Table A.

§ 16. Certificate

Certificate is an external or internal informational document, produced by Executoron demand of Client. The cost for preparation of certificates is determined in the base of tariffs indicated in Table A.

§ 17. Examination.

(1)Examination is the research in the field of accounting, taxation, civil law, labor law, and financial analysis in order to obtain answers to questions of clients.

(2)Types of examination include: tax optimization, accounting expertise, restoration of accounting, participation in the Client’s qualification commission of employees of financial services, financial analysis, transfer (creation) of reports in IFRS. Any other services can be made after coordination with the Client.

(3)The client is entitled to receive a written report on the examination with the conclusions (answer) made by Executor. The deadline for the report is agreed separately and cannot be more than one month.

(4)The cost of examination is determined in the basis of tariffs specified in Table A.

 

IV. Accounting services

§ 18. Accounting services.

(1)Accounting services are: - constant interaction between the Client and the Executor that is aimed to the formation of a documented systematic information about the facts of economic life, assets, liabilities, sources of financing, income, expenses, and other objects and also preparation of accounting and tax reports on its basis; - provision of reports to interested users in time.

(2)Accounting services are registered by written contract.

 

§ 19. The technological process of accounting service.

The process consists of the following steps:

(1)Conducting of a qualified diagnosis of Client's business in order to create an optimal scheme of accounting support. It is carried out at the beginning of cooperation and further as necessary. The service is provided free of charge. Its result is the conclusion of the contract.

(2)Identification (collection) of information (documents) about the facts of economic activity. It is carried out by agreement, but at least once a month. Its result is to obtain complete and accurate information and registration of primary documents. Additionally, electronic information that is compatible with the software used by the Executor may be provided.

(3)Registration of economic activity in the software used by Executor. If the information is received in electronic format, it is required reconciliation with primary documents. The result is a database of facts and economic activity created in the software product.

(4)Formation and submission of reports to interested users at required terms. The result is a necessary package of statements and evidence of its submission (a stamp on the statements or protocol of electronic submission or postal notification).

§ 20. Types of services for accounting support.

(1)The Client is entitled to choose all or several types of services of accounting, based on the principles of separability of services and their independent performance.

(2)Types of services for accounting support:

a.creation of a database on the basis of software, regular updating and provision of remote access of the database to the Client (cloud technology);

b.accounting of banking operations;

c.accounting of cash transactions;

d.accounting of sales;

e.accounting of purchase;

f.accounting for manufacturing transactions;

g.accounting for fixed assets and intangible assets;

h.accounting for loan and lease agreements;

i.staff accounting;

j.accounting for salaries;

k.transactions of closing the period;

l.function of chief accountant;

m.formation and submission of tax and accounting statements;

n.formation of reports and other information for the different users.

(3)The cost of accounting support is determined on the basis of the tariffs indicated in Table B.

§ 21. Integrated tariffs for accounting services.

(1)Integrated tariff for accounting services is a tariff that is provided for Clients who have signed a contract of accounting services for separate entity (legal entity or individual entrepreneur).

(2)Integrated tariff includes the following services:

a) creation of a database on the basis of software, regular updating and provision of remote access of the database to the Client (cloud technology);

b) accounting of bank operation of one settlement account;

c) accounting of sales provided that documents(bills, statements, invoices) are transferred in electronic format, except commission trades;

d) accounting of purchase provided that documents(bills, statements, invoices) are transferred in electronic format, except commission trades; e.accounting for manufacturing transactions;

f) accounting for fixed assets and intangible assets;

g) accounting for loan and lease agreements;

h) staff and salaries accounting, using only system of rates of salaries;

i) transactions of closing the period

j) function of chief accountant;

k) formation and submission all necessary tax statements.

(3)The cost of integrated tariff is divided into two components:

1.when performing services specified in item (2) except for subitem h, cost is determined in the base of tariff that is multiplied by coefficient of difficulty indicated in Table С.

2.cost of service specified in item (2) subitem h is determined in accordance with item B-10.13 of Table B.

(4)If the Client need additional services for accounting services, then tariffs that is indicated in Table B additional services is applied.

§ 22. The function of chief financial executive (CFO).

(1)Service function of CFO implies the creation and functioning of financial system that is aimed to maximization of profit and/or to maximization of value of Client’s business.

(2)The service consists of the following units:

a) macro level - strategic planning, evaluation of current position and and prediction of the company’s activity;

b) organizational function for the creation and functioning of financial department;

c) tactical and operational activity – management of attracted means, monetary fund and current assets, development and implementation of tax optimization, information support for internal and external users, planning, accounting and coordination of business, maintenance of economic security of the company, providing of efficiency of business.

