Excise taxes on fuel will increase by one and a half times
Contrary to the fears of experts, the conclusion of the Accounts Chamber, the forecasts of the Central Bank, and simply the current situation on the fuel market that is far from stable , the Government is still going to increase excise taxes.
From January 1, 2019, the excise tax on fifth-class gasoline will increase from 8,213 to 12,314 rubles per ton , on diesel fuel - from 5,665 to 8,541 rubles per ton .
At the same time, ministries involved in economic and fuel issues, Prime Minister Dmitry Medvedev, Deputy Prime Minister Dmitry Kozak and President Vladimir Putin assure that the increase in excise taxes will not affect the price of fuel , and if it does, it will be very insignificant - at most, an increase of 1-1. 1.5%.
And this despite the fact that excise taxes account for at least 30% . That from January 1, 2019, VAT will increase to 20% and, as part of the continuation of the “tax maneuver,” the mineral extraction tax (MET) will increase. That together these three taxes form 70 percent of the final price of fuel . relentlessly artificially restrained for several months now .
However, it is quite likely that in the first month or two a significant rise in fuel prices will actually be prevented by some tricks. Moreover, the situation with world oil prices is favorable for this : they are falling and thereby discourage our oil workers from increasing the export of produced oil.
That is, at least those spring circumstances, when, against the backdrop of the long-awaited rise in price of “black gold” and a reduction in the export duty on it, oil companies significantly increased export supplies, creating a shortage of petroleum products on the domestic market , we are not threatened in the near future.
But anyway, economic laws are not “accustomed” to obeying administrative commands for a long time , especially if their effect should cease on March 31, 2019.
On March 31, the agreement on small-scale wholesale oil prices at the level of June 2018 expires. It is possible that at the same time the retail prices fixed at the end of May will “unfreeze”.
And will anyone (well, except the Government) be able to give a guarantee that they will not begin to catch up?.. At least, the laws of economics and common sense will definitely refrain from such a guarantee.
Deputy Prime Minister Dmitry Kozak, in charge of the fuel and energy complex/Photo: website of the President of the Russian Federation
Let us remind you: on June 1 of this year, against the backdrop of a sharp rise in fuel prices, the Government decided to reduce excise taxes and abandoned their planned increase from July 1.
Taking into account this refusal, the total reduction was 3,700 rubles for gasoline and 2,700 rubles for diesel fuel.
The government also agreed with oil retail prices. It came into effect on May 31st. At the same time, small-scale wholesale prices were fixed later - from November 1, which is why independent gas stations operated on the verge of profitability for several months.
The “freeze” of wholesale prices should last until March 31, 2019 , after which the Government promises to return economic (and not the currently existing administrative!) principles of pricing to the market.
Among the options for the economic approach is a proposal to replace the fixed rate of fuel excise tax with a floating one , depending on world oil prices. The relevant departments must present the possibility of switching to a “flexible” excise tax before March 1st.
True, it is very doubtful that it will still be introduced. Although the Ministries of Energy and Economic Development, as well as the Federal Antimonopoly Service, support such a mechanism, the Ministry of Finance is against its implementation. At a minimum, because the floating rate can “float” in the direction of decrease , and this, in turn, threatens to reduce revenues to the state treasury.
The final increase in prices for diesel fuel as of the beginning of December was 13.5% , for gasoline - 9.5% .
Transport companies, whose cost of services accounts for 30% of fuel prices , are already saying that their costs have increased by a third, and are warning about a possible 10% increase in tariffs .
How to account for VAT on a cash receipt
Quite often, accountable persons buy goods and materials (inventory) for the enterprise; refueling of a company vehicle is often necessary. The accountable person must account for the spent financial resources of the enterprise and provide an advance report, which must be supported by cash register receipts. This document contains all the necessary information to reflect expenses and expenses can be easily reflected in accounting. But there are situations when VAT is allocated, but the invoice is not confirmed. In this regard, accountants very often have a question about whether VAT can be deducted or included in the cost of the goods and materials themselves. Below is a practical example from 1C: Accounting.
In accounting, you cannot deduct VAT without an invoice. This is stated in the tax code of the Russian Federation, but it is impossible, because the deduction is made precisely from correctly executed invoices.
Many accountants believe that VAT is paid by buyers, which is why it is taken into account in expenses and included in the cost of the goods that are purchased, thereby reducing income tax. This cannot be done, if the enterprise is not exempt from paying VAT (Article 145 of the Tax Code of the Russian Federation) and acquires inventory and materials included in transactions and subject to VAT at the expense of an accountable person, then they do not have the right to include VAT as a separate line in the cash receipt in the cost of purchased goods.
