09.10.2019
What are the tax changes this year? Changes to the simplified tax system. General taxation system
From January 1, 2016, a number of important changes to the legislation of our country will affect entrepreneurs. These include paying taxes, insurance premiums, submitting reports to the Pension Fund, accounting and many other aspects important for running a business. The online magazine Business.ru has collected for you the main innovations of Russian legislation that have already come into force or will only come into force in the new year 2016.
Changes in tax legislation since 2016
One of the important changes in tax legislation since 2016 is property tax - in 2016 individual entrepreneurs will pay it for the first time. Previously, property tax, and more specifically, real estate, was calculated based on inventory valuation, and since 2015 - based on cadastral value. In other words, before October 1, 2016, individual entrepreneurs must pay property tax for 2015. This tax is now mandatory for enterprises operating under a simplified taxation scheme or paying UTII. Any real estate and land plots that are used for conducting business also fall under property tax. entrepreneurial activity. The real estate tax rate in the regions of the country today is 2%, and in general, experts note the fact that now the property tax for entrepreneurs on the simplified tax system and UTII will increase several times.
From January 1, 2016, a zero income tax rate was introduced for institutions engaged in child care and supervision activities. Also, the list of organizations that have the right to count on this benefit includes institutions of primary, basic, secondary, secondary vocational, higher education. Required condition there must be a license, the number of employees - no more than 15 people and other important conditions. Also, since 2016, the use of a zero rate for income tax is possible when maintaining certain types medical activities.
An important innovation since January 2016 was the submission of personal income tax reports - now they must be submitted four times a year. Reporting is accepted in in electronic format, but for enterprises with fewer than 25 employees, it is also possible to submit documentation on paper. This measure, which tightens the submission of personal income tax reports to the tax authorities, is designed to control the timeliness of payment of this tax and fine violators.
"Tax holidays"
From January 1, 2016, “tax holidays” continue in our country - this is a period of two years after the creation of an individual entrepreneur (the business must be registered for the first time!), during which the entrepreneur is exempt from paying taxes by the state. “Tax holidays” can be established by the authorities in the regions of our country for specific categories of entrepreneurs. Today preferences apply to businesses in production sector, social or scientific, but the region makes decisions on tax holidays and benefits independently - subjects also may not introduce this right for their individual entrepreneurs.
The government introduced tax holidays until 2020, which means they will also extend in 2016, which means that newly created small business organizations that pay taxes under the patent or simplified system will calculate their taxes according to new scheme. Thus, the simplified tax will be at a rate of 0% on income or 5–15% on the difference between income and expenses; or entrepreneurs will be able to purchase a patent, the cost of which will be zero rubles. Reporting when applying these special tax regimes will also need to be submitted to the Federal Tax Service, only the tax rate will now be zero.
Simplified taxation system
From January 1, 2016, the list of enterprises that will be able to apply the simplified taxation system has expanded - if an organization has representative offices, then from January 2016 it has access to the simplified tax system, whereas previously entrepreneurs did not have this opportunity.
Changes to the simplified tax system also affected tax rates. Previously, the simplified tax system rate with the object of taxation “income” was 6%. Starting from January 1, 2016, regions can reduce the rate of this tax - its minimum threshold can be 1%, but not more than the previous six percent. According to experts, reducing the simplified tax rate to 1% of income in the regions will help the development of certain types of business activities and the opening of new companies.
Also in May 2015 it was approved new form declarations for taxpayers using reduced tax according to the simplified tax system. Accordingly, simplifiers must submit reports based on the results of 2015 on new declaration forms.
The income limits for enterprises operating under the simplified taxation system for 2016 have also changed. Thus, the maximum amount of income for “simplified” people should not exceed 79 million 740 thousand rubles.
Another change from January 1, 2016: taxpayers under the simplified tax system must exclude amounts of value added tax from the company’s income. Previously, the amount of VAT could be allocated in invoices issued to customers, and this tax was then transferred to the country's budget. For example, if taxpayers under the general taxation system will need to transfer VAT from each transaction for each quarter of the year, then for “simplified” taxpayers only income without VAT will be taken into account.
A single tax on imputed income
The special tax regime – UTII – continues to exist in 2016. In 2015, the UTII rate was equal to 15% of the amount of imputed income. Changes in tax legislation, namely amendments to the Federal Law, gave regional authorities the right to reduce the UTII rate to 7.5%, but not higher than the established 15%. But it is worth noting that such a preferential UTII rate applies only to certain types of activities and specific categories of taxpayers.
It is also necessary to say that the deflator coefficient for calculating UTII in 2016 is 1.798. Its size remained at the 2015 level.
General taxation system
Changes in legislation since 2016 also affected the general taxation system. Starting from the new year, taxpayers are required to fill out a new VAT return form. Let us remind you that entrepreneurs must submit a VAT return based on the results of work in the fourth quarter of 2015 no later than January 25, 2016, and then for each quarter of 2016 - no later than the 25th day of the month following the reporting quarter.
Note
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Also, on January 1, 2016, the codes for types of VAT transactions underwent changes. They are necessary for proper accounting.
