In this review we will provide a table of legislative changes since 2018. In the table, we took into account the amendments necessary for the work of the personnel inspector (HR officer), accountant, and director. The articles may also be useful for individual entrepreneurs. You will be able to learn about innovations in labor, tax and accounting legislation. What is changing in the Labor Code of the Russian Federation? How have taxes and contributions changed? What benefits will be required to be paid to employees? What new BCCs have appeared for the transfer of mandatory payments? The material is prepared in the format of a convenient table, which allows you to quickly study all the innovations that you need.
Changes in 2018 for HR officers
| Change | A comment |
| From January 1, 2018, the minimum wage was increased | The minimum wage (minimum wage) from January 1, 2018 from 7,800 rubles was increased to 9,489 rubles (Federal Law of December 28, 2017 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation in terms of increasing the minimum wage to subsistence level of the working-age population"). This amount is 1689 rubles more. (9489 rub. – 7800 rub.). |
| The minimum wage began to be brought closer to the subsistence level | It is planned to increase the minimum wage in two stages: The cost of living for the 2nd quarter of 2017 was 11,163 rubles for the working population (Resolution of the Government of the Russian Federation dated September 19, 2017 No. 1119). Accordingly, the minimum wage from January 1, 2018 is 85% of this value. From May 1, 2018, the minimum wage should finally be equal to the subsistence level. The minimum wage will be 11,163 rubles. |
| Some employers need to raise employee salaries | From January 1, 2018, the minimum wage will be 9,489 rubles per month (Federal Law of December 28, 2017 No. 421-FZ “On amendments to certain legislative acts of the Russian Federation regarding increasing the minimum wage to the subsistence level of the working population”). Accordingly, from January 1, 2018, an employer paying its employees the minimum wage is obliged to increase it to new values. The next adjustment will have to be made in May 2018. |
| From 2018, labor inspectors will begin coming to inspections with questionnaires | From January 1, 2018, questionnaires will be used during routine inspections of employers. The questionnaires contain a closed list of questions for the company. Download questionnaires. At first, the new rules will affect only companies that have been assigned a moderate risk class by Rostrud. And from July 1, 2018, this procedure will be extended to all employers. Reason: Decree of the Government of the Russian Federation dated September 8, 2017 No. 1084. |
| From February 17, 2018, new rules apply for the protection of objects and (or) property | Order of the Ministry of Labor of Russia dated July 28, 2017 No. 601n approved the rules for labor protection in the implementation of security (protection) of objects and property. The rules determine the requirements for labor protection when protecting facilities and property by employees of legal entities with special statutory tasks, departmental security, as well as private security organizations. |
| We approved the transfer of holidays in 2018 | Decree of the Government of the Russian Federation dated October 14, 2017 No. 1250 approved the procedure for postponing weekends in 2018. The weekends of January 6 and 7 (Saturday and Sunday), coinciding with non-working holidays, are postponed to March 9 and May 2, respectively. Also, rest days are moved from Saturday April 28, Saturday June 9 and Saturday December 29 to Monday April 30, Monday June 11 and Monday December 31, respectively. Thus, in 2018 there will be the following days of rest: |
| From February 1, 2018, child benefits need to be indexed | From February 1, 2018, “children’s” benefits will be indexed by a factor of 1.025 (Resolution of the Government of the Russian Federation dated January 26, 2018 No. 74 “On approval of the amount of indexation of payments, benefits and compensation in 2018”). Here are the new benefit values: – one-time benefit for the birth of a child: RUB 16,759.09; – minimum monthly allowance for caring for the first child: 3795.60 rubles; – minimum monthly allowance for caring for the second and subsequent children: 6284.65 rubles; – one-time benefit for registration in the early stages of pregnancy: 628.47 rubles. |
| Introduced monthly payment for the birth of the first child | Russian President V. Putin decided, starting from 2018, to pay a monthly allowance for the first child until he reaches the age of 1.5 in the amount of 10,523 rubles. For more details, see "". |
| Unemployment benefits have not been increased | There will be no increase in unemployment benefits in 2018. The minimum amount of unemployment benefits in 2018, as in the past, is 850 rubles, and the maximum amount is 4900 rubles. (Resolution of the Government of the Russian Federation dated December 8, 2016 No. 1326). |
| New regions will join the FSS pilot project | In the period from July 1, 2018 to December 31, 2019, the Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd, Vladimir, Voronezh, Ivanovo, Kirov, Kemerovo, Kostroma, Kursk, Ryazan, Smolensk, Tver regions should join the pilot project . |
State employees' salaries will be indexed
Order of the Government of the Russian Federation dated December 6, 2017 No. 2716-r provides for an increase in wages for public sector employees. According to the order, from January 1, 2018, wages will be increased by 4% for employees of the public sector of the economy employed in federal institutions. This increase applies to all federal institutions - autonomous, budgetary and state-owned. Such institutions are taken away, including institutions of the social sphere and science, forestry, hydrometeorological service, veterinary medicine, employment services and others.
Reduced quotas for foreign workers
The Government of the Russian Federation, by its Resolution No. 1467 dated December 4, 2017, approved quotas for foreign labor in organizations engaged in certain types of activities for 2018.
In particular, the quota for other land passenger transport (code 49.3), as well as road freight transport (code 49.41), was reduced from 30 to 28% of the total number of personnel. Other indicators remained at the 2017 level.
By January 1, employers whose number of foreign employees exceeds the new figures must correct this. Let us remind you that there is a special basis for dismissing workers in such a situation - paragraph 9 of Article 327.6 of the Labor Code of the Russian Federation.
For organizations, violating the permissible share of foreign workers can result in a fine of 800 thousand to 1 million rubles. or suspension of activities for a period of 14 to 90 days. Officials face a fine of 45 thousand to 50 thousand rubles.
It was allowed not to include provisions for issuing soap to employees in employment contracts
On June 12, 2018, Order of the Ministry of Labor of the Russian Federation dated November 23, 2017 No. 805n comes into force. They made changes to the procedure for providing workers with flushing or neutralizing agents.
Let us remind you that the standard norms for issuing and the standard for providing workers with flushing and neutralizing agents were approved by order of the Ministry of Health and Social Development dated December 17, 2010 No. 1122n. The new amendments stipulate that the standards for issuing flushing or neutralizing agents that correspond to the working conditions at the employee’s workplace are specified in the employee’s employment contract or in the employer’s local regulations. At the same time, they are brought to the attention of the employee in written or electronic form in a way that allows confirming the employee’s familiarity with these standards.
Previously, it was stipulated that the standards for issuing flushing and neutralizing agents were specified only in the employee’s employment contract.
There are more reasons for unscheduled inspections
Bill No. 1181957-6 was adopted with amendments to Article 360 of the Labor Code of the Russian Federation, which supplement the grounds for unscheduled inspections of employers.
According to bill N 1181957-6, changes are made to Article 360 of the Labor Code of the Russian Federation. They complement the grounds for unscheduled inspections of employers. Therefore, the labor inspectorate will be able to conduct unscheduled inspections of employers if it learns about the following facts:
- evading the execution of an employment contract;
- improper execution of an employment contract;
- concluding a civil contract that actually regulates labor relations.
Rostrud can learn about such facts from appeals and statements of citizens, individual entrepreneurs or legal entities, from information from state authorities, local government and trade unions, as well as from the media. It is prohibited to notify the employer in advance of such a check.
During inspections, special checks will be made to ensure that workplaces are accessible to people with disabilities.
From January 1, 2018, inspectors from Rostrud will specifically check workplaces and working conditions for people with disabilities (Government Decree No. 1409 of November 22, 2017). However, such a check will only come to employers who have employees who are people with disabilities. Note that inspectors could previously check whether employers comply with the requirements for workplaces for people with disabilities. However, these questions were not the main ones and could remain at the discretion of the inspectors.
Changes in 2018 for the manager
| Change | A comment |
| From June 1, 2018, data on companies will be opened on the Federal Tax Service website (Transparent Business service) | From June 1, 2018, the information will be available on the Federal Tax Service website (Clause 1.1, Article 102, Part 1 of the Tax Code of the Russian Federation): About arrears and debts on penalties and fines; About tax offenses and liability for them; About special tax regimes; On participation in a consolidated group of taxpayers; About the average number of employees, taxes and fees paid, income and expenses of the company according to financial statements. |
| Debts on taxes, insurance premiums, penalties and fines were allowed to be written off from bank accounts in precious metals | From June 1, 2018, the Federal Tax Service will be able to collect arrears of taxes, insurance premiums, penalties and fines of organizations and individuals (including individual entrepreneurs) from bank accounts opened in precious metals. Russian Federation (Federal Law of November 27, 2017 No. 343-FZ). |
| The Federal Tax Service has updated the “black” list of offshore companies | On January 1, 2018, Federal Tax Service Order No. ММВ-7-17/709 dated 09/01/2017 comes into force, which approves a new list of states (territories) that do not ensure the exchange of information for tax purposes with Russia. It includes 108 states and 18 territories. In the new edition, South Korea and the British Virgin Islands are excluded from the “black” list. |
| Decided when an agreement between individuals should be in writing | From June 1, 2018, a loan agreement between “physicists” must be concluded in writing if its amount exceeds 10,000 rubles. To comply with the written form, the parties, for example, can draw up one document and sign it. Reason: clause 2 of article 2 of the Federal Law of July 26, 2017 No. 212-FZ. |
| We decided how to determine interest on a loan if it is not in the contract | From June 1, 2018, if the agreement does not stipulate the amount of interest for using the loan, then it is determined by the key rate of the Bank of Russia in effect during the periods when interest should be accrued. Grounds: clause 3 of Art. 2 of the Federal Law of July 26, 2017 No. 212-FZ. |
| We established in what cases it is possible to demand early repayment of the loan | If a loan is provided to a legal entity or individual entrepreneur, then the agreement can include a condition on the creditor’s right to demand early repayment of the loan. The amendment is effective from June 1, 2018. Reason: clause 13 of Art. 2 of the Federal Law of July 26, 2017 No. 212-FZ. |
| Allowed to reduce interest on onerous loans | Since June 1, 2018, the following provision has been in effect: if the amount of interest for using a loan is two or more times higher than the usual amount of interest in comparable circumstances, the court has the right to reduce it. Grounds: clause 3 of Art. 2 of the Federal Law of July 26, 2017 No. 212-FZ. |
| Obliged to pay interest on business-related loans | From June 1, 2018, in addition to interest for using the loan amount, the borrower is obliged to pay other payments provided for in the loan agreement, including those related to the provision of the loan. These may be commissions, payments for the provision of services (performing actions) accompanying the issuance of a loan. Reason: clause 12 of Art. 2 of the Federal Law of July 26, 2017 No. 212-FZ. |
| A deferment has been introduced for the use of online cash registers in special modes | Until July 1, 2019, the following have the right not to use cash registers: – companies on UTII (except for retail and catering); – entrepreneurs with a patent (except for retail and catering); – companies and entrepreneurs on UTII and patent in the field of retail and catering, if they do not hire workers; – businessmen who trade through machines and do not hire workers; – entrepreneurs who provide services and issue strict reporting forms (except for businessmen with employees in the catering sector). |
| A new deduction has been introduced for the purchase of online cash registers | Individual entrepreneurs will be able to receive a deduction when purchasing online cash registers. The maximum deduction amount will be 18 thousand rubles for one copy of equipment. Mandatory conditions for obtaining a deduction are the use of the patent system or UTII, as well as registration of cash registers in the period from February 1, 2017 to July 1, 2019. If an individual entrepreneur combines the simplified tax system and UTII (patent), then those cash registers that are used on UTII or the patent can be deducted. |
| Canceled transaction passports | From January 1, 2018, the Central Bank of the Russian Federation established new rules according to which residents and non-residents will provide supporting documents and information to authorized banks for currency transactions. Transaction passports will replace the accounting of export contracts in the bank. |
| Established a procedure for the international exchange of financial information for tax purposes | From 2018, organizations will submit notifications of participation in international groups of companies. |
| Resort fee introduced | From January 1, 2018, a resort fee was introduced in the Republic of Crimea, Altai Territory, Krasnodar Territory and Stavropol Territory. Resort fees will not be collected until May 1, 2018. |
| A fine was introduced for transporting unlabeled alcohol | Since 2018, a fine has been introduced for the transportation by individuals of unlabeled alcoholic beverages with a volume of more than 10 liters. The fine for such a violation ranges from 3,000 to 5,000 rubles with confiscation of alcoholic beverages (Article 14.17.2 of the Code of Administrative Offenses of the Russian Federation). Reason: Federal Law of July 29, 2017 No. 278-FZ. |
| A ban was introduced on the production and circulation of energy drinks | Since 2018, a ban has been introduced on the production and circulation of energy drinks with an alcohol content of less than 15%. Such drinks can only be produced for subsequent export. |
| New elements of administrative offenses in the field of currency legislation have been introduced. | From May 14, 2018, the Code of Administrative Offenses of the Russian Federation will introduce new elements of administrative offenses in the field of currency. Officials of organizations will be able to be held administratively liable, in particular, for carrying out illegal currency transactions. The general director will be able to be fined in amounts from 20,000 to 30,000 rubles. |
| Paying administrative fines will become easier | From July 31, 2018, tax officials will attach payment details to fine protocols that are submitted to the court. Therefore, you don’t have to look for details to pay the fine. There will also be fewer potential risks of making inaccuracies in the payment. Reason: Federal Law of July 29, 2017 No. 264-FZ. |