(3)Cost of services is determined by the agreement and consists of a regular payment (§ 14), and a bonus for the result (profit, value of business).

 

V.Legal assistance

§ 23. Participation in tax inspection

(1)Service participation in tax inspection implies professional support of Client to ensure minimum detriment in case of tax inspection.

(2)Service implies formation of copies of documents, reports, certificates, statements of objections, provision of explanations and arguments.

(3)Executor’s fee, except for the compensation cost is determined on the basis of tariffs specified in Table A. 

§ 24. Refund from the Social Insurance Fund

(1)Service refund from the Social Insurance Fund implies preparation of documents and reports that aim to returning funds to the Client’s account that were spent on the payment of social insurance benefits and hospital benefits.

(2)Executer’s fee is determined on the basis of the tariff specified in Table A.

 

VI. Compensation costs.

§ 25. VAT

VAT that is 18% is added to the cost of services. If the Executor uses a simplified system of taxation, VAT is not added.

§ 26. Fees for postal services, telecommunication services.

Executor is entitled to reimburse postal and telecommunication costs, in accordance with tariffs specified in Table D. 

§ 27. Package of documents (document management, document preparation)

Executor provide photocopies of documents according to Client's order, tariffs are indicated in Table D.

§ 28. Business trip

Client shall reimburse the Executor the costs for travel, accommodation and per diem, tariffs are indicated in Table D.

§ 29. Courier services.

The cost of courier services is determined in accordance with the tariffs that are specified in Table D, other address should be agreed with the Client.

§ 30. Duty.

Duty is a payment that is paid to the government authorities and notaries, and they are determined on the basis of the legislation.

§ 31. Postal and secretarial services.

(1)Postal and secretarial service is a service for the provision of the legal address of the legal entity, which includes receiving post and forwarding it to theClient. Cost of services is determined on the basis of the tariff specified in Table D.

(2)Within postal and secretarial service the office space could be provided for the Client in case of tax inspection. Cost of service is determined on the basis of tariffs specified in Table D.

 

VII. Final provisions.

§ 32. Other types of services.

(1)Executor can provide other service that is not included in current rules in the area of finance, taxes, accounting, civil and tax law.

(2)The cost of service is determined by analogy with present rules.

§ 33. The responsibility of Executor.

(1)Executor is responsible for compliance of provided services to the requirements of government regulations and is responsible for safety of documents provided by Client documents.

(2)Client is responsible for accuracy and completeness of the information, timely and proper provision and execution of documents for Executor.

(3)In case of dispute the parties take all measures to resolve a dispute through negotiation.

(4)Liability of the parties is determined by the legislation of the Russian Federation.

§ 34. Confidentiality.

Executor keeps secret the information and data that is provided by Client except public information.

Tariffs

Fees for consultation and legal assistance (Table A)   
Code Type Name Unit of measure Tariff (rubles) Description
a-1 service consultation hour from 2/10 to 10/10 RH § 16
a-2 service examination hour from 10/10 to 30/10 RH § 18
a-3.1 external extract from the register  unit 432 § 17
a-3.1.1 external extract from the register (urgent) unit 863 § 17
a-3.2 external information about the status of settlements with the budget unit 432 § 17
a-3.3 external reference about opened bank account unit 432 § 17
a-3.4 external statement about the change of tax treatment unit 854 § 17
a-3.5 external obtaining of insurance number of the individual personal account unit 432 § 17
a-4.1 internal draft of model agreement unit 1079 § 17
a-4.2 internal payment order unit 54 § 17
a-4.3 internal payment order for the payment of taxes and duties unit 81 § 17
a-4.4 internal payment order in foreign currency unit 108 § 17
a-4.5 internal transaction passport unit 324 § 17
a-4.6 internal order for buying (selling) of currency unit 108 § 17
a-4.7 internal cash order unit 54 § 17
a-4.8 internal advance report with 5 and less attached documents unit 162 § 17
a-4.8.1 internal advance report with more than 5 attached documents document 32 § 17
a-4.9 internal certificate for business trip and advance report on the business trip unit 324 § 17
a-4.10 internal warrant for receipt unit 216 § 17
a-4.11 internal consignment note, invoice, universal transmission document less than 10 positions unit 126 § 17
a-4.11.1 internal consignment note, invoice, universal transmission document more than 10 positions position 13 § 17
a-4.12 internal certificate of completion, invoice unit 126 § 17
a-4.12 internal report of receiving-transfering of fixed assets unit 268 § 17
a-4.14 internal order on hiring, moving, dismissal unit 268 § 17
a-4.15 internal staff list line 36 § 17
a-4.16 internal report on the return of funds to customers unit 216 § 17
a-4.17 internal journal of the cashier-operator line 54 § 17
a-4.18 internal adding reference data in the database 1C hour 5/10*RH § 17
a-5 service participation in tax inspection hour from 20/10 to 40/10 RH § 24
a-6 service refund from the Social Insurance Fund hour from 10/10 to 20/10 RH § 25