Patent tax system
There are also changes in legislation regarding the patent tax system. Especially for enterprises with fewer than 15 employees and annual income not exceeding 60 million rubles, a patent taxation system has been introduced in the regions of the country. In 2016, the number of types of business activities for this special regime increased by 16 positions: now companies providing catering services (without customer service areas), computer repair companies, dairy products production, etc. will be able to apply for a patent. bakery products, translation services and others.
Mandatory contributions for entrepreneurs in 2016
Insurance premiums
Since January 1, 2016 it has been increased in our country minimum size wages - instead of the previous 5965 rubles, today it is equal to 6204 rubles. Based on this, it follows that the amount of contributions to the Pension Fund for entrepreneurs increased in 2016 ( Pension Fund Russia) and MHIF (Compulsory Health Insurance Fund).
For individual entrepreneurs with a total income of less than three hundred thousand rubles, the total minimum amount of contributions to the Pension Fund in 2016 and the Compulsory Medical Insurance Fund in 2016 will be just over 23 thousand rubles (contribution to the Pension Fund - 19,456.48 rubles, to the Compulsory Medical Insurance Fund - 3,796.85 rubles) If the income of an individual entrepreneur exceeds three hundred thousand rubles, then one percent of the amount exceeding these three hundred thousand will be added to the amount of 23,153.33 rubles - these funds must also be paid to the Pension Fund of the Russian Federation in 2016.
This payment is allowed to be “split” into four parts and contributions must be paid quarterly to the Pension Fund and the Compulsory Medical Insurance Fund.
New KBK 2016
Individual entrepreneurs need to remember that from January 1, 2016, the twenty-digit budget classification codes, the so-called KBK, have changed. Previously, to transfer pension contributions “for oneself” to the Pension Fund, the same KBK code was used for entrepreneurs with an income of up to 300 thousand rubles and an income of over 300 thousand rubles. Since 2016, the KBC has introduced two different codes for the contribution to compulsory health insurance credited to the insurance part of the pension:
392 1 02 02140 06 1100 160 (for individual entrepreneurs with income less than 300 thousand rubles)
392 1 02 02140 06 1200 160 (for individual entrepreneurs with income over 300 thousand rubles).
Also, individual entrepreneurs must pay fixed contributions to the Federal Compulsory Health Insurance Fund if their income does not exceed three hundred thousand rubles. For this type of contributions to the FFOMS, the BCC for 2016 also changed:
392 1 02 02103 08 1011 160
Experts recommend that entrepreneurs, before making payments to the Pension Fund of Russia in 2016 and to the Compulsory Health Insurance Fund, must clarify the budget classification codes in order to avoid errors in the numbers.
New types of reporting for entrepreneurs
Reporting to the Pension Fund in 2016: changes
Another important change in the legislation affected entrepreneurs: a new requirement for submitting reports to the Pension Fund of Russia appeared - now employers, organizations and individual entrepreneurs must submit reports to the Pension Fund on a monthly basis, starting April 1, 2016. It is necessary to transmit information about the employees of the enterprise - registered under the Labor Code of the Russian Federation and “contractors”, also providing their last name, first name, patronymic, INN, SNILS and information about your organization. Entrepreneurs will not need to pay any fees when submitting reports to the Pension Fund in 2016, but they will need to submit reports to the Pension Fund no later than the tenth day of the next month. Also, reporting to the Pension Fund in 2016 must be submitted quarterly - these requirements for the submission of documents remain as they were before, and in addition to them, entrepreneurs will submit reports to the Pension Fund 2016 on a monthly basis.
If 2015 brought us the biggest shocks in the field of pension insurance, then 2016 will be remembered for the tightening of tax legislation. On January 1, 2016, several “Instructions”, amendments and Federal laws came into force, changing:
- rate for penalties and fines;
- the concept of a contract when confirming the zero VAT rate;
- excise taxes;
- procedure for submitting personal income tax reports;
- income tax;
- water tax;
- MET;
- simplified tax system and UTII;
- using a list of “expensive” cars when calculating transport tax;
- a list of enterprises that determines property tax based on cadastre value.
The changes will also affect insurance funds and, traditionally, the minimum wage.
General changes
The minimum wage has increased
What changed?
The minimum wage was increased by 4%, from January 1, 2016, equal to 6,204 rubles. The change was made on the basis of Federal Law No. 376 of December 14, 2015. Previously, the figure was 5965 rubles.
Violations of the Tax Code
Increase in the amount of penalties
From January 1, 2016, penalties accrued for failure to pay taxes on time (installments or late payments) are calculated at the refinancing rate. Previously, the Central Bank itself set the refinancing rate and it did not exceed 8.25%. A key rate of 11% is now used.
Penalties when submitting personal income tax calculations
For each month of failure to provide calculation information, including incomplete information, a fine of 1,000 rubles is assessed. Tax authorities have acquired the right to “freeze” bank accounts if the tax agent does not provide a report within 10 days after the deadline.
Fine 500 rub. threatens the tax agent for every document with incorrect data. However, he will be released from liability if he submits clarifying and corrective information before the Federal Tax Service employee notices the inaccuracy.
Value added tax
The concept of contract has been clarified and fixed
To confirm the zero rate, a contract is provided, signed by both parties to the transaction, consisting of one or a number of documents. The kit must confirm the agreement of all conditions: the subject of the contract, the parties involved, the cost, prices, intra-contract terms and the duration of the contract.