| Increased fine for drivers | The fine has been increased for drivers (up to 2,000 rubles) who did not allow pedestrians, cyclists and other road users to pass when the latter had the right of way (Article 12.18 of the Code of Administrative Offenses of the Russian Federation). |
Changes in 2018 for accountants
| Insurance premiums | |
| Increased income limits for calculating insurance premiums | In 2018, the base for calculating insurance contributions to the Social Insurance Fund (in case of temporary disability and in connection with maternity) will be 815,000 rubles, and the base for calculating contributions to the Pension Fund at the “regular” rate is 1,021,000 rubles. Reason: Decree of the Government of the Russian Federation of November 15, 2017 No. 1378. |
| Insurance premium rates have been retained until 2020 | The tariffs for pension, medical and insurance contributions for temporary disability and in connection with maternity will not change in 2018 (Federal Law No. 361-FZ of November 27, 2017). If an organization or individual entrepreneur does not have the right to use reduced tariffs, then in 2017 it must charge contributions at the basic tariffs. The general contribution rate in 2018 is, as before, 30% (Articles 425, 426 of the Tax Code of the Russian Federation): – 22% – for pension insurance; – 5.1% – for health insurance; – 2.9% – for social insurance. |
| Insurance premiums of individual entrepreneurs “for themselves” were untied from the minimum wage | Officials removed the link between individual entrepreneurs' insurance premiums and the minimum wage so as not to increase the burden on businessmen. After all, by 2019 the minimum wage will be equal to the subsistence level, and this figure is higher. Taking into account the amendments, in 2018 fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund will amount to 32,385 rubles. You will also need to deduct 1% on income over 300,000 rubles. |
| The deadline for payment of insurance premiums for individual entrepreneurs has been changed | Since 2018, individual entrepreneurs are obliged to transfer insurance premiums from the amount exceeding 300,000 rubles no later than July 1 of the next year. Therefore, “one percent” individual entrepreneur insurance premiums for 2017 must be transferred no later than July 1, 2018. However, this date falls on a Sunday. Therefore, fees can be paid no later than July 2, 2018. Previously, payments had to be made no later than April 1. |
| Retained the right to benefits on insurance premiums | From 2018, benefits for organizations working in the field of information technology (IT) have been extended. Benefits apply to companies that sell, develop, and maintain computer programs and databases. For them, the rate of contributions to the Pension Fund is 8% of the total 14% (8% to the Pension Fund, 2% to the Social Insurance Fund and 4% to the Compulsory Medical Insurance Fund). The discount on contributions for employers regarding payments to disabled people has also been preserved. Such policyholders will continue to pay premiums equal to 60% of total rates. |
| We have clarified the list of activities for which reduced rates of contributions to the simplified tax system can be applied | The names of preferential types of activities since 2018 coincide with OKVED 2 |
| A new form of calculation for insurance premiums is being introduced | The Federal Tax Service is changing the form of calculation of insurance premiums and the procedure for filling it out. Tax officials decided to make changes to certain calculation indicators, as well as clarify the electronic format. The new form must be used starting with reporting for 2017 (due date: January 30, 2018). |
| Tax authorities now have more reasons not to accept payment of contributions. | Since 2018, inspectors will not accept calculations for insurance premiums (DAM), in which payments between sections 1 and 3 do not match. |
| Payments within the framework of the World Cup are exempt from contributions | Since 2018, payments to foreign citizens and stateless persons who took part in the preparation and holding of the World Cup are exempt from insurance premiums. Reason: Federal Law of October 30, 2017 No. 303-FZ. |
| Personal income tax | |
| Changed personal income tax taxation of material benefits from savings on interest on loans | From January 1, 2018, material benefits from savings on interest are subject to personal income tax only in the following cases: – funds received from an interdependent organization (IP) or employer; – such savings are actually material assistance or a form of counter-fulfillment of an obligation to the taxpayer. |
| The date of receipt of income upon debt forgiveness has been clarified | If an organization forgives a debt to an individual, then he receives income (economic benefit) in the form of the amount of the forgiven debt (Clause 1, Article 41 of the Tax Code of the Russian Federation). From January 1, 2018, it is necessary to determine income on this date only if the company is interdependent in relation to the citizen. Reason: Federal Law of November 27, 2017 No. 335-FZ. If there is no fact of interdependence, then income for personal income tax purposes will not arise. |
| Changed the procedure for paying tax on gambling winnings | From January 1, 2018, winnings up to 4,000 rubles. are not subject to personal income tax. Tax on winnings from 4,000 to 15,000 rubles. the individual pays independently. Tax on winnings over 15,000 rubles. withheld by the tax agent. |
| Part of the down payment on a car loan at the expense of the budget was exempt from personal income tax | From January 1, 2018, compensation from budget funds for the down payment on a car loan was exempted from personal income tax. For these purposes, a new clause 37.3 of Article 217 of the Tax Code of the Russian Federation was introduced. Basis: Federal Law Federal Law of November 27, 2017 No. 335-FZ. |
| Discounts on ruble bonds are exempt from personal income tax | From January 1, 2018, discounts on Russian ruble bonds issued after January 1, 2017 are not subject to personal income tax. This is provided for by paragraph 4 of Article 1 of the Federal Law of April 3, 2017 No. 58-FZ (a new paragraph 4 of paragraph 17.2 of Article 217 of the Tax Code of the Russian Federation was introduced). |
| Payments to participants in the renovation program are exempt from personal income tax | Participants in the renovation in Moscow will not pay personal income tax. The amounts that residents receive as compensation, as well as the excess of the cost of a new apartment over the price of housing that was subject to renovation, are exempt from tax. |
| New deflator coefficient for personal income tax – 1.686 | The coefficient increases the personal income tax advance paid by a foreign employee for a patent. In 2018, the new coefficient is 1.686, so the payment will increase and amount to 2023.20 rubles (1200 rubles x 1.686). The amount will be higher if the regional authorities introduce a regional coefficient. |
| A new form of certificate 2-NDFL is being introduced | The form and procedure for filling out income certificates will change. The form will contain the following details: TIN, KPP of the reorganized company and code of the reorganization form (transformation, merger, etc.). It follows from the procedure that after the reorganization the successor submits certificates for the old company. Certificates 2-NDFL using the new form will have to be submitted for 2017. |
| New income and deduction codes in 2-NDFL certificates | New income and deduction codes will appear in 2-NDFL certificates: – 2013 – compensation for unused vacation; – 2014 – severance pay upon dismissal in excess of three months’ earnings (for the Far North – six months); – 2301 – fine and penalty by court decision for the fact that the company did not voluntarily satisfy the demands of consumers; – 2611 – bad debts written off; – 3021 – interest (coupon) on bonds of Russian organizations. Previously, the transferred payments were shown with code 4800 (other income). Reports for 2017 will have to be submitted with new codes. |
| New form of calculation 6-NDFL | The changes in the calculation are similar to those that tax authorities make in the 2-NDFL certificates. The TIN and KPP of the reorganized company, as well as the reorganization form code, will appear on the title page. For 2017, organizations will report using a new form. |
| New form of declaration 3-NDFL | It is planned to make a number of significant changes to the current tax return form 3-NDFL, which was approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671. |
| Value added tax (VAT) | |
| Payment of VAT by purchasing companies | From January 1, 2018, buyers of ferrous and non-ferrous scrap metal, raw animal skins, as well as secondary aluminum and its alloys are recognized as tax agents for VAT. |
| “Tax free” system is being launched in Russia | A new article 169.1 has been introduced into the Tax Code on VAT compensation for foreign citizens who export goods purchased at retail from Russian organizations outside the customs territory of the EAEU. But there is a condition: when selling this product, VAT was calculated, which was paid by the foreigner as part of the price of the product. This does not apply to excisable goods, such as tobacco and alcoholic beverages. |
| Extension of the VAT rate for air transportation | The period for applying the 10% rate for passenger transportation on domestic routes has been extended until the end of 2020. The application of the zero rate is now extended to air transport to Kaliningrad |
| Exports were allowed to waive the zero VAT rate | From January 1, 2018, exporters will be able to refuse to apply the zero tax rate on export supplies and some export-related services. To refuse the zero rate, you must submit an application to the tax office. Refusal is possible for a period of at least 12 months in relation to all export transactions for which VAT is allowed to be charged at rates of 10 or 18 percent. |
| For the export of goods in the re-export procedure, a zero VAT rate is established | The zero rate now applies to procedures for re-exporting goods. In addition, the 0% rate for the provision of railway transport and containers can now be applied by any person, and not just those who own rolling stock by ownership or lease. |
| We clarified the procedure for maintaining separate accounting | From 2018, the “5 percent rule” will apply only to those goods (works, services) that are used simultaneously in both VAT-taxable and non-taxable transactions. In addition, from this date, all taxpayers who carry out both taxable and non-taxable transactions will maintain separate accounting. There are no exceptions for those who follow the 5 percent rule. Such changes are enshrined in paragraphs. "g" clause 12 art. 2 of Law No. 335-FZ. |
| We decided how services at airports will be exempt from VAT | The sale of services provided directly at airports of the Russian Federation and the airspace of the Russian Federation for the maintenance of aircraft, including air navigation services (clause 22, clause 2, article 149 of the Tax Code of the Russian Federation) is exempt from VAT. Federal Law No. 305-FZ dated October 30, 2017 established that from January 1, 2018, the list of services at airports that are not subject to VAT will be established by the Government of the Russian Federation. |
| VAT deductions for budget subsidies are prohibited | Since 2018, the deduction of VAT on goods (work, services) purchased through budget subsidies has been prohibited. The procedure for VAT restoration is also established if subsidies are issued to reimburse expenses already spent, including VAT. Reason: Federal Law of November 27, 2017 No. 335-FZ. |
| Income tax | |
| Deposits from any members of the organization are exempt from income tax | Companies will be able to accept money, property or rights from participants with any share in the authorized capital and not pay income tax on them. But the purpose of the gratuitous transfer should be to replenish net assets (subclause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation). Starting from 2018, there will be no clause on net assets in the Tax Code. Therefore, now you can exempt from income tax money, things and rights that participants made as a contribution (but without increasing the authorized capital). |
| Introduced a new distribution of rates between budgets | Income tax must be paid at new rates. Amendments to the Tax Code of the Russian Federation affected residents of special zones. From 2018, they will pay 2% to the federal budget and no more than 13.5% to the regional budget. The remaining companies in 2018 will contribute 3% of tax to the federal budget, 17% to the regional budget. |
| Allowed to take into account more expenses for personnel training | Companies that improve the skills of their employees at their own expense will be able to account for more expenses. Starting from 2018, it will be possible to write off the cost of training under agreements on the network form of implementation of educational programs. This form of training is when a university and a company train employees together (Part 1, Article 15 of the Federal Law of December 29, 2012 No. 273-FZ). |
| Changed the procedure for accounting for R&D expenses | In 2018, companies will continue to apply a coefficient of 1.5 to actual expenses on scientific development, which are listed in Decree of the Government of the Russian Federation dated December 24, 2008 No. 988. This means that they will take into account even more expenses than they spent on development. You can write off expenses taking into account the ratio immediately as other expenses or gradually as intangible assets. Companies will be able to safely include in R&D expenses not only the salaries of development employees, but also labor bonuses, bonuses to tariff rates and salaries for skill. It will also be possible to take into account insurance premiums from these payments, including for social insurance (subclause 2, clause 2, article 262 of the Tax Code of the Russian Federation). Expenses for science can also take into account the purchase of exclusive rights to inventions, utility models, samples (subclause 3.1, clause 2, article 262 of the Tax Code of the Russian Federation). You do not have to submit research and design development reports to the Federal Tax Service if the company places these reports in the state information system (Article 262 of the Tax Code of the Russian Federation). |
| Assets identified during inventory were exempt from income tax | From January 1, 2018, when calculating income tax, there is no need to take into account property rights to the results of intellectual activity that were identified as a result of the inventory from January 1, 2018 to December 31, 2019. |
| Expanded the zero tax rate on income tax | From 2018, it will become profitable to work in the tourism business in the Far East. From 2018 to 2022, companies in the tourism industry will be able to apply a zero rate on income tax (Article 284.6 of the Tax Code of the Russian Federation). |
| A new investment income tax deduction has been introduced | From January 1, 2018, instead of depreciation, organizations will be able to exclude part of the cost of fixed assets directly from the income tax amount. The maximum deduction amount is 90 percent of the original cost of the object. Investment deductions are allowed to be applied to fixed assets that belong to depreciation groups 3–7, as well as to expenses for the completion, reconstruction, modernization, and additional equipment of fixed assets. |
| The procedure for recognizing doubtful debts has been clarified | From January 1, 2018, when calculating the reserve, accounts receivable are reduced by counter accounts payable, starting with the oldest. |
| The debts of a bankrupt citizen were classified as bad debts | Since 2018, the list of debts that are recognized as unrecoverable and written off as non-operating expenses (or repaid using the reserve for doubtful debts) has been increased. This refers to those debts for which a citizen is exempt from further fulfillment of creditors’ claims (considered repaid) in accordance with Federal Law No. 127-FZ of October 26, 2002 “On Insolvency (Bankruptcy).” |
| Changed the procedure for applying increasing depreciation rates | From January 1, 2018: – it was prohibited to use an increasing coefficient (2.0) when depreciating buildings with high energy efficiency; – allowed to apply an increasing coefficient (3.0) when depreciating objects used in the field of water supply and sanitation. The list of such objects should be established by the Government of the Russian Federation. |
