Accounting info. Accounting info Tax Code in the year

There have been a number of major changes in tax law since the start of this year.

We will tell you what taxpayers can expect, what taxes will be abolished, and also find out which laws will, on the contrary, tighten the procedure for paying tax contributions for individuals and legal entities.

New in the payment and collection of taxes from January 1, 2019

Let us announce what amendments have been introduced:

1. The body that controls and registers insurance premiums is now the tax service (Federal Law No. 243).
2. The declaration must be submitted in electronic format only. An ordinary paper document will not be counted (Federal Law No. 130).
3. Any citizen can transfer insurance payments, regardless of who or what organization is responsible for transferring funds.
4. The tax service has the right to fine a Russian if he has not provided information about his real estate or transport for which he should have paid taxes. The citizen will have to pay 20% of the fine, and also contribute 200 rubles to the budget for late or non-submission of documents (Article 126 of the Tax Code of the Russian Federation).
5. We approved the rules according to which the transfer of funds for insurance should be reported.
6. When filing reports on business trips, you will now have to write off taxes from the new established daily allowance amounts. In Russia their size is more than 700 rubles, abroad – above 2500 rubles.

New in VAT

There were two changes in federal legislation:

1. Federal law No. 401 came into effect, which was considered on November 30, 2016

According to it, the guarantee period from the bank for reimbursement of value added tax has changed. It is known that it was increased by 2 months. Now The warranty period is 10 months.

Of course, you can get a tax refund without a guarantee from a banking organization. But - only if over 3 years its size amounted to more than 7 billion rubles. Such taxes include excise tax, profit tax or mineral extraction tax.

Please note, taxes that were paid for the transportation and movement of goods across the border of the Russian Federation are not taken into account.

2. Federal law No. 244 came into force

It applies to foreign individuals and organizations that carry out their business activities via the Internet. The so-called Google tax will be regulated by Article 174.2 of the Tax Code of the Russian Federation.

It provides:

1. Payment of value added tax on the following types of activities: sales of electronic books, games, pictures, music and other audiovisual works, programs.
2. Tax registration of a foreign person or company.
3. Contact and interaction of the organization with the tax service through the personal account of the tax website.
4. Possibility of conducting desk audits.

Please note that they pay attention to registration and execution of transactions on the territory of the Russian Federation - and beyond its borders.

For example, if a buyer lives in the Russian Federation and purchases goods from Russia, then the foreign organization pays tax. If the buyer lives outside the Russian Federation and formalizes a purchase and sale transaction abroad, then the foreign organization may not pay tax.

They also look at the open personal account attached to the organization.

For example, a banking organization is registered in the Russian Federation, which means that a foreign entity will pay taxes.

Changes in personal income tax in 2019

The following amendments came into effect:

1. It is necessary to report to the tax office using a new declaration form.
2. The Law “On Independent Qualification Assessment” No. 238, approved on July 3, 2016, came into force.
3. We introduced a social tax for those who conducted an independent assessment. According to Article 219 of the Tax Code of the Russian Federation, the amount of payments cannot be more than 120 thousand rubles per year. That is, if you paid 150 thousand for undergoing this procedure, then only 120 thousand will be returned to you in the first year, and the remaining 30 thousand in the second year.
4. The fee for conducting such an independent assessment is not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation, Federal Law No. 251).
5. Income received by a citizen from participation in bonus programs is not taxed (Federal Law No. 242).
6. Tax will not be written off from income received by a Russian from the provision of any household, personal services, or work without registration as an individual entrepreneur (Federal Law No. 401).

News about corporate income tax in 2019

The innovations concern Chapter 25 of the current Tax Code:

1. The organization's doubtful debts have increased. Now they cannot exceed 10% of the proceeds. The past and current reporting periods are considered, that is, the amount of debts has become twice as large (Article 266 of the Tax Code of the Russian Federation).
2. They approved a doubtful debt that may arise in excess of the amount of the counter obligation (Federal Law No. 401, Article 266 of the Tax Code of the Russian Federation).
3. The amount of the transferred loss cannot be reduced by more than 50% (Article 283 of the Tax Code of the Russian Federation, Federal Law No. 401).
4. The 10-year limitation on loss carrybacks has been removed. It became possible to transfer the amount of losses to all subsequent years (clause 2 of Article 283 of the Tax Code of the Russian Federation). Previously there was a limited period of 10 years.

Tax rates have changed: for transferring funds to the federal budget - 3% (instead of 2%), for regional budgets - 17% (instead of 18%). The general rate has not changed – 20%. Regional authorities have the right to reduce rates. In 2017-2020, rates cannot be lower than 12.5%.

These changes can be found in Article 284 of the Tax Code of the Russian Federation.

1. Expenses may include funds spent on conducting an independent assessment (Article 264 of the Tax Code of the Russian Federation).
2. New circumstances have been approved when debt is considered controllable. You can find out about them in articles 105.1 and 269 of the Tax Code of the Russian Federation.
3. The amount of controlled debt will be determined taking into account all the obligations of the defaulter (Article 269 of the Tax Code of the Russian Federation).
4. It was prohibited to recharge interest on controlled debts (clause 4 of Article 269 of the Tax Code of the Russian Federation).
5. A new OKOF was introduced and the classification of funds associated with depreciation groups was changed.

Changes to the simplified tax system in 2019

The main amendments concern Chapter 26.2 of the Tax Code:

1. We increased the amount of income for those who use the special regime. Now this limit reaches 150 million rubles. (Article 346.13 of the Tax Code of the Russian Federation)
2. The limit of residual funds for any companies on the simplified market is 150 million (Article 346.12 of the Tax Code of the Russian Federation).
3. With the onset of the new year, more organizations will be able to switch to the “simplified” system. The main condition is that the amount of income for 9 months is no more than 112.5 million rubles. From 2018, this limit will be 90 million rubles. (Article 346.12 of the Tax Code of the Russian Federation).

Unified tax on imputation from January 1, 2019

The deflator coefficient taken into account when calculating the imputation tax will remain the same. It will be 1.798.

This is stated in Order No. 698 of the Ministry of Economic Development of the Russian Federation, adopted on November 3, 2016.

Organizational property tax

The news concerns every region of the Russian Federation. Now the authorities will independently determine whether legal entities will have benefits related to movable property.

It is known that if regional authorities do not have time to take advantage of or refuse the benefit in the current year 2017, then in 2018 they will not be provided with such an opportunity (Article 381.1 of the Tax Code of the Russian Federation).

Insurance contributions for pensions, sick leave, benefits

Amendments were made to Chapter 34 of the Tax Code:

1. We increased the maximum base for social insurance payments due to illness or maternity to 755 thousand rubles, for payments to pensioners - 876 thousand rubles. The change was spelled out in Decree of the Government of the Russian Federation No. 1255, approved on November 29, 2016.
2. Legal entities will need to provide reporting on funds that are not taxed or paid taking into account benefits (Federal Law No. 401). This didn't happen before. Now the requirement can be put forward during a desk audit!

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases

There are two innovations in this area:

1. The FSS itself determines the risk class. This is the case when the company does not confirm its main activity, then the class is taken into account according to the Unified State Register of Legal Entities. This is stated in the Decree of the Government of the Russian Federation No. 551, adopted on June 17, 2016.
2. It was decided to leave the previous tariffs at which the contribution for injuries is calculated (Federal Law No. 419). The organization has the right to choose the profit class itself, because the type of activity of the company and the required benefits and allowances depend on it.

Other tax changes in 2019

Let's note some more important amendments:

1. The KBK budget classification codes required for paying tax contributions have changed. A detailed list can be found in Order of the Ministry of Finance under number 230n, it was approved on December 7, 2016.
2. We have approved new deadlines for filing personalized reports. Now the report should be submitted not on the 10th, but on the 15th of each month following the reporting month. In addition, information submitted quarterly as part of RSV-1 will now have to be submitted annually to the pension fund. The change came into effect when federal law number 250 came into force.

Significant changes in tax legislation in 2019:

1. VAT increases by 2%. Now it will be 20%.
2. The tax on movable property is abolished.
3. Contribution benefits under the simplified taxation system are cancelled. Until 2019, for certain types of activities, contributions from employee salaries were 20%. From 2019, these benefits are cancelled. A general rate of 30% will apply to all.
4. For individual entrepreneurs, contributions to compulsory pension insurance will increase. Instead of 26,545 rubles, they will be 29,354 rubles.
5. A taxation system is being introduced for self-employed citizens in Moscow, Tatarstan, Kaluga and Moscow regions. Tax rates will be 3 and 6% when working with individuals or legal entities, respectively.

In 2017, numerous changes to the tax code regulating the work of companies and individual entrepreneurs come into force. Amendments were made to the chapters of the Tax Code of the Russian Federation by Federal Laws of July 3, 2016 No. 242-F3, No. 243-F3 and No. 248-F3. The rules for administration and reporting of insurance premiums have undergone the greatest changes.

From January 1, 2017, tax authorities again received the functions of administering insurance premiums. Now insurance premiums are classified as tax payments and are regulated by tax rules (Clause 1, Article 2 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ).

The rules for submitting reports on insurance premiums have also changed. Now a single report must be submitted quarterly, before the 30th day of the next month (Federal Law No. 243-FZ dated 07/03/2016).

Micro-enterprises received some relief; from January 1, 2017, the personnel registration procedure for them was simplified (Federal Law No. 348-FZ dated July 3, 2016).

The changes affected many areas of taxation. Let's look at them in more detail.

General changes

The minimum wage has increased

Violations of the Tax Code

Fine for violating deadlines for submitting reports on insurance premiums

They will be fined for violating the deadlines for submitting calculations for insurance premiums. For late payment submission, a fine of 5% of the unpaid amount for each month is imposed. The maximum is 30% of the amount, the minimum fine is indicated as 1000 rubles. Regulated by the norms of the Tax Code of the Russian Federation in accordance with Art. 119 of the Tax Code of the Russian Federation.

Failure to pay insurance premiums, or violations of the rules for accounting for income and expenses, resulting in an underestimation of the base for calculating contributions, is now subject to a fine of 20% of the unpaid amount (clause 3 of Article 120, Article 122 of the Tax Code of the Russian Federation).

Violation of personalized accounting

Violation of the deadline for providing SZV-M will also entail a fine of 500 rubles for each employee. Thus, the amount of the fine for a company consisting of 10 people will be 5,000 rubles.

A new fine has appeared for violations of the procedure for providing personalized accounting information. Failure to comply with the rules for providing information in the form of an electronic document will result in a fine of 1,000 rubles (Article 17 of Law No. 27-FZ).

A statute of limitations has been introduced for violations in the field of personalized accounting of 3 years. Regulated by art. 17 of Law No. 27-FZ.

Other changes

If you do not provide other documents, there is also a risk of receiving a fine. The fine is 200 rubles for each missing document (Article 126 of the Tax Code of the Russian Federation).

In 2017, failure to submit reports on time will result in the suspension of account transactions (Article 76 of the Tax Code of the Russian Federation).

Value added tax

VAT changes for foreign companies

On January 1, 2017, Law No. 244-FZ comes into force, regulating VAT taxation of services provided by foreign companies via the Internet.

The changes include:

• Payment of VAT on the sale of electronic books, music, images, videos, computer programs.
• A special registration procedure with tax authorities for foreign companies.
• The taxpayer’s personal account has become available for use by foreign companies.
• Desk tax audit for such companies.
• The place of sale is considered to be the territory of Russia if the end client lives there.

If the bank or operator of electronic money used for the purchase is registered in the Russian Federation, then the place of sale is also considered to be Russia. Also, the Russian Federation will be recognized as the place of sale if the client’s network address, or the country code of the telephone number used for the purchase, is assigned to it.

To register with the tax authorities, the company must submit an application no later than 30 days from the date of commencement of the provision of services.

The company is required to provide all documents to supervisory authorities through the taxpayer’s personal account (Federal Law No. 244-FZ).

Excise taxes

Excise taxes will increase by an average of 4%. The greatest changes affected alcohol, tobacco, gasoline and diesel fuel. In addition to the familiar cigarettes, excise taxes on their electronic analogues and heating tobacco have also increased.

The Federal Law “On Amendments to Parts One and Two of the Tax Code and Certain Legislative Acts of the Russian Federation” regulates the increase in excise taxes.

During the planning period designated as 2017-2019, excise taxes on almost all types of alcohol and tobacco will increase. For example, excise tax rates on champagne prepared using foreign raw materials will increase to 36 rubles; we recall that previously the rate was 26 rubles.

