). Proficiency exam: rules of conduct, guarantees and tax “incentives” (Larina A.) We are forming an attestation commission


Any profession in the Russian Federation must meet certain standards, requirements and credentials. Compliance with professional ethics and performance of direct job responsibilities is regulated by the legislation of the Russian Federation.

Professional standards in Russia are regulated by No. 197 “Labor Code of the Russian Federation” dated December 30, 2001. It states:

  • procedure for applying professional standards;
  • conditions for applying professional standards;
  • information about the employee’s certain qualifications;
  • other information relating to working relationships.

Federal Law No. 122 determines amendments made to legislative acts relating to professional suitability, professional standards, and so on. This Law 122 was adopted in the State Duma on April 24, 2015. The document was approved by members of the Federation Council on April 29 of the same year. The legislative act on professional standards came into force on July 1, 2016.

It also contains workers' rights.

This law on professional standards consists of 5 articles:

  • St 1 - describes the changes made to the Labor Code;
  • St 2 - contains amendments made to Federal Law No. 273 “On Education in the Russian Federation”;
  • Art 3 - has lost its legal force;
  • Art 4 - contains the nuances of this legislative act;
  • Art 5 - determines the date of entry into force of Federal Law No. 122.

Download Federal Law 122

To become familiar with all the nuances of establishing the procedure for professional standards, it is necessary to familiarize yourself with the legislative acts that regulate them. All questions regarding employment, performance of duties, sick leave, paid leave, powers of the labor inspectorate, etc. are indicated in the Federal Law of the Labor Code of the Russian Federation. You can download the Labor Code in the latest edition at

To find out all aspects of the provision of vocational education, you should study the entire test of Federal Law No. 273. You can download this Federal Law

Changes and additions made to the above laws after July 1, 2016 are contained in Federal Law No. 122. Download the law “On amendments to the Labor Code of the Russian Federation and Articles 11 and 73 of the Federal Law “On Education in the Russian Federation” Can

What violations may result in administrative liability are described in the Code of Administrative Offenses of Russia. The full text of this code can be found at .

Legislation

The autumn meeting of the State Duma will become a platform for consideration of several laws related to freight transportation in Russia. In particular, it is planned to consider a new law that will regulate the activities of heavy freight transport, as well as a law on the professional suitability of drivers who work on buses and trucks.

Deputies intend to submit for consideration a draft law on regulating the activities of companies operating freight vehicles and the responsibility of owners of automobile enterprises for putting faulty equipment or unqualified drivers on the line.

Also, a bill on the professional suitability of drivers engaged in custom freight and passenger transportation will be submitted to the State Duma. The ACT will require professional drivers to renew their qualifications every five years.
In addition, deputies intend to analyze the current automobile legislation and think about what other changes can be made to avoid accidents similar to the one in Podolsk.

The document is quite large in volume, since it spells out all the details of medical control over drivers. The bill determines who and how can conduct a medical examination, with what frequency drivers should undergo it, and, of course, the conditions , in which case the driver may not be able to get to the steering wheel.

Thus, each transport company will have to conduct an extraordinary medical examination of its drivers. So, let's start with something more pleasant. According to current legislation, all drivers are required to undergo a medical examination and receive a certificate of completion every three years. The new bill proposes to increase the period of mandatory medical examinations to five years. True, in the document, as before, there are no mechanisms for monitoring the passage of medical services. Indeed, in practice, a medical certificate is checked only when issuing or issuing a driver’s license, that is, it happens once every ten years. In addition, the presentation of a medical certificate is necessary when returning rights after deprivation. Thus, there is nothing here for ordinary drivers.

It will be a little more difficult for those who work as drivers. They will have to undergo a medical examination every two years. Moreover, the responsibility to check the passage of this inspection will be assigned to the worker. We also note that the presence of a medical certificate will be checked when hiring.

The most frequent medical examinations await drivers involved in the transportation of passengers or dangerous goods. If now a doctor examines them only before they are released on a flight or line, then with the adoption of the new law, drivers will also have to undergo a post-trip examination.