| Organizational property tax | |
| Changed the procedure for applying property tax benefits | In 2018, the tax on movable property will be 1.1%. Previously, organizations did not pay tax on movable assets accepted for accounting after 2013. An exception is property from interdependent counterparties during liquidation or reorganization (clause 25 of Article 381 of the Tax Code of the Russian Federation). From 2018, the tax benefit will only apply if it is established by regional authorities. If they decide that the movables are subject to tax, they will set the rate. Maximum – 1.1%. If the regional authorities do not approve their law on benefits, then you pay tax at a rate of 1.1%. |
| We prescribed the procedure for applying the cadastral value established during the tax period | From January 1, 2018, when calculating property tax on real estate of foreign organizations and on residential properties that are not part of fixed assets, the cadastral value determined as of the date of registration of the objects in the Unified State Register of Real Estate is used. The new procedure applies to objects whose cadastral value is established during the year. |
| A new form of property tax declaration has been introduced | For 2017, companies submit a new property declaration. The deadline is no later than March 30, 2018. The form no longer requires a stamp and an OKVED code on the title page. And three new lines were added to section 3: 001 “Property type code”; 030 “Share in common property rights”; 035 “Share of cadastral value. |
| Simplified taxation system (STS) | |
| Introduced a new book for accounting income and expenses (KUDiR) | A new book (KUDiR) for “simplified” was introduced in 2018 on the basis of Order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n. The book form was supplemented with Section V, which reflects the amount of the trading fee. |
| The deflator coefficient according to the simplified tax system was increased to 1.481 | The new deflator index for simplified people is 1.481. However, the value of the maximum income of an organization, which limits the right to switch to the simplified tax system, is not indexed to the deflator coefficient in 2018. Effect of the provisions of paragraph. 2 p. 2 art. 346.12 and par. 4 p. 4 art. 346.13 of the Tax Code of the Russian Federation is suspended until January 1, 2020. |
| Income limit for switching to simplified tax system | To switch to the simplified tax system from 2018, the amount of income from sales and non-operating income of the organization for 9 months of 2017 should not exceed 112.5 million rubles (clause 2 of article 346.12 of the Tax Code of the Russian Federation). There is no income limit for entrepreneurs |
| We have expanded the list of expenses that can be taken into account when calculating the single tax | From January 1, 2018, expenses can include mandatory contributions (contributions) from developers to the compensation fund. |
| It was allowed to include the costs of online training in expenses under the simplified tax system | From January 1, 2018, the simplified tax system can be used to write off the costs of maintaining premises, equipment and personnel provided to universities under agreements on online training. Costs can be taken into account if the company hired at least one university graduate for one year or indefinitely. Reason: Federal Law of July 18, 2017 No. 169-FZ. Previously, the Tax Code of the Russian Federation did not explain in any way the procedure for accounting for such expenses. |
| Unified tax on imputed income (UTII) | |
| Consumer cooperatives have extended the opportunity to remain on UTII | Consumer cooperation organizations whose average number of employees over the past year exceeded 100 people can apply UTII until December 31, 2020. Previously, the deadline was December 31, 2017. |
| Entrepreneurs will be provided with a deduction for the purchase of online cash registers | From January 1, 2018, entrepreneurs can reduce the amount of UTII for expenses associated with the purchase and setup of an online cash register (up to 18,000 rubles per cash register). To take advantage of the deduction, you must register a cash register in the period from February 1, 2017 to July 1, 2019 (for retail trade and catering - until July 1, 2018). |
| A new UTII declaration form is being introduced | The Federal Tax Service makes adjustments to the UTII declaration form. Amendments to the declaration form are due to the fact that companies and entrepreneurs will be provided with a deduction when purchasing online cash registers. The new reporting form will have special lines to reflect deductions. |
| New deflator coefficients | When calculating UTII, the basic yield is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient was 1.798. However, since 2018, the coefficient has increased to 1.868 (Order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579). |
| Land tax | |
| The procedure for calculating land tax when changing the category of land has been established | From January 1, 2018, when calculating land tax, the cadastral value determined as of the date of registration of changes in the Unified State Register is used. The new procedure applies to lands whose category or type of permitted use changes during the year. The amount of land tax after the changes is calculated taking into account the ownership coefficient. |
| The procedure for confirming land tax benefits has been simplified | Applications for land tax benefits were allowed to be submitted without supporting documents. If the information about the tax benefit cannot be obtained independently, the taxpayer will be notified of the need to submit supporting documents. Reason: Federal Law of September 30, 2017 No. 286-FZ |
| A new land tax declaration form has been approved | A new land tax declaration, the format for its presentation and the procedure for filling it out have been approved. It applies to reporting for 2017. Reason: Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347. |
| Patent tax system | |
| The new deflator coefficient for calculating the value of a patent has been increased | The deflator coefficient for calculating the value of a patent was increased to 1.481. The maximum amount of potential annual income for a “patent” business will be 1.481 million rubles (1 million rubles × 1.481). And the maximum cost of a patent for a month will be equal to 7,405 rubles (1.481 million rubles × 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of Article 346.43 of the Tax Code of the Russian Federation). |
| Individual entrepreneurs on a patent approved a deduction for the purchase of online cash registers | Individual entrepreneurs using the patent tax system (PTS) were allowed to reduce the patent tax on the costs of purchasing an online cash register included in the cash register register. The deduction will be provided in the amount of no more than 18,000 rubles for each cash register. |
| Property tax for individuals | |
| Regions will be able to defer the accrual of penalties | Starting from 2018, constituent entities of the Russian Federation will be able to defer the accrual of penalties on individuals’ debts under the “cadastral” tax incurred in 2016-2017. Previously, this right was established only for 2015. Reason: Federal Law of November 27, 2017 No. 335-FZ. |
| A new application form for individuals has been approved | The Federal Tax Service of the Russian Federation, by its order dated November 14, 2017 No. ММВ-7-21/897, approved a new form of application for a tax benefit on property taxes. It will be introduced on January 1, 2018. |
| Transport tax | |
| Tax on expensive cars has been reduced | An amendment to Article 362 of the Tax Code of the Russian Federation will come into force in 2018. In this regard, the transport tax on passenger cars costing from 3 to 5 million rubles and up to 3 years old is calculated with a minimum increasing factor of 1.1. Reason: Federal Law of November 27, 2017 No. 335-FZ. Previously, this coefficient was applied to passenger cars of the specified value, from the year of manufacture of which 2 to 3 years have passed. |
| Simplified the procedure for receiving benefits | On January 1, 2018, a new rule was established. If a citizen has submitted an application for a benefit to the tax office, but has not submitted documents confirming such a right, the tax office will request them from the authorities or organizations that have this information. If the documents are not provided upon request, the inspector will request them from the citizen himself. |
| Personalized accounting | |
| Need to submit a new report | No later than March 1, 2018, a new report on the length of service of employees must be submitted to the Pension Fund for the first time. Form: SZV-STAZH. |
| Budget classification codes | |
| New KBK for income tax | New codes have been introduced for income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2017 to December 31, 2021: 182 1 01 01090 01 1000 110 – income tax; 182 1 01 01090 01 2100 110 – for penalties; 182 1 01 01090 01 3000 110 – for fines. |
| New excise tax codes | The Ministry of Finance has supplemented the list of budget classification codes for excise taxes. New codes have been introduced for electronic cigarettes, nicotine-containing liquids, and heating tobacco: 182 1 03 02360 01 0000 110 - excise taxes on electronic cigarettes produced in the Russian Federation; 182 1 03 02370 01 0000 110 - liquids with nicotine; 182 1 03 02380 01 0000 110 - tobacco intended for consumption by heating. |
| New KBK for resort fees | Since 2018, a new BCC has been introduced for paying the resort fee - 000 1 15 08000 02 0000 140 (“Fee for the use of resort infrastructure (resort fee)”. |
A number of federal laws have been adopted, which have prepared significant changes to the Tax Code. Basically, these changes will come into force on January 1, 2019, but there are also those that will take effect in 2018. We invite you to familiarize yourself with the innovations that state (municipal) cultural institutions need to take into account.
No tax will be paid on movable property
From January 1, 2019, movable property is not subject to property tax. The corresponding changes were made by Federal Law dated August 3, 2018 No. 302-FZ in Art. 374 Tax Code of the Russian Federation.
Thus, from this date, property tax will be levied only on real estate (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), recorded on the balance sheet as objects fixed assets in the manner established for accounting, unless otherwise provided by Art. 378, 378.1 and 378.2 of the Tax Code of the Russian Federation (clause 1 of Article 374 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
The tax base is determined separately for each piece of real estate (clause 1 of Article 376 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
In this regard, starting from 2019, there will be no need for tax breaks and other tax preferences that currently apply to movable property (clause 25 of Article 381, clause 2 of Article 381.1, clause 3.3 of Article 380 of the Tax Code of the Russian Federation are excluded).
Taking into account the adopted innovations, institutions should approach the distribution of objects into movable and immovable property with special responsibility. As a rule, such distribution is carried out at the moment the property is accepted for accounting. The decision to determine the type of property is made by the institution’s commission for the receipt and disposal of assets, and it must be justified. The executed protocol of the commission meeting itself is not a legal basis for recognizing an object as movable or immovable property.
When making a decision, members of the commission must first of all proceed from the norms of civil law on the conditions for recognizing a thing as movable or immovable property. Such norms include Art. 130 and 131 of the Civil Code of the Russian Federation.
In accordance with paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects .
In addition, immovable things include residential and non-residential premises, as well as parts of buildings or structures intended to accommodate vehicles (car spaces), if the boundaries of such premises, parts of buildings or structures are described in the manner established by the legislation on state cadastral registration.
Things that are not related to real estate are recognized as movable property (clause 2 of article 130 of the Civil Code of the Russian Federation).
According to paragraph 1 of Art. 131 of the Civil Code of the Russian Federation, ownership and other real rights to immovable things, restrictions on these rights, their occurrence, transfer and termination are subject to state registration in the Unified State Register of Real Estate (USRN).
Based on the above, the legal basis for classifying a property as real estate is, in particular, the following circumstances:
availability of a record about the object in the Unified State Register of Real Estate;
in the absence of information in the Unified State Register of Real Estate - the presence of grounds confirming the strong connection of the object with the land and the impossibility of moving the object without disproportionate damage to its purpose (for example, for capital construction projects this is the availability of technical registration documents or technical inventory of the object as real estate, construction permits and (or ) commissioning, design or other documentation for the creation of an object and (or) on its characteristics - Letter of the Federal Tax Service of the Russian Federation dated 08/02/2018 No. BS-4-21/14968@).
The VAT rate will rise from 18 to 20%
The basic VAT rate from January 1, 2019 will be 20% (instead of 18%). The corresponding changes were made by Federal Law dated August 3, 2018 No. 303-FZ in paragraph 3 of Art. 164 Tax Code of the Russian Federation.
State fees for registering legal entities and making changes to constituent documents can be avoided
According to the amendments made by Federal Law No. 234-FZ dated July 29, 2018 in paragraph 3 of Art. 333.35 of the Tax Code of the Russian Federation, from January 1, 2019, when sending electronic documents to the registration authority, the state duty is canceled:
for state registration of a legal entity, with the exception of state registration of liquidation of legal entities (currently the state duty is 4,000 rubles);
for state registration of changes made to the constituent documents of a legal entity (800 rubles);
for state registration of liquidation of a legal entity, except for cases when it is carried out in accordance with the bankruptcy procedure (800 rubles).
Thus, by submitting documents for registration in electronic form, organizations will be able to save a lot. The abolition of state duty is associated with attracting organizations to use electronic services and expanding the scope of electronic interaction.
An indefinite rate of insurance premiums for compulsory health insurance has been fixed
In order to ensure stabilization of the fiscal burden, an unlimited tariff of insurance contributions for compulsory pension insurance has been established in the amount of:
22% within the established limit of the base for calculating insurance premiums for this type of insurance;
10% above the established maximum base for calculating insurance premiums for this type of insurance.
This tariff is fixed in paragraphs. 1 item 2 art. 425 of the Tax Code of the Russian Federation from January 1, 2019 by Federal Law No. 303-FZ.
According to the current version of this article, the rate of insurance premiums for compulsory health insurance is 26%, but it was planned to apply it from 2021. In 2018, the main categories of payers pay insurance premiums in accordance with the tariffs given in Art. 426 of the Tax Code of the Russian Federation. This is the confusing tariff scheme that currently exists.
From 2019, applying insurance premium rates will be much easier. Article 426 of the Tax Code of the Russian Federation will be excluded. All basic tariffs will be reflected in Art. 425 of the Tax Code of the Russian Federation, and they will not change from year to year.
The indefinite period of application of the tariff of insurance contributions for compulsory pension insurance (22%) will also be enshrined in the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (corresponding changes were adopted by the Federal Law of August 3, 2018 No. 306-FZ and come into force on January 1, 2019).