The changes come into force on January 1, 2016. Until 2016, there was no official description of the contract to confirm the zero VAT rate. The agreements were concluded according to the rules of the Civil Code of the Russian Federation. Behind the scenes, both the Ministry of Finance and the courts supported the vision of the contract as it is now presented under the new rules.
Excise taxes
Excise rates have increased products such as:
- beer;
- wine (brands not protected by a geographical indication);
- cigarettes;
- cars (engine power over 90 hp);
- gasoline (except straight-run).
Rates have decreased on the:
- straight-run gasoline;
- motor oils;
- wines with geographical indication.
Since a large list of products will be affected, we will give some examples of them:
- gasoline (class 5) - the excise tax rate increased from 5,530 rubles. /ton in 2015 to 7530 rub. in 2016;
- other classes of gasoline - from 7,300 rubles. up to 10,500 rub. /ton;
- wines with geographical indication from 8 rubles. /liter up to 5 rub./liter;
- wines that do not have a geographical indication from 8 rubles. up to 9 rub. /liter;
- cigarettes from 960 rub./1000 pcs. + 11.0% of the estimated cost in 2015 up to 1250 rubles. /1000 pcs. + 12%.
Personal income tax
The greatest number of changes affected the personal income tax.
Quarterly reports
Calculations for personal income tax are provided quarterly, in the month following the reporting month. An annual report must be submitted by April 1 of the following year.
Each report must contain the following information:
- information about individuals;
- accrued and paid income;
- deductions provided;
- withheld tax amounts.
Personal income tax calculation can be submitted to in paper form if the number of individuals is less than 25. Failure to submit a calculation, delay in submission, or the presence of errors or inaccurate data entails the imposition of fines, penalties, and “freezing” of accounts in accordance with Federal Law No. 113.
Child tax credits
Employees have the right to tax deductions until their income exceeds 350 thousand rubles. The amount of deduction for disabled children has been increased:
- for a parent, adoptive parent, spouse of a parent, the deduction amount is 12 thousand rubles;
- for adoptive parents, trustees, guardians, spouses of an adoptive parent - 6 thousand rubles.
Deductions are applicable to disabled children under 18 years of age and disabled people of groups I and II studying full-time up to 24 years of age. The new amounts are effective from January 1, 2016. In 2015, tax deductions were provided for total income up to 280 thousand rubles, and the tax deduction for a disabled child was 3 thousand rubles.
Personal income tax report from separate divisions
Now legal entities should report personal income tax for employees of separate divisions at the place of registration. If several divisions are located in areas under the jurisdiction of different inspectorates, then the company has the right to choose any of them.
Previously, there was no single decision on the place of filing 2-NDFL for employees of separate divisions.
Withheld personal income tax
Withheld personal income tax is deducted within the following terms:
- for income - no later than the date following the day of payment;
- disability benefits, child care and vacation pay - no later than last day month in which they were paid.
Previously, there were no clear deadlines.
Social deductions
In 2016, social deductions for treatment and training are provided by the employer starting from the month in which the employee applied. Along with the application, a notice issued by the tax office is provided, giving the right to a deduction. The innovation is effective from January 1, 2016. Previously, taxpayers who applied to the inspectorate received deductions.
Deadline for reporting impossibility of withholding personal income tax
The period for notifying the tax agent of the impossibility of withholding personal income tax has been increased. Data are provided before March 1 of the year following the tax period. For information, form 2-NDFL is used.
Previously, information about the impossibility of withholding personal income tax was submitted within 30 days.
Payments under a civil contract
Separate divisions of Russian enterprises pay personal income tax not only for full-time employees, but also for those working under a civil law contract (CLA). The changes came into force on January 1, 2016.
Previously, the unit paid personal income tax only on the income of staff members.
Personal income tax reporting: limit on the number of individuals
Not everyone is comfortable submitting reports electronically. For those working the old fashioned way, the following changes have been made: if less than 25 employees received income during the reporting period, then personal income tax reporting can be provided on paper. Until 2016, the limit limited the filing of 2-NDFL on paper to up to 10 people.
Benefits for paying personal income tax
You can reduce income subject to personal income tax when a participant leaves the company for expenses related to:
- with the acquisition of property rights;
- reduction of the par value of the share of the authorized capital;
- with the liquidation of the company and the sale of property.
Previously, these issues were controversial and were resolved differently in each specific case.
Personal income tax is not paid:
- when selling real estate owned for more than 5 years;
- when selling real estate that has been inherited, gifted, privatized, with a tenure of more than 3 years;
- when selling real estate at a price less than the cost of the canister by 70%.
The rules apply to real estate purchased after January 1, 2016 and not used for profit. Changes were introduced by Federal Law No. 382 dated November 29, 2014. Previously, citizens’ income from the sale of real estate after three years of ownership was not taxed, regardless of the method of acquisition.
Corporate income tax
1. The minimum initial cost of property has been changed, allowing it to be classified as depreciable fixed assets. The right belongs to property put into operation after January 1, 2016 at a price exceeding 100 thousand rubles. Previously, property with an original cost of over 40 thousand rubles was classified as depreciable assets.
2. The limit values of interest rates on obligations of controlled transactions expressed in rubles have also changed. When calculating income tax, the interval for liabilities is from 75% to 125% of the “key” rate of the Central Bank of the Russian Federation of 11%. The changes are provided for by Federal Law No. 32 of 03/08/2015.