The VAT displayed on the cash register receipt has no relation to the deduction, and it is included in the cost of the purchased goods. The most correct solution is to write off VAT from the cash receipt for other expenses. Accounting entries:
- DT 19 Kt 71.01 - reflection of VAT on inventory items.
- DT 91.02 Kt 19 - write-off of VAT on other expenses.
- In 1C: Accounting, to reflect such operations, there is a tab “Advance reports”.
When entering information into the program, you cannot check the “Receive an invoice” box. The window should remain empty. We write the VAT amount in the indicated line.
By clicking on the “Dt/Kt” button you can check the wiring. The written-off VAT is located in the off-balance sheet account HE.01.9
To check the write-off of VAT, a balance sheet is generated for account 19.03
To conduct an analysis and understand how much VAT was written off by the organization for the period, you need a statement of account HE.01.9. In the report settings, you must check the box NU. In the “Indicators” settings, then “NU”.
If it is not profitable for an enterprise to waive input VAT when purchasing goods and materials through accountable persons, then an agreement is needed with sellers. After the conclusion of the agreement, purchases by the accountable person will be made only on the basis of a power of attorney. The seller will issue an invoice for VAT and the company will be able to deduct VAT.
Still have questions? Order a free consultation with our specialists!
The tax on movable property is abolished
The tax, which only “returned” from January 1, 2018, completely canceled .
For five years, from 2013 to 2018, the zero rate introduced by federal decision was in effect for movable property tax. On January 1, 2018, the zero rate was abolished, giving regions the right to independently decide at what level to fix it. The only thing: the increase limit was limited to 1.1% .
It was assumed that from 2019 the tax rate could be increased to 2.2%, but in the middle of this year everyone changed their game : either to celebrate the long-awaited surplus budget ( for the first time in the last four years ), or in anticipation of revenues from increased VAT The government completely abandoned the tax on movable property.
One could say that now cargo carriers will begin to intensively update and expand their fleet (its average age in the country is approximately 19 years). But will they have enough funds for this against the backdrop of a possible even higher rise in fuel prices?..
When is VAT allowed to be deducted?
In the event that an LLC or individual entrepreneur who owns a store pays VAT, the purchase amount will include the amount of value added tax.
If the following conditions are met, input VAT is allowed to be deducted: (click to expand)
- the company has documents indicating the existence of the right to deduct VAT;
- the purchased goods were capitalized on the company’s balance sheet;
- goods were purchased for the purpose of carrying out production activities, resale or any other operations that are subject to value added tax.
As for the first point about the availability of documents proving the right to a tax deduction, this condition previously caused disputes with the Federal Tax Service. The Tax Service believes that the right to deduction is confirmed by only one document - the invoice issued by the seller. See Letter of the Ministry of Science of the Russian Federation dated May 13, 2004 No. 03-1-08/1191/ [email protected] The Ministry of Finance agreed with the decision of the Federal Tax Service, as evidenced by:
- Letter of the Ministry of Finance of the Russian Federation dated August 25, 2017 No. 03-07-14/54643;
- Letter of the Ministry of Finance of the Russian Federation dated January 12, 2021 No. 03-07-09/634;
- Letter of the Ministry of Finance of the Russian Federation dated 06/02/2021 No. 03-07-14/45605.
Important!
At the time of purchasing goods in a store, an invoice issued by the seller is not required. Typically, sellers issue only a sales receipt and a cash receipt.
As stated in the text of paragraph 7 of Art. 168 of the Tax Code of the Russian Federation, in the case of selling goods for cash, the requirements for issuing invoices and drawing up settlement documents are considered fully met if the buyer received a cash receipt or other document of the established form from the seller (for example, a strict reporting form). Accordingly, current tax legislation allows taxpayers to deduct VAT if:
- the product was purchased at a retail outlet;
- the seller did not issue an invoice;
- In the cash register and sales receipt, the VAT amount is highlighted as a separate line.
Transport tax deductions are canceled for Platon users
At least so far, no one has spoken in favor of extending the benefit at the legislative level . While the benefit itself, which makes it possible to deduct from the transport tax the amount of road tolls paid for the year according to the Platon system, was introduced for a limited period - until January 1, 2019.