The rights of regions to set a reduced income tax rate are canceled
From 2019, regions will be deprived of the ability to generally reduce rates of income tax paid to the regional budget. Reduced rates can be introduced only in relation to certain categories of taxpayers - residents (participants) of a special economic zone, participants in regional investment projects (paragraph 4, paragraph 1, article 284 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
Reduced income tax rates established by the laws of the constituent entities of the Russian Federation before January 1, 2018 will be applied by taxpayers until their expiration date, but no later than January 1, 2023. At the same time, these reduced tax rates can be increased by the laws of the constituent entities of the Russian Federation for the tax periods 2019 - 2022 (paragraph 5 was added to paragraph 1 of Article 284 of the Tax Code of the Russian Federation by Federal Law No. 302-FZ).
Changes to improve tax administration
Such amendments were introduced by Federal Law No. 232-FZ of July 29, 2018. They mainly concern the administration of taxes levied on individuals. We will present only those changes that will be of interest to taxpayer organizations.
The right of tax authorities to block an organization’s accounts from August 30, 2018 applies to cases of late payment of insurance premiums.
Previously, such sanctions were applied in case of delay in submitting 6-NDFL calculations and tax returns.
According to the updated version of clause 3.2 of Art. 76 of the Tax Code of the Russian Federation, the decision of the tax authority to suspend operations of a tax agent (payer of insurance premiums) on his bank accounts and transfers of his electronic funds is made by the head (deputy head) of the tax authority in the event of failure of the specified tax agent (payer of insurance premiums) to calculate the amounts of personal income tax, calculated and withheld by the tax agent (calculation of insurance premiums), to the tax authority within ten days after the deadline for submitting such calculation.
The next day after the specified calculations are received by the tax authorities, the blocking of accounts is lifted.
When counting overpayments of taxes against arrears, overpayments that have arisen over the last three years are taken into account.
This clarification was introduced by Federal Law No. 232-FZ in paragraph 5 of Art. 78 of the Tax Code of the Russian Federation since August 30, 2018.
According to the new version of this paragraph, the offset of the amount of overpaid tax to pay off arrears on other taxes, arrears of penalties and (or) fines subject to payment or collection in cases provided for by the Tax Code of the Russian Federation is carried out by the tax authorities independently no more than three years from the date payment of the specified amount of tax.
To make such offsets, applications from taxpayers are not required. However, this does not deprive taxpayers of the right to apply for a credit for overpaid tax amounts in the general manner.
Innovations related to tax audits
Federal Law No. 302-FZ introduced the following innovations related to tax audits in Part 1 of the Tax Code of the Russian Federation.
The period for a desk audit based on a VAT return has been reduced.
According to the general rules, a desk audit of tax returns is carried out by the tax authorities within three months from the date of their submission (paragraph 1, paragraph 2, article 88 of the Tax Code of the Russian Federation). At the same time, the VAT return process will be carried out faster – within two months. This is indicated by paragraph. 2, added to paragraph 2 of Art. 88 Tax Code of the Russian Federation. It is clarified that if, before the end of the desk tax audit of the VAT return, the tax authority has identified signs indicating a possible violation of the legislation on taxes and fees, then the head (deputy head) of the tax authority has the right to decide to extend the period for conducting the desk tax audit. The period for a desk tax audit may be extended to three months from the date of submission of the VAT return.
The subject of the repeated on-site tax audit is specified.
If the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than previously declared, the tax authority has the right to initiate a second on-site audit. According to the current provisions of paragraphs. 2 clause 10 art. 89 of the Tax Code of the Russian Federation, as part of such a check, the period for which the updated information is presented is checked. The changes made to this paragraph determine that the subject of such a repeated on-site tax audit is the correctness of tax calculation based on the changed indicators of the updated tax return, which resulted in a decrease in the previously calculated tax amount (increase in loss).
The tax authorities are required to provide a copy of the protocol of interrogation of a witness involved as part of tax control.
In accordance with Art. 90 of the Tax Code of the Russian Federation, any individual who may be aware of any circumstances relevant to the implementation of tax control may be called as a witness to testify. The witness's testimony is recorded in the protocol. According to paragraph 6, introduced into this article, a copy of the protocol after its preparation must be handed over to the witness personally against signature. If a witness refuses to receive a copy of the protocol, this fact is reflected in the protocol.
The procedure for resubmitting documents to the tax authorities has been clarified.
Now, during a tax audit or other tax control activities, the tax authorities do not have the right to request from the inspected person documents previously submitted to the tax authorities during tax audits of this inspected person, as well as documents submitted in the form of certified copies during tax monitoring. According to the new edition of paragraph 5 of Art. 93 of the Tax Code of the Russian Federation, documents (information) previously submitted to the tax authorities, regardless of the grounds for their submission, may not be submitted, provided that the tax authority is notified within the prescribed period that the requested documents (information) were submitted earlier, indicating the details of the document by which (appendix to which) they were submitted, and the name of the tax authority to which the documents (information) were submitted.
The persons being inspected have the right to familiarize themselves with the materials of the inspection before considering its materials.
By virtue of the current provisions of paragraph 2 of Art. 101 of the Tax Code of the Russian Federation, the person in respect of whom the investigation was carried out (his representative) has the right to familiarize himself with the materials of the tax audit and additional tax control measures within the period provided for the submission of written objections, namely:
within one month from the date of receipt of the tax audit report;
within ten days from the date of expiration of the period for additional tax control measures.
In view of the foregoing, it is assumed that the person being inspected becomes familiar with the inspection materials after they have been reviewed.
In the new edition of paragraph 2 of Art. 101 of the Tax Code of the Russian Federation directly establishes the right of the audited person (his representative) to familiarize himself with the materials of the tax audit and additional tax control measures before considering the audit materials.
A document has been established that is used to document the results of additional tax control measures.
Until now, there has been no clear understanding of how the results of additional tax control measures should be formalized. According to the new edition of clause 6.1 of Art. 101 of the Tax Code of the Russian Federation, the beginning and end of additional tax control measures, information about such events, as well as additional evidence received to confirm the fact of violations of the legislation on taxes and fees or the absence thereof, conclusions and proposals of inspectors to eliminate identified violations and links to articles of the Tax Code of the Russian Federation are recorded in addition to the tax audit report.
An addition to the tax audit report must be drawn up and signed by officials of the tax authority carrying out additional activities within fifteen days from the date of completion of such activities.
An addendum to the tax audit report with the attachment of materials obtained as a result of additional activities must, within five days from the date of this addendum, be handed to the person in respect of whom the tax audit was carried out (his representative), against a signature or transferred in another way indicating the date its receipt by this person or his representative (unless otherwise provided).
Thus, now it will be easier for organizations in respect of which additional tax control measures have been initiated to understand the essence of the activities being carried out and what the claims of the inspectors are.
Summarizing the considered amendments to tax legislation, we point out that the main changes are introduced by federal laws No. 302-FZ, No. 303-FZ, No. 232-FZ and No. 234-FZ. According to these changes, from January 1, 2019, institutions:
will not pay property tax on movable property;
will pay VAT at a rate of 20% (instead of 18%);
will be able to save on the state fee for registering changes made to the constituent documents if they submit documents for registration in electronic form.
Innovations related to improving tax administration and conducting tax audits will come into force on August 30 and September 3, 2018, respectively.
MAJOR CHANGES IN TAX LEGISLATION IN 2019
Exclusive rights to the presented material belong to Consultant Plus JSC.
The material was prepared using legal acts as of 01/04/2019.
General rules for payment and collection of taxes, insurance premiums,
liability for violations
(part one of the Tax Code of the Russian Federation)
January
The Federal Tax Service has updated the forms for two applications: for the return of overpayments of taxes, fees, insurance premiums, penalties and fines, as well as for the offset of these payments.
There are few differences from previous forms.
Document: Order of the Federal Tax Service of Russia dated November 30, 2018 N ММВ-7−8/670@
There are two innovations:
- penalties cannot be greater than the arrears on which they are charged. Previously there was no such restriction;
— penalties must also be accrued for the day when the arrears were repaid. Previously, it did not need to be taken into account.
The amendments entered into force on December 27, 2018 and apply to arrears arising after this date. Therefore, for most companies, innovations are relevant starting in 2019.
Tax authorities can obtain information about an organization from its auditors
— the auditor’s client did not provide data to the tax authorities during an on-site audit or during an audit of a transaction between related parties;
— a request was received from the competent authorities of foreign states.
Auditors must comply with the requirement if the information:
— needed to calculate taxes, fees, insurance premiums;
— received during the performance of audit activities or the provision of related services.
Document: Federal Law of July 29, 2018 N 231-FZ
You can clarify the UFK account for payments to the budget
Since 2019, you can check the Federal Treasury account in your payment for taxes, insurance premiums, fees, penalties, and fines. There are three conditions:
— no more than three years have passed from the date of payment;
— clarification will not lead to arrears;
— the money went to the budget, despite the error in the payment. This can be checked when reconciling calculations with the inspection.
Document: Federal Law of July 29, 2018 N 232-FZ
Controlled transactions must be determined taking into account recent changes
According to the new rules, domestic Russian transactions are considered controlled only when the transaction income threshold of 1 billion rubles is exceeded. Otherwise, the transaction is not controlled, even if it meets the criteria of clause 2 of Art. 105.14 Tax Code of the Russian Federation. There are several changes to these signs, for example:
- removed independent criterion in the form of an income threshold of 1 billion rubles. A transaction that does not meet the criteria that remain in clause 2 of Art. 105.14 of the Tax Code of the Russian Federation, is not controlled, even if the income on it exceeds 1 billion rubles;
— the criterion for a party’s participation in a regional investment project was removed.
Transactions from clause 1 of Art. 105.14 of the Tax Code of the Russian Federation (for example, through intermediaries) are controlled if the income from them for the year exceeds 60 million rubles. Under previous rules, such transactions were controlled regardless of the amount of income.
The new rules apply to transactions for which taxpayers recognize income and expenses starting in 2019. The date of the agreement is not important.
Documents: Federal Law dated August 3, 2018 N 302-FZ; Federal Law of July 19, 2018 N 199-FZ
Notifications of controlled transactions for 2018 are submitted using a new form
The Federal Tax Service has adjusted the notification form. In the new form, the fields are numbered differently, barcodes have been added, and the field for the code of the type of economic activity has been removed from the title page. Significant changes concern information about the subject of the transaction, the basis for controllability, as well as the rules for filling out transactions through intermediaries. Read more in the review.
The deadline for submitting notifications for 2018 is no later than May 20. Submit updated notifications for previous years using the same form.
Document: Order of the Federal Tax Service of Russia dated 05/07/2018 N ММВ-7−13/249@
Update formats for submitting accounting reports to the tax authorities
The formats are not mandatory, but we still recommend updating the program through which you submit your reports and transmitting the data to the tax authorities, taking into account the adjustments.
Document: Letter of the Federal Tax Service of Russia dated July 16, 2018 N PA-4−6/13687@
There are few significant differences from current practice:
- stitching multi-page document may include more than 150 sheets. There was no such clarification in the recommendations of the Ministry of Finance. If the stitching includes various documents, then its volume is no more than 150 sheets;
— the firmware of documents does not need to be certified with a seal, even if there is one. It is enough to put a signature that partially covers the paper sticker. Previously, a seal was usually placed.
Details in the review.
Document: Order of the Federal Tax Service of Russia dated November 7, 2018 N ММВ-7−2/628@
Value added tax (Chapter 21 of the Tax Code of the Russian Federation)
January
Tax free pilot project extended for a year
On January 6, a decree came into force that extends the pilot project until the end of 2019. At the same time, the number of addresses where a tax free store can be located has been increased. In Moscow, for example, Okhotny Ryad Street, Kutuzovsky Prospekt, Manezhnaya Square and Tsvetnoy Boulevard were added.
Document: Decree of the Government of the Russian Federation dated December 27, 2018 N 1699
The basic VAT rate is now 20%
For shipments occurring in January 2019 or later, the following new rates apply:
— 20% - the main rate (instead of 18%);
— 20/120 — settlement rate (instead of 18/118);
— 16.67 — settlement rate (instead of 15.25).
There are no changes to other tax rates.
If the prepayment was made in 2018, and shipment occurs in 2019, then VAT on the prepayment should be calculated at the calculated rate of 18/118, and on shipment - 20%.
Which party to the contract “pays” for the rate increase depends on how the price is set:
— “price, plus VAT” — additional costs are borne by the buyer. If he is entitled to a deduction, he can compensate for the additional payment;
- “price, including VAT” or simply “price” - the increase in rate is “paid” by the seller, unless he agrees with the buyer on an increase in price. It is difficult to predict whether it will be possible to recover the price difference in court.
The Ministry of Finance explained that in government contracts under Law No. 44-FZ, in most cases the price cannot be changed. Therefore, the seller must “pay” for the increase in rate. However, at the end of 2018, a clarification was made to the law: if the contract was concluded before 2019 and does not take into account the increase in the VAT rate, then by October 1, 2019, by agreement of the parties, the price can be revised. In this case, it is necessary to take into account the limits of budget obligations communicated to the customer.
Law No. 223-FZ, according to the Ministry of Finance, does not prohibit adjusting the contract price. It is possible to revise the cost of goods, works, and services due to an increase in VAT, unless this is prohibited by the procurement regulations.