An interesting fact is that non-alcoholic beer was not included in the list of goods affected by the increase in excise rates.

Personal income tax

The changes mostly affected the design of reporting and coding.

Tax agents

All this applies to persons who are recognized as tax agents. In addition to those who already had a similar status in the old year, namely: organizations, individual entrepreneurs, notaries, law offices, divisions of foreign companies on the territory of the Russian Federation (Article 207 of the Tax Code of the Russian Federation), a number of new provisions were added. Now organizations that transfer salaries to military personnel and civilian personnel are also recognized as tax agents (Bill No. 1078298-6).

The number of payments subject to personal income tax has also changed. There are fewer of them. Now employee certification is not included in income that is subject to personal income tax.

Changing the payment order

In 2017, it became possible to pay personal income tax in advance, taking into account overpayments on previous payments.

Changes in personal income tax also affected the procedure for paying vacation pay. Now you can pay taxes at the end of the month, for all employees at once. The advantage of such a solution is that companies with a large staff of employees will be able to pay the tax once for all people affected by the payment of vacation pay.

If you are not a large company, then you have the right to make payments in the same way as before. Upon payment of vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation).

New codes for 2-NDFL certificates

New codes for personal income tax certificates have appeared. First of all, it is worth mentioning the codes for bonuses, 2002 and 2003. Code 2002 is calculated for bonuses that are associated with production costs and are included in wages. 2003 was created for bonuses paid from net profit.

Deductions for children

New codes have also appeared for deductions, there are 8 in total:

• For the third and each subsequent child under 18 years of age.*
• For a disabled child under 18 years of age.**
• For the first child under 18 years of age.*
• For a second child under 18 years of age.*
• For the third and each subsequent child under 18 years of age.*
• For a disabled child under 18 years of age.**

* - and for each full-time student, or graduate student, student, cadet, under 24 years of age.

** - and for each full-time student, or graduate student, student, cadet, under 24 years of age, if he is a disabled person of group I or II.

The amount of the deduction for children has also undergone changes. Now it is 1,400 rubles for the first and second child. 3000 - for each subsequent one. 12,000 - for each child under 18 years of age who is disabled. Applies to a parent or guardian.

The employee loses the right to deduction in the following cases:

• If the income for the calendar year exceeded 350,000 rubles. Payments stop from the month when income reaches this mark.
• If the child died. The deduction ends in January of the following year.
• When the child is over 18 years old, or is no longer a full-time student.
• If the child is over 24 years old or has completed his studies.

Deductions can only be used by residents of the Russian Federation who live in Russia for at least 183 days a year. It is also worth noting the fact that only those incomes of citizens that are subject to personal income tax at 13% are subject to deductions (Article 218 of the Tax Code of the Russian Federation).

Since January 2017, employees have the right to apply to their employer for social deductions. A deduction can be issued if an employee spent money on training or treatment in the accounting year. Previously, such deductions had to be filed with the Federal Tax Service according to the results of the past year, but now it is no longer necessary to wait until the end of the year and contact a special body.

Regarding payments, the deadlines for paying personal income tax have changed. Articles 223 and 226 of the Tax Code of the Russian Federation have undergone changes. The main change is that personal income tax has become necessary to calculate on the day when the money was actually received by employees.

New form 2-NDFL

Form 2-NDFL has also undergone changes (order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485). For each incorrectly completed certificate in Form 2-NDFL, a fine of 500 rubles will be imposed.

Corporate income tax

1. The tax interest rate has been changed. Of the 20% of taxes, 3% will go to the state budget, and the remaining 17 to the regional treasury.

2. A new income tax declaration was introduced, now it is possible to adjust the trading fee and price for transactions with dependent parties.

3. Since 2017, you can reduce the tax base by writing off losses from previous years to a maximum of 50%, all time restrictions have been removed, you can do this until the losses are fully repaid.

4. A new classification of OKOF funds is being introduced

5. The rules for creating a reserve for doubtful debts have changed. Now companies are given the opportunity to independently choose the size of the reserve. The choice is between 10% of the previous gross period, or of the current one.

6. New tax rates for companies have appeared. For participants in regional investment projects, the rate will be 0% to the federal budget, and from 0 to 10% to the regional budget, depending on the decision of the regional authorities.

7. It has become possible to take into account the costs of an independent assessment of employees as part of other expenses.

Local government authorities can significantly reduce income taxes. The minimum threshold is 12.5%.

Recognition of “Controlled Debt”

Since January 2017, a new procedure for recognizing “controlled debt” has been introduced.

The changes affected the following list of companies:

• Foreign persons who are interdependent with the borrower.
• Persons associated with the companies specified in the paragraph above.
• Persons whose debt obligations are fulfilled by the entities from the first two points.

All changes are regulated by Article 296 of the Tax Code of the Russian Federation.

New income tax return

The income tax declaration has also undergone changes. Starting from January 2017, it will be necessary to file income tax on a new form, which was approved by order MMV-7-3/572.

A mechanism for taxing foreign companies and a trade tax was introduced. Reduced tax rates were also established for the cities of Crimea and Sevastopol.

The process for clarifying the tax base during self-adjustment has been clarified.

A new profit declaration is submitted in paper form if the number of employees of the company is less than 100 people. If there are more workers, then only in electronic form.

Mineral extraction tax

The amount of minerals extracted is recognized as the tax base only when extracted:

• Oil;
• Natural gas;
• Coal;
• Associated gas;
• Gas condensate.

When extracting other minerals, the tax base is their cost.

The tax rate when calculating the mineral extraction tax in 2017 depends on the type of minerals extracted (Article 342 of the Tax Code of the Russian Federation).

The amount of mineral extraction tax that must be paid to the budget is calculated using the following formula: the tax base is multiplied by the tax rate for a given type of mineral. Tax rates are established by Article 342 of the Tax Code of the Russian Federation.

The rate changes were laid down back in 2016.

Amendments were made to Article 343.1 of the Tax Code of the Russian Federation to reduce the mineral extraction tax by an economically justified amount. The basis for a tax reduction may be the company’s reasonable expenses to ensure safe mining operations.

The tax deduction includes the following expenses:

• Costs for the purchase of additional shock-absorbing equipment to ensure the safety of high-quality work.
• Expenses for modernization and completion of main production facilities.

The possibility of a tax deduction is directly related to the taxpayer’s payment of the mineral extraction tax and the provision of safe working conditions for them.

The mineral extraction tax is calculated based on the results of each month, depending on the minerals extracted. It must be paid before the 25th of the next month.

Tax returns can be filed either on paper or electronically. However, for companies with more than 100 employees, there is a limitation. They can submit a declaration only in electronic document format.

Simplified taxation system

Significant changes to the simplified taxation system came into force on January 1, 2017.

• Firms and individual entrepreneurs have the right to apply the simplified tax system until the income for the current year exceeds the amount of 120 million rubles (Federal Law 243-FZ). We are talking about income indicated in the accounting book. These include sales, non-sales income, and advances.
• The total cost of funds that can be owned using the simplified tax system is 150 million rubles. If at the end of the reporting period the cost turns out to be higher, then you will have to switch to the general taxation system (Federal Law 243-FZ).
• The form of the accounting book for filling out individual entrepreneurs has changed. A new section has appeared for trade tax payers. Changes are regulated by Order of the Ministry of Finance No. 227n.
• Rates under the simplified tax system are determined by regional authorities. The range of rates is as follows: up to 5% on income, and up to 15% on expenses. If the interest rate has not yet been set, then its maximum value should be considered.
• Tax rates under the simplified tax system in Crimea have increased.

When calculating the company's total income since 2017, the following are not taken into account:

• Imputed income;
• Income received under the simplified tax system, but registered before the transition to a special taxation regime.
• Income provided for by Article 251 of the Tax Code of the Russian Federation.
• Income recognized in accounting, but not actually received.
• Receipts from controlled companies from abroad, interest on municipal securities.

From January 1, 2017, it became possible to write off exam expenses for employees. Let us remind you that since 2016, the examination is mandatory for chief accountants of public joint stock companies and insurance companies. To confirm high qualifications, an employee must pass an exam at a qualification center. Enterprises operating under the simplified tax system will now be able to include payment for this exam in the “expenses” column (Article 346.16 of the Tax Code of the Russian Federation).

The “income” object has also undergone changes. Now you can reduce the tax on all contributions that an entrepreneur pays for himself. The changes are regulated by federal law 243-FZ.

Changes regarding contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Compulsory Medical Insurance Fund of the Russian Federation

The main change in insurance premiums is the creation of a structure under the jurisdiction of the Federal Tax Service, which will perform the functions of extra-budgetary funds (Article 32 of the Tax Code of the Russian Federation).

Basic contribution rates in 2017 will remain the same. The changes did not affect the reduced tariffs, but now not everyone will be able to take advantage of them.

The conditions that a taxpayer must meet in order to take advantage of reduced contributions are spelled out in detail in paragraphs of Article 427 of the Tax Code of the Russian Federation. If the conditions are not met, the enterprise or individual entrepreneur loses the right to use reduced tariffs from the beginning of the billing period.

The procedure for calculating individual entrepreneur contributions has not changed. Contributions are also calculated based on the minimum wage for 2017, established at the beginning of the year. If income for the year exceeds the amount of 300 thousand rubles, the entrepreneur is obliged to pay an additional tax to the Pension Fund, calculated as 1% of the amount by which income exceeded the established mark. These contributions are regulated by Article 430 of the Tax Code of the Russian Federation.

Also, starting from 2017, the following changes come into force:

• A unified form for reporting contributions and deadlines for its submission have been approved.
• If the amount of contributions for each employee in a single calculation and in fact are unequal, then the tax authority has the right to refuse to accept reports. To avoid fines, you must correct the error within 5 days.
• The KBK number that must be indicated in payment orders has changed.
• A report on the length of service of insured persons must now be sent to the Pension Fund separately, without including it in the RSV-1 form. In case of violations, a fine of 500 rubles will be imposed for each person.

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 a 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

1. 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.
2. 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.
3. 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.
4. 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.

What changes in taxes, fees and insurance premiums will occur in 2017? How will tax and accounting reporting change? What will happen to insurance premiums due to their transfer to the control of the Federal Tax Service from 2017? What benefits will be next year? Almost all accountants have similar questions. Indeed, from next year many amendments to tax legislation will come into effect. In addition, there are a lot of changes in the legislation on insurance premiums. So, for example, starting from 2017, a new form for calculating insurance premiums will be required to be submitted to the tax inspectorate quarterly. The deadlines for submitting SZV-M will change, new BCCs will appear, and payment orders for the transfer of taxes and contributions will need to be filled out in a new way. In addition, almost all organizations and individual entrepreneurs engaged in trade will be required to switch to online cash registers in 2017. We have prepared a short overview of the most important changes that an accountant needs to know about in order to take them into account in their work in 2017.

Part one of the Tax Code

Insurance premiums will be regulated by the Tax Code of the Russian Federation

From January 1, 2017, insurance premiums for compulsory pension and health insurance, as well as in case of temporary disability and in connection with maternity, will be regulated by the Tax Code of the Russian Federation. Corresponding changes have been made to part one of the Tax Code of the Russian Federation (Chapter 2.1 of the Tax Code of the Russian Federation “Insurance contributions”, clause 3 of Article 8 of the Tax Code of the Russian Federation). The essence of the innovation is that all the basic principles that apply to taxes will also apply to insurance premiums from 2017. In this regard, since 2017, numerous amendments have been made to part one of the Tax Code, for example:

• Tax inspectors will monitor compliance with the legislation on the above-mentioned insurance premiums as part of desk and field audits. This is enshrined in Article 87 of the Tax Code of the Russian Federation;
• Payers of insurance premiums will be required to use the mandatory pre-trial procedure for resolving disputes over insurance premiums with the Federal Tax Service. This is (clause 2 of Article 138 of the Tax Code of the Russian Federation).

Let us recall that in 2016, insurance premiums were regulated by Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund.” According to this law, the above-mentioned insurance premiums were controlled by the Pension Fund and its territorial bodies. From January 1, 2017, this law loses force (Article 18 of the Federal Law of July 3, 2016 No. 250-FZ).

At the same time, insurance premiums for accidents at work and occupational diseases (contributions for injuries) in 2017 will continue to be regulated by a separate Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” " This type of insurance premiums has not come under the control of the tax authorities. They will continue to be administered and verified by the bodies of the Social Insurance Fund (SIF).

Tax authorities will begin to demand documents on payments that are not subject to contributions.

