cpa assignment extension

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• ACCOUNTING EDUCATION

NASBA approves one-year extension to CPA Exam window

• Accounting Education

An amendment adopted by the National Association of State Boards of Accountancy (NASBA) opens the door for states to extend the window for completing the CPA Exam by one year.

NASBA announced a change to its Uniform Accountancy Act (UAA) Model Rules that increases from 18 months to 30 months the time frame for a CPA candidate to complete the Exam once the candidate passes the first section.

"Providing an additional year of conditional credit to candidates for Exam sections passed provides more flexibility to those seeking licensure as a CPA," NASBA President and CEO Ken Bishop said in a news release . "The additional time also provides greater latitude to firms and candidates as they negotiate the demands of today's complex career environment."

Action on the state level is required for the UAA amendment to take effect. Current Exam candidates will remain under the 18-month rule until such action, but Monday's announcement by the membership body for all 55 U.S. boards of accountancy followed a 60-day comment period that generated more than 850 responses and contributed to NASBA's decision to go beyond a six-month extension proposed in the exposure draft of the amendment.

"Extending the 18-month credit rule for taking all parts of the CPA Exam is a key pillar of the AICPA's pipeline acceleration plan ," said Mike Decker, vice president–CPA Examination and Pipeline for AICPA & CIMA, together as the Association of International Certified Professional Accountants. "This proposed change to the model rules better accommodates the conflicting demands many prospective CPA candidates face as they strive to make a living, pay off student loans, juggle family obligations, and take steps to advance their careers. While there is work to be done to make these amendments a reality in all jurisdictions, this is a positive step for future CPAs and the profession."

In consideration of a revamped CPA Exam format beginning in 2024 , the NASBA board of directors included descriptive language in the amendment aimed at providing uniformity among jurisdictions on the timing of granting Exam credits in an effort to curb the impact of any score delays. The NASBA board, at the same meeting, continued discussions on a policy change that would provide relief for CPA Exam candidates who lost credits during the COVID-19 pandemic .

"On behalf of the NASBA board of directors, we would like to thank the Uniform Accountancy Act Committee and the many stakeholders who provided valuable input to the rule-making process," Richard N. Reisig, CPA, 2023–2024 NASBA chair, said in the release. "We believe this amendment made to the UAA Model Rules will support the best interests of the candidates in their journey to entering the profession."

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at [email protected] .

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• TAX PRACTICE RESPONSIBILITIES

Best practices for engagement letters, POAs, and tax return extensions

• Practice Management & Professional Standards
• Engagement letters
• Client communications
• Professional liability

This discussion focuses on how and why to use engagement letters and what they should cover. The primary purpose of using a letter to define a professional relationship is to ensure that the client and the practitioner agree upon the services that are to be provided. Treasury Circular 230, Regulations Governing Practice Before the Internal Revenue Service  (31 C.F.R. Part 10), Section 10.33, Best Practices for Tax Advisors , states that a practitioner should communicate clearly with the client regarding the terms of the engagement; a signed engagement letter provides clarity and prevents scope creep.

An engagement letter is also a valuable tool for cementing the relationship with a new client, particularly when there is a delay between accepting a new client and beginning services. Furthermore, defining the scope and agreeing upon the terms in writing clarifies the client's expectations and builds trust by preventing the billing of services that were not anticipated by the client. It also removes any ambiguity regarding who the client is, especially when the practitioner is dealing with a representative of a business.

In addition, clarifying the services through an engagement letter acts as a primary defense against malpractice claims. Disagreements arise when clients believe you are handling their taxes but do not understand exactly what that might entail or encompass. A clearly defined engagement letter sets out the scope of services, defining what the practitioner has agreed to do, what the client has agreed to do, and what the practitioner will not be doing. Additionally, malpractice insurance premiums may be increased without the consistent use of engagement letters.

The importance of being specific

The benefits of engagement letters are often limited by vagueness and the omission of useful provisions. For instance, tax forms should be listed specifically, rather than using a general phrase like "all income tax returns" or "all state tax returns" and should patently exclude all returns and forms not listed. For instance, specifically mentioning and excluding any foreign reporting requirements such as the FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), is prudent, considering the potential for significant penalties.

Tax planning and consulting should be excluded from engagements that are merely for tax return preparation and should ideally be dealt with under a separate engagement letter with clearly defined parameters. Clients can become upset when they discover that they have missed a tax - saving opportunity, regardless of whether they were paying for proactive tax advice. Clients' expectations of CPAs generally include tax - saving advice, so being specific about tax services can prevent a client from looking to the firm to provide remuneration for a missed opportunity.