Tariffs for accounting support (Table B)   
Code Name of service Unit of measure Tariff (rubles) Description
b-1 support of the database in 1С software products and providing remote access to it database 863 item 2а) § 21
b-2 Banking operations   
b-2.1 bank statement operation 18 item 2b) § 21
b-2.2 the maintenance of internet banking operation 81 item 2b) § 21
b-2.3 bank statement in foreign currency line 27 item 2b) § 21
b-2.4 report for the client about the operations in the account report 162 item 2b) § 21
b-3 Cash transactions   
b-3.1 accounting of cash order document 18 item 2c) § 21
b-3.2 preparation of cashbook sheet 18 item 2c) § 21
b-3.3 calculation of limit of cash accounting order 539 item 2c) § 21
b-4 Operations of selling   
b-4.1 accounting of consignment note and by invoice (universal transmission document) up to 10 positions document 126 item 2d) § 21
b-4.1.1 accounting of consignment note and by invoice (universal transmission document)  more than 10 positions line 13 item 2d) § 21
b-4.1.2 accounting of consignment note and by invoice (universal transmission document) when transferred to an electronic format document 63 item 2d) § 21
b-4.2 report to Principal about sales hour 10/10*RH item 2d) § 21
b-4.3 report of Commission agent about sales hour 10/10*RH item 2d) § 21
b-5 Operations of purchase   
b-5.1 accounting of consignment note and by invoice (universal transmission document) up to 10 positions document 126 item 2e) § 21
b-5.1.1 accounting of consignment note and by invoice (universal transmission document)  more than 10 positions line 13 item 2e) § 21
b-5.1.2 accounting of consignment note and by invoice (universal transmission document) when transferred to an electronic format document 63 item 2e) § 21
b-5.2 report to Principal about sales hour 10/10*RH item 2e) § 21
b-5.3 report of Commission agent about sales hour 10/10*RH item 2e) § 21
b-5.4 accounting of Cargo Customs Declaration on import document 126 item 2e) § 21
b-6 Manufacturing and service transactions      
b-6.1 requirement-invoice up to 10 positions document 144 item 2f) § 21
b-6.1.1 requirement-invoice more than 10 positions line 14 item 2f) § 21
b-7 Accounting for fixed assets and intangible assets   
b-7.1 acceptance for accounting of fixed assets and intangible assets unit 252 item 2g) § 21
b-7.2 modernization of fixed assets and intangible assets unit 252 item 2g) § 21
b-7.3 write-offs (sale) of fixed assets and intangible assets unit 252 item 2g) § 21
b-8 Management of operations for credit, lease payments agreement 180 item 2h) § 21
b-9 Staff accounting   
b-9.1 accounting of employment of the employee employee 180 item 2i) § 21
b-9.2 staff changes employee 90 item 2i) § 21
b-9.3 accounting of dismissal employee 90 item 2i) § 21
b-9.4 staff list line 36 item 2i) § 21
b-9.5  holidays employee 180 item 2i) § 21
b-9.6 absence from work employee 36 item 2i) § 21
b-9.7 return to work employee 36 item 2i) § 21
b-9.8 business trips employee 108 item 2i) § 21
b-9.9 personalized account in the Pension Fund employee 647 item 2i) § 21
b-9.10 information about the average number of employees declaration 1079 item 2i) § 21
b-10 Management of salaries operations   
b-10.1 timesheets of working time (filling) employee 180 item 2j) § 21
b-10.2 payroll calculation employee 252 item 2j) § 21
b-10.3 payroll calculation under contract employee 306 item 2j) § 21
b-10.4 additional charges employee 306 item 2j) § 21
b-10.5 retention for loans employee 252 item 2k) § 21
b-10.6 accrual of holiday employee 270 item 2k) § 21
b-10.7 accrual of leave to care for a child employee 539 item 2k) § 21
b-10.8 accrual of sick leave employee 539 item 2k) § 21
b-10.9 accounting of absence from work employee 252 item 2k) § 21
b-10.10 retention of personal income tax employee 72 item 2k) § 21
b-10.11 accrual of insurance taxes employee 144 item 2k) § 21
b-10.12 sheet for the payment of salaries employee 72 item 2k) § 21
b-10.13 staff accounting and management of salaries operations using only system of rates of salaries employee 717 subitem2) item (3) § 22
b-11 Transactions of closing the period      
b-11.1 closing the period operation 539 item 2k) § 21
b-11.2 reformation of balance operation 899 item 2k) § 21
b-11.3 invoice on prepayments made (received) document 126 item 2k) § 21
b-11.4 control of advance tax payments   Function of chief accountant   
b-12
b-12.1 establishment of accounting policy hour 20/10*RH item 2k) § 21
b-12.2 check of completeness of provided primary documents hour 10/10*RH item 2k) § 21
b-12.3 management of accounting department of the Client hour 10/10*RH item 2k) § 21
b-13 Formation and submission of tax statements   
b-13.1 VAT declaration including purchase ledger and sales ledger; hour 30/10*RH item 2l) § 21
b-13.2 income tax declaration hour 30/10*RH item 2l) § 21
b-13.3 declaration the single tax on imputed income hour 30/10*RH item 2l) § 21
b-13.4 declaration for simplified system of taxation hour 30/10*RH item 2l) § 21
b-13.5 declaration of property tax (including advance payments) hour 30/10*RH item 2l) § 21
b-13.6 declaration for transport tax hour 30/10*RH item 2l) § 21
b-13.7 вeclaration of land tax hour 30/10*RH item 2l) § 21
b-13.8 declaration of the social insurance fund 4-FSS hour 30/10*RH item 2l) § 21
b-13.9 Declaration of Pension Fund RSV-1 hour 30/10*RH item 2l) § 21
b-13.10 accounting statements hour 30/10*RH item 2l) § 21
b-14 Formation of reports and other information for different users   
b-14.1 formation of reports for credit (financial) organizations hour 20/10*RH item 2n) § 21
b-14.2 formation of management reports hour 20/10*RH item 2n) § 21
b-14.3 realization of reconciliation with the counterparty of the Client hour 20/10*RH item 2n) § 21
Tariffs for integrated accounting support (Table C)
Revenue per month (rubles) Tariff (rubles)
600 000 20 416
700 000 22 528
800 000 24 640
900 000 26 400
1 000 000 28 512
1 200 000 30 624
1 400 000 32 736
1 600 000 34 496
1 800 000 36 608
2 000 000 38 720
2 500 000 40 832
3 000 000 44 704
3 500 000 48 928
4 000 000 52 800
5 000 000 59 136
6 000 000 65 120
8 000 000 77 440
10 000 000 89 408
12 000 000 101 728
14 000 000 114 048
16 000 000 124 256
18 000 000 134 112
20 000 000 144 320
22 000 000 155 267
24 000 000 165 792
26 000 000 176 317
28 000 000 186 842
30 000 000 197 367
32 000 000 207 892
34 000 000 218 416