3. The limit on average quarterly sales income, which is calculated based on data from the previous four quarters, has been increased. It is equal to 15 million rubles. The changes came into force on January 1, 2016, provided for by Federal Law No. 150 of 06/08/2015. Previously, the limit on average quarterly income was 10 million rubles.
Water tax
1. The rate of the increasing coefficient used in calculating the water tax has been increased to 1.32.
2. The water tax rate for water abstraction from public water supply has been increased, now it is 93 rubles/1000 cubic meters. The changes are effective from January 1, 2016. Previously, the coefficient was 1.15, and the water supply tax rate for the population was 81 rubles.
Mineral extraction tax
Caspian oil. The region's zero coefficient (Kkan) is still zero for oil production in the Caspian Sea, subject to a number of rules. Now this provision has been moved to a separate subclause (clause 9 of clause 4 of Article 342.5 of the Tax Code of the Russian Federation). One of the main conditions for obtaining a zero coefficient has also been changed. According to which, the accumulated volume of oil production, except for new fields, exceeds 15 million tons. The clarifications are valid from January 1, 2016 on the basis of Federal Law No. 325 dated November 28, 2015. Previously, the level of oil production was equal to 10 million tons. The base tax rate was changed to 857 rubles per ton and the Kndpi coefficient - 559. The changes are provided for by Federal Law No. 366 dated November 24. 2014, come into effect for the entire tax period from January 1, 2016. Last year, the base rate was 766 rubles per 1 ton, and the Kndpi was equal to 530.
Ligature gold. The concept of alloy gold has been clarified; now this mineral is understood as a metal that meets the national standard and technical specifications. The amendment came into effect on January 1, 2016. Previously, alloyed gold was recognized as a mineral, and the tax base could be calculated either at the stage of gold ore or after receiving gold.
1. The gas tax will now have to be calculated using a new coefficient - Kgp, equal to one. It characterizes export profitability when determining the basic value of a unit of standard fuel (Eut).
A reduced coefficient - 0.7317 is valid for owners of objects of the Unified Gas Supply System (when the ownership share is more than 50%), except for the following:
- payers who, based on the results of the tax period, have Kgpi less than 0.35;
- organizations in which a Russian enterprise and owners of objects with a total share of less than 10% participate with a share of at least 50%.
2. The correction factor for gas condensate has been increased, Kkm is equal to 5.5. The increase is valid from January 1, 2016 in accordance with Federal Law No. 366 of November 24, 2014. In 2015, Kkm was equal to 4.4.
Simplified taxation system
The limit on the simplified tax system has been increased. The taxpayer will lose the right to apply the special regime if the revenue exceeds 79.74 million rubles, or for 9 months of work in 2016 the total revenue exceeds 59.805 million rubles.
Deflator coefficient reduced for 2016 to an indicator of 1.329 according to Order of the Ministry of Economic Development of the Russian Federation No. 772 dated October 20, 2015. In 2015, the deflator coefficient was 1.798.
Reduced rates under the simplified tax system. According to Federal Law No. 232 of July 13, 2015, regional authorities have the right to reduce the rate within 1 - 6%.
Organizational property tax
Unitary enterprises using real estate under the right of economic management have the right to calculate property tax at cadastral value. The changes are effective from January 1, 2016. Previously, only property owners had this right.
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
Increased base limits:
- “sick leave” and pension contributions - 796 thousand rubles;
- maternity contributions - 718 thousand rubles.
The bases came into force on January 1, 2016. In the past 2015, the reason for calculating contributions at a lower rate was payments to employees exceeding 711 thousand rubles. and 670 thousand rubles. in connection with motherhood.
Let's start with the provisions of Part 1 of the Tax Code of the Russian Federation
Personal income tax. Duties and responsibilities for tax agents
Let us recall that in 2015, Federal Law No. 113-FZ of May 2, 2015 was adopted, certain provisions of which come into force only on January 1, 2016. Law No. 113-FZ introduced the obligation for tax agents to submit a quarterly generalized calculation for form . At the same time, from January 1, 2016, the Tax Code of the Russian Federation establishes liability for failure to submit this document.
Failure to submit calculation personal income tax amounts in form 6-NDFL will entail a fine of 1,000 rubles. for each full or partial month from the day established for its submission (clause 1.2 of Article 126 of the Tax Code of the Russian Federation as amended). A different offense is provided for cases where a tax agent submits to the inspectorate unreliable documents. In this case, the agent will have to pay 500 rubles. for each document submitted with false data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation in the new edition also provided the basis for exemption from this type of liability (under Article 126.1 of the Tax Code of the Russian Federation): the agent’s independent submission of corrected documents until the moment when he learned about the violations identified by the tax authority.
New basis for suspending account transactions- Law No. 113 FZ establishes a new basis for suspending transactions of a tax agent on his bank accounts and his electronic transfers Money. Such a decision is made by the tax authority if the tax agent does not submit a calculation in Form 6-NDFL within 10 days after the expiration of the period established for its submission (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The same paragraph provides that the inspection must cancel this decision no later than one day following the day of submission of the specified calculation.