Useful provisions to include

Because firms may not have liability protection in the event of a data breach (although this optional coverage is recommended when available), an engagement letter can offer additional protection with a provision to disclaim liability from a data breach that occurs through no fault of the firm. Reasonable measures must be taken to ensure security of data, but language providing protection is helpful when reasonable measures fail.

Practitioners should also consider a conflict - of - interest waiver clause for related parties, divorcing couples, or multiple shareholders or partnership situations. These waivers can be a part of the engagement letter or executed in conjunction with the engagement letter.

The following points should also be included in the engagement letter:

• Alternative dispute resolution provisions;
• Venue in the event of a civil claim;
• A clause to limit liability to a percentage of fees, if allowed under applicable state law;
• Termination date for services (to trigger the statute of limitation);
• Date by which information must be provided by the client to complete the work on time;
• Language about filing extensions for tax returns;
• Statement of client asserting the completeness and accuracy of the data provided;
• Disclaimer that the firm is not verifying or auditing data;
• Provisions on data retention and who is responsible for providing supporting data in the event of a future audit;
• Disclaimer that the firm is not taking steps to discover fraudulent activity, although the firm may disclose any indications of fraud that are observed during the engagement.

Engagement letters should be reviewed and revised on a continual basis, at least annually, to incorporate changes in the tax law or other provisions as needed.

Challenges for small firms

While the benefits are clear, implementing engagement letters for all clients is undeniably challenging for smaller firms with limited resources. But there are practical steps that can lessen the impact and track the process better.

Firms preparing less complex tax returns may consider negative assurance engagement letters. Essentially, such a letter provided to clients lays out the terms and states that providing information to begin work constitutes acceptance of those terms. This type of engagement letter is not as good as one requiring a signature acknowledgment but may provide some protection.

In addition, electronic signatures can be used to streamline the process. The firm can send all engagement letters en masse at the beginning of the year for electronic signature or with organizers when sent. When data is received to begin tax preparation, a process must be in place to verify that the engagement letter was signed before routing or assigning the work. If no signature is received, the firm should notify the client that work cannot commence until the engagement letter has been signed and should consider returning the paperwork to the client with the engagement letter requesting a signature for work to commence.

The ability to access information from the IRS on behalf of a client is a necessary component of the practice of most CPA firms and other tax practitioners. The two avenues for this are Form 8821, Tax Information Authorization , and Form 2848, Power of Attorney and Declaration of Representative .

There are three key differences between these two avenues. Form 2848 can be used only by someone with authority to practice before the IRS, such as an attorney, CPA, enrolled agent, enrolled actuary, or enrolled retirement plan agent; it also grants power of attorney (POA) to represent the client before the IRS. Representation before the IRS encompasses advocating for the client and providing information on behalf of the client.

Form 8821 only allows the appointee to receive information, but the appointee does not need any authority to practice before the IRS or even need to be an individual; businesses and entities can be appointed via the Form 8821. Form 8821 may be a viable option if a practitioner is merely collecting data to file a return or, where the firm is the appointee, to allow unlicensed staff to request transcripts from the IRS. It also may be useful to accept a limited authorization under a Form 8821 during the process of determining whether to accept someone as a client. It allows the practitioner to receive information but makes clear to the IRS representative and to the client that the practitioner has not accepted the authority and responsibility to advocate on the client's behalf.

The final key difference is that a Form 8821 automatically expires after seven years, while a Form 2848 must be revoked. With the termination of a POA, the practitioner can no longer represent the taxpayer for that tax period.To revoke a Form 2848, the practitioner should write "REVOKE" across the top of the Form 2848 that is being revoked and sign and date below the notation. The revocation should be filed with the Centralized Authorization File (CAF) unit in the same manner as the original POA. If the original Form 2848 is not available, a signed and dated letter from the practitioner stating the intention to revoke the POA for the applicable tax matters and periods, the name and address of each recognized representative whose authority is revoked, the taxpayer's name, the taxpayer's address, and the taxpayer identification number can be submitted to the CAF unit. If all authority under the POA is being revoked, "revoke all years/periods" can be written instead of listing the specific matters and years/periods.

With the revocation, both the client and the firm should be clear that the firm is no longer responsible for tracking new notices as they arise. It may be prudent to issue a termination of the engagement letter at the time of the POA revocation. The clear communication of the letter articulates the mutual understanding while also working within the relationship to remind the client that the practitioner will be available to help on other issues later.

If Form 2848 is used, the firm should track all POAs for all practitioners in the firm and have a system in place for revoking them when the project terminates or when the client is no longer a client. This avoids confusion about who is responsible for replying to further notices for the covered subject or period.