Since 2017, a single calculation of insurance premiums must be submitted to the tax authorities. Cm. " ". Tax officials will conduct desk audits of calculations for insurance premiums (clause 10 of Article 88 of the Tax Code of the Russian Federation). Moreover, from January 1, 2017, when conducting a desk audit of the calculation of insurance premiums, inspectors will have the right to request from organizations and individual entrepreneurs information and documents confirming the validity of reporting amounts that are not subject to insurance premiums, as well as confirming the legality of the application of reduced tariffs. This is provided for by the new clause 8.6 of Article 88 of Part One of the Tax Code of the Russian Federation. Cm. " ".

Note that since 2017, the Tax Code of the Russian Federation has not provided for any special conditions under which tax authorities have the right to demand the specified information and documents. In this regard, it is possible that if in 2017 you show non-taxable payments in a single calculation for insurance premiums, the Federal Tax Service will definitely require them to be confirmed with documents in the manner prescribed by Article 93 of the Tax Code of the Russian Federation.

From 2017, as part of a desk audit of the calculation of insurance premiums, tax inspectors will also have the right to request documents confirming the validity of the application of reduced tariffs for insurance premiums. Such amendments to Article 88 of Part 1 of the Tax Code of the Russian Federation have been in effect since January 1, 2017.

Offsetting different types of insurance premiums has become impossible

Since 2017, it is no longer possible to offset different types of insurance premiums with each other. Offset is allowed only within contributions of the same type (clause 1.1 of Article 78 of the Tax Code of the Russian Federation). So, for example, an overpayment of pension contributions from 2017 can only be offset against future payments for the same. Since 2017, the company has no right to offset this overpayment against arrears on medical or social contributions.

Let us recall that until 2017 it was possible to offset any insurance premiums administered by the same fund. For example, overpayments of insurance premiums for compulsory pension insurance could be offset against medical contributions.

The Federal Tax Service will need to report the powers of separate divisions

Since 2017, insurance premium payers (parent organizations) have a new obligation. Starting from the new year, they will need to inform the Federal Tax Service at the location of the parent organization that their separate division (branch, representative office) in Russia is vested (or deprived) of the authority to accrue payments and remuneration to individuals. This must be reported within one month from the moment of vesting (deprivation) of such powers (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate units that were granted (deprived) of powers in 2017 and later. If payments and rewards to individuals were accrued by separate divisions before (for example, in 2016), then nothing is required to be reported to the Federal Tax Service. This is directly stated in paragraph 2 of Article 5 of the Federal Law of July 3, 2016 No. 243-FZ. The forms of these messages and the procedure for transmitting them electronically to tax authorities should be determined by the Federal Tax Service. This is provided for in paragraphs 3 and 4 of paragraph 7 of Article 23 of the Tax Code of the Russian Federation.

It will be possible to submit VAT explanations only electronically.

From January 1, 2017, explanations for electronic VAT returns can be submitted to the Federal Tax Service only in electronic form via telecommunication channels (TCS). The format for submitting such explanations in electronic form will be approved by the Federal Tax Service. Paper explanations of discrepancies in tax returns will not be considered submitted starting next year. That is, submitting paper explanations will lose all meaning. The corresponding innovation appeared in the new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation (subparagraph “a” of paragraph 6 of Article 1 of the Federal Law of May 1, 2016 No. 130-FZ).

Let us remind you that the tax inspectorate may request clarification about the submitted VAT return during a desk audit. This can happen if, for example, errors and contradictions are identified in the declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation). Until 2017, requirements for the form of such explanations were not established. The Federal Tax Service admitted that they could be submitted in free form: “on paper”, or in a formalized form according to the TKS (Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395). From 2017, this issue will be regulated by tax legislation, and not by clarifications from tax authorities.

We would like to add that in relation to desk audits for other types of taxes, explanations on requests from tax authorities in 2017 will still be possible to submit “on paper”. The electronic form of explanations becomes mandatory only for VAT returns. Let us remind you that it can also be submitted only electronically through an electronic document management operator (paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation).

A fine has been introduced for failure to provide explanations on a VAT return.

If, as part of a desk audit of the VAT return, the tax authorities requested clarifications (clause 3 of Article 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, previously tax legislation did not contain any liability for failure to comply with the requirement to provide explanations. And some taxpayers simply ignored requests from tax inspectors.

From January 1, 2017 the situation will change. For failure to provide (untimely submission) explanations, a fine of 5,000 rubles was introduced, and for a repeated violation within a calendar year - 20,000 rubles. This is provided for by the new wording of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ dated May 1, 2016.

Allowed to pay taxes, fees and insurance premiums for other persons

Taxes, fees and insurance premiums can be voluntarily paid for third parties. Such an amendment should be made to Article 45 of the Tax Code of the Russian Federation (Federal Law No. 401-FZ dated November 30, 2016). Previously, it was provided that the taxpayer was obliged to fulfill the obligation to pay tax exclusively independently. However, now Article 45 of the Tax Code of the Russian Federation states that tax payment can be made by another person. However, it is clarified that another person, after paying tax for third parties, will not have the right to demand a refund of the tax paid.

In connection with the indicated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their company. Previously, it was impossible to voluntarily pay taxes for third parties. Therefore, even if the director had money, he could not pay off tax debts for the company (letter of the Ministry of Finance of Russia dated February 14, 2013 No. 03-02-08/6). Now the situation has changed. Besides:

Individuals also have the opportunity to pay taxes for other individuals or individual entrepreneurs;
one organization has the right to pay taxes, penalties and fines for another company.

At the same time, legislators provided for a phased transition:

• from November 30, 2016, third parties have the right to pay for others any taxes and fees (for example, state duty);
• from January 1, 2017, other persons will have the right to pay insurance premiums for others (that is, from the date when insurance premiums are transferred to the control of the Federal Tax Service).

From October 1, a new procedure for calculating penalties for organizations was introduced

The procedure for calculating penalties is regulated by Article 75 of the Tax Code of the Russian Federation. It is now provided that penalties are calculated using 1/300 of the refinancing rate established by the Bank of Russia (clause 4 of article 75 of the Tax Code of the Russian Federation). This rate applies to all tax payments, regardless of who violated the tax payment deadline: an individual, individual entrepreneur or organization.

From October 1, 2017, nothing will change for individuals and individual entrepreneurs. This follows from the provisions of Federal Law No. 401-FZ of November 30, 2016. They will still have to calculate penalties based on 1/300 of the refinancing rate in effect during the period of delay. However, significant changes in the calculation of penalties from this date will affect organizations. They will have to calculate penalties in a new way, namely:
for delay in fulfilling the obligation to pay taxes or insurance premiums for up to 30 calendar days (inclusive) - penalties will need to be calculated based on 1/300 of the refinancing rate in effect during the period of delay;
for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - it will be necessary to calculate penalties based on 1/300 of the refinancing rate in force for a period of up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate in force during the period starting from the 31st calendar day of such delay.

Thus, from October 1, 2017, organizations will need to pay more penalties if the delay in paying taxes or insurance premiums is more than 30 calendar days. It is worth noting that the new procedure for calculating penalties will also need to be applied to “old” debts that were incurred before October 1, 2017. Cm. .

Debts will be collected from guarantors out of court

One of the ways to ensure the obligation to pay taxes and insurance premiums is a guarantee (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or individual entrepreneur wishes to postpone the payment of taxes or insurance premiums to a later date, the Federal Tax Service has the right to require the involvement of guarantors in this procedure. Under a surety agreement, the guarantor undertakes to the tax authorities to fulfill in full the taxpayer’s obligation to pay taxes or insurance premiums if the latter fails to pay the due amounts and corresponding penalties within the prescribed period. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ of July 3, 2016, which extended the possibility of providing a guarantee for insurance premiums from 2017).

Previously, it was provided that if the taxpayer does not pay the amounts due, the tax inspectorate has the right to collect debts from the guarantor only in court. However, the situation has changed. In connection with the entry into force of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” tax authorities will be able to collect debt from guarantors without court. Such amendments were made to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.

Debts on taxes and insurance contributions of organizations will be collected from individuals

Federal Law No. 401-FZ dated November 30, 2016 introduced amendments to Article 45 of Part 1 of the Tax Code of the Russian Federation. The amendments provide that from November 30, 2016, tax inspectorates in court can demand the recovery of arrears of organizations from individuals if there is an interdependence between organizations and individuals. Since 2017, individuals may be required to repay debts and insurance premiums. Previously, it was possible to recover arrears only from affiliated organizations.

From July 1, tax authorities will begin issuing documents confirming the status of tax residents

From July 1, 2017, tax inspectorates received the right, at the request of individuals (or their representatives), to issue documents in electronic form or “on paper” confirming tax resident status. The tax authorities have provided such powers in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents must be approved by the Federal Tax Service. This is provided for by subparagraph “b” of paragraph 4 of Article 1 of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

Let us recall that tax residents are citizens who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (clause 2 of Article 207 of the Tax Code of the Russian Federation). At the same time, the personal income tax taxation of the income of employees who are tax residents of the Russian Federation differs from the taxation of the income of employees who are not tax residents of the Russian Federation. Previously, neither the Tax Code of the Russian Federation nor any other regulatory documents established a list of documents that would confirm the tax status of the taxpayer. Officials explained that the organization independently had to establish the tax status of individuals who received income based on the characteristics of each specific situation (Letter of the Ministry of Finance dated March 16, 2012 No. 03-04-06/6-64). From July 1, 2017, everything should be simpler. An individual will be able to obtain confirmation from the INFS of his status as a tax resident and submit such a document at the place of request.

The Federal Tax Service will fine individuals who do not report real estate and cars

If the tax inspectorate has not sent an individual a notice of payment of personal property tax or transport tax, then the individual is obliged to take the initiative and inform the Federal Tax Service about the presence of the above-mentioned objects, as well as present title documents. This information must be submitted before December 31 of the year following the expired tax period - clause 2.1 of Article 23 of the Tax Code of the Russian Federation.

In 2016 and earlier, failure to fulfill this obligation did not entail any fines. However, from January 1, 2017, a fine is provided for failure to report information - 20 percent of the unpaid amount of tax in relation to an object of taxation “hidden” from inspectors (clause 3 of Article 129.1 of the Tax Code of the Russian Federation).

TIN can be obtained from any tax office

From January 1, 2017, a TIN can be obtained from any tax office, and not just at your place of residence or place of stay. The amendment was made to paragraph 7 of Article 83 of the Tax Code of the Russian Federation. The Federal Tax Service informed about this innovation on its website: “The principle of extraterritoriality in the provision of public services by tax authorities is one of the main ones in the activities of the Federal Tax Service of Russia. From January 9, that is, the first working day of 2017, all territorial tax authorities serving individuals begin accepting applications for registration of an individual and issuing a certificate of registration to him, regardless of the place of residence (place of stay) of the individual. An application for registration can be submitted to any tax authority during a personal visit or sent by mail.”

Value added tax (Chapter 21 of the Tax Code of the Russian Federation)

A “tax on Google” has appeared

Since 2017, legislators have determined the procedure for paying VAT on Internet services that foreign companies provide to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations regarding the collection of VAT from such organizations are provided for by Federal Law No. 244-FZ dated July 3, 2016. So, in particular, since 2017:

• defined the concept of services provided in electronic form;
• established the procedure for a foreign company to register for tax purposes and pay VAT;
• clarified how a foreign company can use the “taxpayer’s personal account” to submit an electronic VAT return;

The amendments received the unofficial name “Google tax”, since the changes, in particular, will affect foreign companies such as Google, which operate in Russia. The purpose of the amendments is to create a competitive environment for foreign and Russian sellers of electronic services. The fact is that until 2017, it was more profitable for individuals to purchase electronic content from foreign companies, since its cost did not include VAT. Services of Russian IT companies, on the contrary, were taxed. The indicated amendments to the VAT legislation are aimed at eliminating this inequality.

More print publications will be able to apply a reduced VAT rate

A VAT rate of 10 percent can be applied to printed publications in which the volume of advertising does not exceed 45 percent. Previously, we recall that publications could apply a ten percent VAT rate if the share of advertising in them did not exceed 40 percent. Thus, more publications will be able to apply the reduced tax rate in 2017. The amendment was made to paragraph eight of subclause 3 of clause 2 of Article 164 of the Tax Code of the Russian Federation by Federal Law No. 408-FZ of November 30, 2016 “On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation.”