Calculation in form 6-NDFL can be submitted both in paper form and electronically. From January 1, 2016, tax agents with up to 25 employees receiving income have the right to submit calculations in paper form (Clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us remind you that on this moment this figure is 10 people.
See other innovations of Law No. 113-FZ that are important for tax agents.
Innovations in Part 2 of the Tax Code of the Russian Federation
Value added tax
The list of entities entitled to apply the application procedure for VAT refund has been expanded on the basis of Art. 176.1 Tax Code of the Russian Federation. Now they are residents of the free port of Vladivostok (see Federal Law dated July 13, 2015 No. 212-FZ “On the free port of Vladivostok”). Together with the VAT return, such entities will have to provide a guarantee agreement to the management company (a copy of the agreement), determined on the basis of Law No. 212-FZ (subclause 4, clause 2, article 176.1 of the Tax Code of the Russian Federation).
Personal income tax
Federal Law No. 382-FZ of November 29, 2014 introduces changes to the statute of limitations for ownership of real estate, sufficient for exemption from personal income tax upon its sale. From January 1, 2016, the general statute of limitations under which a taxpayer will be exempt from paying personal income tax when selling real estate will be 5 years.
Exception (3 years) constitute objects for which:
The right of ownership to the real estate object was received by the taxpayer by inheritance or under a gift agreement from individual recognized as a family member, a close relative of this taxpayer in accordance with the RF IC;
The taxpayer acquired ownership of the real estate property as a result of privatization;
The right of ownership to an object of real estate was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependency (clause 6 of Article 210, Article 217.1 of the Tax Code of the Russian Federation). See also sub. 1 item 2 art. 220 of the Tax Code of the Russian Federation in the new edition.
The procedure for providing social tax deductions
From January 1, 2016, individual taxpayers have the opportunity to receive a social tax deduction for personal income tax (their education, education of children, their treatment, treatment of children, spouses, parents) from the employer. To do this, you must receive a notification of the right to deduction from the tax authority and submit the relevant supporting documents to the employer (clause 2 of Article 219 of the Tax Code of the Russian Federation). For more detailed analysis innovations, we advise you to familiarize yourself with the provisions of the Federal Law of 04/06/2015 No. 85-FZ.
The list of property tax deductions has been expanded
Federal Law No. 146-FZ dated 06/08/2015 established new rules for obtaining property tax deductions for personal income tax. The taxpayer's income can be reduced by 250 thousand rubles. when:
- sale of a share (part thereof) in the authorized capital of the company;
- withdrawal from the membership;
- receiving property or funds in the event of liquidation of the company;
- reducing the nominal value of a share in the authorized capital of the company;
- assignment of rights of claim under an agreement for participation in shared construction.
Instead of a deduction of 250 thousand rubles. the taxpayer will be given the right to reduce his income by documented expenses associated with the acquisition of the above property (property rights). The Tax Code of the Russian Federation will establish certain types of expenses that can be taken into account in this case (for example, when acquiring a share in the authorized capital of a company) (Article 220 of the Tax Code of the Russian Federation).
Dates of receipt of certain types of income
Federal Law No. 113-FZ dated May 2, 2015 established the specifics of determining the date of receipt of certain types of income. For example, if an employee received material benefit in the form of a reduction in the interest payable under the loan agreement, income will be determined on the last day of each month during the period for which this credit (loan) was provided (clause 1 of Article 223 of the Tax Code of the Russian Federation). It is also clarified that the calculation of personal income tax amounts on income received by employees is carried out by the employer on an accrual basis, with the exception of income from equity participation in the organization (clause 3 of Article 226 of the Tax Code of the Russian Federation). In this case, personal income tax is calculated separately for each payment of income.
This Federal Law also changes the procedure for a tax agent to inform the inspectorate about the impossibility of withholding personal income tax from a taxpayer. Now this will need to be done no later than March 1 of the year following the expired tax period. It will be necessary to report the amount of income from which tax was not withheld, as well as the amount of tax not withheld (clause 5 of Article 226 of the Tax Code of the Russian Federation).
Elimination of double taxation
Federal Law No. 146-FZ dated 06/08/2015 corrected and significantly clarified the mechanism for crediting taxes paid outside the territory of Russia in the Russian Federation. Such offset is possible if an appropriate mechanism is provided international treaty with the participation of the Russian Federation. In particular, the taxpayer’s obligation to reflect this information in the 3-NDFL declaration has also been established (Article 232 of the Tax Code of the Russian Federation).
Corporate income tax
To recognize property as depreciable, its original cost must now be more than 100 thousand rubles. (and not 40 thousand rubles). The corresponding amendments were introduced by Federal Law No. 150-FZ dated June 8, 2015 (clause 1 of Article 256, clause 1 of Article 257 of the Tax Code of the Russian Federation).
For residents of the free port of Vladivostok (Federal Law on the Free Port of Vladivostok), a tax rate of 0% is established for income tax credited to the federal budget. Regional authorities will have the right to lower tax rates credited to a specific regional budget (clause 1.8 of Article 284 of the Tax Code of the Russian Federation + Article 284.4 of the Tax Code of the Russian Federation).
Simplified taxation system
From January 1, 2016, organizations with representative offices were excluded from the list of entities that do not have the right to apply the simplified tax system. This limitation was discussed a lot earlier, but the situation was corrected by Federal Law No. 84-FZ dated April 6, 2015.
