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.
§ 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.
(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)
§ 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.
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.
(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.
(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;
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).
§ 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.
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.
Client shall reimburse the Executor the costs for travel, accommodation and per diem, tariffs are indicated in Table D.
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.
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.
§ 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.
|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-2.1||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-3.1||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-9.1||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-12.1||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|
|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-1.5.1||Zhukovsky, Ramenskoye||trip||899||§ 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|