The list of transactions that are not subject to VAT has been expanded

From January 1, 2017, operations for the issuance of sureties or guarantees (for non-banking organizations) are exempt from VAT. The amendment was introduced by subparagraph “b” of paragraph 1 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

More organizations will be able to refund VAT by application

From July 1, 2017, organizations whose obligation to pay VAT is secured by a guarantee will be able to refund VAT by application. In this case, the guarantor will have to meet certain requirements. The amendment is put into effect by subparagraphs “a” and “b” of paragraph of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

The period of the bank guarantee for the application procedure for VAT refund has been increased

From January 1, 2017, the validity of a bank guarantee for a VAT refund claim will have to expire no earlier than 10 months from the date of filing the tax return in which the tax was claimed for refund. Previously the period was eight months. The basis is subparagraph “c” of paragraph 5 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the requirement for the guarantee agreement for the application procedure for VAT refund

From July 1, 2017, the guarantee agreement must expire no earlier than 10 months from the date of filing the tax return stating the amount of VAT to be refunded. Before the change, the bank guarantee was supposed to expire after no earlier than eight months.

Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)

Expenses for assessing employee qualifications are exempt from personal income tax

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” comes into force. According to this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer, with the written consent of the employee, will be able to send him to such an assessment and pay for its completion. Cm. " ".

As a general rule, if an employer pays for any services for its employee, then the latter receives income in kind (clause 2 of Article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a tax agent for personal income tax, would have to include the amount of payment in the personal income tax base. However, in order to encourage independent assessment of qualifications, legislators have provided tax “benefits”. Thus, in particular, from January 1, 2017, income taxed with personal income tax is no longer required to include the cost of an independent assessment of an employee’s qualifications for compliance with professional standards. These amendments have been included in the list of income not subject to personal income tax (Clause 21.1, Article 217 of the Tax Code of the Russian Federation). They are provided for in paragraph 1 of Article 1 of the Federal Law of July 3, 2016 No. 251-FZ.

A tax deduction has been introduced for expenses on independent assessment of qualifications

A person who pays for an independent assessment of qualifications for compliance with a professional standard will, starting from 2017, be able to receive a social deduction for the amount of expenses for such certification. However, please note that there will be a limitation on the amount of deduction. Its value, together with some other social deductions, cannot exceed a total of 120,000 rubles per year. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of the Federal Law of July 3, 2016 No. 251-FZ).

Loyalty program bonuses are exempt from personal income tax

From January 1, 2017, points and bonuses credited to the bank card of individuals under loyalty programs are not subject to personal income tax. We are talking, for example, about a situation when a person pays in restaurants, shops or gas stations with a bank card, and after a while a certain percentage of the amount spent is returned to his account (“cash back”). This is a “bonus” and is not subject to income tax as of 2017, provided certain conditions are met. So, for example, for these purposes, bonuses must be returned to the card under the terms of a public offer. The legislators also stipulated that if the indicated points and bonuses are paid within the framework of an employment relationship, then the exemption from personal income tax will not apply. This is discussed in more detail in the new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of the Federal Law of July 3, 2016 No. 242-FZ. Note that until 2017, bonuses for loyalty programs were subject to personal income tax in accordance with the general procedure. The Ministry of Finance reported this, in particular, in Letter No. 03-04-06/69407 dated January 13, 2015.

Social deduction for life insurance will be available at your place of work

From 2017, employees will be able to receive a social deduction for personal income tax in the amount of contributions under a voluntary life insurance agreement with the employer until the end of the year. The employer will be required to provide such a deduction starting from the month in which the employee applies for it. Corresponding amendments have been made to Part 2 of Article 219 of the Tax Code of the Russian Federation.

Previously, individuals could receive social deductions under voluntary life insurance contracts only through the tax office. To do this, you had to wait until the end of the calendar year and submit a declaration to the INFS in form 3-NDFL. Since 2017, individuals have the right to choose the most convenient option for themselves: receive a deduction either through an employer or through the tax office.

The deduction in 2017 can be used if life insurance is paid for:

• for myself;
• for a spouse (including a widow, widower);
• for parents (including adoptive parents);
• for children (including adopted children under guardianship (trusteeship)).

A one-time cash payment towards a pension was exempted from personal income tax

In January 2017, pensioners are entitled to a one-time cash payment towards their pension in the amount of 5,000 rubles. " ". Such payment will not be subject to personal income tax. This is provided for by the new paragraph 8.5 of Article 217 of the Tax Code of the Russian Federation. The accountant can communicate this to employees if they seek advice on this issue. The amendment was introduced by Federal Law No. 400-FZ of November 30, 2016 “On amendments to Article 217 of Part Two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law “On one-time cash payments to citizens receiving a pension.”

The list of tax agents for personal income tax has been expanded

On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. Thus, from this date, the new paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation stipulates that Russian organizations that transfer amounts of allowance, allowance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants) are recognized as tax agents and employees) of the Armed Forces of the Russian Federation. Such organizations will be required to register with the tax office at their location, withhold and transfer personal income tax from the payments indicated above. Legislators supplemented Article 83 of the Tax Code of the Russian Federation with an amendment on the registration of such organizations. The amendment was introduced by Federal Law No. 399-FZ of November 30, 2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation.”

Some income of self-employed persons was exempt from personal income tax

The list of non-taxable payments was supplemented with 2017–2018 income that individuals received from citizens for services for personal and household needs:

• for the supervision and care of children, sick people, elderly people over 80 years of age and other persons who need care;
• on tutoring;
• cleaning of residential premises, housekeeping.

Since 2017, self-employed persons have the right not to pay income tax on the specified income, provided that they register with the Federal Tax Service regarding their activities. At the same time, the authorities of the constituent entities of the Russian Federation can establish other types of services for personal and household needs, the income from which is exempt from personal income tax. Cm. " ".

The updated 3-NDFL declaration applies

The personal income tax return for 2016 will need to be submitted using an updated form. Changes to the declaration form and the procedure for filling it out were made by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/552. Note that officials from the Federal Tax Service did not correct the entire declaration form, but only some of its sheets. So, for example, section 2 was updated, in which the base and tax for personal income tax are calculated, as well as sheets B, D2, Z, E1 G, I.

As for the adjustments themselves, for example, in sheet E1 “Calculation of standard and tax deductions” the figure 280,000 was replaced by 350,000, since since 2016, the deduction for a child is provided until the month in which the taxpayer’s income, taxed at the rate of 13%, exceeds 350,000 rubles Cm. " ".

Let us remind you that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). Individual entrepreneurs also submit declarations to OSNO during the same period. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-04-07/62684). Since April 30, 2017 is a Sunday, and May 1 is a non-working holiday, you must submit the 3-NDFL declaration in the updated form for 2016 no later than May 2, 2017 (this is Tuesday). Cm. " ".

The deflator coefficient for calculating the value of the patent will be 1.623

The deflator coefficient is used to adjust advance payments of foreign citizens from “visa-free” countries who work on the basis of a patent for hire from individuals (for personal, household and other similar needs), as well as in organizations or individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles. However, this amount is annually indexed taking into account the deflator coefficient and the regional coefficient (clauses 2 and 3 of Article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided for by Order of the Ministry of Economic Development dated November 3, 2016 No. 698. In 2016, the value of the coefficient was 1.514 (Order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772).

Income tax (Chapter 25 of the Tax Code of the Russian Federation)

A new income tax return form has been approved

The new income tax return was approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. This order also approved the procedure for filling out the new declaration and its electronic format. It is necessary to report using the new form starting with reporting for 2016. The income tax return for 2016 must be submitted using the new form no later than March 28, 2017 (Clause 4, Article 289 of the Tax Code of the Russian Federation).

Please note that the new declaration form takes into account amendments to the Tax Code of the Russian Federation. So, in particular, sheet 02 of the declaration was supplemented with lines 265, 266 and 267, in which it is necessary to reflect the trade fee, which reduces income tax. Sheet 03 “Calculation of income tax on income withheld by the tax agent” was also adjusted. It added a line for dividends, “taxes on which are calculated at a rate of 13 percent.” Let us recall that from January 1, 2015, the income tax rate on dividends received, respectively, by Russian organizations and individuals - tax residents of the Russian Federation, increased from 9 to 13 percent. Therefore, it was necessary to adjust sheet 03.

Also, new sheets appeared in the new tax return:

• Sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment.” Independent adjustments are made by organizations that used non-market prices in a transaction between related parties and thereby underestimated the amount of tax (clause 6 of Article 105.3 of the Tax Code of the Russian Federation);
• Sheet 09 “Calculation of corporate income tax on income in the form of profit of a controlled foreign company” (CFC).

The costs of assessing the qualifications of employees can be included in expenses

As we said above, on January 1, 2017, Federal Law No. 238-FZ dated July 3, 2016 “On independent assessment of qualifications” comes into force. Cm. " ".

From 2017, employers will be able to include in other expenses the cost of an independent assessment of employees for their compliance with professional standards. To do this, we expanded the list of expenses taken into account when calculating income tax (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law No. 251-FZ of July 3, 2016).

Organizations will have the right to take into account the costs of an independent assessment if two main conditions are met (clause 3 of Article 264 of the Tax Code of the Russian Federation):

• an independent assessment of qualifications was carried out on the basis of an agreement for the provision of relevant services;
• An independent assessment of the qualifications of an individual who entered into an employment contract with the taxpayer was carried out.

Keep in mind that the organization will need to have supporting documentation to recognize the costs of the certification. For example, you will need to have the written consent of the employee who was sent for an independent assessment of qualifications (paragraph 2 of Article 196 of the Tax Code of the Russian Federation). In addition, since 2017, in order to account for costs, a new paragraph 5 of clause 3 of Article 264 of the Tax Code of the Russian Federation defines the storage periods for documents confirming the costs of an independent assessment. They will need to be stored for at least 4 years.

The classification of fixed assets by depreciation groups has been updated

Since 2017, the new All-Russian Classifier of Fixed Assets (OKOF) has been used. It was adopted and put into effect by Order of Rosstandart dated December 12, 2014 No. 2018-st. In this regard, changes were made to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. Accordingly, from 2017 the classification of fixed assets by depreciation groups will change. New codes should be used for fixed assets that will be put into operation from January 1, 2017. This is confirmed by Letter of the Ministry of Finance dated November 8, 2016 No. 03-03-RZ/65124. Cm. " ".

The meaning of “controlled debt” has been clarified

For profit tax purposes, controlled debt is recognized as such debt on a loan (credit) in which the lender (creditor) or the person who issued the security (for example, surety or guarantee) is a foreign company that directly or indirectly owns more than 20 percent of the authorized capital of the borrower, or a Russian organization affiliated with it. Previously, this followed from paragraph 2 of Article 269 of the Tax Code of the Russian Federation in 2016.

From January 1, 2017, the concept of controlled debt will be clarified. The debt will be recognized as controlled (clauses 2-4 of Article 269 of the Tax Code of the Russian Federation):

• to a foreign related organization;
• before an organization that is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, sureties, etc.

Clarifications are provided for in Article 1 of Federal Law No. 25-FZ dated February 15, 2016.

Controlled debt will be determined by the totality of loans

The amount of controlled debt will be calculated based on the totality of all the taxpayer’s obligations that have signs of such debt (clause 3 of Article 269 of the Tax Code of the Russian Federation). This is provided for by Federal Law No. 25-FZ dated February 15, 2016.

Preferential tax rates have been introduced for participants in regional investment projects

From January 1, 2017, participants in regional investment projects will be charged income tax:

• to the federal budget - at a rate of 0 percent;
• to the budget of a constituent entity of the Russian Federation - at the rate established by regional authorities (from 0% to 10%).

There is more income that is not included in the tax base

From January 1, 2017, the tax base does not include income from services for the provision of sureties (guarantees) if all parties to the transaction are Russian organizations (except for banks).

Clarified the concept of doubtful debt

From January 1, 2017, if an organization has a counter obligation (accounts payable) to a counterparty, then doubtful debt will be only that part of the receivables that exceeds the existing accounts payable.

The limit on carry forward losses for 10 years has been abolished

From January 1, 2017, the amount of loss can be carried forward to all subsequent years, and not just for 10 years, as was the case before 2017. This is provided for in paragraph 25 of Article 2 of the Federal Law of November 30. 2016 No. 401-FZ.

We approved a limit on the amount of loss that can be taken into account in 2017–2020

During the periods from January 1, 2017 to December 31, 2020, the tax base for income tax cannot be reduced by losses from previous years by more than 50 percent. This follows from paragraph 25 of Art. 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the rates between the federal and regional budgets

In 2017–2020, income tax rates are:

• to the federal budget - 3 percent;
• to the regional budget - 17 percent.

This follows from paragraph 26 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Until 2017, 2 percent was allocated to the federal budget, and 18 percent to the regional budget. Cm. " ".