From January 1, 2016, the simplified tax system does not have the right to use private employment agencies engaged in providing labor to workers (personnel) (subclauses 1 and 21 of clause 3 of article 346.12 of the Tax Code of the Russian Federation) - Federal Law of May 5, 2014 No. 116- Federal Law
Federal Law No. 232-FZ of July 13, 2015 for the regions of the Russian Federation for the first time provides for the opportunity to reduce the simplified tax rate for certain categories of taxpayers for the object “income” up to 1%, and also, in some cases, up to 0% (clause 1 of Art. 346.20 Tax Code of the Russian Federation).
Patent tax system
The list of activities in which the patent taxation system can be applied has been expanded (Federal Law No. 232-FZ of July 13, 2015): for example, the production of dairy products, bakery and flour confectionery products, computer repair, etc. For more details, see the list in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation.
Excise taxes
Based on the provisions of Federal Law No. 366-FZ of November 24, 2014, excise taxes on a number of excisable goods will increase from January 1, 2016. In particular, we're talking about about wine, sparkling wine, beer and cigarettes.
What will change in the legislation for accountants from January 1, 2019
Many have already been approved tax changes for 2019. In order not to waste time on independently analyzing all the amendments, see the finished review.
The main changes in accounting: legislators made changes to the composition of income exempt from income tax, clarified the procedure for accounting for R&D expenses, limited the use of property tax benefits, and established a new form of accounting for income and expenses to simplify it. All amendments and changes for 2019 that will affect your work. Look in the convenient table by section. Check back here often - the table is constantly updated with new changes.
What will change in the work of an accountant in 2019
There will be many changes in the work of accountants in 2019. To ensure you don't miss anything, we have prepared a table with an overview of the most important amendments. Changes in taxes and accounting. She will help you understand the new rules in advance and give you advice. How to apply them in practice. View changes changes... (.docx 22Kb)
Minimum wage
Increased the minimum wage From January 1, 2019, changes in wages will increase from 11,163 rubles. up to 11,280 rub. Since 2019, changes have been made to the minimum wage. They were equated to the cost of living of the working-age population in Russia as a whole for the second quarter of the previous year. The Ministry of Labor made changes and approved the cost of living for the second quarter of 2018 in the amount of 11,280 rubles.
Increase your salary. If it is below the new minimum wage. Use it also when calculating benefits, vacation pay, etc.
Order of the Ministry of Labor dated August 24, 2018 No. 550n, para. 1 tbsp. 1 of the Law of June 19, 2000 No. 82-FZ, bill No. 556367-7
Income tax
Changes and additions to the list of fixed assets that can be depreciated at an increasing rate
From January 1, 2019, the government made changes and expanded the list of equipment. Which is operated under the best available technologies. Such equipment can be depreciated with an increasing factor of 2. (Clause 1 of Article 259.3 of the Tax Code).
The initial list was established by Government Order No. 1299-r dated June 20, 2017. The new order made changes and expanded it more than twice. Government Order No. 622-r dated 04/07/2018
Allowed to take into account travel expenses for employees
From January 1, 2019, changes have been made to expenses when calculating, you can take into account the cost of vouchers. For employees and their families. To do this, two conditions must be met. Namely, to:
- the employee was on vacation in Russia;
- costs did not exceed 50,000 rubles. per person and 6 percent of labor costs in total
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VAT
Increased VAT rate
On January 1, 2019, changes to taxes were introduced. The basic VAT rate is 20 percent. The 10 percent rate on certain types of goods and services has been retained. Apply the new rate. If the work goods have been shipped. And services, in the new year. Subp. "c" clause 3 of Art. 1, part 4 art. 5 of the Law of August 3, 2018 No. 303-FZ
What new changes and responsibilities will appear for Unified Agricultural Tax payers in 2019?
Starting from the new year, agricultural producers on the Unified Agricultural Tax are recognized as VAT payers. (Federal Law No. 335-FZ dated November 27, 2017 and Federal Tax Service letter No. SD-4-3/9487@ dated May 18, 2018). There are new changes for this category of taxpayers. They will have the following new responsibilities.
- issue invoices with allocated VAT. And transfer them to customers within five days. Before issuing an invoice, check it for dangerous and non-hazardous errors. This will eliminate disputes with inspectors and contractors;
- charge VAT on the sale of products, works, and services. And also when receiving advances from buyers and customers;
- receive invoices from suppliers and customers;
- maintain books of sales and purchases;
- submit VAT returns electronically;
- pay VAT to the budget.
To . Submit a written notification to the tax office no later than the 20th of the month. From which you plan to be exempt from VAT. So, if you are an agricultural producer on the Unified Agricultural Tax, you want to be exempt from VAT from January 1, 2019. And your income for 2018 did not exceed 100 million rubles, submit a notification to the Federal Tax Service no later than January 21 (January 20 is Sunday).
