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Polyakov, Sukharev & Partners

Your Bookkeeping Is Our Concern

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Comprehensive Accounting Service

We keep the books as they should be kept, without errors and delinquency. Our clients do not worry about the fact that we will forget to do something or will do it incorrectly.

When source documentation has inaccuracies or we do not find the necessary document, we draw your attention to this and tell you what and how to fix it.

Our clients' taxes are minimal. Read the full text >>

There are many legal options of tax optimization.

50% of our clients came to us from private accountants after having been disappointed in their unskilled services; another 30% - from outsourcing companies having left for the same reasons.

Service quality stands always first for us. We know no other ways of treating work.

Anton Polyakov
"Polyakov & Partners"
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5

84

0

36%

years
inspection (IFTS, PFR, SIF, Rostrud)
closed
more saves every our customer

of successful work

successfully completed

companies

by tax optimizing*

*36% - the average amount by which are reduced taxes of our customers within a year after the beginning of the services in "Polyakov and partners." The calculation took into account Customers who are on the traditional system of taxation (GTS) and STS Income-Expenditure.
"Polyakov & Partners", LLC means high professional level, strong business acumen and ability to establish reliable contact shortly. During our cooperation "Polyakov & Partners" within a short period of time managed to help my company in creating interim accounts and transit of bookkeeping was successfully done.

I. Puchkovsky, CEO at "Severstal", LLC


„It is very important that you can trust your accountants, rely on them. Such people make the “Polyakov & Partners” team: reliable, professional, dedicated. And I am proud of working side by side with them.”

Anton Polyakov
"Polyakov & Pertners"




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Our Clients

We have a wide experience in working with companies of various organizational and legal forms: IE, LLC, JSC, CJSC, Condominium Partnership, etc. - in all tax systems. We lead both small companies that have recently started up, and large organizations with loans and leasing equipment, which combine different tax systems and conduct foreign economic activities and securities trading.
We do our best to make our clients happy. Click to see the disclosure of information, feedback and thank you page!

Useful Documents and Articles

What are "source documents"? Learn more.

Documents required for handing over your accounting statements to our organization (if you've been already served by an accountant or other organization). Learn more.

Documents required for hiring a new employee in your staff. Download the list.

Application Form for presenting a standard tax deduction. Download the list.

How We Work

An individual workflow, as shown in the example above (click the mouse to scale up the example), is created for each of our clients.
Each client is adhered to a personal accountant, who conducts the daily work on bookkeeping. All workflows have blocks of accountant's internal reporting of all operations - our employees' activity undergoes double check: by the chief accountant and the head of the Client Relations Department.
Also, there is always a block of reporting to the Client: a report on missing documents, which includes the provided documents' validation, a report on emerging taxes. We remind you about everything that is necessary for a qualitative bookkeeping at the intervals specified in the workflow.

A well-established workflow gives us the opportunity to keep the books of all clients without errors and delinquency. You reach more than just handing over you accounts to an off-site office. We free you from worries related to accounting and taxation, allowing you to concentrate on other tasks.

Cost of this Service

Prices are specified without 10% discount for PI.
Reporting delivery is included in the cost of services.
Cost of 1 month when paying for 6 months / when paying monthly
Documents* STS Income STS Income-Expenditure UTII GTS
0-104290429042904290
21-304790559053906790
31-506390759063909390
51-10090909590919012690
101-15010690112901089017290
With employees +290 for each employee
More than 30 employees +210 for each employee
More than 150 documents The cost is calculated using Service Calculator™
With cash register at UTII +20%
Cost of 1 month when paying monthly / when paying for 6 months
Documents* STS Income STS Income-Expenditure UTII GTS
0-105000500050005000
21-305600660063508050
31-5075008900750011000
51-10010650113001080014950
101-15012600132501280020300
With employees +340 for each employee
More than 30 employees +250 for each employee
More than 150 documents The cost is calculated using Service Calculator™
With cash register at UTII +20%
*This refers to the amount of documents relating to tax accounting per month. For example, documents explaining the profit obtained by your company are for STS 6%, documents explaining all operations on S.A. are for STS 15%, etc.
Payment Period: Month.
For individual pricing, use Service Calculator™ or contact us by phone (+7 812) 950-27-40.

