The answer-elucidations to the often given questions

Question

Do the NKR law’s demands “About cashbox transactions” refer to the individual entrepreneurs?

Answer

According to the second article of the NKR law “About cashbox transactions” the law’s activity  refers to such individual entrepreneurs

1)       who imported goods to the NKR according to the customs regime of “importation for the free circulation” at any time of the calendar year or

2)       who realize the activity liable to the license or who have a license, for which state duty year sum is to be 50.0 thousand dram or more or

3)        whose income sum calculated from goods delivery, supply of services ( except of the property lease, gratuitous using, alienation of the not material assets and getting the percents ) surpasses the 36 million dram.

In the case of the existence of the above mentioned any facts, the law’s activity begins to affect from the 1^st of the month following that month up to the cease of the individual entrepreneur’s activity.

Question

Do the cashbox limitations refer to the payments paid by the physical men for the hired area?

Answer

According to the 3 rd point of the NKR law’s 6 th article “About cashbox transactions” the limitations prescribed to the law don’t refer to the payments which have no connection with the entrepreneurial activity realized by physical men.

Question

The hired worker with a shift works 15 days in the month. How is the average daily salary calculated while deciding the annual vacation sum?

Answer

According to the 195 th article of the NKR labour code in the case of five-day working week the average daily salary is decided dividing the average monthly salary into 21. In the case of six-day working week the average daily salary is counted dividing the average monthly salary into 25.

Question

The hired worker presents a document of disability of more than 3 months, does the employer have a right to pay a benefit for the whole period?

Answer

According to the NKR  law’s 8 th article “About temporary disability benefits ” the hired worker gets the illness benefit attested with the temporary disability document for the temporary disability period working days beginning from the second working day up to the definition or the reconsideration of the disability group made by the competent state body realizing medic-social examination. In the case of longer illness the hired workers are sent to the medic-social expert not later than from the 3 rd day of disability. If the hired worker is not considered to be invalid according to the decision of the competent state body realizing medic-social expert, but still continues to remain disable for work, his right of getting the illness benefit can last not more than 3 months or up to his being discharged according to the prescribed manner.

Question

What days are considered to be working days for calculating pregnancy and maternity benefits?

Answer

According to the second part of the NKR law’s 6 th article “About temporary disability benefits” the calendar days which are not considered to be general free days are working days (general free days are considered to be Saturday and Sunday in the case of five-day working week, and in the case of six-day working week it is considered to be Sunday).

Question

How is it possible to reflect the calculation of the income of the accounting period and decide the sum of the illness benefit paid by the employer in the compulsory social safety statement for the three working days following the first working day?

Answer

The  benefit sum paid by the employer (for the 2-4 th working days of disability) is not reflected in the social safety payments’ calculation of the employer, and the temporary disability benefit as a taxed income is reflected in the calculation of the accounting period income of the real payment.

Question

Is it possible to present a checked calculation during the period of stopping the verification?

Answer

According to the NKR law’s 25 th article tax calculations (including checked) can not be presented during the period of checking tax payers (tax agents) by the tax bodies or during its stopping or the period referring to the checking (checked) time after verification.

Question

Is the control cashbox machine stub given during realizing a retail sale of goods in the shop in the case of getting the initial deposit?

Answer

According to the NKR law’s 4 th article “About control cashbox machine using” giving the control cashbox machine snub is compulsory ” in the case of getting the initial deposit.