Let us recall that the practice of post-le-rei-so-s-motrovs existed at auto-enterprises during the times of the Soviet Union. But later they abandoned it. It must be said that in recent times, the pre-race honeymoon has become, for the most part, a simple formality. If at large transport enterprises drivers were actually examined by doctors before the flight, then private small carriers often only wrote about the examination. As a result of this, frisky drivers of marching taxis have become an everyday occurrence. However, a pre-trip inspection cannot protect against drunkenness while driving, since the driver may allow himself to take something that is harmful already on the road. It is precisely in order to seek such a possibility that a post-le-rei-so-dos-motr is being introduced.

The bill also prescribes penalties for violating a number of medical procedures. For officials, a fine is provided in the amount of 2 to 3 thousand rubles, for legal entities - from 30 to 50 thousand rubles.

In addition, in accordance with the document, the government will have to prepare a list of diseases, the presence of which will “prevent -safe management of trans-port facilities.” It is assumed that in case of some illnesses the driver will not be allowed to drive at all, but in case of some illnesses they will only limit it in rights. Medical restrictions on driving will be established depending on the categories. That is, there will be one requirement for car drivers, and another for truck drivers. But those who plan to drive a bus must have ideal health. However, given that in Russia it is planned to introduce and pod-te-go-ry, then probably we should not expect that all these restrictions will appear in the near future. -it’s about time.

E.Yu. Zabramnaya, lawyer, PhD n.

We certify employees for professional suitability

How to do this correctly so that the certification results are not challenged later

We tell the manager

Certification should be carried out if the company plans to downsize and you need to understand which employees to keep at work and who to transfer or fire(i.e. who is more qualified and who is less )Art. 179 Labor Code of the Russian Federation. Even if this is already obvious, the employer will not be hindered by the relevant evidence in case the laid-off employee appeals the dismissal in court.

Often, the reason for conducting personnel certification is the desire to fire an employee who works extremely poorly, but at the same time does not want to be transferred to another, less qualified job and does not leave the company. But sometimes employee certification is carried out in order to figure out what prevents subordinates from working effectively, what training, advanced training courses they need, etc.

For whatever reasons you organize this procedure, if the company does not have a lawyer and a personnel officer, then the paperwork can be entrusted to an accountant.

We will tell you what needs to be taken into account in order to competently organize certification and correctly formalize personnel decisions based on its results. And in the section you will find samples of the necessary documents.

First of all - the provisions on certification

We warn the manager

If dismiss an employee based on the results of some kind of inspection other than certification, then through the court he can be reinstated to work e Determination of the Supreme Court of the Russian Federation dated June 4, 2004 No. 5-B03-82;. In addition, the company will be obliged to pay him for the period of forced absence and, possibly, compensate for moral damage. d Art. 394, Art. 237 Labor Code of the Russian Federation.

If you have an ordinary commercial organization, then the procedure for certifying your employees is not regulated by any special law or by-law (as, for example, for civil servants, employees of the Fire Service of the Ministry of Emergency Situations of Russia And Order of the Ministry of Emergency Situations of Russia dated January 16, 2003 No. 20 or organizations supervised by Rostechnadzor at Order of Rostekhnadzor dated January 29, 2007 No. 37). This does not mean that certification cannot be carried out. You just need to adopt your local regulatory act - the regulation on employee certification V Art. 8 Labor Code of the Russian Federation, art. 81 Labor Code of the Russian Federation. Without it, it is impossible to make any decisions based on its results, including the dismissal of employees. I clause 3, part 1, part 2, art. 81 Labor Code of the Russian Federation;.

Remember, certification is single procedure, allowing you to dismiss an employee due to inadequacy for the position held And clause 3, part 1, art. 81 Labor Code of the Russian Federation. No other tests of knowledge and qualifications can replace it. And no other body, except the certification commission, can recognize an employee as “unsuitable for professional work.” » Determination of the Judicial Collegium for Civil Cases of the Penza Regional Court dated December 10, 2002 No. 33-2069.

From authoritative sources

Head of the Legal Department of the Federal Service for Labor and Employment

“The procedure for certification of employees is established by labor legislation and other regulatory legal acts containing labor law norms, local regulations adopted taking into account the opinion of the representative body of the employee V Part 2 Art. 81 Labor Code of the Russian Federation.

The need for such a procedure in relation to employees for whom there are no special regulatory legal acts for passing certification exists if the employer raises (plans to raise) the issue of dismissing employees due to inadequacy of their position or work performed due to insufficient qualifications And clause 3, part 1, art. 81 Labor Code of the Russian Federation” .