If there is uncertainty regarding what POAs a firm has outstanding, a Freedom of Information Act (FOIA) request can be filed. The request must state that it is being made under the Freedom of Information Act, identify the records that are being sought, identify the name and address of the requester, provide a copy of a valid photo identification of the requestor that includes a signature, and make a firm commitment to pay any applicable fees. The requestor can state the maximum fee he or she is willing to pay. Generally, there will be no fee for individuals seeking records for their own use unless the request is for more than 100 pages or the search takes more than two hours. If the applicable fees will exceed the maximum fee stated, the IRS will contact the requestor and ask the requestor whether he or she would like to withdraw or modify the request before proceeding.

The IRS recently implemented an online authorization process through the Tax Pro Account service to simplify the process and allow instant access for the practitioner. A tax practitioner can submit a POA authorization (if the practitioner meets the POA requirements) or a Tax Information Authorization request to the taxpayer's individual IRS online account. The practitioner chooses the appropriate authorization type when requesting it.

To request an authorization online, representatives log in to their Tax Pro Account on irs.gov and request an authorization from the taxpayer. The representatives will need all of the data traditionally required on a Form 8821 or Form 2848; the data entered must match previously filed returns exactly. After submitting the form, the practitioner should notify the taxpayer that the request is waiting for authorization. The taxpayer must log in to his or her individual IRS account to review and sign the authorization request; if any data is incorrect, the request will not appear for the taxpayer, and the practitioner will need to resubmit the request with the correct data.

Authority via a Tax Pro Account can only be granted for the years 2000 through the current year plus three calendar years forward from the date of the request and is limited to the following matters:

• Form 1040, U.S. Individual Income Tax Return , income tax;
• Split spousal assessment or innocent spouse relief;
• Shared-responsibility payment, including split spousal assessment; and
• Civil penalties.

Unlike with a paper filing, only two representatives can receive copies of a taxpayer's IRS notices and communications, and the online process automatically revokes any other authorization granted for that period, tax matter, or authorization type. If multiple representatives are requesting authority, the taxpayer must authorize them on the same day. Once the taxpayer has accepted the request in his or her online account, the representative has immediate access to the records.

Extensions provide a valuable release valve for the tax preparer in two primary ways: They spread out the tax filing over a longer period, and they allow time for the necessary data to arrive for the return to be accurately prepared.

Increased complexity and additional reporting requirements have resulted in Schedules K - 1 and corrected information returns being sent out shortly before or even after the filing deadline. However, clients often want their returns to be filed "on time," while failing to understand that, with an extension, the return is still on time if it is filed by the extended due date. The taxes must be paid by the due date, but unless there is a compelling need for the return to be filed by the original due date, the practitioner should advise the client to wait so that a more complex return can be done when professionals are less fatigued and not under a pressing deadline. It is worth considering charging a higher rate for those who insist on filing by the original due date, to compensate for the additional burden and risk of error.

An extension allows additional time for retroactive tax law changes to be incorporated into tax preparation software. The IRS did not require amended returns to be filed for returns filed prior to the tax law changes for tax year 2020 but instead adjusted taxpayers' returns; the resulting notices of the adjustments sent to taxpayers by the IRS raised concerns that the practitioner had erred. Thus, because these returns were not extended, additional time was required for client inquiries and explanations for returns. Moreover, because not all states pass legislation to conform to the federal tax law by the due date of the return, retroactive changes at the state level also generate notices to adjust the state tax return, again wasting the time of taxpayers and practitioners.

The opportunity for filing a superseding return is an often - overlooked benefit of filing an extension. A superseding return acts as the original filed return and allows for elections that are required to be filed with the original return if they are considered timely filed by its extended due date. Even if the return is filed by the original due date, an extension allows for the possibility of filing a superseding return and acts as a safety net for any missed elections if they are caught before the extended due date. However, superseding returns do not allow a change from married filing jointly to married filing separately or changes to other irrevocable elections.

When return due dates are legislatively postponed, such as occurred during the filing seasons for tax years 2019 and 2020, the period for claiming a refund may be shortened if the return is filed after the original due date but before the postponed due date. Under Secs. 6511(a) and (b)(2) and Regs. Secs. 301.6511(a)- 1 (a) and 301.6511(b)- 1 (b), a refund claim can be made for three years from the date of filing, with the amount of the claim limited to the taxes paid or considered paid within a lookback period of three years plus any extension period. If no extension was filed, taxes are considered paid on April 15, even if the return was timely filed on May 15. The three - year lookback period stops at the date filed unless a valid extension was filed to bring it back to the original due date of the return.