Don’t forget to update your cash register and accounting programs to correctly reflect transactions at the new rates.
Document: Federal Law of August 3, 2018 N 303-FZ
Return the goods in a new way
— whether the buyer accepted the goods for registration;
— when was the shipment: before the new year or after;
— the entire batch of goods or part of it is returned.
The corrective invoice must include the same rate as was on the original document.
Give one copy of the adjustment invoice to the buyer if he is a VAT payer. The buyer must restore the tax accepted for deduction.
Warranty repairs: VAT benefit may not apply
For warranty repair services, you can refuse the benefit: it has been moved to clause 3 of Art. 149 of the Tax Code of the Russian Federation. This allows for VAT deduction.
How to draw up an application for waiver of benefits, read the ready-made solution.
Document: Federal Law of November 27, 2018 N 424-FZ
More companies can refund VAT for the fourth quarter by application
According to the new rules, in order to receive compensation in an accelerated manner, the amount of VAT, excise taxes, income tax and mineral extraction tax for the past three years may not be 7 billion, but 2 billion rubles.
The requirements for guarantors were also softened: the minimum amount of taxes paid was reduced from 7 billion to 2 billion rubles, obligations under guarantees can be not 20%, but 50% of the value of net assets.
Russian organizations and individual entrepreneurs should not transfer the “Google tax”
If a foreign organization sells electronic services in Russia, then from 2019 it must pay VAT itself. Russian organizations and individual entrepreneurs who buy services have ceased to be tax agents. To receive a deduction, they need an agreement or payment document indicating the amount of VAT, INN and KPP of the seller, as well as payment slips.
Document:
Organizations and individual entrepreneurs on the Unified Agricultural Tax became VAT payers
The Unified Agricultural Tax no longer “saves” from VAT. For transactions carried out starting from 2019, special regime officers can receive deductions, but they do not have the right to take into account the “input” VAT in expenses.
For 2019, you can get a VAT exemption in the following cases:
— the start of application of the unified agricultural tax is in 2019;
— Unified agricultural tax was used before; in 2018, revenue did not exceed 100 million rubles.
If you want to apply the exemption from the beginning of 2019, you must submit a notification to the inspectorate at the place of registration no later than January 21 (taking into account the transfer).
Document: Federal Law of November 27, 2017 N 335-FZ
When selling waste paper you have to pay VAT
Since 2019, the exemption is no longer valid - the sale of waste paper is subject to VAT. The tax is calculated by buyers (tax agents). The rules for them are the same as for buyers of scrap metal, raw hides, secondary aluminum and its alloys.
Documentation: Federal Law dated June 2, 2016 N 174-FZ; Federal Law of November 27, 2018 N 424-FZ
There is no need to restore VAT when receiving funds from the budget
Since 2019, it is possible to deduct “input” VAT on goods, works and services, property rights acquired through subsidies and budget investments. Condition: the money is allocated without taking into account VAT costs (this must be indicated in the documents on the provision of subsidies or budget investments).
The innovations concern subsidies and budget investments received starting from 2019.
Document: Federal Law of November 27, 2018 N 424-FZ
The Federal Tax Service of Russia has updated the format of its response to the requirement to provide explanations to the VAT tax return. In particular, new codes for types of transactions in the books of purchases and sales were taken into account (33 - 44).
In addition, the format of the requirements for providing an explanation has been changed. In such a request, you may receive new error codes:
— code “5” — the declaration does not contain an invoice date or the date is indicated after the reporting period;
— code “7” — in section. 8 of the declaration or annex to it, a deduction is claimed on an invoice that was drawn up before the date of state registration;
— code “8” — incorrect code for the type of operation;
Update the program through which you transmit data to tax authorities.
Document: Information from the Federal Tax Service of Russia
April
Reduced VAT rate: a new list of products and goods for children will come into effect in April
The government has adjusted the lists of goods subject to VAT at a rate of 10% upon import. The changes are mainly technical. But there are also innovations. For example, the “children’s” list will include modeling clay, modeling dough, polymer clay and other similar products for children’s modeling, including those complete with molds and other accessories. Currently this item only includes plasticine.
Read more in the review.
Document: Decree of the Government of the Russian Federation dated December 6, 2018 N 1487
The 2% VAT surcharge received in the first quarter should be reflected in the declaration according to the recommendations of the tax authorities.
If the “tax” surcharge of 2% was received in 2019 separately from the advance payment, the Federal Tax Service advises issuing an adjustment invoice. Include the difference between the tax amounts in column 5, line 070, section. 3 declarations and take into account when calculating the total tax amount. In column 3, enter “0”.
Document: Letter of the Federal Tax Service of Russia dated October 23, 2018 N SD-4−3/20667@
July
The list of raw materials will be reduced
Some types of goods were included in the list of raw materials for only a year, and the period will end on July 1. This applies, for example, to cementation copper and nickel matte.
Let us remind you: if a company exports a product that is not on the list of raw materials, it can immediately reflect the deduction of “input” VAT in the declaration. There is no need to wait for confirmation of the zero rate.
Document: Decree of the Government of the Russian Federation dated April 18, 2018 N 466
New rules for providing benefits for services at airports should be implemented
The VAT benefit will only apply to air navigation services. For other services that are excluded from the exemption, you will have to pay VAT at the rate:
— 0% - if the company provides services at international airports in Russia during international air transportation. The list of these services must be approved by the Government;
— 20% - for other services.
To confirm the zero rate, you will need to submit to the inspection the original or copies of the following documents:
- agreement;
— an act or other documents that confirm the provision of services and contain the transportation route.
The new rules will come into effect from July 1, if the Government manages to approve by this time the list of services taxed at a 0% rate. If not, the benefit will continue to apply until this document appears.
Document: Federal Law of December 25, 2018 N 493-FZ
Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)
January
When preparing 2-NDFL for 2018, use the new form
The main change: different forms are used for the tax office and for employees. The form that is submitted to the tax office retains the abbreviated name “2-NDFL”. The second form does not have a short name - only the full one: “Certificate of income and tax amounts of an individual.” What are the differences between the forms and how to fill them out, read our review.
Issue new certificates for periods starting from 2018. If an employee asks for a certificate for 2017, fill it out using the same form.
Document: Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7−11/566@
Individual entrepreneurs on OSN need to report income for 2018 using the new form 3-NDFL
The information in the form was redistributed and some lines were deleted. The result was 13 sheets instead of 20.
Income from business activities should be shown not on sheet B, but in Appendix 3. There is no separate line for labor costs. There is no need to reflect the amount of accrued advance payments. But the line for actually paid advances remains. In addition, professional deductions can be calculated in the same application. In the previous version of the form, sheet J was needed for this.
Document: Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7−11/569@
Income received by an individual upon leaving the organization or upon its liquidation - dividends
Since 2019, the difference between the income received upon leaving the company or upon its liquidation and the expenses for the acquisition of shares, interests, shares has been equated to income in the form of dividends.
Document: Federal Law of November 27, 2018 N 424-FZ
Tax agents will be released from liability for late payment of tax if the following conditions are simultaneously met:
— tax calculations are submitted on time;
— it fully reflects everything that is required, there are no errors that lead to an understatement of tax;
— the tax and penalties were transferred before the tax authorities learned about the delay or scheduled an on-site audit.
In fact, the Tax Code will consolidate the position of the Constitutional Court of the Russian Federation that tax agents cannot be fined for an unintentional technical error.
Document: Federal Law of December 27, 2018 N 546-FZ
Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation)
January
Organizations can take into account the costs of holidays for employees and their families in Russia
- for travel;
— accommodation and meals, if included in the price;
— sanatorium and resort services;
- excursions.
The Ministry of Finance explained: to account for costs, an agreement is needed between the employer and the tour operator or travel agent. If an organization has entered into an agreement directly with a service provider, for example with a hotel, expenses cannot be taken into account.
The voucher can be purchased for employees, their spouses, parents, as well as children or wards under the age of 18 (if they are full-time students - up to 24 years).
Costs are standardized: no more than 50 thousand rubles. per year for each tourist. At the same time, the total amount of expenses of the organization for vouchers, voluntary health insurance and payment of medical services to employees should not exceed 6% of the amount of labor costs.
Document: Federal Law of April 23, 2018 N 113-FZ
You shouldn't expect a reduction in regional rates
Previously regions at will could introduce income tax rates coming into their budgets below 17%. Since 2019, a restriction has been in effect: laws on a new rate reduction can be passed only if this is indicated in the code(for example, for SEZ residents).
The reduced rates that were introduced before September 3, 2018 are valid until the end of 2022 at most. But the region may change its mind and raise them earlier.
If the benefit expires, for example, on December 31, 2019, then by decision of the region it is permissible to extend it for 3 years. The Ministry of Finance distinguishes between the extension of the benefit and its introduction.
If there are no benefits, then the amount of income tax calculated at a rate of 3% must be credited to the federal budget, and to the budgets of the constituent entities of the Russian Federation - at a rate of 17%. This distribution, temporarily introduced in 2017, was extended until 2024 inclusive.
Documents: Federal Law dated August 3, 2018 N 302-FZ; Federal Law of August 3, 2018 N 301-FZ; Federal Law of November 27, 2018 N 424-FZ
Income received upon leaving the organization or upon its liquidation - dividends
Since 2019, the difference between the income received upon leaving the company (during its liquidation) and the actual paid price of shares, shares or units is equal to dividends.
Previously, this issue was not resolved. The Ministry of Finance explained that the excess of the value of property received during liquidation over the contribution to the authorized capital is recognized as dividends. The Federal Tax Service did not agree with the ministry.
Upon liquidation, the participant who received the income must calculate income tax independently at the rates for dividends.
Property received upon exit from the company or upon its liquidation must be taken into account at market value at the time of receipt.
Document: Federal Law of November 27, 2018 N 424-FZ
The loss received upon leaving the organization or upon its liquidation can be taken into account
Since 2019, the loss of a participant received upon liquidation of an organization or upon withdrawal from it can be included in income tax expenses. The amount of loss is the difference between the market price of the property received and the actual paid cost of the share. The loss is determined on the date of liquidation or exit from the organization.
Document: Federal Law of November 27, 2018 N 424-FZ
Return of money previously invested in the property of subsidiaries is not taxed
Since 2019, the list of non-taxable income includes funds received by an organization free of charge within the limits of the contribution to property previously made in money. The minimum share of the organization's participation in the subsidiary has not been established.
The amount of the deposit and the money received back must be confirmed with documents.
Document: Federal Law of November 27, 2018 N 424-FZ
Some types of equipment can be depreciated faster
From 2019, an increased coefficient of 2 can be applied to the depreciation rate of capital technological equipment if it is used in the best available technologies. The list of such equipment was determined by the Government.
Document: Order of the Government of the Russian Federation dated June 20, 2017 N 1299-r; Federal Law of July 21, 2014 N 219-FZ
Owners of heavy trucks can include the entire amount of payment in the Platon system in income tax expenses
The change does not affect reporting for 2018.
Document: Federal Law of July 3, 2016 N 249-FZ
Property tax of organizations (Chapter 30 of the Tax Code of the Russian Federation)
January
There is no need to pay tax on movable property
From 2019, property tax must be paid only on real estate. Movable property has ceased to be subject to taxation, regardless of whether it was subject to the exemption before.
Last year, each region decided on its own the issue of tax on movable property, which until 2018 was subject to federal benefits.
Document: Federal Law of August 3, 2018 N 302-FZ
Changes in the cadastral value of real estate during the year: new rules for calculating property tax
As a general rule, the changed cadastral value is used when calculating property tax for future years, but in some cases it is possible to recalculate the payments made. As of January 1, 2019, these exceptions have been adjusted.
— changed due to the correction of a technical error in the cadastral value;
Previously the rules were:
Since 2019, when the characteristics of an object change, property tax is calculated at the new cadastral value
March
Notify the Federal Tax Service that you want to submit unified reports on non-retail real estate in different cities in the region
Organizations that are registered with several inspectorates on the territory of one constituent entity of the Russian Federation will be able to submit a single tax return and uniform calculations for property tax to any of these tax authorities. All real estate properties located in this region and subject to tax will need to be included in the reporting. at average annual cost. The Ministry of Finance and the Federal Tax Service agreed on this procedure.
To take advantage of the opportunity, you need to submit a one-time notification to the Federal Tax Service. We recommend doing this in March.
Example of filling out a notification
The tax authorities will not inform you that your notice has been taken into account, but they will let you know if something is wrong. You will be notified, for example, in the following cases:
— errors were made or the necessary details were missing;
— an inspection has been selected where you are not registered.
Document: Letter of the Federal Tax Service of Russia dated November 21, 2018 N BS-4−21/22551@
April
Prepare property tax calculations for the first quarter using the new form
Only real estate needs to be reflected in the calculation: property tax is no longer levied on other fixed assets. There are other changes too.
IN section 2 the calculation removed line 210, which indicated the residual value of fixed assets as of April 1, July 1 or October 1. Now the last line in the section is 200.
What does the section look like? 2
IN section 2.1 a field has appeared to indicate the address of the property. It is filled in if the object does not have a cadastral and conditional number, but has an inventory number and an address has been assigned.