We have clarified the procedure for confirming the place of sale of electronic services
Changes to confirm the place of provision of services in electronic form are necessary with special registers of transactions. The register form was approved by order of the Federal Tax Service dated August 29, 2017 No. ММВ-7-15/693. Subp. "b" clause 2 of Art. 2 of the Law of November 27, 2017 No. 335-FZ
Changes and Defined the documents that need to be used to confirm the deduction for electronic services of foreign companies
A change has been introduced in order to receive a VAT deduction from electronic services of foreign organizations, you must:
- an agreement and (or) payment document in which the payment amount is highlighted and the TIN and KPP of the foreign company are indicated;
- documents for payment transfer
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INSURANCE PREMIUMS
There are changes and the general tariff of 22 percent on pension contributions has been established indefinitely
New tax change. The period for applying the general tariff for pension contributions of 22 percent until 2020 inclusive was cancelled. There will be no tariff increase to 26 percent from 2021.
Apply the current rate of 22 percent in 2019 and subsequent periods.
Reduced tariffs for non-profit and charitable organizations on the simplified tax system.
But the rest of the simplified providers, pharmacies on UTII and individual entrepreneurs on a patent, starting from 2019, must pay fees on a general basis.
P. 6–7 art. 1, part 3 art. 5 of the Law of August 3, 2018 No. 303-FZ
Letter of the Ministry of Finance dated 08/01/2018 No. 03-15-06/54260
Changes and Increases in Insurance Premium Limits
In 2019, charge contributions for payments within the limits:
- RUB 1,150,000 – for compulsory pension insurance;
- 865,000 rub. – for compulsory social insurance in case of temporary disability and in connection with maternity.
From payments to individuals who do not exceed the limit. Calculate pension contributions at a rate of 22 percent. For amounts over the limit - at a rate of 10 percent. Social insurance contributions for payments. Which exceed the limit. Don't charge. Government Decree No. 1426 of November 28, 2018
We have clarified how to levy contributions on the travel of an employee and non-working members of his family from the Far North on vacation abroad
New changes in accounting. Payment for travel of an employee and non-working members of his family from the regions of the Far North and equivalent regions is not subject to contributions only in relation to the cost of travel within Russia.
Non-working family members are husband, wife, minor children.
The Supreme Court had previously indicated. That payment to family members of an employee for travel expenses to and from the vacation destination
not subject to insurance premiums. (Subclause 7, Clause 1, Article 422 of the Tax Code, decision dated June 14, 2018 No. AKPI18-393). Clause 1, Article 2 of the Law of August 3, 2018 No. 300-FZ, Clause 1, Article 5 of the Tax Code
Individuals under the special regime “Professional Income Tax” were exempted from mandatory insurance contributions
Changes in taxes. Citizens and entrepreneurs who pay NAP are exempt from contributions. Pension contributions can be paid voluntarily. Part 11 art. 2, art. 16 of the Law of November 27, 2018 No. 422-FZ, art. 3, part 2 art. 7 of the Law of November 27, 2018 No. 425-FZ
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Personal income tax
The maximum amount of field allowance has been established, on which there is no need to pay personal income tax
New latest change in accounting from January 1, 2019. From payments to employees of field allowances over 700 rubles. For every day of work you have to pay personal income tax. Law of October 30, 2018 No. 381-FZ
New form 2-NDFL approved
Changes apply new forms:
- 2-NDFL certificates;
- certificates issued by the tax agent to employees and other individuals regarding income paid;
- register of information on the income of individuals;
- messages about the impossibility of withholding tax.
New form 3-NDFL approved
Changes and new form 3-NDFL is in effect. Apply it from reporting for 2018. Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569
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State duty
New types of state duties have been established
Changes to state fees:
- for issuing permits for the release (discharge) of radioactive substances;
- for the issuance (extension, renewal, revision) of a comprehensive environmental permit
The state fee for issuing documents to replace those lost due to an emergency situation has been canceled
The changes also abolished the state duty for replacing documents. If they are lost or damaged as a result emergency. The exemption applies to any documents. Until January 1, the fee does not have to be paid only if the passport of a Russian citizen is lost. Law of July 29, 2018 No. 233-FZ
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UTII - imputation
No change!
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PATENT
No change!
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USN - Simplified
Changes to the accounting procedure for tolls for heavy trucks
From January 1, 2019 there are changes; all payments for the passage of heavy trucks will be included in expenses. If you pay a single tax on the difference between income and expenses. Previously, such payments were counted towards payment of transport tax and only the excess amount was included in expenses. Clause 4 art. 2 of the Law of July 3, 2016 No. 249-FZ
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Transport tax
Changes and Cancellation of the deduction in the amount of tolls for heavy trucks
As of January 1, 2019, the transport tax has been changed and cannot be reduced by tolls for heavy vehicles. Consider the fare as part of other expenses when calculating your income tax. Clause 4 art. 2 of the Law of July 3, 2016 No. 249-FZ
Introduced an advance payment system for transport tax in relation to heavy trucks
From January 1, 2019, advance payments for heavy vehicles were introduced. You only need to pay quarterly filings in regions where reporting periods have been established according to the Tax Code. Clause 4 art. 2 of the Law of July 3, 2016 No. 249-FZ
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Organizational property tax
The tax on movable property has been abolished
From January 1, 2019, movable property is not recognized as an object of taxation. P. 19–24 art. 2, part 2 art. 4 of the Law of August 3, 2018 No. 302-FZ
From January 1, 2019, there are changes in the period from which the new cadastral value is valid. It depends on the reason for its change.