The procedure for calculating and using the reserve for doubtful debts has been clarified

From January 1, 2017, the annual amount of the provision for doubtful debts cannot exceed 10 percent of annual revenue. During the year, the amount of the reserve cannot exceed (at the organization’s choice):

• or 10 percent of revenue for the previous year;
• or 10 percent of revenue for the current reporting period. Basis: Federal Law No. 405-FZ of November 30, 2016.

Organizational property tax

Information on the cadastral value of real estate must be taken from the Unified Register of Real Estate

Since January 2017, the Unified State Register of Rights (USRP) has been merged with the State Real Estate Cadastre (GKN). As a result, the Unified State Register of Real Estate (USRN) appeared. It is stipulated that from 2017, when calculating the property tax of organizations, information on the cadastral value of real estate must be taken from the Unified State Register of Real Estate (USRN). Also, with regard to shopping, entertainment and business centers, it is clarified that such objects are recognized as objects in respect of which the purpose, permitted use or name specified in the Unified State Register indicates the possibility of conducting the relevant types of activities (amendments were made by Federal Law dated November 30, 2016 No. 401- Federal Law).

Changed the procedure for paying property tax from the cadastral value if information about the property was not entered into the register before January 1

From 2017, for real estate objects not included in the regional lists before January 1, it is necessary to pay tax at the cadastral value only from the next year. From January 1, 2017, only administrative and non-residential premises will appear in this list. At the same time, in relation to residential premises, the “cadastral” property tax will have to be paid regardless of when they were included in the relevant list. The amendment is provided for in subparagraph “e” of paragraph 57 of Article 2 of Federal Law No. 401-FZ of November 30, 2016.

Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation)

The income limit for maintaining the right to the simplified tax system has increased

In 2017, it will be possible to apply the simplified tax system until the income of the “simplified” person does not exceed 150 million rubles. Previously (in 2016), the income limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflator - 79,740,000 rubles. Thus, more organizations and individual entrepreneurs will be able to use the simplified system and have more money in circulation. The increase in the limit is provided for by Federal Law No. 401-FZ dated November 30, 2016.

The maximum income for switching to the simplified tax system has been increased

Let us remind you that switching to the simplified tax system is allowed from the beginning of next year (clause 1 of article 346.13 of the Tax Code of the Russian Federation). To do this, you need to submit an application for such a transition to the tax office by December 31. Cm. " ".

It will be possible to switch to the simplified tax system from 2018 if the income for the nine months of 2017 is within 112.5 million rubles. Previously, the limit without taking into account the deflator coefficient was equal to 45 million rubles, and taking into account the deflator - 59,805,000 rubles. Thus, thanks to the amendments, more organizations and individual entrepreneurs will be able to switch to using a simplified taxation system.

For comparison: if an organization is going to switch to the simplified tax system in 2017, then its income for January – September 2016 (nine months) should not exceed RUB 59,805,000. (Order of the Ministry of Economic Development dated October 20, 2015 No. 772). In 2017, for nine months it will be possible to have an income of 112.5 million rubles. The amendment was introduced by Federal Law No. 401-FZ of November 30, 2016.

The deadline for submitting a notification about the transition from UTII to the simplified tax system has been established

As a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers switching to “simplified taxation” from another special regime – UTII. They can work for the simplified tax system from the beginning of the month in which the obligation to pay the “imputed” tax ceased (paragraph 2, paragraph 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification about the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

The deadline for submitting the said notification about the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and stipulated that starting from 2017, a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to pay UTII. Previously, the issue of the deadline for filing a notification was regulated only at the level of explanations from financiers (Letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06/2/123). The amendment is provided for by Federal Law No. 401-FZ of November 30, 2016.

The threshold for the cost of fixed assets has been increased

In 2016, a company could use the simplified tax system if the residual value of its fixed assets did not exceed 100 million rubles. This value must be determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). From 2017, the maximum asset value will increase to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs will have the right to rely on the new maximum limit on the residual value of their fixed assets. That is, the taxpayer has the right to switch to the simplified tax system from 2017 if, on January 1, fixed assets cost, say, more than 100 million, but less than 150 million.

The deflator coefficient is suspended until 2020

The deflator coefficient was previously used to adjust the income limit at which a transition to the simplified tax system is possible, as well as the income limit, if exceeded, the right to the “simplified tax” is lost (clause 2 of Article 326.12, clause 4 of Article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator coefficient was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772. For example, a taxpayer lost the right to use the simplified tax system if in 2016 his revenue after applying the coefficient exceeded 79.74 million rubles (60 million rubles × 1.329).

Since 2017, the deflator coefficient has been suspended until January 1, 2020. Until this date, it will not be necessary to index 120 and 90 million rubles, respectively, to deflator coefficients. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4 of article 4 of the Federal Law of July 3, 2016 No. 243-FZ).

For more information about the listed changes to the simplified tax system, see "".

The income and expense accounting book has been updated

Since 2017, organizations and individual entrepreneurs on the simplified market must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers using the simplified tax system with the object “income” must show a trade fee that reduces tax under the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, starting from 2017, it will be necessary to affix a stamp in the book of accounting and expenses if the organization, in principle, has such a stamp. That is, the presence of a seal will become optional. Also, in column 4 “Income” of Section I of the book, there is no need to indicate the profit of controlled foreign companies. More information about this will appear in the order in which you fill out the book. Changes to the form of the book of income and expenses, as well as to the filling procedure, were made by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. This Order was officially published on December 30, 2016 and comes into force after one month from the date of its official publication and no earlier than the first day of the tax period according to the simplified tax system (that is, a year). Therefore, the updated book must be applied from January 1, 2017. There is no need to redo the book of income and expenses that was kept in 2016.

The special BCC for the minimum tax under the simplified tax system has been canceled

Since 2017, a separate BCC for the minimum tax paid by companies under the simplified tax system with the object “income minus expenses” has been abolished (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

BCC, used in 2016 to pay the single tax, arrears and penalties under the simplified tax system, will be used from 2017 also to pay the minimum tax. In connection with this change, the minimum tax for 2016 will need to be transferred to the KBK for the usual “simplified” tax - 18210501021011000110. See "".

Note that previously for companies on the simplified tax system with the object “income minus expenses” there were two separate codes. This caused confusion. If a company mistakenly transferred advances to the minimum tax KBK, then inspectors assessed penalties. This, of course, was unfair. Cm. " ".

The simplified tax system will allow you to take into account the costs of an independent assessment

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” comes into force. We have already talked about this in the “Personal Income Tax” and “Income Tax” sections of this article. Cm. " ".

Starting next year, organizations and individual entrepreneurs using the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will be applied according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and individual entrepreneur will have to have documents confirming an independent assessment.

Single tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation)

Individual entrepreneurs were allowed to reduce UTII for insurance premiums “for themselves”

From January 1, 2017, individual entrepreneurs will be able to reduce UTII by insurance premiums paid both for employees and for themselves. This amendment was introduced by Federal Law No. 178-FZ dated June 2, 2016 to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. Individual entrepreneurs will be able to reduce the “imputed” tax on contributions “for themselves” within 50 percent.

Note that previously an individual entrepreneur who makes payments to individuals was not entitled to reduce the “imputed” tax on his personal contributions (Letter of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11/41339). “Simplified”, in turn, could do this (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Legislators apparently decided to eliminate this inequality.

There will be a new composition of household services for UTII

From January 1, 2017, new editions of the All-Russian Classifier of Types of Economic Activities (OKVED2) and the All-Russian Classifier of Products by Types of Economic Activities (OKPD2) will come into force. Accordingly, the list of household services for UTII purposes will need to be determined using new classifiers. Codes for household services were established by the Government of the Russian Federation by its order No. 2496-r dated November 24, 2016 (clauses 4 and 7 of Article 1 of the Federal Law dated July 3, 2016 No. 248-FZ). The previously valid OKUN (OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 No. 163) will lose force from January 1, 2017. This is provided for by Order of Rosstandart dated January 31, 2014 No. 14-Art.

Compared to the old classifier, most household services remained the same. For example, repair of clothing, shoes, household appliances, laundry services, hairdressing and beauty salons, etc.

The K1 deflator coefficient will not be increased in 2017

When calculating UTII, the basic yield is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from Order of the Ministry of Economic Development dated November 3, 2016 No. 698. The same coefficient is established in Article 11 of Federal Law dated November 30, 2016 No. 401-FZ.

Let us add that it was previously planned to establish a deflator coefficient for UTII for the next three years at once. In 2017, it was proposed to increase K1 from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - to 2.063. The Ministry of Finance proposed to approve such a project. You can view the project using this link. For more information about this, see "". However, in connection with the publication of Order of the Ministry of Economic Development dated November 3, 2016 No. 698, such a proposal has lost all relevance.

A new UTII declaration has been introduced

By Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574, changes were made to the tax return form for UTII and the procedure for filling it out. The format for submitting the declaration electronically has also been adjusted. The new tax return form will be used starting with reporting for the first quarter of 2017.

The declaration form has not undergone significant changes. The main innovation is the revised section 3 “Calculation of the amount of single tax on imputed income for the tax period.” In particular, the formula for calculating the amount of single tax for those taxpayers who make payments to individuals has been changed. The new formula will allow individual entrepreneurs with hired employees to reduce the calculated amount of UTII by the amount of fixed contributions “for themselves.”

We introduced a notification procedure for the transition from UTII to the simplified tax system

From January 1, 2017, organizations that have stopped using UTII and are switching to the simplified tax system must notify the tax office. The notification period is no later than 30 calendar days from the date of termination of the obligation to pay UTII. The innovation was introduced by paragraph 47 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Unified agricultural tax (Chapter 26.1 of the Tax Code of the Russian Federation)

More companies will be able to use unified agricultural tax

From January 1, 2017, revenue from the sale of agricultural products for the Unified Agricultural Tax will need to be determined differently. A 70 percent share of income from the sale of agricultural products can be considered taking into account income from the sale of auxiliary services (planting crops, pruning fruit trees, harvesting, grazing, etc.). Previously, such income was not taken into account. The corresponding amendments are provided for by Federal Law No. 216-FZ dated June 23, 2016.

Agricultural producers providing agricultural services who intend to switch to paying the Unified Agricultural Tax from January 1, 2017 must notify the tax office at the place of registration no later than February 15, 2017. However, they will be able to switch to a preferential special regime, provided that the services provided fall under subclause 2 of clause 2 of Article 346.2 of the Tax Code of the Russian Federation and the share of income received from the sale of these services for 2016 is at least 70 percent.

The Unified Agricultural Tax will be able to take into account the costs of an independent assessment

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” comes into force. We have already written about this above. Starting from 2017, organizations using the Unified Agricultural Tax will have the right to take into account the costs of certifying employees according to professional standards. This is provided for by subparagraph 26 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by Federal Law No. 251-FZ of July 3, 2016).

Land tax (Chapter 31 of the Tax Code of the Russian Federation)

Information on the cadastral value of land plots should be taken from the Unified Register of Real Estate

From January 2017, the Unified State Register of Rights (USRP) will be merged with the State Real Estate Cadastre (GKN). The result will be a Unified State Register of Real Estate (USRN). When calculating land tax, information on the cadastral value of land from 2017 should be taken from the Unified State Register of Real Estate. This is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Patent taxation system (Chapter 26.5 of the Tax Code of the Russian Federation)

The deflator coefficient for 2017 will be 1.425

The deflator coefficient is used to calculate the limit on the potential annual income an individual entrepreneur can receive. In the general case, this income cannot exceed 1 million rubles, indexed by the deflator coefficient (clauses 7 and 9 of Article 346.43 of the Tax Code of the Russian Federation). In 2016, the deflator coefficient for PSN was 1.329 (approved by order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772). In 2017, this coefficient will increase to 1.425 (according to Order of the Ministry of Economic Development dated November 3, 2016 No. 698). Consequently, the maximum amount of potential annual income for a “patent” business will be 1.425 million rubles (1 million rubles × 1.425). And the maximum cost of a patent for a month will be equal to 7,250 rubles (1.425 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).

Types of activities for PSN will be determined by new classifiers

From January 1, 2017, types of entrepreneurial activity in the production, social and scientific spheres, as well as in the field of consumer services, for which the constituent entities of the Russian Federation set a rate of 0 percent, will be determined taking into account the new classifiers (OKVED2) and (OKPD2). They were approved by the Government of the Russian Federation by order No. 2496-r dated November 24, 2016. Thus, the requirement of paragraphs 4 and 7 of Article 1 of the Federal Law of July 3, 2016 No. 248-FZ is fulfilled.