What needs to be taken into account when developing local regulations on certification?

The mentioned Soviet Regulations can be found: section “Legislation” of the ConsultantPlus system (information bank “Version Prof”)

When developing local regulations on certification, take as a basis the old Soviet Regulations on the procedure for conducting certification And Regulations on the procedure for certification... approved. Resolution of the State Committee for Science and Technology of the USSR No. 470, State Committee for Labor of the USSR No. 267 of 05.10.73 (hereinafter referred to as the Soviet Regulations). Despite the antiquity of this document, it has not been canceled. This means that it is valid to the extent that it does not contradict the Labor Code R F Art. 423 Labor Code of the Russian Federation. The court is of the same opinion s ; Determination of the Judicial Collegium for Civil Cases of the Penza Regional Court dated December 10, 2002 No. 33-2069.

Do not prescribe rules in your local certification regulations that will worsen the situation of your employees compared to the Soviet Regulations m Art. 8 Labor Code of the Russian Federation. If you write them down and one of the employees does not pass certification according to these rules and is fired, then the court will most likely reinstate him T Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370.

Taking into account the above, reflect the following points in the local certification act.

Circle of certified workers

Please note that the next certification cannot be carried out in relation to And clause 4 of the Soviet Regulations; Determination of the Judicial Collegium for Civil Cases of the Penza Regional Court dated December 10, 2002 No. 33-2069:

  • pregnant women;
  • women with children under one year of age;
  • employees who have worked in their position for less than 1 year.

Plus, remember that along with pregnant women, another group of people with family responsibilities cannot be dismissed based on negative certification results, but in accordance with the Labor Code of the Russian Federation F Art. 261 Labor Code of the Russian Federation:

  • women with children under 3 years of age;
  • single mothers raising a child under the age of 14 (a disabled child under the age of 18), and other persons raising such children without a mother.

Frequency of certification

According to the Soviet Regulations, certification can be carried out no more than once every 3 or 5 years, and if this is certification of management employees - once every 2 years A paragraph 4, paragraph 15 of the Soviet Regulations. If you deviate from this rule, the court may regard this as a worsening of the employee’s position compared to labor law m Art. 8 Labor Code of the Russian Federation. And if an employee is fired based on the results of too frequent certification (for example, annual), then in the event of a labor dispute this may become one of the grounds for his reinstatement in court. m Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370.

Please note: the Soviet Regulations regulate only regular certification, but say nothing about extraordinary certification. But if you establish in a local act the obligation of employees to undergo extraordinary certification in certain cases, then this should not be regarded as a worsening of their situation in comparison with the law. By the way, the rules on unscheduled certification are often prescribed in separate regulatory legal acts on the certification of certain categories of employees. V clause 4.1 of the Regulations on the certification of employees of bodies and institutions of the Prosecutor's Office of the Russian Federation, approved. By Order of the Prosecutor General's Office of the Russian Federation dated October 30, 1998 No. 74; clause 6 of the Basic Provisions for Certification of Emergency Rescue Services, Emergency Rescue Teams and Rescuers, approved. Decree of the Government of the Russian Federation dated November 22, 1997 No. 1479.

The legality of enshrining the norms on extraordinary certification in local regulations was also confirmed to us by Rostrud.

From authoritative sources

“Regulations on the procedure for certification of management, engineering and technical workers and other specialists of enterprises and organizations of industry, construction, agriculture, transport and communications And approved Resolution of the State Committee for Science and Technology of the USSR No. 470, State Committee for Labor of the USSR No. 267 dated 05.10.73, other acts of the former USSR on this issue can be used as recommendations when developing a local regulatory act in an organization that regulates certification issues.

At the same time, the presence in a local act regulating the issues of certification at a particular employer, a provision on the possibility of conducting extraordinary certification in certain cases (for example, when moving to a higher position) does not conflict with the current legislation.”

Rostrud

So, write down in what cases an extraordinary certification can be carried out. At a minimum, indicate that it is carried out by decision of management after a decision has been made to reduce the number or staff of employees, as well as in the event of significant omissions in the work of individual employees V Decision of the Supreme Court of the Russian Federation dated February 15, 2001 No. GKPI00-1464.