Some regions, such as the Kaliningrad region, have already taken into account increased revenues from transport taxes in their budgets, while others are in no hurry to make their decision public (maybe they are waiting for a clear message “from above”?..).
In principle, the abolition of the transport tax benefit looks very logical . At one time, it was introduced against the backdrop of dissatisfaction among carriers and solely in order to make registration in the Platon system at least minimally attractive . Now, after control over defaulters has passed to Rostransnadzor, a much better “incentive” for registration has appeared - fines, which now come even to those who were never listed in Plato at all.
Protest against the introduction of the Platon system, Omsk, 2015/Photo: om1.ru
And why, one might ask, in a situation where sooner or later all owners of heavy trucks will start paying road tolls, deliberately limit revenues to the treasury ?..
Plato's tariff will be indexed
It was going to be indexed on July 1 of this year, but then the idea was abandoned, moving the indexation date to July 1, 2019 .
Instead of indexation this year, we repeat, they “came up with” another move : they gave the function of collecting fines in the system to Rostransnadzor, after which registration in “Plato” was “full of records and only recently, finally, slowed down.
To what exact level the Platon tariff will be indexed from July 1, 2019 has not yet been specified . It is only known that the level of accumulated inflation and that this year the tariff was going to be raised from the current 1.9 to 2.15 rubles per kilometer .
At the same time, inflation for 2019 alone is predicted by the Central Bank to be in the range of 5-5.5% .
By the end of the year they will launch a “pilot project” for automated weight and dimensional control
One such pilot project has already been carried out - in 2016 in the Vologda region. And at the moment there are 27 automated “frameworks” operating .
True, according to Rosavtodor’s plans, there should have been 125 .
Apparently, the state does not have enough funds to distribute the system , and therefore it is not at all surprising that these functions will be transferred under concession to the Platon operator - the RT-Invest Transport Systems company (the corresponding application is now under intensive consideration by the Ministry of Transport).
Due to the fact that the system will have a new operator , and a new pilot project will be launched.
During the October Public Hearings on Weight and Dimensions Control, it was reported that the “pilot” could involve shippers and transport companies along with their measuring systems (there is an idea to use such measurements to challenge the results of automatic weighing on roads). It was also stated that each new automated point would work in test mode for three months - notify about overload, but not issue fines for it .
The head of the Novosibirsk region Andrei Travnikov is presented with an automated weight and dimensional control system, VII International Siberian Transport Forum, May 2018 / Photo: Government of the Novosibirsk region
According to the updated plans of the Ministry of Transport, by the end of 2021 there should be 400 automated control points (previously they hoped to install 387 points by the end of 2020).
In addition, it is possible that the functions of the administrator of fines in the system will be transferred to Rostransnadzor , and therefore, by analogy with Plato, we can expect a real tightening of control in this area of cargo transportation activities.
Blog about taxes by Vladimir Turov
Good afternoon friends. At every seminar, I say that if you gave an employee money on account, he refueled the car and brought you a cash register receipt from the gas station with VAT allocated there, then you can now put this VAT as a deduction or refund, no invoice required here. The same rule applies if the employee has presented an electronic ticket for a plane or train and there is no invoice either. So, people always asked me, where is this written? And it completely slipped my mind, that is, I remembered that it was in the Tax Code, but I couldn’t exactly name the article numbers. And today I decided to refresh my memory and now give you the appropriate regulatory framework.
So, you need to carefully look at Art. 171 and art. 172 Tax Code of the Russian Federation . In paragraph 2 of Art. 171 of the Tax Code , which is called “Tax deductions”, it is written that “... the amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation are subject to deductions...” There is something to think about. Let us immediately move on to Art. 172, where the following is written: “... tax deductions provided for in Article 171 are made on the basis of invoices issued by sellers... or on the basis of other documents in the cases provided for in paragraphs 3, 6-8 of Article 171...” You see, there is the phrase “ on the basis of other documents in the cases provided for in paragraphs 3, 6-8 of Article 171...” Let’s return to paragraphs 3, 6, 7, and 8 of Article 171. If you carefully analyze this yourself, you will see that these cases include, among other things, tax amounts paid on business travel expenses, travel expenses to and from the place of business travel. In general, this applies to all the cases that I just listed, in particular, in paragraph 8 it is written: “tax amounts calculated by the taxpayer for payments received on account of upcoming deliveries of goods (works, services) are subject to deductions... tax amounts are subject to deductions , calculated by the taxpayer in the absence of documents provided for in Art. 165 ...”