Bookkeeping (complex accounting service) includes

  • Processing, verification and systematization of source accounting documents;
  • Presentation of information on property, organization's liabilities and its movement on the basis of source documents in the accounting registers;
  • Payroll accounting;
  • Preparation of summary ledgers;
  • Preparation and submission of accounting (financial) statements in accordance with the Russian Federation's laws;
  • Calculation of tax base provided by laws (VAT, income tax, unified social tax, property tax, etc.);
  • Preparation and submission of tax returns (on income tax, VAT, property tax, unified social tax);
  • Drawing up of accounts on extra-budgetary funds (Pension Fund, Social Insurance Fund).

Consulting on tax optimization, development of integrating accounting data into a common management accounting of companies and other consulting services are provided during the accounting service, upon mutual agreement of the parties.

Basic requirements that an accounting reporting should satisfy

Reliability
Accounting reporting should give a fair presentation of organization's financial position, financial performance and changes in financial position. Information on financial position is formed mainly in the form of a Balance Sheet, information on organization's financial performance - in the form of a Profit and Loss Statement, information on organization's changes in financial position - in the form of a Cash Flow Statement (Para 6 PBU 4/99, Para 5.1.4. of the Concept of accounting in market economy of Russia (approved by the Methodological Council for Accounting at the Ministry of Finance of Russia)). To ensure the reliability of accounting reporting data, organizations should take inventory of property and liabilities, during which their availability, status and evaluation are verified and documented. The order and timing of taking inventory are determined by the organization's head, unless inventory is mandatory. Before drawing up of annual financial statements, taking inventory is mandatory (except property, which inventory was taken no earlier than October 1 of the reporting year) (Para 1, Para 3, Para 2, Art. 12 of the Federal Law No. 129-FZ, Paras 26, 27 of the Regulation on Accounting and Reporting in the Russian Federation approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). Procedure for taking inventory is established by the Methodical instructions on inventory of property and financial obligations approved by the Order of the Ministry of Finance of Russia.

Utility
The information provided in the financial statements should be useful. The information is considered useful when it is relevant, reliable, comparable and timely. The information is relevant if its availability or absence has or is capable to have an impact on decisions (including management) of the accounting users by helping them evaluate past, present or future events, confirming or modifying previous estimates (Para 6.2 of the Concept).

Completeness
Financial statements should give a complete picture of organization's financial position, financial performance and changes in financial position. Completeness ensures the unity of the above reports, as well as relevant additional data.

Materiality
Significant indicators should be included in financial statements. An indicator is considered significant if its non-disclosure can influence the economic decisions of the interested users taken on the basis of accounting information. An organization's decision, whether the indicator is significant or not, depends on indicator's assessment, character and particular incurrence circumstances. An organization decides when the amount, which ratio to the total relevant data for the reporting year is not less than five percent, is considered significant.

Neutrality
When forming the accounts of an organization, the information neutrality should be ensured. I.e., unilateral interest settlements of some groups of accounting users towards others are excluded. The information is not neutral, if by means of selection or presentation form it affects the users' decisions and assessments in order to achieve predetermined results or consequences (Para 7 PBU 4/99, Para 6.3.3 of the Concept).

Sequence
When preparing quarterly accounting reports, an organization shall adhere to the content and reporting forms adopted by it from one reporting period to another subsequently. Change of the adopted content and forms of the Balance Sheet, Profit and Loss Statement and the Notes to the accounts is allowed in exceptional cases, for example, when changing the type of activity (Para 9 PBU 4/99). Other requirements following from accounting regulations (Para 5, Para 1 of the Rules for Preparation and Presentation of Financial Statements).