When due dates are postponed, filing extensions as of the original due date of the returns serves a practical purpose for smaller firms; by following the firm's normal procedures, there is less likelihood of making mistakes or missing necessary extensions.

There are potential pitfalls to be wary of when filing extensions. Some elections, such as the mark - to - market election for traders, must be made by the due date of the return without taking into account any extensions. If extensions are filed without a full review of the taxpayer's documents, the need or benefit of such an election may be missed before the due date.

An additional area of potential liability is in failing to properly advise the taxpayers or document having advised them that the extension does not extend the time to pay. Taxpayers must still provide the necessary data to enable the correct tax liability to be calculated and paid by the original due date. To qualify for an extension, the taxpayer must properly estimate the tax liability using the information available, enter the total tax liability, and file the extension by the return's due date. A failure to calculate the tax may result in a rejection of the extension and additional penalties.

Preparers subject to Treasury Circular 230, Regulations Governing Practice Before the Internal Revenue Service (31 C.F.R. Part 10), must follow the due diligence guidelines for preparing and filing extensions found in Sections 10.22, Diligence as to Accuracy ,and 10.36, Procedures to Ensure Compliance , of Circular 230 or face potential penalties and liabilities.An example of a potential area for concern is when a taxpayer has an accepted offer in compromise or an installment agreement, or is subject to a pertinent court order; failing to file or failing to pay the full amount of tax due could terminate the existing agreement or violate the terms of the order. It is advisable to document the authorization to file the extension and the calculation of the tax due. Smaller firms may have a difficult time tracking the information for due diligence compliance and may not be able to bill the clients for the additional expense and the additional time in the file.

An extension may lessen the urgency felt by taxpayers to compile their financial data; in the event of an increase in taxable income, the delay in organization of the data creates the possibility of cash flow difficulties for business owners. A taxpayer with a surprise tax payment due for the prior year may also have to make a large fourth - quarter estimated payment for the current year if the three quarterly estimated payments for the current year that are due prior to the extended due date of the return were underestimated using old data. The additional penalties and interest on the underpayment of estimates and the late payments of taxes may cause the client to feel the preparer is at fault regardless of when the information is provided to the preparer.

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• April 19, 2022

My CPA Says, “Extend.” What Does That Mean to Me?

Each year, some taxpayers find themselves scrambling to find their income tax return paperwork, a year’s worth of receipts, and ultimately become stressed in the attempt to file their tax return by April 18. Others know and understand that simply filing a tax extension can earn them time, reduce their stress, and possibly, incur a lower tax bill.

A tax extension is free, easy and automatic.  Just submit  Form 4868  electronically or on paper by the April 18 filing deadline. 

“We explain to clients the many advantages of filing an extension. Not only do they gain six more months to file their return, but they also have the ability to review their options and understand their return a little better. This helps plan strategically not only for the current tax year, but this extra time also enables us to potentially project a client’s tax position for the following year as well. By having the ability to look at two years at once, we can provide the client with an optimal strategy to reduce their tax obligations,” said Senior Tax Manager Gary Sigman, CPA, M.Tax, PFS, AEP.

You’ll also avoid failure-to-file penalties, which can add up to   25%  of the tax due. If you file an extension but miss the extended deadline, you will be subject to this penalty. Keep in mind that filing an extension when you owe taxes only gives you more time to file, not more time to pay – your payment is still due at the April deadline. What does filing an extension do? 

• An extension is a form filed with the IRS to request additional time to file your federal tax return. The extension period is six months, which extends the due date for submitting your final returns from April 15 to Oct. 15*. In some states, filing an extension with the IRS will automatically extend the time to complete a state income tax return.
• Filing an extension grants you additional time to submit your complete and accurate return, but you still need to estimate whether you will owe any taxes and pay that estimated balance by April 18.
• Extending your return allows you and your CPA more time to prepare your tax return to ensure filing of an accurate tax return. In many cases, you may still be waiting for additional information (e.g., Schedule K-1, corrected 1099s, etc.) to complete your return.

Why does my CPA suggest we extend my tax return? If your CPA has recommended that you file an extension, it may be due to many reasons, such as:

• The volume of data or complexity of certain transactions (e.g., sale of a rental property) on your return requires additional time.
• The amount of time remaining in filing season is limited for the CPA to complete client returns by April 18* due to late information received from numerous clients.
• Many CPAs have a “cutoff” or deadline for clients submitting their tax information so they can plan their workload to ensure all client returns  and  extensions are completed by April 18*.

Am I more likely to be audited if I extend?