What does the section look like? 2.1
IN section 3 You can enter the cadastral number of the garage and parking space. In addition, a new line 085 “Coefficient Ki” has appeared in this section (it will be useful if during the reporting period the cadastral value changes due to changes in the qualitative or quantitative characteristics of the object (for example, area). The new coefficient Kv is the old coefficient K (line 080). It was renamed and clarified that it must be entered as a decimal fraction with four decimal places (for example, 0.6667), and not as a simple proper fraction (for example, 2/3).
What does the section look like? 3
Changes are taken into account in control ratios.
Document: Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7−21/575@
Land tax (Chapter 31 of the Tax Code of the Russian Federation)
January
When preparing a land tax return for 2018, use the new form
Compared to the form in which companies reported for 2017, the form has not changed much. Among the innovations, the appearance in Sect. 2 lines 145 and 245. They are already taken into account in the control ratios. Let's figure out how to fill in new lines.
What does the section look like? 2
Line 145 (change in area or other characteristics of the site)
If during the year the cadastral value of a plot is updated due to a change in its characteristics, then you need to fill out two sections for it. 2 declarations and indicate the Ki coefficient in lines 145.
This coefficient is the result of dividing the number of full months of the year when one cadastral value was applied by 12. The value must be rounded to 4 decimal places.
Full months are counted taking into account the 15 day rule.
Example. On November 10, information about changing the category of land was entered into the Unified State Register of Real Estate. In one section 2, where the initial cadastral value is indicated, the organization must indicate the Ki coefficient of 0.8333 (the rounded result of dividing 10 by 12). In the second section. 2, where the changed cadastral value is indicated, the Ki coefficient is 0.1667 (the rounded result of dividing 2 by 12).
Line 245 (reflection of local benefits in the form of a reduced rate)
If, thanks to a local benefit, you pay tax at a reduced rate, then you need to fill out section. 2 declarations new line 245.
When there are no additional conditions, calculate its value using the formula:
Document: Order of the Federal Tax Service of Russia dated August 30, 2018 N ММВ-7−21/509@
Changes in the cadastral value of a plot during the year: new rules for calculating land tax
As a general rule, the changed cadastral value is used when calculating land tax for future years, but in some cases it is possible to recalculate the payments made. As of January 1, 2019, these exceptions have been adjusted.
Challenging the cadastral value, correcting errors
— changed due to correction of a technical error regarding the cadastral value;
— decreased due to the correction of errors made in determining the cadastral value;
- changed due to a decision of the commission or court to establish the market value;
— decreased due to a decision of a commission or court that confirmed the unreliability of the information.
Previously the rules were:
- if the value changes due to a decision of the commission or court, the tax could be recalculated starting from the year when the application for challenge was filed;
- when the value changed due to the correction of errors made in determining the cadastral value, the tax was recalculated for all periods when the previous value was applied.
Changes in area or other characteristics of real estate
From 2019, when the characteristics of an object change, land tax is calculated at the new cadastral value from the date of entering information into the Unified State Register of Real Estate. Thus, according to the old assessment, the tax must be paid for full months from the beginning of the year until the change in value, according to the new assessment - from the change until the end of the year. A month is considered complete if ownership arose no later than the 15th day or ceased after the 15th day.
Document: Federal Law of August 3, 2018 N 334-FZ
Trade tax (Chapter 33 of the Tax Code of the Russian Federation)
January
The deflator coefficient for the trading fee has been increased
In 2019, for the purposes of applying the chapter of the Tax Code of the Russian Federation on trade taxes, a deflator coefficient of 1.317 is in effect. The maximum fee rate established for activities related to the organization of retail markets is indexed to it. For 2018, the coefficient was set at 1.285.
Document: Order of the Ministry of Economic Development of Russia dated October 30, 2018 N 595
Insurance premiums
January
The previous rates of contributions for injuries continue to apply.
In 2019, as before, employers must pay contributions for injuries at the rates in force since 2006.
Let us remind you that exactly what tariff should be applied depends on the class of professional risk for your main type of activity, as well as on the assigned discounts and allowances.
Document: Federal Law of December 25, 2018 N 477-FZ
Now, employee benefits are paid directly from the Social Insurance Fund in the following regions: the republics of Ingushetia, Mari El, Khakassia, Chechnya, Chuvashia, Kamchatka Territory, Vladimir, Pskov and Smolensk regions, Nenets and Chukotka Autonomous Okrug. More will join them starting in July.
The maximum base for sick leave and pension contributions has increased
The maximum base for insurance premiums in the event of VNIM is now 865 thousand rubles, and for contributions to compulsory health insurance - 1,150 thousand rubles. For 2018, the limits were 815 thousand rubles. and 1,021 thousand rubles. respectively.
Let us remind you that contributions for the case of VNiM are not accrued for amounts of payments and other remuneration exceeding the maximum base value. But pension contributions after the limit has been exhausted are charged at a lower rate - 10%.
For medical contributions, the maximum base has not been established since 2015.
Document: Decree of the Government of the Russian Federation of November 28, 2018 N 1426
Insurance premium benefits were not extended for small businesses
Previously, for some types of activities on the simplified tax system and PSN, as well as for pharmacies and pharmacists on UTII, reduced insurance premium rates were provided: 20% for compulsory insurance (up to the maximum base) and 0% for compulsory medical insurance and VNIM. Since 2019, the benefit has been discontinued, and if there are no other benefits, the general tariff must be applied: 30% instead of 20%.
Documents: Federal Law of July 3, 2016 N 243-FZ; Letter of the Ministry of Finance of Russia dated 08/01/2018 N 03−15−06/54260
For individual entrepreneurs without employees, contributions to pension and health insurance have increased
For compulsory medical insurance in 2019, you need to transfer 6,884 rubles. instead of the previous 5,840 rubles.
Pension insurance contributions depend on the amount of annual income:
- no more than 300 thousand rubles. — payment 29,354 rubles;
— more than 300 thousand rubles. — payment is 29,354 rubles. + 1% of the amount of income exceeding 300 thousand rubles, but not more than 234,832 rubles.
Individual entrepreneurs are still not required to transfer “sickness” contributions.
Document: Federal Law of November 27, 2017 N 335-FZ
At the expense of the Social Insurance Fund, you can reimburse the costs of purchasing workwear from Belarus, Kazakhstan, Armenia and Kyrgyzstan
In 2019, at the expense of the Social Insurance Fund, you can reimburse the costs of purchasing workwear, safety shoes and other personal protective equipment produced not only in the Russian Federation, but also in other EAEU countries. To confirm manufacture in Belarus, Kazakhstan, Armenia or Kyrgyzstan, you need a copy of the declaration or certificate of origin of the goods.
Submit documents for financing preventive measures no later than August 1. For instructions and samples, see the finished solution.
Document: Order of the Ministry of Labor of Russia dated August 31, 2018 N 570n
April
Conducted a special assessment in 2018 - reflect the results in 4-FSS for the first quarter of 2019
Since 2019, the five-year “vacation” ended, when many offices did not require a special assessment. If companies conducted it in 2018, the results should be reflected in the table. 5 forms 4-FSS for the first quarter of 2019.
The data will be useful when calculating the discount to the insurance premium rate for 2020. The application for the discount must be submitted before November 1, 2019.
Document: Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 N 381
July
9 more regions will join the FSS pilot project
Direct payment of benefits through the Social Insurance Fund will be available in the following regions from July: Trans-Baikal Territory, Arkhangelsk, Voronezh, Ivanovo, Murmansk, Penza, Ryazan, Sakhalin and Tula regions.
Read about the features of payments and filling out reports in the regions participating in the pilot project in the ready-made solution.
Document: Decree of the Government of the Russian Federation dated December 1, 2018 N 1459
Environmental payments
January
Since January, the reporting form for objects of hazard category II has come into force
Organizations and entrepreneurs that operate at category II facilities must submit a special declaration from 2019. This applies, in particular, to metallurgy, food and textile industries.
The deadline for the initial filing of reports has not yet been determined. They plan to establish that it must be completed before the environmental permits expire.
The frequency of submission is once every seven years, unless the production processes, quality and quantity of emissions, discharges of pollutants and stationary sources change.
The declaration must be accompanied by a calculation of the standards for permissible emissions (discharges).
Documents: Order of the Ministry of Natural Resources of Russia dated October 11, 2018 N 509; Federal Law of July 21, 2014 N 219-FZ
April
Pay the environmental fee for 2018 taking into account the new rates
The government has amended the resolution on environmental tax rates. This payment is made by manufacturers or importers of goods and packaging. The new rates are effective from the payment of the 2018 fee.
Please note: Rosprirodnadzor now controls the payment of the fee differently.
Document: Decree of the Government of the Russian Federation of October 31, 2018 N 1293
Payment for negative environmental impact for the first quarter is calculated at new rates
The government has set the fee rates for NVOS at the level of 2018 rates with a coefficient of 1.04. Additional coefficients, for example for objects under special protection, remained at the same level.
Document: Decree of the Government of the Russian Federation dated June 29, 2018 N 758
Personalized accounting and reporting
January
To cancel information that was transferred to the Pension Fund before 2017, fill out the additional section SZV-KORR
The SZV-KORR form was re-approved, but there are almost no changes in it. Filling out a form with the OTMN type now depends on which period is being adjusted:
— for information for periods up to and including 2016, you need to fill out the first, second and third sections;
— for periods starting from 2017 — only the first and second.
Previously, it was not necessary to fill out the third section in SZV-KORR with the OTMN type.
What does the new SZV-KORR form look like?
February
Fill out the SZV-STAZH taking into account the latest changes
A new form of SZV-STAZH has appeared, but there are no significant changes in it. But there are some nuances in the order of filling.
It was established that SZV-STAZH must be submitted to a director working under an employment contract - the only founder. It turns out that if the employment contract has not been drawn up, the report is not needed. Previously, the Ministry of Labor required people to submit the form in any case.
They also clarified that column 8 is not filled in if column 11 contains the code “CHILDREN” (parental leave for a child under three years of age, taken by grandparents, other relatives, and guardians).
If the employee is fired on December 31, the date of dismissal must be entered in column 14. Previously they indicated "X".
The deadline for submitting the report is the same: no later than March 1. Accordingly, it is better to cook it in February. Don't forget to attach Form EDV-1. She also changed a little: from Sect. 3 “List of incoming documents” of the report, the line “Other incoming documents” was removed.
What the new SZV-STAZH form looks like
Document: Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 N 507p
Cash register equipment
January
You cannot use fiscal document formats version 1.0
As of January 1, 2019, version FDF 1.0 has become invalid. You need to contact the CCP manufacturer and upgrade to version 1.05. Please note: not all cash register models support this.
Check whether your cash register can work with the new FFD using the cash register register.
What does the registry look like?
The Federal Tax Service clarified: the transition of users from version 1.0 to version 1.05 is taking place without replacement fiscal storage and without re-registration CCP in the tax authorities.
Cash registers that have not been transferred to FFD 1.05 are deregistered by the tax authorities themselves. After updating, they can be registered again.
Document: Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7−20/229@
Checks must be punched taking into account the new VAT rate
The Federal Tax Service has changed the formats of cash register checks. Major adjustments that have been in effect since January:
— took into account the increase in the VAT rate from 2019;
— the name of tag 1162 “product nomenclature code” was changed to “product code” in order to use the tag for labeled goods.
Update your software to reflect transactions correctly.
The Federal Tax Service has issued clarifications on updating the CCP for the new rate. They are important both for those who did not update their cash registers before the end of 2018, and for those who managed to do so. The first were given a deferment, the second were allowed to manually change the cash register settings if in 2019 they need to punch a check with the old rate.
Document: Order of the Federal Tax Service of Russia dated October 22, 2018 N ММВ-7−20/605@
July
The last stage of the transition to online cash registers is being completed
— sale of tickets by the driver or conductor in public transport;
— IP on PSN are not engaged in retail trade, catering and are not exempt from cash register;
— IP on PSN
- organizations and individual entrepreneurs UTII do not engage in retail trade or provide catering services;
— IP on UTII without employees they sell retail or provide catering services;
- organizations and individual entrepreneurs OSN and simplified tax system provide services to the population (except for public catering services);
- organizations and individual entrepreneurs OSN and simplified tax system provide catering services without employees;
— Individual entrepreneurs without employees trade through machines;
— settlements of organizations (IPs) with individuals in a non-cash manner, for example, through a bank cash desk (with the exception of payment through ESP);
— acceptance by organizations (IP) of payments for residential premises and utilities;
— offset and return by organizations (IP) of prepayments and advances;
— issuance of loans by organizations (IP) to pay for goods, work, and services.
Documents: Federal Law of July 3, 2018 N 192-FZ; Federal Law of November 27, 2017 N 337-FZ
Customer details will need to be indicated on checks.
— settlements between organizations, individual entrepreneurs in cash or by card;
— payment of winnings from gambling, lotteries;
— acceptance of an insurance premium or insurance payment.
In the first case, the law may also require information about the country of origin of the goods, the amount of excise tax and the registration number of the customs declaration.
Document: Federal Law of July 3, 2018 N 192-FZ
Other changes that accountants should be aware of
January
Since January 8, the maximum amount of debt for which the claimant can himself bring a writ of execution to the debtor’s employer has increased
The maximum amount of debt increased from 25 thousand to 100 thousand rubles. Along with the writ of execution, the claimant must submit an application with details for transferring money.
Document: Federal Law of December 27, 2018 N 539-FZ
In 2019, rent accounting can be done in a new way
Read more about the standard in the review.