In short, if VAT is highlighted on the check and the person who sold you the same gasoline paid VAT, then you can put it as a deduction or refund. Or in the case of air tickets, in the purchase book you register a printed ticket itinerary receipt or a control coupon for a train ticket, in which VAT is highlighted, and you can also safely set this VAT for deduction or refund. These are strict reporting forms, you see, just like a cash register receipt. And the code allows you to deduct these things. At least according to the conclusions that I made for taxpayers, the tax authorities did not have any questions. Another thing is that you need to carefully understand this regulatory framework yourself.
If we are talking about tickets, I would recommend that you also look at the Order of the Ministry of Transport dated November 8, 2006 No. 134 , as well as dated August 21, 2012 No. 322 . From it you will learn that the carrier’s TIN is not a required detail in electronic forms. Further, look also at the letter of the Ministry of Finance dated May 28, 2015 No. 03-07-11/30876 , letters of the tax authorities dated August 18 No. GD-4-3/14544 . Well, I think that's enough. Thank you very much, I hope this information was useful to you.
(Visited 174 times, 1 visits today)
Vladimir Turov
Head of legal practice, practicing and leading specialist in tax planning, building individual tax schemes and holdings, optimizing financial flows.
The cross-border nature of transportation between Russia and China is canceled
At the moment, the Russian carrier can only go 30 km deep into China . The same applies to a Chinese carrier delivering cargo or passengers to Russia.
They have been talking about abolishing such an absurd procedure for more than one year, but only this year finally signed , which the states managed to ratify almost instantly (the agreement was signed on June 8, and it was finally legalized already by August 22nd).
Russian and Chinese delegations exchanged permits for 2019/Photo: Road Transport Agency
In accordance with this agreement, which will come into force on January 1, 2019 , Russian carriers will be able to move freely within the territory of China , and Chinese carriers will be able to move freely within the territory of Russia. The only thing: you can only get permission for those vehicles that are equipped with GLONASS and BeiDou satellite navigation systems .
Russia and China, by the way, have already managed to exchange the number of permits increased by a third . Thus, Russia has received 41 thousand permits for bilateral cargo transportation, another 42,700 forms must be transferred to it by January 25, 2019.
We also note that from October 7 of this year, two checkpoints on the Russian-Chinese border (Zabaikalsk international checkpoint and Prigranichny international checkpoint) began working with TIR carnets . to increase the number of such checkpoints in 2019 .
conclusions
As far as we know, letters from companies that own gas stations stating that they pay VAT on the sale of fuel and lubricants do not have any influence on the tax authorities. It is unlikely that this will have any effect on arbitration judges.
In our opinion, the simplest and safest way out in this situation is to identify gas stations that clearly highlight the tax amount in cash receipts. And then, by order of the organization, oblige workers to refuel only at such gas stations. Uncomfortable? Maybe yes. But without tax risk.
Every car needs to be “fed” - either gasoline or diesel fuel, less often - gas. The accountant has to figure out the cost of fuel. We will answer the questions that arise from our readers in this regard.
To confirm expenses for fuel and lubricants, coupons alone are not enough
Our company has a vehicle for delivering goods to customers. The driver pays for gasoline with coupons, which are purchased by the company. What document do we need to confirm expenses for gasoline? How to reflect the movement of coupons in accounting?
: To prove your gasoline expenses you will need:
- waybill that confirms fuel consumption. The sheet must indicate
From November 1, 2019, electronic passports will begin to be issued for new vehicles.
They are, however, already being issued. And on October 7 of this year, new rules came into force that allowed cars to be registered using an electronic passport .
However, from November 1, 2019, the issuance of such documents for new cars in electronic form should become ubiquitous throughout the EAEU and should not be carried out as an experiment.
At the same time, paper passports will reportedly not lose their validity : they will continue to be valid and will even be issued at the request of the car owner when replacing a lost document.
Let us remind you: the transition to electronic vehicle passports was planned to be carried out from July 1 of this year , however, due to the unavailability of the information systems of the allied states, the deadline was postponed to November 1, 2019.
MTPL reform starts in January
the tariff corridor will be expanded by 20% up and down , the coefficient of experience and age of drivers will be detailed (instead of the current four, 58 levels will be introduced), and for the accident rate indicator - the bonus-malus coefficient (BMC) - a single annual value will be established (for transport companies - a single annual value for all machines in the fleet).
It is noted that as a result of the reform, the cost of the policy will increase by an average of 1.5-5% .