They will stop issuing “patent” certificates

From January 1, 2017, tax inspectorates do not issue notices of registration (deregistration) of individual entrepreneurs with a patent. Even at the request of individual entrepreneurs. The basis is subparagraph “c” of paragraph 54 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Provided that failure to pay for a patent does not entail loss of the right to the patent system

If an individual entrepreneur does not pay for a patent within the prescribed period, then since 2017 he does not lose the right to this special regime. Previously, we recall that failure to pay for a patent threatened to deprive of such a right. The basis is subparagraph “c” of paragraph 53 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Individual entrepreneurs on a patent will begin to send demands for tax payment

From January 1, 2017, if an individual entrepreneur with a patent does not pay the tax on time, the inspectorate will send him a demand for payment of tax, penalties, and fines. This is provided for in paragraph 55 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Previously, such demands were not made within the patent tax system.

We clarified the procedure for maintaining a book of income and expenses

From January 1, 2017, individual entrepreneurs on a patent no longer need to keep a ledger of income and expenses separately for each issued patent. You can keep a single book. The basis is paragraph 56 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Property tax for individuals (Chapter 21 of the Tax Code of the Russian Federation)

A fine has been introduced for failure to notify real estate objects

The obligation to pay property tax for individuals, as a general rule, arises no earlier than the date a person receives a tax notice (clause 4 of article 57, clause 2 of article 409 of the Tax Code of the Russian Federation). The tax must be paid within a month from the date of receipt (Clause 6, Article 58 of the Tax Code of the Russian Federation).

In case of non-receipt of tax notices and non-payment of tax, an individual is obliged to inform the tax office about the presence of a taxable property. Such a message is submitted in relation to each taxable object by December 31 of the year following the previous year, with copies of title documents for the property attached (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).

From January 1, 2017, the tax legislation will stipulate that if you do not file or miss the deadline for reporting “unknown” real estate, tax authorities will have the right to fine a person. The fine may be 20 percent of the unpaid property tax. Such a fine is provided for by the new paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation. It was introduced by Federal Law dated April 2, 2014 No. 52-FZ.

Transport tax for individuals (Chapter 28 of the Tax Code of the Russian Federation)

A fine has been introduced for failure to notify vehicles

Citizens pay transport tax to the budget at the location of the vehicles after receiving a tax notice sent by the tax office. The tax must be paid no later than December 1 of the year following the previous year (Clause 1, Article 363 of the Tax Code of the Russian Federation). Cm. " ".

In case of non-receipt of tax notices and non-payment of transport tax, an individual is obliged to inform the tax office about the presence of a vehicle. Such a message is submitted for each vehicle by December 31 of the year following the previous year, accompanied by copies of title documents.

From January 1, 2017, tax liability will be introduced for failure to report (late notification) about the availability of vehicles. The amount of the fine is 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Federal Law of April 2, 2014 No. 52-FZ).

Until January 1, 2017, there was a transition period allowing citizens who declared the presence of property or vehicles in respect of which property or transport tax was not paid to begin paying tax from the year in which the presence of such an object was declared. On January 1, 2017, the transition period ended. Therefore, if the tax inspectorate receives information about property objects from external sources (Rosreestr authorities, traffic police departments), tax calculations in respect of these objects will be made for the three previous years, and the above fine will also be charged (clause 5 of article 7 of the Federal Law dated 04/02/2014 No. 52-FZ).

Insurance contributions for pension, medical and insurance for temporary disability and maternity (Chapter 34 of the Tax Code of the Russian Federation)

A new chapter on insurance premiums has appeared in the Tax Code of the Russian Federation

Increased income limits for calculating insurance premiums

In 2017, the base for calculating insurance contributions to the Social Insurance Fund (in case of temporary disability and in connection with maternity) will be 755,000 rubles, and the base for calculating contributions to the Pension Fund at the “regular” rate is 876,000 rubles. Such limits are determined by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255. Let us recall that for income exceeding the maximum base value, contributions to the Social Insurance Fund are not charged, and contributions to the Pension Fund are paid at a rate of 10%, not 22%. As for “medical” contributions to the Federal Compulsory Compulsory Medical Insurance Fund, a maximum base value is not established for them; therefore, these contributions are paid from all taxable payments. Cm. " ".

It is necessary to change the form of the card for recording accrued payments and insurance premiums

To take into account salaries and other remunerations, insurance contributions from such payments for each employee, it is necessary to keep records. This was required by law until 2017 (Part 6, Article 15, Federal Law No. 212-FZ of July 24, 2009). It was possible to keep such records in any form. However, officials from the Pension Fund of the Russian Federation and the Social Insurance Fund recommended using the accounting card they developed for this purpose (Letter of the Pension Fund of the Russian Federation No. AD-30-26/16030, Federal Social Insurance Fund of the Russian Federation No. 17-03-10/08/47380 dated 12/09/2014).

In 2017, the rule on the need to keep records of insurance premiums will be provided for in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, so an organization or individual entrepreneur has the right to independently develop a card for recording accrued payments and insurance premiums. However, you can not develop a new form of the card, but simply adjust the previously used form and replace in it, in particular, references from the Federal Law of July 24, 2009 No. 212-FZ to the Tax Code. For more information about the form of the new card from 2017, see "".

Calculation of insurance premiums must be submitted to the Federal Tax Service

Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance from next year must be submitted to the Federal Tax Service. The form for calculating insurance premiums, used since 2017, was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551.

The new form of calculation for insurance premiums, used since 2017, will replace the previously existing form of calculation for insurance premiums RSV-1, which was submitted to the territorial bodies of the Pension Fund of the Russian Federation. However, starting next year, calculations will be submitted to the Federal Tax Service. Cm. " "

We have established a single deadline for submitting calculations of insurance premiums to the Federal Tax Service

The due date for payment of contributions in 2017 remained the same - the 15th day of the month following the month for which contributions were accrued. However, the deadline for submitting insurance premium payments has changed. A new calculation of insurance premiums will need to be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting period (quarter, half-year, 9 months and year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, the calculation of insurance premiums, approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, will be required to be submitted to the tax office for the 1st quarter of 2017. Moreover, April 30 is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, you must first report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017. Cm. " ".

Let us recall that previously the calculation in the RSV-1 form had to be submitted to the UPFR:

• “on paper” - no later than the 15th day of the second calendar month following the reporting period;
• in electronic form - no later than the 20th day of the second calendar month following the reporting period.

Since 2017, the method of submitting payments for insurance premiums does not in any way affect the deadline for submission to the Federal Tax Service. Regardless of the method (on paper or electronically), calculations must be submitted no later than the 30th day of the month following the reporting period.

Introduced a new basis for declaring reporting unsubmitted

If in the calculation of insurance premiums submitted to the Federal Tax Service, the data on the total amount of contributions to pension insurance do not coincide with the amount of these contributions accrued for each individual, the calculation will be considered unsubmitted. In such a situation, tax authorities will have to send the policyholder a notice of the identified discrepancy. Within five days from the date of receipt, the policyholder will be required to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports.

If the tax authorities’ request is ignored and the updated calculation is not submitted, then the single calculation for insurance premiums will be considered not submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been in force since 2017.

Also, in 2017, tax authorities will not accept a calculation if it contains incorrect information about individuals. We are talking about errors in F.I.O., SNILS and TIN. Thus, it makes sense to double-check the data before submitting a new calculation.

In 2017, the Federal Tax Service will not accept a single calculation for insurance premiums if the total amount of contributions for the company for the last three months is not equal to the amount for all employees (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Updated calculations for insurance premiums for periods before 2017 must be submitted to the funds

Despite the fact that since 2017, pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for periods expired before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund using the previous forms RSV-1 and 4-FSS . So, for example, if in January 2017 an organization decides to update the RSV-1 for 2016, then the updated calculation will still need to be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p . The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated July 3, 2016). The tax authorities themselves will not accept “clarifications” for past periods.

We determined the procedure for returning overpayments that arose before 2017

Legislators have provided for a procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by extra-budgetary funds (PFR and Social Insurance Fund). Accordingly, you must apply for a refund to the territorial divisions of the Pension Fund or the Social Insurance Fund. However, the tax office will return the overpayment. This procedure was prescribed in Article 21 of the Federal Law of July 3, 2016 No. 250-FZ. If the overpayment occurs after January 1, 2017, then, of course, you need to contact the Federal Tax Service for its return (or offset).

Insurance premium rates have been maintained

The rates for pension, medical and insurance contributions for temporary disability and maternity will not change in 2017. So, if an organization does not have the right to use reduced tariffs, then in 2017 it must charge contributions at the basic tariffs. They are listed in the table.

A new procedure for filling out payment orders for payment of contributions is being applied.

Since 2017, insurance premiums (except for contributions for injuries) must be transferred to the Federal Tax Service, and not to funds. In this regard, the payment order for payment of contributions must be completed as follows:

• in the TIN and KPP field of the recipient of the funds - the TIN and KPP of the relevant tax authority administering the payment;
• in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
• in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.

New BCCs have been introduced for payment of insurance premiums

Since 2017, insurance premiums (except for contributions for injuries) must be paid according to the details of the tax inspectorates. At the same time, the BCC for insurance premiums has changed since 2017. The table shows the new codes that need to be used starting with payments for January 2017. Send insurance premiums for December 2016 to the “old” KBK.

New BCCs for insurance premiums from 2017

An additional condition has been introduced to retain the right to reduced tariffs

The amendments do not provide that the new provisions apply to legal relations of expired periods. The new chapter of the Tax Code of the Russian Federation “Insurance contributions” will come into force on January 1, 2017. We believe that it is from this date that it is necessary to take into account the amount of income received under the simplified tax system in order to determine the legality of calculating contributions at reduced tariffs. Accordingly, even if at the end of 2016 income exceeds 79 million rubles, insurance premiums will not need to be recalculated at generally established rates from the beginning of 2016.

Separate units have new responsibilities

Serious changes since 2017 have been recorded for organizations with separate divisions. Previously, we would like to remind you that it was required to transfer contributions and submit reports at the location of a separate division if the divisions had their own bank account and separate balance sheet. This was provided for by Part 11 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ.

Since 2017, the condition of having a current account and balance has disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that are authorized to charge remuneration and other payments in favor of individuals will be required to independently transfer contributions (except for contributions “for injuries”) and submit calculations for insurance premiums to the Federal Tax Service at the place of their registration. Even if they do not have their own bank account and are not allocated to an independent balance sheet (clause 11 of Article 431 of the Tax Code of the Russian Federation).

Note that the new provisions of the Tax Code of the Russian Federation do not provide that the parent organization has the right, starting from 2017, to “assume” the responsibility for paying insurance premiums and submitting settlements for a separate division that does not have an account and balance sheet, but is vested with the authority to calculate salaries and other remunerations for individuals persons.

The limits on daily allowances that are not subject to contributions have been adjusted

In 2016, the entire amount of daily allowance specified in the collective agreement or in a local regulation was exempt from contributions. However, from January 2017 the situation will change. It will be possible not to pay contributions only for amounts not exceeding 700 rubles for domestic business trips, and for amounts not exceeding 2,500 rubles for foreign trips. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits apply to daily allowances as for personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

With regard to contributions “for injuries” everything will remain the same. In 2017, daily allowances will be exempt from these contributions in full. After all, as before, they will not be subject to the Tax Code of the Russian Federation.

The procedure for determining the base for income in kind has been clarified

Starting from 2017, the Tax Code of the Russian Federation will include clarification on how to determine the taxable base for income in kind. Previously, the base included the cost of goods, work or services specified in the contract. Starting next year, the price will need to be determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. It is separately stipulated that VAT is not excluded from the taxable base (clause 7 of Article 421 of the Tax Code of the Russian Federation).

I will apply fines to contributions provided for by the Tax Code of the Russian Federation.

From 2017, the tax service will be held accountable for violations related to insurance premiums (except for contributions for injuries). Moreover, all penalties related to taxes will be applied to contributions. So, for example, for failure to submit a quarterly calculation of contributions, the payer of insurance premiums can be fined under Article 119 of the Tax Code of the Russian Federation - a fine of 5 percent. For gross violation of the rules for accounting the base for contributions, a fine may be applied under Article 120 of the Tax Code of the Russian Federation. That is, tax penalties will fully apply to insurance premiums. Previously, for example, there was no such fine as “violation of base accounting rules.” Thus, we can say that there will be more fines from 2017.