In what order accounting forms are developed and adopted

Currently, an organization develops and adopts accounting forms on the basis of samples recommended by the Ministry of Finance of Russia in the Order dated July 22, 2003 N 67n (Para 1 of the Rules for Preparation and Presentation of Financial Statements, Para 3 of the Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n). The specified forms shall not include the indicators (lines, columns) provided in the forms' samples in the absence of data on organization's assets, liabilities, income, expenses, business transactions, which should be reflected in these lines (columns) (Para 2, Para 5 of the Rules for Preparation and Presentation of Financial Statements, Para 11 PBU 4/99). Each numerical indicator of financial statements, except the report drawn up for the first reporting year, shall present data for at least two years - reporting year and preceding the reporting year. An organization can disclose data on each numerical indicator for more than two years. In this case, a sufficient number of columns (lines) needed for such disclosure should be provided when developing, adopting and producing forms' blanks (Para 10 PBU 4/99, Para 4 of the Rules for Preparation and Presentation of Financial Statements). Lines that disclose corresponding indicators are coded by organizations independently when developing and adopting accounting forms. Codes of indicators, data according to which they are processed in government statistics authorities, are set in accordance with the Order of the State Statistics Committee of the Russian Federation No. 475, the Order of the Ministry of Finance of Russia dated November 14, 2003 No. 102n (Para 8 of the Rules for Preparation and Presentation of Financial Statements, Para 2 of the Order of the State Statistics Committee of the Russian Federation No. 475, the Order of the Ministry of Finance of Russia dated November 14, 2003 No. 102n). An organization can submit accounts using samples of forms recommended by the Ministry of Finance of Russia only if they observe the requirements imposed to financial statements (Para 5 of the Rules for Preparation and Presentation of Financial Statements).

Find more about the requirements to financial statements in the above section "Basic requirements that an accounting reporting should satisfy."

When presenting financial statements using standard forms, the corresponding lines (columns) are crossed out in the absence of numerical data on organization's assets, liabilities, income, expenses, business transactions (Para 11 PBU 4/99).

What information is required in accounting forms

The provided accounting forms shall have the following data (Para 6 of the Rules for Preparation and Presentation of Financial Statements, Para 14 PBU 4/99):
  • name of the accounting form;
  • indication of the reporting date or reporting period for which accounts were closed;
  • full name of the legal entity (in accordance with the constituent documents registered in the prescribed manner);
  • Taxpayer Identification Number (TIN);
  • type of activity (the main type of activity shall be indicated);
  • organizational and legal form/property form (OKOPF Code and OKFS Code);
  • measure unit (format of numerical indicators are specified: RUR thou. - OKEI Code 384; RUR mln - OKEI Code 385);
  • location (address) (is specified in the form of a Balance Sheet);
  • approval date (for annual financial statements);
  • date of sending/acceptance (a certain date of postal, electronic and other sending of financial statements or date of its actual transmission by fixtures are indicated).

In what order are financial statements signed and submitted

In general, financial statements are signed by the organization's head and chief accountant (accountant). In organizations where accounting is kept on a contractual basis by a specialized organization or accountant specialist, financial statements are signed by the organization's head and the specialized organization's head or specialist that keeps accounting (Para 5, Art. 13 of the Federal Law No. 129-FZ, Para 17 PBU 4/99).
An organization shall submit intermediate financial statements not later than 30 days upon termination of the reporting period. An organization shall submit quarter financial statements within 30 days upon termination of the quarter, and annual financial statements - within 90 days upon termination of the year, unless otherwise provided by the laws of the Russian Federation. Within the specified deadlines a certain reporting date is determined by the organization's founders (participants) or general meeting. Thus, annual financial statements shall be submitted no earlier than 60 days upon termination of the reporting year (Para 51 PBU 4/99, Para 2, Art. 15 of the Federal Law No. 129-FZ, Para 86 of the Regulations on Accounting and Reporting).
Financial statements are prepared, stored and presented to accounting users in the prescribed form on paper. If technically feasible, and with the consent of accounting users, an organization can present financial statements in electronic form (Para 6, Art. 13 of the Federal Law No. 129-FZ).
Users of financial statements are heads, founders (participants), property owners, investors, credit institutions, creditors, customers, suppliers, employees and other persons interested in information about an organization. An organization shall provide the opportunity for users to study the financial statements (Para 3, Art. 1 of the Federal Law No. 129-FZ, p. P. 4, 42 PBU 4/99, Paras 3.3, 3.4 of the Concept).
Accounts can be submitted directly to users by an organization or can be transmitted through its representative, sent via post with an enclosure list or transmitted via telecommunication channels.
The day of reporting shall be considered:
  • date of posting with an enclosure list;
  • date of transmission via telecommunication channels;
  • date of actual transmission by fixtures (Para 5, Art. 15 of the Federal Law No. 129-FZ).
If the date of reporting falls on non-working day (day off), then the deadline for reporting shall be the first following working day (Para 47 PBU 4/99).
Organizations are obliged to keep financial statements within terms established in accordance with the rules for organization of State archives, but not less than five years (Para 1, Art. 17 of the Federal Law No. 129-FZ).