True, according to experts, the policy will rise in price (and probably by more than the average 5%) for residents of the so-called. “red” (unprofitable for insurers) zone . Such regions, for example, include North Ossetia-Alania, the Karachay-Cherkess Republic, Adygea, Volgograd and Lipetsk regions, Ingushetia...
But for residents of “green” (profitable for insurers) regions, including the Pskov, Ryazan, Oryol, Bryansk, Novgorod (...) regions, the policy, on the contrary, should become cheaper .
From what date of the new year the tariff setting in compulsory motor liability insurance will change has not yet been specified . However, it is known that the corresponding instruction from the Central Bank has already been sent for registration to the Ministry of Justice and, in theory, should take effect sometime in the first month of 2019.
Let us remember that the reform consists of two stages . The second, presumably, will start on September 1, 2019 , when the vehicle power factor will be removed . A year later, from September 1, 2020, they also want to “get rid” of the coefficient of the territory of primary use of a vehicle.
At the same time, the stated goal of the reform is to make MTPL tariffs more fair, individual and dependent not on the characteristics of the car, but on the qualities of the driver .
Self-driving cars will hit the roads in the spring
The experiment itself on the use of unmanned vehicles on public roads has already begun - on December 1 of this year . It takes place in Moscow and Tatarstan and will last until March 1, 2022.
Currently we are accepting applications for participation in testing “smart” cars. Presumably, it will take 3-4 months to review them. So, only right by spring will drones be able to start “cruising” along the roads (they, by the way, will be marked with the letter “A” ).
Both cars and trucks should take part in the experiment .
Testing of an unmanned KamAZ truck at a closed testing ground/Photo: KamAZ
we wanted to test the latter earlier this year . There was even a corresponding order from Prime Minister Dmitry Medvedev (to begin testing by the end of November), within the framework of which a section of the M-11 Moscow-St. Petersburg highway, bypassing Vyshny Volochok, and potential participants had been identified (KamAZ, GAZ, Skania, Volvo...). However, apparently, something on the technological side delayed the start of the “pilot”.
In general, over three years, the experiment should show the level of development of technologies, their safety for humans, the readiness of the road infrastructure, as well as what exactly needs to be changed in the legislation for the non-experimental use of drones.
According to experts, the mass introduction of smart cars will begin only by 2025-2030 . But according to Dmitry Medvedev, even later - about thirty years ...
A special tax regime is being introduced for self-employed citizens who do not pay taxes.
Let us remind you: this is also another experiment , which will take place so far only in four regions of the country (Moscow, Moscow and Kaluga regions and Tatarstan) from January 1, 2019 to December 31, 2028 .
The experiment is voluntary “self-employed” in any field of activity will be able to take part in it . The only thing: they will be able to switch to the new tax regime only if they do not use hired workers less than 2.4 million rubles per year .
The new tax regime provides for a monthly payment of 4% of income received if it was received in the provision of services to individuals, or 6% if to legal entities. Of the funds paid, 1.5% will go to the Compulsory Health Insurance Fund , but contributions to the Pension Fund are voluntary .
For the interaction of “self-employed” with the Federal Tax Service, a special mobile application “My Tax” : through it a fiscal receipt will be generated and it will also calculate the amount of monthly tax.
The experiment, naturally, was launched in order to “help” individuals come out of the shadows and thereby replenish the state treasury. It is possible that in a few years it will spread to the entire territory of Russia .
However, what is important: the law clearly states that the conditions of the tax experiment cannot be worsened , which means that for 10 years it still promises to remain voluntary.
True, experts doubt that the trial tax regime will be in demand among self-employed citizens, because it does not promise them any benefits . Unless in the future, when the tax for the “self-employed” becomes mandatory, they will somehow be credited for voluntary pioneering...
The use of the calculation method for tax deductions is not provided
However, this victory was incomplete. The fact is that cash registers at gas stations are not at all required to indicate the amount of VAT on the cash receipt. There are also options when the check states “including VAT”, but the amount of VAT itself is not indicated. This is where tax officials and financiers stand firm.
However, at first, on a wave of optimism caused by the recognition of the very possibility of obtaining a VAT deduction on cash receipts from gas stations, some courts accommodated taxpayers with this option. So, for example, in paragraph 3 of the Review of the practice of considering disputes related to the application of the norms of the legislation of the Russian Federation on value added tax, approved by the Presidium of the Federal Antimonopoly Service of the Ural District on March 21, 2008, the judges decided that the absence of a separate line with the amount of VAT in the cash register receipt itself in itself is not a basis for refusing to apply a tax deduction. The judges recognized that the requirements set out in Art. Art. 169, 171, 172, 176 of the Tax Code of the Russian Federation, the taxpayer participating in the dispute were fulfilled. He submitted documents to justify the expenses incurred:
- travel certificates;
- service assignments;
- waybills;
- expense reports;
- gas station receipts and primary accounting documents.