Individual entrepreneurs on OSN will determine income differently for calculating pension contributions

The amount of pension contributions that an individual entrepreneur must pay “for himself” depends on the amount of his income. Starting in 2017, the rules for determining income for a number of individual entrepreneurs will change. So, for example, in 2016, an entrepreneur’s income on OSNO was considered to be his revenue, not reduced by deductions. This means that contributions to the Pension Fund should be counted as a percentage of all taxable income without taking into account professional deductions (Letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-4 / OOG-1797). But from 2017 the situation will change. When calculating contributions “for oneself”, an individual entrepreneur on OSNO must be guided by subparagraph 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. And income, according to this norm, must be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to calculate pension contributions not from the total amount of their income, but from the difference between income and professional deductions. This was confirmed by the Russian Ministry of Finance in a letter dated October 25, 2016 No. BS-19-11/160.

Insurance premiums for injuries

Insurance premiums for injuries will continue to be controlled by the Social Insurance Fund

Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (“injury contributions”) will continue to be administered and controlled by the Social Insurance Fund. That is, this type of contribution was not transferred to the tax authorities.

We approved a new calculation for insurance premiums “for injuries” (4-FSS)

Insureds will need to summarize information on insurance premiums “for injuries” in a separate 4-FSS calculation. The new form of calculation 4-FSS, used since the first quarter of 2017, was approved by FSS Order No. 381 dated September 26, 2016 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage and the procedure for filling it out.” In 2017, policyholders will need to submit a new 4-FSS calculation to the FSS, as before, quarterly. The due date will not change in 2017. “On paper,” the new calculation will need to be submitted no later than the 20th day of the month following the reporting (calculation) period (that is, quarter). In electronic form – no later than the 25th, respectively. Thus, the method of submitting the 4-FSS calculation will still affect the acceptable deadlines for its submission.

A fine was introduced for non-compliance with the method of submitting 4-FSS calculations

Starting from 2017, a new type of offense will appear - failure to comply with the procedure for reporting on contributions “for injuries” (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). If, after January 1, 2017, the calculation of “injury” premiums is submitted on paper instead of the mandatory electronic form, the policyholder will be fined 200 rubles. The FSS authorities will fine you for this. There was no such fine before.

FSS bodies were granted new rights

From 2017, FSS units will have new rights that they will be able to use as part of the administration and control of contributions “for injuries.” New powers were granted to the FSS bodies by subparagraph “a” of paragraph 3 of Article 3 of the Federal Law of 03.07. 2016 No. 250-FZ. Starting next year they will have the right to:

• call policyholders and demand clarification regarding the calculation and payment of premiums;
• determine the amount of insurance premiums by calculation;
• gain access to bank secrecy to control contributions;
• initiate bankruptcy proceedings for an insured who does not pay premiums;
• request information marked “tax secret”.

The law on insurance premiums for injuries has been adjusted

Insurance premiums for injuries in 2017, as before, will be regulated by Federal Law No. 125-FZ of July 24, 1998. However, previously this law contained many norms that referred to the Federal Law of July 24, 2009 No. 212-FZ, which was lost on January 1, 2017<О страховых взносах>. In this regard, Federal Law No. 125-FZ of July 24, 1998 was supplemented with new provisions. So, in particular, it stated:

• settlement and reporting periods;
• procedure for calculating and terms of payment of insurance premiums.

Also, since 2017, Federal Law No. 125-FZ dated July 24, 1998 has been supplemented with Articles 26.1–26.13, which clearly state how the FSS bodies:

• collect arrears;
• provide deferment (installment plan);
• make demands for payment of contributions;
• charge penalties;
• return and offset overpaid contributions

In addition, articles 26.14–26.21 appeared, which stipulate:

• how to conduct desk and field inspections;
• how to document inspection results;
• How to appeal the actions of FSS officials.

Insurance premium rates remained unchanged

A new procedure for calculating the premium for injuries has been introduced.

Decree of the Government of the Russian Federation dated December 10, 2016 No. 1341 changed the calculation of the premium to the rate of contributions for injuries. Let us remind you that the Social Insurance Fund bodies calculate the premium according to the formula (clause 6 of the Methodology approved by Order of the Ministry of Labor dated August 1, 2012 No. 39n). It takes into account the amount of benefits, the number and duration of insurance events over the previous three years.

In connection with the amendments, when calculating the premium, the fund will also take into account whether there were fatal accidents at the enterprise last year. The bonus will depend on the number of deaths. The fund will appoint it if more than two people were injured and there is no fault of third parties.

This resolution came into force on December 25, 2016. However, in fact, the amendment will take effect from 2018, since the fund has already calculated the increase in the tariff for 2017 before September 1, 2016 (clause 9 of the rules from the Decree of the Government of the Russian Federation dated May 30, 2012 No. 524).

The maximum tariff will be set according to data from the Unified State Register of Legal Entities

From January 1, 2017, it will be “more dangerous” not to confirm the main type of activity. The fact is that since 2017, FSS units have the right to determine the contribution rate based on the OKVED code, which corresponds to the highest class of professional risk. They will simply take this code from the Unified State Legal Entity. Basis: Decree of the Government of the Russian Federation dated June 17, 2016 No. 551.

Note that the FSS authorities, in practice, have done this before. But the judges did not agree with this (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10). From 2017, there will apparently be no point in going to court. After all, the Social Insurance Fund authorities will not violate anything when setting the maximum tariff based on data from the Unified State Register of Legal Entities. Therefore, it makes sense to confirm the main activity in 2017. This must be done no later than April 15, 2017. Cm. " ".

Personalized accounting and reporting

Persuchet remained under the control of the Pension Fund of Russia

In 2017, personalized accounting will continue to control the Pension Fund of Russia and will accept reports on it.

A new deadline for the delivery of SZV-M has been set

From January 1, 2017, the SZV-M report will need to be submitted no later than the 15th day of the month following the reporting month. The previous deadline is the 10th. However, the form of the SZV-M report has not changed.

Introduced a new annual report on employee experience

In 2017, a completely new annual report will appear in the Pension Fund of Russia, in which it will be necessary to indicate information about the length of service of employees and contractors. Its form is called SZV-STAZH. The deadline for submitting a new annual report is no later than March 1 of the year following the reporting year (new edition of paragraph 2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996). Accordingly, such an annual report will be required to be submitted for the first time no later than March 1, 2018.

Thus, until 2017, information on the length of service of employees was part of the RSV-1 (section 6) and was presented at the end of each quarter. From 2017, information on length of service becomes annual, but will still have to be submitted to the Pension Fund.

A fine was introduced for failure to submit electronic reports

From January 1, 2017, violations of the rules for submitting personalized electronic reporting to the Pension Fund will be fined 1,000 rubles. This is provided for by the new edition of Part 4 of Article 17 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” It was introduced by subparagraph “b” of paragraph 9 of Article 2 of the Federal Law of July 3, 2016 No. 250-FZ. Let us remind you that the SZV-M report must be submitted electronically for 25 or more people (paragraph 3, paragraph 2, article 8 of the Federal Law of 01.04.1996 No. 27-FZ).

For more information about changes in insurance premiums since 2017, see “ “.

We determined the statute of limitations in the field of personalized accounting

Since 2017, a three-year statute of limitations has been introduced for bringing to justice for committing an offense in the field of personalized accounting (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

Administrative responsibility

A fine was introduced for failure to submit personalized reports to the Pension Fund

If you do not provide personalized accounting information on time or submit it incompletely or in a distorted form, then from 2017 officials (manager or chief accountant) may be fined 300-500 rubles. Such a fine can be applied for SZV-M or for a new annual report on work experience. This is provided for by the new article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. It was introduced by paragraph 5 of Article 7 of the Federal Law of July 3, 2016 No. 250-FZ.

A fine has appeared for failure to provide information to the Social Insurance Fund

From January 1, 2017, officials (directors or chief accountants) will be able to be fined if they do not provide the Social Insurance Fund with information regarding:

• hospital benefits;
• four additional days to care for disabled children;
• social benefits for funeral;
• the cost of funeral services according to the guaranteed list.

The fine can range from 300 to 500 rubles. Such liability appeared in part 4 of article 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended by paragraph 4 of article 7 of the Federal Law of July 3, 2016 No. 250-FZ).

Government duty

More individuals will be able to receive a discount when paying state duty

From January 1, 2017, individuals will be able to receive a discount on the payment of state duty. To receive a discount, you will need to apply for legally significant actions (that is, submit an application) through the portals of state, municipal services, and other Internet portals. The amount of the duty, in this case, will be calculated taking into account a reduction factor of 0.7. So, for example, for state registration of marriage, in general, the state fee is 350 rubles (333.26 Tax Code of the Russian Federation). But if, from January 1, 2017, an application for marriage registration is submitted electronically using a portal of state or municipal services, then the fee will be less - 245 rubles (350 rubles × 0.7). The corresponding amendment was made to paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation by Federal Law No. 402-FZ of November 30, 2016 “On Amendments to Article 333-35 of Part Two of the Tax Code of the Russian Federation.”

Note that a similar norm was contained in paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation before. However, the discount indicated above could only be obtained if the result of the service provided was provided to an individual in electronic form. But many people know that most often, using portals of state and municipal services, you can only submit an application electronically, and not receive the service itself. Since 2017, the very fact of submitting an application electronically, and not the fact of its provision, will give an individual the right to receive the designated discount.

The state duty for bankruptcy of individuals was reduced from 6,000 to 300 rubles

From January 1, 2017, if an individual applies to declare a debtor bankrupt, the state duty will be 300 rubles, and if an organization – 6,000 rubles. Now the fee is 6,000 rubles, regardless of who submits the application to the arbitration court. Thus, the amount of the duty will change only for individuals (it will decrease by 20 times). For companies it will remain the same. Such amendments were made to subparagraph 5 of paragraph 1 of Article 333.21 of the Tax Code of the Russian Federation by Federal Law dated November 30, 2016 No. 407-FZ “On Amendments to Article 333-21 of Part Two of the Tax Code of the Russian Federation.”

Accounting

It is necessary to determine the useful life of fixed assets differently

From January 1, 2017, the norm allowing the use for accounting purposes of the Classification of fixed assets, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1, was canceled. The amendment is provided for in paragraph 1 of the Amendments approved by Decree of the Government of the Russian Federation of 07.07.2016 No. 640. Therefore, from January 1, 2016 In 2017, the useful life of fixed assets must be determined according to the rules of paragraph 20 of PBU 6/01.

Other changes affecting taxes, insurance premiums and wages

From July 1, the minimum wage has been increased

From July 1, 2017, the federal minimum wage will be 7,800 rubles. This is provided for by Federal Law No. 460-FZ dated December 19, 2016 “On Amendments to Article 1 of the Federal Law “On the Minimum Wage.” The new minimum wage will need to be taken into account, in particular, to regulate issues of wages and calculate benefits for temporary disability.

The previous minimum wage was 7,500 rubles. The minimum wage will remain at this level as of January 1, 2017. Cm. " ".

On August 10, 2017, joint stock companies will enter the register of NSR entities

From August 10, 2017, information on joint-stock companies that meet the conditions of medium and small enterprises in terms of share in capital will be entered into the Unified Register of Small and Medium-Sized Enterprises. This is provided for by subparagraph “a” of paragraph 2 of Article 1 of the Federal Law dated July 3, 2016 No. 265-FZ and confirmed by Letter of the Federal Tax Service of Russia dated October 12, 2016 No. GD-4-14/19360.

Canceled the issuance of registration certificates for organizations and individual entrepreneurs

From January 1, 2017, instead of a certificate of state registration of a legal entity and individual entrepreneur, the tax authority will issue a Record Sheet of the Unified State Register of Legal Entities and a Record Sheet of the State Register of Individual Entrepreneurs. This follows from the Order of the Federal Tax Service of Russia dated September 12, 2016 No. ММВ-7-14/481.

The classifiers OKVED, OKDP, OKUN, OKP and OKPF ceased to operate

Since 2017, the classifiers OKVED, OKDP, OKUN, OKP and OKPF have been completely abolished. Instead, from 2017 it is necessary to use other classifiers, namely:

• all-Russian classifier of types of economic activities (OKVED2) OK 029-2014 (NACE Rev. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-ST;
• All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-ST;
• All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNS2008), approved by Order of Rosstandart dated December 12, 2014 No. 2018-st.

New codes in declarations for 2016

On the title pages of tax returns for 2016 submitted in 2017, the code according to OKVED2 (OK 029-2014) should be indicated. When submitting “clarifications” for previous periods, indicate the OKVED code that is reflected in the primary declarations. Tax inspectors should not argue with this approach.