• Extending will NOT increase your likelihood of being audited by the IRS.
• It is better to file an extension rather than to file a return that is incomplete or that you have not had time to review carefully before signing.

What are the primary benefits of extending my tax return?

• It provides for additional time to file returns without penalty when you are waiting for missing information or tax documents (such as corrected 1099s). Just remember that an extension provides additional time to file, but not additional time to pay. Penalties may be assessed if sufficient payment is not remitted with the extension.
• You may qualify for additional retirement planning opportunities or additional time to fund certain types of retirement plans (e.g., SEP IRA).
• It is often less expensive (and easier) to file an extension rather than rushing now, then possibly needing to amend your return later.

Should I do anything differently if I am filing an extension or “going on extension”?

• No, you still should give your CPA whatever information you have as early as possible or as soon as it becomes available.
• Expect to pay any anticipated taxes owed by April 18. You still need to submit all available tax information to your CPA promptly so he/she can determine if you will have a balance due or if you can expect a refund.
• If you are required to make quarterly estimated tax payments, your first quarter estimated tax payment is due April 18. Your CPA may recommend that you pay the balance due for last year  and  your first quarter estimated tax payment for this year with your extension.
• If you are anticipating a large refund, chances are your CPA will likely try to get your extended return done as soon as possible once all tax information is available. Your CPA may also want to discuss tax planning opportunities with you so that in future years, you don’t give the IRS an interest-free loan all year!

Is there anything I can do to avoid filing an extension if I know I am missing some information now?

• If you already know you will be waiting until the last minute for one or two documents, you may be able to minimize the chance of having to file an extension by providing all other available documents to your CPA as soon as you receive them. By doing so, your CPA can prepare a draft return for you to review and discuss in advance. He or she may be able to add the missing piece of data or last-minute information and still be able to complete your returns by April 18* (depending on their workload).

Tax planning is essential to building a successful business foundation and changes in due dates can create confusion and, if not addressed in a timely manner, costly. If you have any questions about due date changes, tax planning, or compliance, contact us at [email protected] or  503.362.9152. We are happy to help and ready to start the conversation.

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Obtaining a work visa for the foreign citizen is a multistage and long process. For example, it will take on the average 100 days and 15900 ₽ (only to pay the state fee) for the Company-employer registered in Moscow to hire a foreign worker. Since a work permit is valid maximum for 1 year, it is necessary to start processing a new work visa 6 months after receiving the current work visa.

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Samples of documents

Detailed description of stages for the Company registered in Moscow and hiring foreign citizen to work in Moscow:

• Every year a Company is obliged to submit the application for foreign manpower need for the next year, so that the needs of the concrete company would be taken into account while the formation of quotas for the Russian Federation subjects and of all-Russian quota. Application includes a compulsory registration with the quick information center “Migration quota” at www.migrakvota.gov.ru . This rule does not apply to non-quota positions which list is renewed every year.

Required documents:

• Application form (PDF file, 48 KB) about the assignment to the employer of the state service of assistance in the selection of the required workers (1 copy);
• Information about the need of workers (PDF file, 50 KB), the presence of the unfilled vacancies (2 copies);
• Certificate from the Russian Federal Tax Service of “State registration of legal entities” and the introduction of record into the United state list of legal entities (1 notarized copy);
• Certificate from the Russian Federal Tax Service of “Registration of the legal entity with the Tax Authorities” (1 notarized copy);
• Codes of statistics (1 notarized copy);
• License to carry out activities (if needed) (1 notarized copy);
• Power of attorney (PDF file, 52 KB) to the authorized representative to submit and obtain statements of the Administration of civil service of the employment of population (UGSZN) of Moscow (1 copy).
• Conclusion of the Administration of civil service of the employment of population (UGSZN) of Moscow (copy with the assignment of the original);
• Request to the Administration of civil service of the employment of population (UGSZN) (PDF file, 73 KB) (2 copies);
• Application (PDF file, 44 KB) to the Migration police of Russia (3 copies);
• Application form of the organization (PDF file, 37 KB) (1 copy);
• Application (PDF file, 42 KB) to the Russian Migration police of Moscow (2 copies);
• Project of a labour contract or other documents confirming the preliminary agreement with foreign citizens or foreign partners about intention and conditions of employment of foreign workers (1 copy, signed and stamped by the employer);
• Certificate from the Russian Federal Tax Service of “The introduction of a record into the United state list of legal entities on the state registration of changes into the constitutive documents of a legal entity” (if changes were occurred) (2 notarized copies);
• Certificate from the Russian Federal Tax Service of “The introduction of a record into the United state list of legal entities on the state registration of changes which are not connected with constitutive documents of legal entity” (if changes were occurred) (2 notarized copies);
• Original of a billing document (stamped by bank) proving the payment of the state fee of 10000 ₽ for giving the company a “Permit to involve foreign labour force” for each foreign worker (properties).
• Copy of a “Permit to involve foreign labour force” (with the presentation of the original);
• Application (file PDF, 42 KB) to the Russian Migration police of Moscow (2 copies);
• Warrant to the authorized representative (file PDF, 52 KB) for the right to supply and obtain a work permit (plastic card) (2 copies);
• Application (file PDF, 102 KB) about issuing to foreign citizen or person without citizenship of work permit (1 copy);
• Letter of guarantee (file PDF, 55 KB) for the return of foreign worker (1 copy);
• Examination certificate for knowledge of Russian language;
• Form A30 – about absence of disease of Hansen (leprosy);
• Form A15-A19 – about absence of tuberculosis;
• Form A50-A53.9, A55, A57 – about absence of sexually transmitted infections (syphilis, lymphogranuloma (venereal), chancre);
• Form 086 – for the workers connected with physical labor;
• about absence of addiction;
• Notarized translation of passport of foreign citizen (1 copy);
• Colored photo of foreign citizen on the mat paper – 2 pieces;
• Copy of document with apostille about the vocational education with the translation into Russian (1 notarized copy); or a certificate of equivalency of such document to the Russian school certificate or diploma of professional education;
• Original of billing document (stamped by bank) about the payment of the state duty of 3500 ₽ for obtaining a “work permit for a foreign citizen or a person without citizenship” (properties).
• Application form (PDF file, 75 KB);
• Extract from the “United state list of legal entities” (remoteness of an extract should not exceed one month; 1 notarized copy);
• If the head (Director-General) is not Russian citizen, copies of Permit to involve foreign labour force and Work permit for foreign citizen (both notarized copies) are also required;
• Non-residential Lease Agreement (in case of sublease, copies of sublease agreement and non-residential lease agreement should be presented; 1 notarized copy);
• Certificate of “State registration of the property rights” of the non-residential premises (at owner of premises) occupied by organization (1 notarized copy);
• Letter of guarantee (file PDF, 41 КB).
• Organization Registration card in the Russian Migration police of Moscow;
• Application letter for invitation (file PDF, 116 KB) for Russian visa (1 copy);
• Letter of guarantee (file PDF, 45 KB) from organization (1 copy);
• Copy of “permit to employ foreign workers” (Permission) (1 copy);
• Copy of both sides of “Work permit of foreign citizen” (Plastic card) with the presentation of original;
• Copy of the page of passport of foreign citizen, which contains photo and specifications (1 copy);
• Copy of labor contract;
• Receipt for state fee payment.
• Application of foreign citizen to the Russian consulate with purpose of obtaining single work visa for 90 days.
• Notification of the beginning of work of the foreign national in the organization. After obtaining a work permit and a work visa, signing a labor contract with a foreign worker (or extending the existing labor contract for the new period), the Company- employer is obligated to send the notification of conclusion of the employment agreement with a foreign worker to the Migration police of Moscow in 3 days. Similar notification should be sent in case of cancellation of an employment agreement with a foreign worker.
• Registration of the work visa with the local department of the Migration police.
• Notification of arrival (Visa registration) (file XLSX, 130 KB) of foreign citizen to the place of stay (1 copy);
• Letter of guarantee (file PDF, 52 KB) from the inviting organization with the request to obtain a multiple entree work visa for foreign citizen (1 copy);
• Application with request to obtain a multiple entree work visa (file PDF, 55 KB) from a foreign citizen (1 copy);
• Passport copies of foreign citizen with the visa and migratory card, with the presentation of originals;
• Two photos (colored, mat paper, size of 3×4);
• Copy of “permit to employ foreign workers” (permission), with presentation of original;
• Copy of “work permit of foreign citizen” (Plastic card), with presentation of original.
• Russian Tourist Visa
• Russian Business Visa
• Russian Visa for Highly Qualified Specialists
• Russian Private Visa
• Russian Transit Visa
• Russian Visa for a family member
• Russian Consulates
• Russian Visa Centres
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Victor Mukhin

• Scientific Program

Title : Active carbons as nanoporous materials for solving of environmental problems

