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If this is the first correction to the personal income tax statement, then the number in the Correction Number field should be 01.

The Wheel SP medical app, similar to its i Pad cousin–(the Wheel HD, previously reviewed with 9 other obstetric wheel apps–seeks to help prenatal care providers calculate pregnancy-related dates simply and quickly.

Furthermore, you can take the patient’s pregnancy dating information you have and simply select which field you want to control.

We notify you on the most important changes to personal income tax in Russia that came into force at the beginning of 2016. We notify you on the most important changes to personal income tax in Russia that came into force at the beginning of 2016. The income limit entitling employees to children deductions will be raised in 2016 from RUB 280,000 to RUB 350,000. 317-FZ dated introduced this amendment to Article 218 of the Russian Tax Code, and, as a result, employees will benefit from children deductions for a greater number of months.

From next year, parents and adoptive parents of a disabled child will be entitled to deduct RUB 12,000 (instead of RUB 3,000 previously), while RUB 6,000 will be deducted for guardians and foster parents.

The receipt date for some types of income will change in 2016 (Table 1). Salary Date: Last day of the month for which salary is accrued (upon dismissal — last day of work for which income is accrued). Vacation, disability benefits, dividends Date: Day of income payment. Business trip expenses (daily allowances (per diem) above norms, undocumented expenses) Date: Last day of the month in which expense report is approved after business trip. Income in-kind (gifts, products, etc.) Date: Day of transfer of income in-kind. Material gain from savings on interest when granting loans Date: Last day of each month for the duration of the term for which an individual has received loan money. Income received by an individual after off-setting claims Date: Day of offset (signing of offset statement). Bad debt for which the period of limitation for collection has expired Date: Day of debt write-off from balance sheet.

For example, taxes on daily allowances (per diem) above norms will be accrued on the last day of the month in which the company approved expense reports, whereas now taxes are calculated on the date that expense reports are approved (Letter of the Russian Ministry of Finance No. The dates for payment of personal income tax will also change (Table 2).

For example, taxes on salaries should be transferred no later than the day following the date of salary payment for the second half of the month, and for vacation and benefits no later than the last day of the month in which the employee received payments for vacation or benefits. Salary Time period: No later than the day following the date of income payment. Vacation, disability benefits Time period: No later than the last day of the month in which the company paid out vacation and benefits. Dividends Time period: For LLC (OOO) — no later than the day following the date of income payment.

General information about income paid, tax accrued and withheld, as well as the time periods for withholding and payment of personal income tax for all employees should be specified in these forms. Information about the income received by employees in 2015 should be indicated in this new form.

There are now 3 types of statement: primary, revised and canceled, distinguished by a different number in the field Correction Number.

For primary statements, the number in the Correction Number field should be 00.

For revised statements, the number depends on the number of adjustments.