For example, if the qualitative characteristics of the object have changed. The tax at the old value is calculated from the beginning of the year until the month when changes are made to the Unified State Register of Real Estate (USRN). Law of August 3, 2018 No. 334-FZ
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Land tax
We clarified how to calculate tax on cadastral value
From January 1, 2019, the period from which the new cadastral value is valid. Depends on the reason for its change.
Law of August 3, 2018 No. 334-FZ
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Other changes
Deflator coefficients have been established for 2019
For 2019 there are changes to the odds:
- 1,729 – for personal income tax;
- 1.915 – for UTII;
- 1.317 – for trade tax;
- 1,518 – for the property tax of individuals and the patent taxation system.
For the simplified tax system, changes were also made and a new coefficient was approved - 1.518. But it will not affect income and the right to apply this special regime. Order of the Ministry of Economic Development dated October 30, 2018 No. 595
If the payment has not been received into the budget, then it cannot be clarified. You'll have to apply for a new one payment order. And contact the Federal Tax Service for a refund of the old payment.
Statistical reporting has changed
From reporting for 2018 and the periods of 2019, more than 100 forms of statistics were changed and introduced. They will have to be submitted on new forms. Among the most common are form 1-enterprise, P-2, P-3, P-4, P-6, P-5 (m), PM, MP (micro) and others. Order of Rosstat dated August 6, 2018 No. 485 and others
Insured deposits of small businesses in banks
Since January 1, 2019, small businesses have been included in the deposit insurance system. The amount of compensation is no more than 1.4 million rubles. across all accounts in one bank. Insurance covers money that an organization has placed in a bank on the basis of bank deposit or account agreements.
Only those small enterprises whose information is in the register of SMEs on the day will be able to receive compensation. When the insured event occurred. So make sure your organization is included in the registry. It is posted on the Federal Tax Service website. Clause 4 art. 1, art. 21 of the Law of August 3, 2018 No. 322-FZ
Increased retirement age
From January 1, 2019, the retirement age gradually begins to increase. Thus, in 2019, the retirement age for women is 56 years. In five years he will grow from 55 to 60 years.
The retirement age for men in 2019 is 61 years. In five years he will grow from 60 to 65 years.
The old benefits in connection with retirement continue to apply to miners, hot shop workers, chemical production, Chernobyl victims, and a number of other categories.
Mothers of many children have the right to retire early. If a woman has three children, she can retire for three years ahead of schedule. If there are four children - four years earlier. But for women who have five or more children, everything remains as before: they have the right to retire at 50 years old.
For citizens who were supposed to retire under the old legislation in 2019–2020, there is a special benefit - the right to apply for a pension six months 2 earlier than the new retirement age.
For example, a person who, according to the new retirement age, will have to retire in January 2020 will be able to do this already in July 2019 - six months earlier.
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Accounting and reporting
The procedure for recalculating assets and liabilities in foreign currency has been clarified (PBU 3/2006)
If the official exchange rate is not established, the value of assets and liabilities in foreign currency must be translated using the cross rate. Previously, this procedure was recommended in the Recommendations to auditors sent by letter of the Ministry of Finance dated January 19, 2018 No. 07-04-09/2694.
The procedure for recalculating revenue not presented for payment has been clarified. When the exchange rate changes:
- revenue in the amount of the advance or prepayment received is not recalculated;
- revenue in the part exceeding the amount of the advance or prepayment received is recalculated.
If an organization uses assets and liabilities to hedge risks. Exchange differences on them can be taken into account according to IFRS rules.
The procedure for accounting for assets and liabilities for the segment was clarified. In which the organization conducts its main transactions in foreign currency. With changes in this case, it is possible to keep records of assets and liabilities in the manner prescribed for conducting business outside of Russia.
We unified the procedure for recalculating the value of assets and liabilities used to conduct business outside of Russia. Now the recalculation of all such assets and liabilities must be done at the reporting date. Previously, for some types of assets (for example, inventories, intangible assets, fixed assets), recalculation was done on the date of the transaction in foreign currency. And as a result of which these assets and liabilities were accepted for accounting
Order of the Ministry of Finance dated November 9, 2017 No. 180n
The conditions under which tax payments can be clarified have been changed
- no more than three years have passed since the date of payment;
- clarification does not lead to the formation of arrears;
- the money went to the budget despite the mistake.
If the payment has not been received into the budget, then it cannot be clarified. You will have to issue a new payment order. And contact the Federal Tax Service for a refund of the old payment. These are new changes for 2019.
It will be possible to clarify not only the basis, type and identity of the payment, tax period, and payer status. But also the account number of the Federal Treasury. Clause 2 art. 1, part 2 art. 2 of the Law of July 29, 2018 No. 232-FZ
New sanctions introduced
From January 1, 2019 there are changes and fines are introduced. If payers of professional income tax submit information about income to the Federal Tax Service in violation of the procedure and deadlines.
Fines for citizens and entrepreneurs are 20 percent of the amount for the first violation. 100 percent of the amount - for repeated applications within six months (Article 129.13 of the Tax Code). Changes to Fine for operators of electronic platforms and banks – 20 percent of the amount. But not less than 200 rubles. (Article 129.14 Tax Code). Clause 3 art. 1, part 2 art. 7 of the Law of November 27, 2018 No. 425-FZ
What taxes and types of fees and contributions levied on the territory of the Russian Federation in 2019
Note: Format.pdf 178Kb