However, up to now, the main carriers of catalytic additives have been mineral sorbents: silica gels, alumogels. This is obviously due to the fact that they consist of pure homogeneous components SiO2 and Al2O3, respectively. It is generally known that impurities, especially the ash elements, are catalytic poisons that reduce the effectiveness of the catalyst. Therefore, carbon sorbents with 5-15% by weight of ash elements in their composition are not used in the above mentioned technologies. However, in such an important field as a gas-mask technique, carbon sorbents (active carbons) are carriers of catalytic additives, providing effective protection of a person against any types of potent poisonous substances (PPS). In ESPE “JSC "Neorganika" there has been developed the technology of unique ashless spherical carbon carrier-catalysts by the method of liquid forming of furfural copolymers with subsequent gas-vapor activation, brand PAC. Active carbons PAC have 100% qualitative characteristics of the three main properties of carbon sorbents: strength - 100%, the proportion of sorbing pores in the pore space – 100%, purity - 100% (ash content is close to zero). A particularly outstanding feature of active PAC carbons is their uniquely high mechanical compressive strength of 740 ± 40 MPa, which is 3-7 times larger than that of  such materials as granite, quartzite, electric coal, and is comparable to the value for cast iron - 400-1000 MPa. This allows the PAC to operate under severe conditions in moving and fluidized beds.  Obviously, it is time to actively develop catalysts based on PAC sorbents for oil refining, petrochemicals, gas processing and various technologies of organic synthesis.

Victor M. Mukhin was born in 1946 in the town of Orsk, Russia. In 1970 he graduated the Technological Institute in Leningrad. Victor M. Mukhin was directed to work to the scientific-industrial organization "Neorganika" (Elektrostal, Moscow region) where he is working during 47 years, at present as the head of the laboratory of carbon sorbents.     Victor M. Mukhin defended a Ph. D. thesis and a doctoral thesis at the Mendeleev University of Chemical Technology of Russia (in 1979 and 1997 accordingly). Professor of Mendeleev University of Chemical Technology of Russia. Scientific interests: production, investigation and application of active carbons, technological and ecological carbon-adsorptive processes, environmental protection, production of ecologically clean food.   

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CPA: Certified Pastry Aficionado

Pomegranate Rosemary Moscow Mule

drinks · Holiday Favorites November 11, 2017

This post has been sponsored by Schweppes ® . All thoughts and opinions are my own.

Pomegranate Rosemary Moscow Mule – A festive twist on the classic Moscow Mule, made with bruised rosemary, pomegranate juice and Schweppes ®  Ginger Ale

So are you shocked that it’s the inspiration of my newest festive cocktail made with Schweppes Ginger Ale?

Each season, I make a fun drink that suits its flavors and/or themes. For the summer, I was obsessed with these watermelon margaritas . Last winter, these cranberry lime mojitos were a hit.

And today, I bring to you the festive drink to top all festive drinks – the Pomegranate Rosemary Moscow Mule !

And when I say festive, I mean festive. I mean, look at the pomegranate seeds and sprig of rosemary! Doesn’t it look like holly berries and pine tree branches?! You can’t get much more festive than that, people.

Classic moscow mules are made with 3 simple ingredients: lime, vodka, and ginger beer. Ginger beer is a fermented drink with a bold ginger flavor. The ginger is particularly strong for me so I prefer using Schweppes  ® Ginger Ale for a sweeter take on the flavor. You can easily find it in the soda aisle of your local Walmart.

Many cocktails tend to be garnished with herbs instead of mixed with herbs. But I want that flavor to shine through the whole drink. I thought about infusing the vodka, similar to what I did with this drink . But that takes some time so I didn’t want to bother with it for this recipe.

Instead, I decided to bruise the rosemary leaves a little with a muddler (or you can use a mortar and pestle). This will help the oils release from the leaves and mix a hint of rosemary essence into the drink. And thus, the rosemary isn’t just for garnish – it’s got a role in the drink, as well!

After bruising the leaves, you simply add the lime juice, vodka, and pomegranate juice and stir together. Distribute the mixture between two mugs filled with ice and then top with Schweppes ®  Ginger Ale. Don’t forget the garnishes – pomegranate seeds and rosemary sprigs make all the difference in the presentation. And presentation is EVERYTHING when it comes to festive drinks.

This recipe perfectly makes two drinks. You can easily make a pitcher of these, if you’re serving a crowd. But I recommend making the base without the ginger ale because it will lose the fizz when it’s stirred in a pitcher. So you should make the base, pour into mugs, and then top with the ginger ale when serving.

And if you don’t have copper mugs of your own yet, you can pick some up during your Walmart trip. That’s one of my favorite things about my Walmart trips – it’s a one-stop shop!