Information on tax debts of counterparties will appear on the Federal Tax Service website no later than July 1, 2017

Since 2016, information about the amount of arrears and debt on penalties and fines has ceased to be a tax secret. At the same time, information about debt, tax offenses and penalties for committing them should be publicly available on the website of the Federal Tax Service (clause 1.1 of Article 102 of the Tax Code of the Russian Federation). The Federal Tax Service announced that the relevant data for 2016 will be published on the Federal Tax Service website no later than July 1, 2017. This is stated in the Letter of the Federal Tax Service dated November 17, 2016 No. GD-4-8/21768.

Labor Relations

Small businesses were allowed to waive regulations

Standard employment contracts can be concluded with employees

Since 2017, employers (organizations and individual entrepreneurs) belonging to micro-enterprises have the right to fully or partially refuse to adopt local regulations containing labor law standards. Instead, working conditions can be stipulated directly in employment contracts concluded with employees on the basis of a standard form. This is provided for in Article 309.2 of the Labor Code of the Russian Federation, which comes into force on January 1, 2017. The standard form of an employment contract was approved by Decree of the Government of the Russian Federation dated August 27, 2016 No. 858. Also see "", "".

New requirements for workplaces approved

From 2017, new rules and regulations for workplaces will come into force: microclimate, lighting, noise levels, etc. (SanPiN 2.2.4.3359-16). This is provided for by the Decree of the Chief Sanitary Doctor of the Russian Federation dated June 21, 2016 No. 81. See "".

The procedure for independent qualification assessment is regulated

From January 1, 2017, qualification assessment centers will become part of a unified system. They will conduct an independent assessment of employees. The assessment is a kind of exam for an employee (or a candidate for employee) for compliance with professional standards. You can take this exam at an independent assessment center. The employer who applied for them must pay for the center’s services.

Mandatory or not?

It is important to remember that an independent assessment is not a mandatory procedure. It can be replaced by certification conducted by the employer.

It is worth noting that if an employer, obligated to apply professional standards, sent an employee for an independent assessment, and the latter did not pass the exam, this is not a reason for dismissal. If an employee performs his duties well, then he cannot be fired even if he fails an exam at an independent qualification assessment center. Dismissal in 2017, as before, can only be based on the results of certification.

If an applicant was sent for an independent assessment in 2017, then a failure to pass the exam is a valid reason for refusing to hire. The fact is that an employer who is obliged to apply professional standards does not have the right to conclude an employment contract with an individual who does not meet these standards (clause 6 of the Information of the Ministry of Labor of Russia dated 04/05/16).

Voluntary basis

Not only the employer, but also the employee (or candidate employee) can apply for an independent assessment. In this case, he will pay for the assessment. However, undergoing an independent assessment is voluntary. A potential employer does not have the right to require candidates to undergo an independent assessment.

Reporting to Rosstat

A new form of statistical reporting has been introduced for small organizations

The TZV-MP form and the procedure for filling it out were approved by Rosstat Order No. 373 dated July 29, 2016. The new form No. TZV-MP is called “Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016” . The report must be submitted by April 3, 2017 to the territorial body of Rosstat at the location of the organization. All organizations included in the Rosstat sample must submit a new report. There has never been such a report before. For information on how to fill out a new statistical report, see "".

Trade tax (Chapter 33 of the Tax Code of the Russian Federation)

The deflator coefficient for 2017 will be 1.237

Trade fee payers use a deflator coefficient to adjust the fee rate determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of this rate is 550 rubles per 1 sq. m. meter of retail market area. The value of the deflator coefficient for 2016 is 1.237. This deflator coefficient for the trade fee for 2017 was approved by Order of the Ministry of Economic Development dated November 3, 2016 No. 698. Accordingly, the fee rate for this type of activity in 2017 will be 680.35 rubles (550 rubles × 1,237). In 2016, this coefficient was approved as 1.154.

Benefits

New regions will join the pilot project for payment of benefits

In the regions where the pilot project is being implemented, insurers pay disability benefits only for the first three days of illness. The remaining part of the sick leave, as well as other benefits to employees, is transferred by the territorial bodies of the Social Insurance Fund (clauses 6, 9 of the Regulations, approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294). As of January 1, 2017, 20 constituent entities of the Russian Federation are participating in the pilot project. Cm. " ".

Where the FSS pilot project will start operating in 2017 (which regions), you can find out from the draft resolution of the Government of the Russian Federation. According to this document, subjects will connect to the FSS pilot project as follows:

• from July 1, 2017 to December 31, 2019 – the Republics of Adygea (Adygea), Altai, Buryatia, Kalmykia, Altai and Primorsky territories, Amur, Vologda, Omsk, Oryol, Magadan, Tomsk regions and the Jewish Autonomous Region;
• from July 1, 2018 to December 31, 2019 – Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd, Vladimir, Voronezh, Ivanovo, Kirov, Kemerovo, Kostroma, Kursk, Ryazan, Smolensk, Tver regions;
• from July 1, 2019 to December 31, 2019 – Republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia – Alania, Khakassia, Kabardino-Balkarian Republic, Udmurt Republic, Chechen Republic, Chuvash Republic – Chuvashia, Arkhangelsk, Tula, Yaroslavl areas.

Moscow and St. Petersburg will be the last to join. The pilot project is expected to last until the end of 2021. Then all benefits will be paid directly from the Social Insurance Fund.

Electronic sick leave was introduced

To reimburse benefits, the Social Insurance Fund introduced a new certificate of calculation

Unemployment benefits have not been increased

There will be no increase in unemployment benefits in 2017. As before, the minimum amount of unemployment benefits in 2017 is 850 rubles, and the maximum amount is 4900 rubles. Thus, the amount of unemployment benefits has not changed since 2017 and will not be increased. This is provided for by Decree of the Government of the Russian Federation dated December 8, 2016 No. 1326. The same benefit amounts were in effect in 2016.

Trade

Supply contracts cannot specify a bonus for the purchase and promotion of food products of more than 5% of the purchase price

The amount of the bonus that a supplier has the right to provide to retail chains for the purchase of a certain amount of food products, for their promotion, provision of logistics and other services is limited. Since 2017, the bonus cannot exceed 5% of the price of purchased products. In this regard, from January 1, 2017, changes must be made to all supply contracts to ensure that the distribution network’s remuneration complies with the specified limit. If this is not done, then a fine is possible under Article 14.42 of the Code of Administrative Offenses of the Russian Federation: for officials - from 20,000 to 40,000 rubles, for legal entities - from 1 million to 5 million rubles.

Alcohol sales since 2017

From January 1, 2017, companies in Crimea and Sevastopol are required to record in the Unified State Automated Information System each fact of retail sale of alcohol in urban settlements (organizations selling in rural settlements - from January 1, 2018).

Individual entrepreneurs who purchase beer and beer drinks for the purpose of selling them in the urban settlements of Crimea or the city of Sevastopol, from January 1, 2017, must record each purchase fact in the Unified State Automated Information System. If sales of beer and beer drinks are carried out in rural areas - from January 1, 2018. This is provided for in paragraphs 7 and 8 of Article 27 of the Federal Law of November 22, 1995 No. 171-FZ.

Cash register equipment (online cash registers)

From 2017, almost all organizations and individual entrepreneurs engaged in trade will have to switch to online cash registers. These cash registers will transmit information about each purchase to tax authorities via the Internet. The transition to online cash registers will occur in several stages.

For more information about the transition to online cash registers and fines for their use in 2017, see "".

Until June 30, 2018, taxpayers of UTII and individual entrepreneurs on the patent system (except for beer dealers) have the right not to use cash register systems, provided that a document confirming the fact of payment is issued upon the client’s request. Trading of tea on trains, lottery tickets and stamps, as well as trading through vending machines, do not require the use of cash registers. Strict reporting forms can be printed in a printing house or using an automated system, which does not have to be created on the basis of a cash register.

Excise taxes

The list of excisable goods has been expanded

From January 1, 2017, the list of excisable goods was additionally included (clause 6, article 2 of Law dated November 30, 2016 No. 401-FZ):

• e-Sigs;
• liquid for electronic cigarettes and nicotine delivery systems;
• tobacco (tobacco products) intended for consumption by heating.

The tax base for alcohol must be verified with the Unified State Automated Information System.

They prescribed how to determine the amount of excise taxes from January 1, 2017, if the tax base for alcohol and alcohol-containing products is less than the volume reflected in the Unified State Automated Information System. Producers, processors and importers of alcohol and alcohol-containing products, starting from 2017, must independently determine the taxable base and calculate the amount of excise taxes. If there are discrepancies, then the tax base must be determined according to EGAIS data.

We established an increasing coefficient for calculating the excise tax on tobacco

Starting from 2017, tobacco product manufacturers annually apply an increasing coefficient when calculating excise taxes in the period from September 1 to December 31. The amendment was introduced by paragraph 10 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed various excise tax rates

Taxation of excisable goods is carried out in accordance with the tax rates established by paragraph 1 of Article 193 of the Tax Code of the Russian Federation. From January 1, 2017, a number of amendments will be made to this paragraph. For example, from 2017, excise tax rates on ethyl alcohol, alcohol and tobacco products will increase. For example, rates for cider, poiret and mead will increase to 21 rubles. per 1 liter (in 2016 it was 9 rubles per 1 liter), and rates for cigars will be 171 rubles. for 1 piece (in 2016 it was 141 rubles for 1 piece). Due to the amendments, the cost of, for example, champagne and sparkling wines will increase. The corresponding amendments were approved by Federal Law No. 401-FZ of November 30, 2016.

As they say, we have a new year, but life is old. The updating of the “rules of the game” of business and the state has been going on throughout the past period in all directions: this includes strengthening tax control, and the actual restructuring of approaches to the consideration of tax disputes in arbitration courts, and the adoption of measures to ensure business transparency.

There are, of course, positive aspects: an increase in the thresholds for the “simplified tax”, the adoption of relaxations in terms of non-tax audits of small and medium-sized businesses, and an increase in the thresholds for criminal liability for tax crimes. But this, as you will see, is a spoonful of honey.

The main trends in the “external environment”, taking into account which we will work with you in 2017:

Tax authorities are increasing their powers. Now they administer both customs payments and carry out currency control. They were also given control of the new unified civil registry register. At the same time, do not forget about the upcoming automatic international exchange of tax information between fiscal authorities.

The ASK VAT system will survive reincarnation. In the new version, it will be able to divide taxpayers by risk category, will be replenished with information from the customs service on imports, and will also receive data on actual payments on declared declarations from the Central Bank (the corresponding agreement between the Federal Tax Service and the Central Bank was signed at the end of 2015). The latter is necessary for the Federal Tax Service to promptly respond (within 3 months) to the new approach of “cashers” - to give its customer as a supplier or contractor a company that submits declarations, but does not make actual payments on them.

The number of cases of bringing business owners and managers to subsidiary liability is growing. Let me remind you that guilt is now presumed, and tax authorities and banks have received broader competencies in the bankruptcy procedure.

At the same time, companies are obliged, under threat of a significant fine, to know and inform regulatory authorities who their beneficiary is.

Tax arrears can be recovered from a dependent individual, not just a company. The Tax Code of the Russian Federation now speaks directly about this. At the same time, the judicial “hits” of last year were the imposition of liability on the “understudy” company (even formally not interdependent with the taxpayer) or the companies that received its property.

The basic principle of considering tax disputes in court is that the taxpayer is guilty until he proves otherwise.

Yes, the President proposed in 2017 “to consider in detail and comprehensively proposals for setting up the tax system.” Therefore, the metaphor was born: “everything goes to the construction of the tax system.” As a result, this year the legislator needs to prepare and adopt all relevant amendments to the Tax Code, and from 2019 - put them into effect, while fixing “new stable rules for business for the long term.”

In particular, one of the tasks of the upcoming “reconfiguration” of the tax system is to streamline existing fiscal benefits; they are planned to be made more targeted, and officials want to abandon “ineffective instruments.” Keep your finger on the pulse...

To make it easier to understand the whole picture, we present the most significant and important changes. Some of them were talked about earlier, but we consider it necessary to remind you. At the same time, we traditionally present not only tax changes, but also related ones - affecting business transparency, asset protection, regulation of relations between business partners, responsibility of managers and founders, as well as procedural innovations that affect your ability to protect yourself.

And we'll start right away with the hot stuff. While you were raising corporate spirit at New Year's parties, the legislator was thinking about you. As a result, a manager can now be held vicariously liable even by bypassing the company's bankruptcy procedure.

Now for the details.

Asset protection