 

Legal subject System of taxation Coefficient of difficulty 
from to
Legal entity General system of taxation (GST) 10/10 20/10
Simplified tax system - 15% (revenues minus expenses) (STS) 7/10 10/10
Simplified tax system - 6% (revenues) (STS) 5/10 8/10
Single tax on imputed income (STII)* 4/10 8/10
Individual entrepreneur General system of taxation (GST) 8/10 12/10
Simplified tax system - 15% (revenues minus expenses) (STS) 5/10 8/10
Simplified tax system - 6% (revenues) (STS) 4/10 7/10
Single tax on imputed income (STII)* 2/10 7/10
*) This tariff is considered under the condition if applied only Single tax on imputed income. If the business operations are carried out using GST or STS jointly with STII and separate accounting should be used, cost will be determined in each specific case.
Description of the tariff subitem 1) item (3) § 22 

Compensation costs (Table D)   
Code Name of service Unit of measure Tariff (rubles) Description
c-1.1 sending of letter unit 539 § 27
c-1.2 sending of declaration, letter, request for telecommunication channels. declaration 1258,6 § 27
c-1.3 photocopy of the document sheet 9 § 28
c-1.4 per diem in business trip employee/day 1700 § 29
c-1.5 Courier costs      
c-1.5.1 Zhukovsky, Ramenskoye trip 899 § 30
c-1.5.2 Lyubertsy trip 1259 § 30
c-1.5.3 Moscow trip 1798 § 30
c-1.5.4 other addresses trip under agreement § 30
c-1.6.1 postal and secretarial services. month 5376 item (1) § 32
c-1.6.2 rent of office space hour 538 item (2) § 32

OUR CLIENTS

Konto Figures

26
On the market 26 years
200
More than 200 satisfied customers
500 000
More than 500,000 processed documents
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