This is drink is as simple as they get, guys. But that won’t stop me from sharing some tips! I’ll warn you, though, you may have seen some of these before in my other drink posts:

• Only use fresh lime juice in this drink – and forever. I have never been a fan of buying lime juice in a bottle because it’s too tart and tastes different to me. You just cannot get the same flavor without using the fresh stuff.
• Pomegranates are not yet available in my local Walmart so I bought the pomegranate seeds from the produce section rather than seeding a pomegranate myself. If this is the same for you, check the refrigerated fruit area. If you’re struggling to find it, you can use cranberries.
• Always make sure to top off your drink with ginger ale after it’s been stirred already. The more you stir carbonated drinks, the quicker the fizz will escape.

After you purchase your Schweppes Ginger Ale for this recipe, make sure to upload your receipt to Schweppesholidayga.com to receive a free festive Schweppes scarf (when you spend $10 or more on any Schweppes products)! Giveaway period is 11/15 through 12/22.

I hope you enjoyed today’s festive cocktail. What other seasonal cocktails are you making right now? Let me know in the comments below! And make sure to check out www.schweppesholidaysips.com for even MORE holiday drink inspiration.

Ingredients

• 2 sprigs rosemary
• 2 tablespoons fresh lime juice
• 4 ounces vodka
• 3 ounces pomegranate juice
• 9 ounces Schweppes Ginger Ale
• pomegranate seeds for garnish

Instructions

• Pinch of a few leaves off one sprig of rosemary (about 10). Set aside sprigs for garnish. Place into a pint glass and bruise leaves with a muddler to release the flavor. Add lime juice, vodka, and pomegranate juice. Stir together. Set aside
• Fill two copper mugs with ice, about 2/3 full. Split juice/vodka mixture among the two mugs. Fill mugs with Schweppes Ginger Ale, to taste. If you want it stronger, add a few splashes. If not, fill to the top (max of 4.5 ounces per mug). Garnish with one sprig of rosemary and a sprinkle of pomegranate seeds per mug.

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More drink recipes you’ll love:

Blackberry lemon vodka punch.

Cranberry Lime Mojito

Watermelon Margarita

Sparkling Apple Cider Sangria

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November 17, 2017 at 10:52 am

This looks amazing! So refreshing and festive. YUM.

November 15, 2017 at 9:05 am

YUM! This looks not only delicious but also so pretty. Perfect for the holidays!

November 14, 2017 at 11:31 pm

I don’t drink so I’d go sans vodka, but I bet this would still taste delicious!

November 14, 2017 at 9:56 am

What a fun, seasonal drink! I’d love to make this for my next party.

November 14, 2017 at 3:46 pm

Yes, it’s such a hit at parties!

November 14, 2017 at 8:00 am

i’m not much of a drinker but this sounds delicious and it’s so pretty too…might have to try it out during the holidays (:

November 14, 2017 at 3:45 pm

Thanks so much!

November 14, 2017 at 12:14 am

I love Moscow Mule cocktails! Yours is the perfect holiday drink. I have a tree full of gorgeous pomegranates. This recipe will come in very handy!

November 14, 2017 at 3:44 pm

Oh that’s so cool that you have a pomegranate tree! This recipe is the perfect way to get some use out of it!

November 13, 2017 at 10:32 pm

This is a perfect cocktail or mocktail for the holiday season. The rosemary and pomegranate combination is delicious!

Thanks so much! I think so too!

November 13, 2017 at 8:50 pm

Yum! Love a good Moscow Mule. And this is the perfect version for this time of year! Cheers! Morgan

November 14, 2017 at 3:43 pm

Right?! Those colors make (and the rosemary sprig) make it look perfectly festive!

November 13, 2017 at 6:44 pm

This looks so delicious! If I were to nix the vodka it would be a great drink for kids, too!

November 14, 2017 at 3:42 pm

November 13, 2017 at 5:52 pm

I need to try this, it looks so yummy! I bet the rosemary tastes amazing.

November 14, 2017 at 3:41 pm

Omg yes! Love rosemary and tart flavors!

November 13, 2017 at 4:50 pm

This sounds SO yummy!! I love Moscow Mules, but this one sounds ever better and so perfect for the holidays. I think I will have to make these for my family!

November 14, 2017 at 3:40 pm

Thanks so much! I love festive drinks so much!

November 13, 2017 at 1:43 pm

This drink is so pretty and festive! I definitely want to give it a try this holiday season 🙂

Isn’t it the cutest?!

November 13, 2017 at 12:55 pm

I love pomegranates and these look super yummy.

November 14, 2017 at 3:39 pm

November 13, 2017 at 12:39 pm

Oh this looks so festive! I never thought to mix pomegranate and rosemary!

It’s such a great duo! Thanks for stopping by!

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