Taxes and taxation (test with MMA answers)
Replenishment date: 16.02.2023
Content: MMA IDO Taxes and Taxation Answers.docx (27.98 KB)
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1. Which of the following is not subject to insurance premiums?
a. Financial assistance to an employee in connection with the death of a member of his family
b. Reimbursement of expenses for professional training of employees
c. None of the above
d.Documented per diems exceeding personal income tax limits
2. Maria works under a civil law contract at Rhythm LLC (Rhythm). She is not registered as an individual entrepreneur. During 2019, Ritm paid her annual pre-tax salary in the amount of RR 1,030,000. In addition, for 2019, Ritm reimbursed her for the following expenses directly related to the performance of work:
– Railway tickets in the amount of 35,000 RUB
– Taxi to the railway station in the amount of 10,000 RUB
What is the amount of insurance premiums payable by LLC Ritm in relation to Maria?
a.279,560 RUB
b.278,050 RUB
c.303,195 RUB
d.301,685 RUB
3. Which of the following is a tax secret under the Tax Code?
a. Information about violations of tax laws and the corresponding amounts of interest and fines owed
b. None of the above
c. Information on the amounts of taxes and fees paid by the organization for the calendar year
d. Average headcount of the organization for the calendar year
4. Which of the following statements are included in the list of general conditions that must be met by a taxpayer applying for participation in tax monitoring?
a. The total amount of all taxes payable for the calendar year preceding the year in which the application for tax monitoring is submitted must be more than 300 million RUB
b. The total amount of income received according to the accounting (financial) statements for the calendar year preceding the year of filing an application for tax monitoring must be at least 3 billion rubles
c. The total value of assets according to the accounting (financial) statements as of December 31 of the year preceding the year of filing an application for tax monitoring must be more than 3 billion rubles
d. All answers are correct
5. In 2019, Margarita received a pendant worth 52,000 RUB as a birthday present from her husband. In addition, she donated to the charity both a monetary amount of 25,000 RR and a TV panel worth 10,000 RR. Her annual pre-tax income was 700,000 RR. What is the amount of personal income tax (PIT) for Margarita payable to the budget for 2019?
a.104,550 RUB
b.87,750 RUB
c.86,450 RUB
d.103,250 RUB
6. The following information is available regarding the shopping center acquired by Hello JSC:
Date Residual value Cadastral value
January 1, 2019 RUB 18,500,000* RUB 20,100,000
February 1, 2019 RUB 18,469,167* RUB 20,100,000
March 1, 2019 RUB 18,438,333 RUB 20,100,000
April 1, 2019 RUB 18,407,500 RUB 20,100,000
*The data for January 1 and February 1 are based on the seller's accounting.
The sale and purchase agreement was registered in the public register on February 13, 2019.
What is the amount of the advance payment for the property tax of Hello JSC for the 1st quarter of 2019 in relation to this real estate?
a.43,550 RUB
b.39,983 RUB
c.65,325 RUB
d.19,992 RUB
7. Which of the following debts are recognized as bad debts?
a. All answers are correct
b. Debts for which the obligation is terminated on the basis of an act of a state body or liquidation of the debtor
c. Debts of a citizen (or individual) declared bankrupt, released from further execution of creditors' claims
d. Accounts receivable for which the statute of limitations has expired
8. In December 2017, Ekaterina opened an unallocated metal bank account in the amount of RR 300,000 and fully invested this amount in precious metals. In May 2019, she sold 100% of the amount of precious metals from this account and received a proceeds of 450,000 RR. Her expenses for maintaining an unallocated metal account amounted to 10,000 RR and she has
a. Financial assistance to an employee in connection with the death of a member of his family
b. Reimbursement of expenses for professional training of employees
c. None of the above
d.Documented per diems exceeding personal income tax limits
2. Maria works under a civil law contract at Rhythm LLC (Rhythm). She is not registered as an individual entrepreneur. During 2019, Ritm paid her annual pre-tax salary in the amount of RR 1,030,000. In addition, for 2019, Ritm reimbursed her for the following expenses directly related to the performance of work:
– Railway tickets in the amount of 35,000 RUB
– Taxi to the railway station in the amount of 10,000 RUB
What is the amount of insurance premiums payable by LLC Ritm in relation to Maria?
a.279,560 RUB
b.278,050 RUB
c.303,195 RUB
d.301,685 RUB
3. Which of the following is a tax secret under the Tax Code?
a. Information about violations of tax laws and the corresponding amounts of interest and fines owed
b. None of the above
c. Information on the amounts of taxes and fees paid by the organization for the calendar year
d. Average headcount of the organization for the calendar year
4. Which of the following statements are included in the list of general conditions that must be met by a taxpayer applying for participation in tax monitoring?
a. The total amount of all taxes payable for the calendar year preceding the year in which the application for tax monitoring is submitted must be more than 300 million RUB
b. The total amount of income received according to the accounting (financial) statements for the calendar year preceding the year of filing an application for tax monitoring must be at least 3 billion rubles
c. The total value of assets according to the accounting (financial) statements as of December 31 of the year preceding the year of filing an application for tax monitoring must be more than 3 billion rubles
d. All answers are correct
5. In 2019, Margarita received a pendant worth 52,000 RUB as a birthday present from her husband. In addition, she donated to the charity both a monetary amount of 25,000 RR and a TV panel worth 10,000 RR. Her annual pre-tax income was 700,000 RR. What is the amount of personal income tax (PIT) for Margarita payable to the budget for 2019?