For the form of the order for certification and the form of the certification schedule, see:

The terms and schedule of certification are approved by the manager. They must be brought to the attention of the employees being certified no later than a month before the start of certification. And clause 4 of the Soviet Regulations. Therefore, if you do not notify employees in advance about the upcoming certification, the court may regard this as a violation e Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370.

Remember that you need to have evidence confirming that the employee was notified of the upcoming certification.

Procedure for certification

Write down the detailed procedure for conducting it in the local certification regulations. Include the form in which it is carried out (oral or written - by performing a test, etc.).

Forming an attestation commission

The manager, by his order, forms a commission from among senior officials and highly qualified specialists. It includes T clause 5 of the Soviet Regulations; Art. 82 Labor Code of the Russian Federation:

  • chairman;
  • secretary;
  • commission members;
  • union representative (if you have one).

The surname composition of the certification commission can also be approved by an order to conduct certification.

In the certification regulations, do not forget to specify what decisions the certification commission makes I clause 7 of the Soviet Regulations:

  • <или>about the employee’s suitability for the position held;
  • <или>on the employee’s suitability for the position, subject to improvement of work and implementation of the commission’s recommendations with re-certification after a year;
  • <или>about the employee’s inadequacy for the position held.

The results of the certification must be announced to the employee being certified immediately after the voting results have been tabulated.

At least 2/3 of the number of members of the approved composition of the certification commission must participate in the certification and voting (in the absence of the employee). The voting results must be determined by a majority of votes, and in case of equality of votes in assessing the performance of the certified employee, he must be recognized as appropriate for the position held And clause 8 of the Soviet Regulations.

Together with the local certification act, approve the form of the certification sheet, where the certification commission will enter conclusions about the certification (or non-certification) of the employee A clause 9 of the Soviet Regulations. The certification sheet will need to be filled out during certification in two copies, and one copy will be given to the employee.

For the form of the certification sheet, see:

The second copy of the certification sheet, along with the review of the employee, will need to be kept in his personal file.

In addition, during certification, the secretary of the certification commission must keep minutes of its meeting in free form. The voting results must also be included in the protocol. I clause 8 of the Soviet Regulations.

We warn the manager

Workers need to be familiarized with local certification regulations for painting b Art. 22 Labor Code of the Russian Federation. If this is not done, then the dismissal of an employee based on the results of certification will be considered illegal. m Determination of the Moscow City Court dated March 30, 2011 No. 33-8582.

If the company has a trade union, then do not forget to take its opinion into account before approving your local certification regulations. And Art. 8 Labor Code of the Russian Federation, part 2 art. 81 Labor Code of the Russian Federation, art. 372 Labor Code of the Russian Federation; clause 31 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2; Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370. Otherwise, in the event of a complaint from a trade union or workers to the labor inspectorate, the company and its management may be fined b Art. 5.27 Code of Administrative Offenses of the Russian Federation. If in such a situation someone is fired based on the results of certification, then if the dismissed person goes to court, he will be reinstated e Art. 394 Labor Code of the Russian Federation.

After management approves the local certification regulations, familiarize company employees with them. It is better to specify the timing of such familiarization in the final provisions on certification. And employees hired after the introduction of the certification provision should be introduced to it when hiring at Art. 68 Labor Code of the Russian Federation.

Before certification

For each employee being certified, his immediate supervisor must prepare a written review (characteristics) in advance )clause 6 of the Soviet Regulations. The review must reflect the characteristics of the employee’s production activities, qualifications, and compliance with labor discipline. It is better to immediately approve the review form by local regulations on certification.

For feedback form see:

The review must be submitted to the certification commission no later than 2 weeks before certification And clause 6 of the Soviet Regulations. Otherwise, when challenging the dismissal, the court may find that the commission did not have objective information about the employee and his performance indicators before the meeting. This, along with other violations committed by the employer during the certification, may become a reason for the reinstatement of an employee dismissed as a result of such certification. And Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370.

The employee himself must also be familiar with the feedback submitted to him no later than a week before the certification. m clause 6 of the Soviet Regulations.

Already at the meeting, the certification commission hears a report from the certified employee about his work. If an employee does not attend a meeting without good reason, the commission has the right to conduct certification in his absence e clause 7 of the Soviet Regulations. This should be further enshrined in the local certification act.