Document: Order of the Ministry of Finance of Russia dated October 16, 2018 N 208n
Assets and liabilities in foreign currency must be accounted for according to the amended PBU 3/2006
— the order of value expressed in foreign currency is determined if there is no official exchange rate;
— the procedure for recalculating revenue that has been accrued but not presented for payment is explained;
— the procedure for accounting for exchange rate differences when hedging currency risks has been determined;
— the procedure for converting into rubles the value of all assets and liabilities used to conduct business outside the Russian Federation has been unified.
Documents: Order of the Ministry of Finance of Russia dated November 9, 2017 N 180n; Information message of the Ministry of Finance of Russia dated December 12, 2017 N IS-accounting-10
Accounting for income tax expenses can be carried out according to the new rules of PBU 18/02
The Ministry of Finance has made changes to PBU 18/02 “Accounting for corporate income tax calculations.” They are mandatory for reporting for 2020, but the organization has the right to begin using them in 2019. Such a decision must be disclosed in the reporting.
We discussed the draft order in detail in the review. The differences from the final version are minor.
Document: Order of the Ministry of Finance of Russia dated November 20, 2018 N 236n
Consider the schedule for transferring holidays to 2019
In 2019, during the holidays we are relaxing like this:
Document: Decree of the Government of the Russian Federation dated October 1, 2018 N 1163
The minimum wage was increased to 11,280 rubles.
From 2019, the minimum wage was increased by 117 rubles. Previously, the minimum wage was 11,163 rubles.
What payments were affected by the increase in the minimum wage, see the review.
Document: Federal Law of December 25, 2018 N 481-FZ
Employers who fail to carry out a special assessment may be fined
On January 1, 2019, the transition period ended, when in some cases it was possible not to carry out a special assessment. All companies and individual entrepreneurs that have jobs left without special assessment (except for jobs of homeworkers and remote workers) face a fine:
— for a company — from 60 thousand to 80 thousand rubles;
— for the director of a company or individual entrepreneur — from 5 thousand to 10 thousand rubles.
Instead of a fine, a warning may be issued, but this is unlikely.
Read more in our review.
Document: Federal Law of December 28, 2013 N 426-FZ
The state now insures bank deposits and accounts of small businesses
The deposit insurance system was extended to small and micro-enterprises from January 1, 2019. The company must be in the register on the day the insured event occurs.
Previously, deposits and accounts of individuals and individual entrepreneurs were insured.
If the Central Bank revokes a bank’s license or imposes a moratorium on satisfying creditors’ claims, the company can quickly return the money up to 1.4 million rubles. It does not matter whether the funds are placed in a deposit or an account.
Document: Federal Law of August 3, 2018 N 322-FZ
Employees should be given paid days off for medical examinations
Employers must now provide employees with medical examinations one paid day every three years. The basis is the statement of the employee. You cannot refuse, but the days of absence must be agreed upon.
There is an exception: employees who are already receiving a pension or who have no more than 5 years left before it can take it for medical examination 2 days off every year. To obtain data on pre-retirees, enter into an information exchange agreement with your regional office.
Document: Federal Law of October 3, 2018 N 353-FZ
Employees will retire later
The retirement age has been increased by 5 years. Men will retire at 65, and women at 60. They decided to move to the new retirement age gradually:
Citizens who were supposed to retire in 2019 - 2020 can become pensioners 6 months earlier than the new retirement age.
Workers with extensive experience were given the opportunity to retire two years earlier than expected. To do this, men will need at least 42 years of experience, and women - at least 37. Only those who have reached the ages of 60 and 55 years, respectively, can take advantage of the benefit.
Document: Federal Law of October 3, 2018 N 350-FZ
An experiment on a special regime for self-employed citizens is underway in four regions
From January 1, 2019 to December 31, 2028, an experiment to “bring the self-employed out of the shadows” is taking place in Moscow, the Moscow, Kaluga regions and Tatarstan. For this purpose, a new special regime was invented - a tax on professional income.
After switching to this special mode, you don’t have to pay:
— Personal income tax on income that is subject to professional income tax;
— VAT (except for “import”);
— insurance premiums (they can be transferred voluntarily).
Instead of such payments, you need to contribute to the budget:
— 4% on income received from individuals;
— 6% on income received from individual entrepreneurs and legal entities.
Read more about the nuances of the new special mode in our review.
Answers from tax authorities on professional income tax can be found using the “Frequently Asked Questions” service on the Federal Tax Service website (topic: “Self-employed”).
What does the service look like?
Documents: Federal Law of November 27, 2018 N 422-FZ; Federal Law of November 27, 2018 N 425-FZ
A new tax has been introduced for companies producing oil and gas
On January 1, 2019, a new chapter on the tax on additional income from the production of hydrocarbons (AIT) appeared in the code.
Tax payers are organizations that develop subsoil areas for oil and gas production and have a license for exploration and production of oil in pilot subsoil areas.
The amount of the AIT depends on the amount of the estimated cash flow from the activities for the development of a subsoil plot, taking into account the prevailing prices for hydrocarbon raw materials on world markets, as well as capital and operating costs for its production. The tax rate is 50%, with a minimum tax amount.
The amendments should reduce the total amount of the mineral extraction tax and export customs duty on oil. AIT can redistribute the fiscal burden and transfer the bulk of it to later stages of field development. This creates favorable conditions for the development of low-profit hydrocarbon deposits.
Document: Federal Law of July 19, 2018 N 199-FZ
March
Tobacco products will be subject to new mandatory labeling
Regulations allowing the government to introduce mandatory identification labeling of goods came into force in January. The first such product will be tobacco products (from March 1, 2019).
For selling tobacco products without labeling, a legal entity faces a fine of 200 thousand to 300 thousand rubles. and confiscation of these goods.
Nowadays, tobacco products are necessarily marked with excise stamps.
In July and December, mandatory labeling will apply to other products.
Documents: Federal Law of December 31, 2017 N 487-FZ; Order of the Government of the Russian Federation dated April 28, 2018 N 792-r
July
Shoes will be subject to mandatory labeling
Regulations allowing the government to introduce mandatory identification labeling of goods came into force in January. From July it will extend to footwear products.
The shoes are now being labeled as part of a government experiment, which you can join if you wish.
For selling shoes without markings, a legal entity faces a fine of 50 thousand to 300 thousand rubles. and confiscation of these goods.
At the end of autumn 2017, the State Duma of the Russian Federation adopted numerous and sometimes significant amendments to the Tax Code of the Russian Federation. In this article we will consider those innovations that came into force on January 1, 2018 and relate to business.
VAT
An entity of the national payment system that transfers funds for services in electronic form is not an intermediary
From January 1, 2018, when foreign organizations provide services in electronic form, organizations that are subjects of the national payment system, as well as telecom operators specified in the Federal Law “On the National Payment System,” are not intermediaries and, therefore, are not recognized as tax agents.
Operations for the sale of scrap and waste of ferrous and non-ferrous metals have become taxable, but the tax for the seller will be paid by the buyer
In paragraph 2 of Article 149 of the Tax Code of the Russian Federation, subparagraph 25 has been abolished: the sale of scrap and waste of ferrous and non-ferrous metals has been removed from the list of non-taxable transactions. At the same time, Article 161 of the Tax Code of the Russian Federation was supplemented with paragraph 8, which places the obligation to withhold and pay tax on these transactions (as well as on the sale of raw animal skins and secondary aluminum and its alloys) not on the seller, but for the buyer - tax agent.
According to the new rules, the seller does not calculate VAT when selling scrap metal. The tax base is determined by the tax agent, which is an organization that purchases scrap metal, based on the cost of the sold scrap established by the agreement (including tax). The tax agent is obliged to calculate using the calculation method and pay the appropriate amount of VAT to the budget.
The scrap metal seller issues an invoice excluding VAT. This invoice contains the inscription or stamp “VAT is calculated by the tax agent.”
If the scrap metal seller is exempt from fulfilling taxpayer obligations related to the calculation and payment of tax, or is a person who is not a taxpayer, then in the agreement, the primary accounting document, he must make an appropriate entry or put the mark “Without tax (VAT).”
If it is established that a taxpayer, a seller of scrap metal, has incorrectly marked “Without tax (VAT)” in the contract, the primary accounting document, the responsibility for calculating and paying tax is assigned to such a taxpayer, the seller of goods.
Separate accounting is required when using the 5% rule.
In paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, Federal Law No. 335-FZ of November 27, 2017 introduced clarifications:
The scope of application of the zero rate has been expanded
Amendments have been made to Article 164 of the Tax Code of the Russian Federation. In particular, the zero rate is now extended to include re-export procedures for certain goods.
Tax at a rate of 0% must be calculated on goods in the following cases:
The zero rate must be confirmed by a package of documents, namely:
- contract (copy of the contract);
- customs declarations (copies thereof), indicating that goods previously imported into the Russian Federation were placed under the specified customs procedures;
- copies of transport, shipping and (or) other documents, with marks from the customs authorities of the places of departure, confirming the export of goods outside the territory of the Russian Federation.
In addition, the zero rate for the provision of railway transport and containers, as well as related feasibility study services can now be applied by any persons, and not just those who own rolling stock by ownership or lease.
The exporter has the right to refuse to apply the zero rate
According to paragraph 7 of Art. 164 of the Tax Code of the Russian Federation, taxpayers now have the right refuse to use zero rates for export, subject to the submission of a corresponding application to the tax authority and apply, depending on the type of goods (work, services) sold, a rate of 18% or 10%. This right can be used by those exporters who find it difficult to collect a package of documents to confirm the validity of applying a 0% rate or who have disputes with the Federal Tax Service regarding what rate should be applied to transactions performed - 0% or 18%.
The taxpayer must submit the application to the tax authority at the place of his registration no later than the 1st day of the quarter from which he intends not to apply the 0% tax rate. The period for application of the tax rates provided for in such a statement must be at least 12 months.
Corporate income tax
We create reserves for doubtful debts using the FIFO method.
If a taxpayer has a counter-obligation (accounts payable) to a counterparty, the corresponding debt to the taxpayer to the extent that exceeds the specified payables of the taxpayer to this counterparty is recognized as a doubtful debt. Paragraph one of paragraph 1 of Article 266 of the Tax Code of the Russian Federation is supplemented with the following sentence: “If there are debts to the taxpayer with different periods of occurrence, the reduction of such debts to the taxpayer’s accounts payable is made starting from the first in time of occurrence.” This rule must be followed by the taxpayer when creating a reserve for doubtful debts in 2018.
An investment tax deduction has been proposed instead of depreciation of fixed assets
The most important amendment is the introduction of an alternative to depreciation method for writing off the cost of fixed assets ‒ investment tax deduction. Corresponding changes have been made to a number of articles of Chapter 25 of the Tax Code of the Russian Federation, and a new article 286.1 is devoted to the deduction itself, which establishes framework provisions for the deduction mechanism. The details are determined by the constituent entities of the Russian Federation. They decide on the fundamental introduction of a deduction mechanism in the region, the calculation of its size, the categories of taxpayers who are granted the right to a deduction, and the categories of objects for which such a deduction is possible. These standards are expected to be in effect until 2027 inclusive.
The investment deduction replaces depreciation. It can only affect fixed assets that belong to depreciation groups three to seven inclusive (that is, with a useful life of more than three years, but up to 20 inclusive). The region will have the right to limit the composition of such objects. If an organization decides to apply a deduction, it will apply to all its fixed assets for which it is possible.
The amount of the deduction does not affect the calculation of the tax base, but reduces the directly calculated amount of tax.
Due to the amount of tax (advance payment) that is credited to the budgets of the subjects, in the current period it will be possible to write off no more than 90% of the costs that form and change the initial cost of fixed assets (except for liquidation costs). There are some nuances:
for the current period, the amount of the deduction cannot be more than the maximum amount of the investment deduction, and the remainder is carried forward to the future.
The maximum amount of investment deduction will be determined as follows:
a) the amount of tax to be credited to the budget of the subject for the tax (reporting) period is calculated (excluding deductions);
b) the amount of tax to be credited to the budget of the subject for the tax (reporting) period is determined (excluding deductions), subject to the application of a tax rate of 5%. The region will have the right to change the amount of this rate;
c) the second value is subtracted from the first value obtained. This is the maximum deduction amount.
The use of deductions has its own characteristics:
1) the deduction will affect only the amount of tax (advance payment) that is credited to the budgets of the subjects at the location of the organization and the location of its divisions;
2) the remaining 10% of costs that form and change the initial cost of fixed assets (not counting liquidation costs) can be written off at the expense of the federal portion of the income tax. It can drop to zero;
3) the deduction is applied in the period when the object is put into operation or its initial cost changes (for example, as a result of modernization);
4) the use of a deduction may lead to the fact that the transactions concluded will be recognized as controlled;
5) if the object is subsequently sold, the income received cannot be reduced by the residual value;
6) when selling an object before the expiration of its useful life, it is necessary to restore the amounts of tax not paid due to the deduction, as well as pay penalties. After this, the income from the sale can be reduced by the original cost;
7) when checking a declaration in which an investment deduction will be claimed, the tax authority has the right to demand clarification on the application of the investment tax deduction. The period for responding to such a request is 5 working days;
8) the decision to apply (or refuse to apply) the deduction will need to be indicated in the accounting policy for tax purposes.