What are reporting date and reporting period

A reporting date for drawing up of accounts is considered the last calendar day of the reporting period (Paras 4, 12 PBU 4/99).
A reporting period is the period for which an organization shall prepare financial statements (Para 4 PBU 4/99).
An organization shall prepare intermediate financial statements for a month, quarter on a cumulative total from the beginning of the reporting year (Para 48 PBU 4/99, Para 3, Art. 14 of the Federal Law No. 129-FZ).
A reporting year is the calendar year - from January 1 to December 31. First reporting year for newly created organizations is the period from the date of their state registration till December 31 of the corresponding year, and for organizations created after October 1, - till December 31 of the following year. Data on business transactions conducted before the state registration of organizations are included in their financial statements for the first reporting year (Paras 1, 2, Art. 14 of the Federal Law No. 129-FZ, Para 13 PBU 4/99).

What features should be considered when preparing financial statements

Organization's accounting reporting shall include the operating rate of all branches, representative offices and other divisions (including assigned to a separate Balance Sheet) (Para 8 PBU 4/99). Consequently, data on the account 79 "Intra-organizational settlements" (subaccounts 79-1 "Settlements in respect of allocated assets" and 79-2 "Settlements in respect of current operations") are not presented when preparing financial statements of an organization (Manual of Chart of Accounts for Purposes of Financial Accounting of Organizations approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Organization is a Trustor under agreement on the fiduciary management

If an organization is a Trustor under agreement on the fiduciary management of assets, then its financial statements fully include data provided by the Trustee of assets, liabilities, income, expenses and other indicators, by adding similar indicators. This means that data of the account 79, subaccount 79-3 "Settlements under agreement on the fiduciary management of assets" are not presented in the accounts of an organization (Paras 7, 15 of the Guidelines for Accounting Transactions Relating to Trust Agreement approved by the Order of the Ministry of Finance of Russia dated November 28, 2001 No. 97n).

Organization is a copartner that conducts joint activities

Indicators of a separate balance on joint activities are not included in the Balance Sheet of the copartner that conducts joint activities (Para 17 of the Accounting Regulations on "Information Concerning Participation in Joint Activities" PBU 20/03 approved by the Order of the Ministry of Finance of Russia dated November 24, 2003 No. 105n).
Copartner that conducts joint activities prepares and submits information necessary for preparing accounts, tax and other documentation to participants of the joint activity agreement, in the order and time stipulated in the agreement <*>. The information included in financial statements is submitted by the copartner that conducts joint activities within the time specified in the agreement, but not later than the terms set by the Federal Law No. 129-FZ (Para 20 PBU 20/03).

Revenues and expenses of joint activities distributed between partners are included by each partner organization in the corresponding share of their revenues or expenses, when forming their own financial results (Para 14 PBU 20/03).