But Rostrud does not recommend prescribing in local regulations the rule that if an employee does not appear for certification without good reason or refuses to undergo it, then he is recognized as uncertified.

From authoritative sources

“The Labor Code provides as grounds for termination of an employment contract at the initiative of the employer the inconsistency of the employee with the position held or the work performed due to insufficient qualifications, confirmed by certification results And clause 3, part 1, art. 81 Labor Code of the Russian Federation. Dismissal of an employee on this basis is permissible if the employee’s inadequacy for the position held due to his insufficient qualifications is confirmed precisely by the results of certification.

Thus, the Labor Code does not provide for the dismissal of an employee on the specified grounds without certification.

The fact of failure to appear for certification or the employee’s refusal to undergo it is not identical to the fact of receiving a negative result during certification. Inclusion of such provisions in a local regulatory act regulating certification issues.”

Rostrud

We formalize management decisions based on the results of certification

The certification sheets for employees completed by the commission must be transferred to the head of the company for making personnel decisions.

Attention

If the certification commission has come to the conclusion that the employee is suitable for the position held or the work performed, then it is impossible to dismiss him as not suitable for the position. I clause 31 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2.

Do not forget to enter the results of employee certification in section IV of the personal card in form No. T-2.

If the certification sheet contains the commission’s conclusion that the employee is unsuitable for the position held and the manager does not want to leave him in this position, then we do so.

STEP 1. We offer the employee a transfer to another job (corresponding to qualifications or requiring lower qualifications And Art. 81 Labor Code of the Russian Federation).

Please note that the employer has no obligation to offer the employee temporarily vacant positions (for example, occupied by persons on parental leave). Such positions are not considered vacant, which is confirmed by the court s Determination of the Moscow City Court dated August 19, 2010 No. 33-26128.

STEP 2. Depending on the employee’s decision:

  • <или>if he agrees to the transfer, we draw up an additional agreement to his employment contract and issue an order for the transfer according to the unified form No. T-5 approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1;
  • <или>if he refuses the transfer, we receive such a refusal in writing and formalize his dismissal. To do this, we issue an order to terminate the employment contract in the unified form No. T-8 approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

We warn the manager

All personnel decisions regarding the employee(both about transfer and dismissal) may be accepted only within 2 months from the date of certification And clause 12 of the Soviet Regulations.

If there are no suitable vacancies in the company, you can immediately prepare documents for dismissal of the employee A clause 3, part 1, art. 81 Labor Code of the Russian Federation.

Please keep in mind that it is not possible to dismiss an employee based on the results of certification during a period of temporary incapacity for work or while on vacation. I Art. 81 Labor Code of the Russian Federation. But if you first issued an order to dismiss an employee, and the employee took sick leave on the same day, then you do not need to cancel the dismissal order. In this case, the company is only obliged to pay the former employee for a period of temporary incapacity for work. And Part 2 Art. 5 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”; Determination of the Moscow Regional Court dated 06/01/2010 No. 33-8370.

Don’t forget to make entries about transfers and dismissals of employees in their work books X clause 4 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved. Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 and in personal cards of employees according to form No. T-2 approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

If an employee is fired, the entry in his work book should look like this.

You can also write: “Dismissed due to inadequacy of the position held due to insufficient qualifications, confirmed by certification results, paragraph 3 of part one of Article 81 of the Labor Code of the Russian Federation » clause 5.2 Instructions for filling out work books, approved. Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

The employee does not have to pay severance pay upon dismissal (unless otherwise provided in the company’s collective agreement, local regulations or employment contract).

Many people do not want to bother with certification, considering this matter too troublesome and time-consuming. But if you approach this issue wisely, it turns out that organizing and conducting certification is no more difficult than any other optimization procedure in the company, for example, downsizing.

From January 1, 2017, workers in Russia will begin to be checked for their suitability for the position held. The introduction of professional standards, of which more than 800 have already been developed under the auspices of the Ministry of Labor for various professions, should thus move to a practical level. However, as business representatives, experts and recruiters told Metro, two months before the X-hour, specific methods had not even been approved, and employers for the most part had not heard that they should work according to the new scheme.

– At the same time, professional standards are not a distant future, but a new reality for everyone without exception. Commercial organizations and even individual entrepreneurs will be required to comply with them, explains Tatyana Malitskaya from the Askon center.