For clarity, we can also recommend looking at the Resolution of the Federal Antimonopoly Service of the East Siberian District dated May 28, 2008 N A69-1559/07-F02-2231/08.
However, which is significant, the same FAS of the Ural District, in Resolution No. F09-456/09-S2 of February 17, 2009, denied the right to deduction, since the amount of VAT was not allocated in the cash receipt, and the amount of “input” VAT was calculated from The court did not allow checks by settlement.
For a similar reason, the court denied the taxpayer the right to deduct VAT and in Resolution of the Federal Antimonopoly Service of the North-Western District dated March 19, 2012 N A56-45370/2011.
As stated in paragraph 7 of Art. 168 of the Tax Code of the Russian Federation, the procedure for presenting VAT amounts by the seller to the buyer, established by paragraphs 3 and 4 of Art. 168 of the Tax Code of the Russian Federation, will be carried out by representatives of retail trade if the buyer is issued a cash receipt or other document of the established form.
Mandatory allocation of VAT as a separate line in the cash register receipt is not provided for by law..
Such a requirement is not established by the norms of Chapter. 21 Tax Code of the Russian Federation. This is explained by the fact that a trading company or entrepreneur can conduct both retail and wholesale trade. In the first case, they may not allocate the amount of VAT; in the second, they are required to do so.
At the same time, the Tax Code of the Russian Federation establishes special rules for obtaining a VAT deduction . Highlighting the VAT amount in the cash receipt gives the taxpayer the opportunity, in the absence of an invoice, to confirm the amount of tax presented to him and include it in tax deductions. However, the taxpayer must independently prove the right to receive a tax deduction. And at the same time, the Tax Code of the Russian Federation does not provide for the possibility of using the calculation method when determining the amount of tax deductions .
There is no trace of fairness in the Tax Code of the Russian Federation: in order to determine by calculation the amount of VAT to be paid to the budget, there are no obstacles (clause 4 of Article 164 of the Tax Code of the Russian Federation), but when the question comes about deductions, this is not immediately possible. In this case, the judges referred to the Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 30, 2007 N 8686/07, dated November 9, 2010 N 6961/10 and dated March 9, 2011 N 14473/10.
Having considered the Resolution of the Federal Antimonopoly Service of the North-Western District N A56-45370/2011 in the manner of supervision, the panel of judges of the higher instance found no grounds for its cancellation and transfer to the Presidium of the Supreme Arbitration Court of the Russian Federation (Determination of the Supreme Arbitration Court of the Russian Federation dated July 20, 2012 N VAS-8902/12).
Pension reform is being launched
In the coming year, it will manifest itself mainly in the fact that men born in 1959 and women born in 1964 , who were supposed to retire in 2019, will not be able to access it . They will go on a well-deserved rest only in a year.
Protest against pension reform, July 2018/Photo: official website of the Communist Party of the Russian Federation
The pension reform, we recall, provides for an increase in the retirement age for men from 60 to 65 years , for women - from 55 to 60 years (initially, by the way, women were planned to retire at 63 years). It should be completed in 2028.
As part of the reform, among other things, the amount of unemployment benefits for people of pre-retirement age is increased from 4,900 to 11,280 rubles “ stretched” from 2 to 5 years . Criminal liability is also being introduced for employers for the unjustified dismissal of workers of pre-retirement age.
By the way, those who were supposed to retire in 2019 or 2020 can apply for it six months earlier .
Reimbursement of input VAT on the cost of fuel and lubricants using a gas station cash receipt
Acceptance of VAT deduction is quite a sensitive point for many organizations. The difficulty is that there are two completely opposite answers to this difficult question.
Sometimes motorists pay for fuel at gas stations in cash. Of course, no one will issue an invoice to the client. But at the same time, the amount of interest is displayed as a separate line on checks, and it would seem that this is very convenient.
If you turn to authorities such as the Ministry of Finance and the Inspectorate, then for them the decision is clear - without the SF, the deduction is impossible. On the other hand, the Supreme Arbitration Court recognizes deductions based on checks issued by cash register equipment. The position was supported at the federal level.