Liability for violation of rules of accounting maintenance and presentation of financial statements

Article 120 of the Tax Code of the Russian Federation establishes taxpayer's liability for systematic (two or more times in a calendar year) untimely or incorrect presentation of accounts - business transactions, cash flow, tangible assets, intangible assets and financial investments:
  • if these acts are committed within one tax period - a fine of RUR 5,000 will be charged (Para 1, Art. 120 of the Tax Code);
  • if these acts are committed within more than one tax period - a fine of RUR 15,000 will be charged (Para 2, Art. 120 of the Tax Code);
  • if these acts have caused underestimation of tax base - a fine of 10% of the unpaid tax, but not less than RUR 15,000, will be charged (Para 3, Art. 120 of the Tax Code).
In addition, Art. 15.11 of the Code of Administrative Offences establishes liability for corporate officers to a fine of RUR 2,000 to RUR 3,000 for gross violation of the rules for maintaining accounting records and presenting financial statements, which defines:
  • offence of the amount of charged taxes and fees not less than 10%;
  • offence of any item (line) of financial statements not less than 10%.
Failure to submit accounting forms (including an audit report, when auditing is required) to tax authorities within the prescribed time is subject to a fine of RUR 50 for each non-submitted form for an organization, and a fine of RUR 300 to RUR 500 for corporate officers (Paras 5, Para 1, Art. 23, Para 1, Art. 126 of the Tax Code of the Russian Federation, Para 1, Art. 15.6 of the Administrative Offences Code of the Russian Federation). Moreover, payment of fines does not exempt from the need to submit financial statements to a tax office (Para 4, Art. 4.1 of the Administrative Offences Code of the Russian Federation).

Volume of submitted financial statements

Structure of annual financial statements:
Generally, annual financial statements of commercial organizations (except insurance and credit) include:
  • Balance Sheet (Form No. 1);
  • Profit and Loss Statement (Form No. 2);
  • Capital Statement (Form No. 3);
  • Cash Flow Statement (Form No. 4);
  • Appendix to the Balance Sheet (Form No. 5);
  • Notes to Financial Statements;
  • Audit Report confirming fair presentation of financial statements of an organization, if it is subject to auditing, or if organization has independently decided to conduct an audit of financial statements (Para 2, Art. 13 of the Federal Law No. 129-FZ, Para 5 PBU 4/99, Para 2 of the Regulations on the Volume of Accounting Forms approved by the Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n).

List of cases, when auditing is required, is established by Para 1, Art. 5 of the Federal Law dated December 30, 2008 No. 307-FZ "On Auditing Activities". In particular, audit is required:
  • if organization has a organizational and legal form of open joint-stock company (JSC) (Paras 1, Para 1, Art. 5 of the Federal Law No. 307-FZ);
  • if volume of receipts from the sale of products (performing works, rendering services) of an organization (with the exception of agricultural cooperatives and their unions) for the preceding reporting year exceeds RUR 50 mln, or the amount of assets of the Balance Sheet as of the end of the year preceding the reporting year exceeds more than RUR 20 mln (for municipal unitary enterprises these limits may be reduced by the law of territorial entity of the Russian Federation) (Paras 3, Para 1, Art. 5 of the Federal Law No. 307-FZ).

Thus, Capital Statement (Form No. 3), Cash Flow Statement (Form No. 4), Appendix to the Balance Sheet (Form No. 5) and Notes are notes to the Balance Sheet and Profit and Loss Statement, and are presented within annual financial statements (Paras 24, 28 PBU 4/99, Paras "C", "D", Para 30, Para 85 of the Regulations on Accounting and Reporting).

The submitted financial statements are attached to the organization's cover letter that is drawn-up in accordance with the established procedure and contains information on the structure of submitted financial statements (Para 5 of the Regulations on the Volume of Accounting Forms).

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How to Find Us?



Client Relations Department:
Mon-Fri: 10:00-19:00
+7 812 424-19-75, ext. 2
8 812 950-27-40

Accounting Department:
Mon-Fri: 9:30-18:00
+7 812 424-19-75, ext. 3

Quality Control Department:
every day: 11:00-20:00
+7 921 958-92-37

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Svetlana
Deputy Chief Accountant

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