In general, she explains, professional standards are a good idea. They can be useful to both employees (in career planning) and employers (in setting requirements for the knowledge, skills, abilities and education of applicants).

“In essence, the mission of professional standards is to connect education with work,” explains Malitskaya. – Let us remember a fairly common story when the first thing an employer asks a novice specialist to do is to forget what he was taught. The creation of professional standards is aimed at ensuring that yesterday’s student does not have to forget, but, on the contrary, has to apply the acquired knowledge. The employer would not have to train young staff from scratch.

If the requirements for employee qualifications are enshrined in law, testing will be mandatory from 2017. Workers in entire industries (education, insurance, transportation) will have to prove that they occupy their place and receive the pay they deserve.

In other areas, the procedure is formally voluntary, but business will be interested in testing, experts are sure. And the implementation of the system is lobbied by the Russian Union of Industrialists and Entrepreneurs (RSPP).

“An employee who does not pass the certification will have to be transferred to another position, additionally trained, or said goodbye to him,” says Malitskaya. – But the employer will not be able to reduce the salary in your current position.

Business consultant Alexey Genin believes that there is no need to be afraid of the introduction of professional standards.

“I don’t think that in 2017 employers will start testing employees en masse and “demoting” them based on the test results,” he notes. – For large companies, of course, compliance with standards is a matter of honor, but they already strictly control employment. The rest are unlikely to want to send everyone for testing, since they will have to pay for it, which, apparently, will not be cheap. The economic crisis has not been canceled.

Employers in general are in no hurry to recognize the standards, says Natalya Galuzinskaya, QR director of the Guild of Professional Communities. In particular, due to the poor development of many of them. But industry associations and self-regulatory communities are ready to work with the professional standards proposed by the state.

The exam itself, according to Natalya Galuzinskaya, will be an analogue of the Unified State Exam, only with a mandatory practical part. It is theoretically possible to prepare for it, but it is better to be able to do all this in practice for at least 6 months.

“After passing the exam, the assessment results will need to wait,” says Malitskaya. – The law allows CSCs up to 30 days to check the exam and process data. After this time, the examinee will receive a certificate of qualification, and if the result is unsatisfactory, a conclusion on passing the professional exam with recommendations. By the way, it can be challenged. This procedure is also provided for by law. All issued certificates of qualification, in other words, each specialist who meets professional standards, will be recorded in a single register.

Exclusive rights to the presented material belong to ConsultantPlus JSC.

The material was prepared using legal acts as of 07/04/2016.

There are more conditions under which it is mandatory to apply professional standards

If an employer does not apply mandatory professional standards, he faces a fine

An independent assessment will determine whether the employee’s qualifications meet the professional standard

Even if professional standards are mandatory, you won’t have to fire an employee for non-compliance

Professional standard for an accountant: no fundamental changes have occurred since July >>>

There are more conditions under which it is mandatory to apply professional standards

Even if professional standards are mandatory, you won’t have to fire an employee for non-compliance

Mandatory professional standards must be applied, in particular, when hiring new employees. According to the Ministry of Labor, the entry into force of professional standards is not a reason to fire those who are already working.

Professional standard for an accountant: no fundamental changes have occurred since July

Editor's Choice
We all know the exciting story about Robinson Crusoe. But few people thought about its name, and here we are not talking about a prototype...

Sunnis are the largest sect in Islam, and Shiites are the second largest sect of Islam. Let's figure out what they agree on and what...

In step-by-step instructions, we will look at how in 1C Accounting 8.3 accounting for finished products and costs for them is carried out. Before...

Usually, working with bank statements is configured automatically through the client-bank system, but there is the possibility of integrating client-bank and 1C...
When the duty of a tax agent is terminated in connection with the submission of information to the tax authorities about the impossibility of withholding personal income tax,...
Name: Irina Saltykova Age: 53 years old Place of birth: Novomoskovsk, Russia Height: 159 cm Weight: 51 kg Activities:...
Dysphoria is a disorder of emotional regulation, manifested by episodes of angry and melancholy mood, accompanied by...
You have entered into a relationship with a Taurus man, you feel strong sympathy for him, but it is too early to talk about love. Many women in...
Stones for the zodiac sign Libra (September 24 - October 23) The zodiac sign Libra represents justice, the kingdom of Themis (second wife...