a.104,550 RUB
b.87,750 RUB
c.86,450 RUB
d.103,250 RUB
6. The following information is available regarding the shopping center acquired by Hello JSC:
Date Residual value Cadastral value
January 1, 2019 RUB 18,500,000* RUB 20,100,000
February 1, 2019 RUB 18,469,167* RUB 20,100,000
March 1, 2019 RUB 18,438,333 RUB 20,100,000
April 1, 2019 RUB 18,407,500 RUB 20,100,000
*The data for January 1 and February 1 are based on the seller's accounting.
The sale and purchase agreement was registered in the public register on February 13, 2019.
What is the amount of the advance payment for the property tax of Hello JSC for the 1st quarter of 2019 in relation to this real estate?
a.43,550 RUB
b.39,983 RUB
c.65,325 RUB
d.19,992 RUB
7. Which of the following debts are recognized as bad debts?
a. All answers are correct
b. Debts for which the obligation is terminated on the basis of an act of a state body or liquidation of the debtor
c. Debts of a citizen (or individual) declared bankrupt, released from further execution of creditors' claims
d. Accounts receivable for which the statute of limitations has expired
8. In December 2017, Ekaterina opened an unallocated metal bank account in the amount of RR 300,000 and fully invested this amount in precious metals. In May 2019, she sold 100% of the amount of precious metals from this account and received a proceeds of 450,000 RR. Her expenses for maintaining an unallocated metal account amounted to 10,000 RR and she has
Additional Information
11. Alina, a designer, entered into an agreement with LLC Paris (Paris) for an exhibition in a new cafe of five design works with a total value of 250,000 RR before taxes. Alina's actual expenses were 50,000 RR before taxes, but she lost all supporting documents. Alina sent a written request to Paris for a deduction for her design work. She is not registered as an individual entrepreneur. What is the amount of insurance premiums payable by Paris LLC in respect of Alina?a.67,750 RUB
b.75,000 RUB
c.60,000 RUB
d.47,425 RUB
12. Which of the following documents must be submitted as part of country reporting by a Russian taxpayer that is a member of an international group of companies?
a. All answers are correct
b.Country report
c.Global documentation of an international group of companies
d. National documentation of a member of an international group of companies
13. Which of the following statements are true about desk tax audits?
a. All answers are correct
b. The term for conducting a desk tax audit, with the exception of the audit of a VAT tax return, is one month from the date of submission of the declaration
c. The term for conducting a desk tax audit of a VAT tax return is two months from the date of submission of the declaration
d. The deadline for conducting a desk tax audit of a VAT return may be extended up to one month if the tax authorities establish signs of possible violations by the taxpayer
14. Which of the following statements is true regarding personal income tax (PIT) on dividends received by an individual?
a. The personal income tax rate does not depend on the presence or absence of the tax resident status of the recipient of dividends
b. In the case of dividend payments to individuals, property tax deductions may be applied to income in the form of dividends
c. Personal Income Tax must be self-paid by a Russian tax resident (individual) in respect of dividends received from a Russian entity
d. PIT must be paid by a Russian tax resident (individual) in respect of dividends received from a foreign entity
15. Which of the following types of remuneration and payments are exempt from insurance premiums?
a. Payment to an individual as a result of the transfer of intellectual property rights
b. All answers are correct
c. Sublease amount received by the landlord
d. A gift to an employee from an employer under a gift agreement concluded in writing
16. Which of the following legal entities are recognized as taxpayers for property tax?
a. All answers are correct
b. Foreign legal entities with permanent establishments in Russia
c. Foreign legal entities that do not have a permanent establishment in Russia, but have real estate in Russia
d. Russian legal entities
17. Anna is a Russian tax resident. In March 2013, she inherited a one-room apartment from her grandmother. The market value of this apartment at the date of transfer of ownership is 6,000,000 RR. In May 2019 Anna sold the apartment for 7,500,000 RUB. What is the amount of personal income tax (PIT) due to Anna as a result of the sale of the apartment in May 2019?
a.0 RUB
b.195,000 RUB
c.845,000 RUB
d.975,000 RUB
18. In June 2019, Semyon sold his garage for 700,000 RUB. He purchased this garage in June 2017 for 600,000 RR and kept all supporting documents. As at 1 January 2019, the cadastral value of the garage was RR 1,100,000. What is the amount of personal income tax (PIT) due to Semyon as a result of the sale of the garage in June 2019?
a.65,000 RUB
b.13,000 RUB
c.22,100 RUB
d.0 RUB
19. OOO Olen' has a receivable from OOO Kaban (an independent party) in the amount of RR 4,400,000. This is the amount owed for goods shipped on March 15, 2019. According to the sale and purchase agreement between Olen LLC and Kaban LLC, the payment period
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