Taxpayers have the right to apply the deduction, as well as refuse it, only from the beginning of the tax period. The decision can be changed once every three years, but the region will be able to set a different period.
Clause 8 art. 286.1 establishes that the deduction can be applied only in those subjects of the federation that granted the right to apply such a deduction during the period of validity of the relevant law. Considering that the deduction can only be used from the beginning of the next tax period, then if a regional law was not adopted before the end of 2017, then in 2018 the taxpayer will not be able to apply this deduction in this subject of the Russian Federation.
The list of non-taxable income has been changed
Amendments made to Article 251 of the Tax Code of the Russian Federation by Federal Law No. 286-FZ of September 30, 2017, led to the fact that some types of income were excluded from taxation from January 1, 2018, while others, on the contrary, began to be taxed.
Thus, contributions to the property of a business company or partnership are now not taken into account as part of income, regardless of the purpose of making these contributions. The condition for exemption from taxation only of contributions to property made in order to increase net assets has been removed from paragraphs. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation.
Also not taken into account as part of taxable income:
- dividends not claimed by participants of a business company or partnership;
- the amounts of distributed profits of a business company or partnership restored to their retained earnings.
At the same time, taxable income includes:
On the application of increasing factors to the depreciation rate
According to paragraphs. 4 paragraphs 1 art. 259.3 of the Tax Code of the Russian Federation, taxpayers have the right to apply a special coefficient of no higher than 2 to the basic depreciation rate in relation to depreciable fixed assets related to:
- to facilities with high energy efficiency, in accordance with the list of such facilities established by the Government of the Russian Federation;
- to objects that have a high energy efficiency class, if in relation to such objects the legislation of the Russian Federation provides for the determination of their energy efficiency classes.
From 01/01/2018, this norm applies to the specified objects, excluding buildings.
The list of fixed assets for which an increasing factor of 3 can be applied to the basic depreciation rate has been expanded. Clause 2 has been supplemented with subclause 4, according to which factor 3 is applied to depreciable fixed assets used in the field of water supply and sanitation, according to the list established by the Government of the Russian Federation. The provisions of this norm apply until 01/01/2023 in relation to fixed assets put into operation after 01/01/2018.
The list of other expenses related to production and sales has been expanded
Clause 1 of Article 264 of the Tax Code of the Russian Federation is supplemented by subclause 48.9 with the following content: funds transferred to the budget of a constituent entity of the Russian Federation on the basis of agreements (agreements) on gratuitous targeted contributions concluded in accordance with the legislation of the Russian Federation on the electric power industry.
Property tax
The federal benefit for movable fixed assets has been canceled
A new article 381.1 “Procedure for applying tax benefits” has been introduced into the Tax Code of the Russian Federation. According to this article, starting from 2018, regions will now decide whether to pay tax on movable property registered as fixed assets on January 1, 2013. There are no more benefits at the federal level.
Regional authorities themselves have the right to establish a reduced rate for movable property, from the date of issue of which no more than three years have passed, as well as for property classified as innovative, highly efficient equipment, up to the complete exemption of such property from taxation (what belongs to this category is decided by the regions themselves) .
The application of property tax benefits for organizations in relation to newly commissioned facilities that have high energy efficiency (according to the List approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600) or a high class of energy efficiency is also included in the powers of the constituent entities of the Russian Federation.
Therefore, if in 2017 a constituent entity of the Russian Federation did not pass a law that would introduce a benefit for movable property, then from 2018 this benefit will not apply. However, the rate in 2018 for the mentioned property cannot be higher than 1.1%.
In the Moscow region, for movable property registered as fixed assets from January 1, 2013, a zero tax rate was established for 2018-2020.
An additional feature has appeared for calculating tax on residential buildings and real estate of foreign organizations
Property tax is now determined in a special manner in relation to the following real estate:
From 01/01/2018, if the cadastral value of such objects was determined during the calendar year, then during this year property tax and advance payments on it will need to be calculated at the cadastral value determined on the day the information that is the basis for determining the cadastral value of these objects.
Land tax
When changing the cadastral value of a land plot, it is necessary to apply the ownership coefficient
Changes in the cadastral value of a plot due to:
- changes in the type of its permitted use;
- transfer of a plot from one category of land to another
- and (or) changes in the area of the land plot.
organizations and entrepreneurs will have to take into account when determining the tax base for land tax from the date of entering into the Unified State Register of Information, which is the basis for determining the cadastral value of this plot.
In relation to such a plot, land tax and advance payments on it will need to be calculated taking into account the ownership coefficient. It is calculated as the ratio of the number of full months during which the site was owned by the organization to the number of months in the tax (reporting) period.
Transport tax
For some expensive cars, the coefficient for calculating transport tax has been reduced
For passenger cars costing from 3 million to 5 million rubles inclusive and not older than three years, a coefficient of 1.1 must now be applied. The corresponding changes were made to paragraph 4 of paragraph 2 of Article 362 of the Tax Code of the Russian Federation by Federal Law No. 335-FZ of November 27, 2017.
In 2017, there were three coefficients in this price category, which depended on the age of the car:
- if two to three years have passed since the year of manufacture of the car - coefficient 1.1;
- from one year to two years – 1.3;
- less than a year - 1.5.
From 01/01/2018, paragraphs 5 and 6 of paragraph 2 of Article 362, establishing the last two coefficients, were cancelled.
There are many changes in tax legislation in 2017. Therefore, let's start with the most important of them, which will be relevant for most organizations and entrepreneurs.
1. Already from November 30, 2016, another person can absolutely legally pay taxes, fees, penalties, fines for a taxpayer, as well as for a tax agent (clause 1, 8 of Article 45 of the Tax Code of the Russian Federation). This innovation applies to both legal entities and individuals. Previously, as you remember, the Tax Code of the Russian Federation stated a strict rule that the obligation to pay tax can only be fulfilled by the taxpayer himself (clause 1 of Article 45 of the Tax Code of the Russian Federation, as amended, valid until November 30, 2016).
But there is an important nuance: if you paid tax for another person, you will not be able to return it.
2. The tax debt of a company that arose as a result of an audit and has not been repaid for more than 3 months can now be recovered by inspectors from the Federal Tax Service not only from its parent, subsidiary or dependent company, but also from an individual associated with the debtor organization (clause 2 clause 2 of article 45 of the Tax Code of the Russian Federation). This could be, for example, a founder of an organization who owns a 50% share in the authorized capital or more, a director or shareholder (if they participated in operations to withdraw proceeds or assets of the debtor).
Amendments to income tax: rate, reserves for doubtful debts, etc.
1. The main thing that has changed since 2017 is the ratio between the federal and regional budgets in terms of payment of income tax (clause 1 of Article 284 of the Tax Code of the Russian Federation. Although the overall rate remains at the same level - 20%.
In addition, now a reduced rate for certain categories of taxpayers can be set by regional authorities at 12.5% (previously the lower limit was 13.5%). A similar situation has developed with the maximum rate of income tax for organizations resident in special economic zones: the extreme value was 13.5%, and now - 12.5% (clause 1, 1.7 of Article 284 of the Tax Code of the Russian Federation, as amended, valid. from 01/01/2017).
2. New rules have been established to determine the maximum amount of the provision for doubtful debts. Since 2017, the maximum amount has been taken (clause 4 of article 266 of the Tax Code of the Russian Federation
- when creating a reserve based on the results of the reporting period - 10% of revenue (excluding VAT) for the previous year or for the current reporting period, whichever is greater;
- when creating a reserve at the end of the year - 10% of revenue (excluding VAT) for the current year.
At the same time, the procedure for calculating the amount of doubtful debt in the case where the taxpayer has a counter-obligation to the counterparty has also changed. When calculating the debt, the amount of overdue receivables must be reduced by the accounts payable to the same counterparty (clause 1 of Article 266 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017).
3. Organizations will also have to take into account losses from previous years in a new way. From 2017 to 2020, the tax base can be reduced by no more than 50% (of the base amount), but not only for 10 years from the year the loss occurred (clause 2, 2.1 of Article 283 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
4. The list of expenses for profit tax purposes was supplemented with costs for training and exams within the framework of the professional standards program, as well as for conducting an independent assessment of qualifications (clause 23, clause 1, clause 3, article 264 of the Tax Code of the Russian Federation, as amended, valid from 01.01 .2017). By the way, from 2017, these same expenses will also be able to be taken into account by simplifiers with the object “income minus expenses” (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
VAT: main changes to tax legislation in 2017
- The issuance of guarantees and guarantees by an organization that is not a bank has been exempt from VAT since 2017 (clause 15.3, clause 3, article 149 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). Therefore, such a company should no longer issue an invoice to the debtor.
- The VAT rate has changed in relation to services for the transportation of passengers by rail on long-distance trains across the territory of the Russian Federation. Previously, the rate was 10%, and since 2017 - 0% (clause 9.3 clause 1 of Article 164 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
- Electronic services provided by foreign organizations, the place of sale of which is recognized as the territory of the Russian Federation, have been subject to VAT since 2017 in accordance with new requirements (clause 1 of Article 174.2 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). Russian companies that order such services will have to act as tax agents.
- Organizations that receive subsidies from the budget of any level - federal, regional, local - to reimburse the costs of paying for goods (works, services), from July 1, 2017 will have to restore VAT on these goods (works, services). Then the restored tax can be taken into account among other expenses (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017, article 264 of the Tax Code of the Russian Federation). Until this date, this rule applies only to “federal” subsidies.
Penalty innovations
Since 2017, the Tax Code of the Russian Federation has directly provided for a fine for failure to submit / late submission of explanations if (clause 1 of Article 129.1, clause 3 of Article 88 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017):
- inconsistencies or contradictions were discovered between the information contained in the taxpayer’s declaration and the information available to the tax authorities;
- the amount of tax payable in the updated declaration was reduced compared to the previously submitted one;
- the loss was declared in the income tax return or the simplified tax system return with the object “income reduced by the amount of expenses.”
The fine is 5 thousand rubles, and in case of repeated failure to provide such explanations within a calendar year - 20 thousand rubles. (Clause 1, 2 of Article 129.1 of the Tax Code of the Russian Federation as amended, valid from 01/01/2017).
By the way, explanations for the electronic VAT return from 2017 must be submitted only in electronic form. The tax authorities will not accept paper explanations and will record that the taxpayer simply did not submit them (Clause 3 of Article 88 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). And this in turn will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by tax authorities based on the results of audits of declarations for the periods of 2016.
“Major” changes to tax legislation in 2017
Since 2017, a new Classification of fixed assets included in depreciation groups has been in effect (Resolution of the Government of the Russian Federation dated July 7, 2016 N 640). It is based on the new All-Russian Classifier of Fixed Assets - OKOF (Order of Rosstandart dated December 12, 2014 N 2018-st).
There are quite a lot of changes in the Classification: firstly, objects were added to it that were not in principle in the previous version of the Classification, and secondly, many fixed assets “moved” from one depreciation group to another.
Note that according to the new Classification, the SPI and depreciation group must be determined based on those fixed assets that are put into operation starting in 2017 (clause 1 of Article 258 of the Tax Code of the Russian Federation).
Special regimes: changes in tax legislation from January 2017
From January 1, 2017, the following come into effect (Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r):
- a list of activity codes in accordance with the All-Russian Classifier of Economic Activities related to household services;
- list of service codes in accordance with the All-Russian Classifier of Products by Type of Economic Activities related to household services.
In other words, now an organization (IP) can be sure that it provides household services if it conducts activities “with a code” from the given lists. This is important if the taxpayer applies UTII (clause 1, clause 2, article 346.26, article 346.27 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) or a patent taxation system. After all, regional authorities have the right to determine an additional list of “patent” types of activities related to household services (clause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
In addition, imputed employers were finally allowed to reduce UTII by the amount of fixed contributions paid for themselves for compulsory pension and health insurance (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). Previously they did not have such a right.
Changes for those using the simplified tax system
For simplifiers, the following changes in tax legislation effective January 1, 2017 are relevant:
- the limit on the residual value of fixed assets is set at 150 million rubles. (Clause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017);
- income limit - also in the amount of 150 million rubles. (Clause 4, 4.1 of Article 346.13 of the Tax Code of the Russian Federation as amended, valid from 01/01/2017).
If any of the specified limits is exceeded, an organization (or individual entrepreneur) using the simplified tax system will have to switch to the general taxation regime from the quarter in which the excess occurred (clause 4 of Article 346.13 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
Another innovation: simplifiers with the object “income minus expenses” must pay the minimum tax (Clause 6 of Article 346.18 of the Tax Code of the Russian Federation) to the same BCC to which simplifiers who ended the year with a greater profit transfer money - 182 1 05 01021 01 1000 110 (Letter of the Ministry of Finance dated August 19, 2016 N 06-04-11/01/49770).
Changes in tax legislation from October 2017 on penalties
The rate at which penalties for organizations must be calculated from October 1, 2017 will depend on the length of the delay. If it is no more than 30 days, then 1/300 of the refinancing rate per day will be applied, if more than 30 days - then 1/150 of the refinancing rate starting from the 31st calendar day of delay (clause 4 of article 75 of the Tax Code of the Russian Federation as amended. , valid from 01.10.2017).
For citizens and entrepreneurs, the procedure for calculating penalties will remain the same.
