Review of changes in the Tax Code of the Russian Federation in 2021: changes in the list of income not subject to taxation, the procedure for filing a declaration, features of the import of excisable products, other changes

Changes in income tax

Income that is not taken into account when calculating income tax (Article 251 of the Tax Code of the Russian Federation, amended in 2021):

• Property rights to the results of intellectual activity identified during the inventory from January 1, 2021 to December 31, 2021

If an entrepreneur, during an inventory, discovers results of intellectual activity that he had not previously taken into account, income tax does not need to be reflected. The results of intellectual activity can be considered, for example, a program or website that has been used for more than a year.

It is important to take note of the changes now because this benefit is only valid until the end of 2021. If the benefit is not extended and in 2020 the entrepreneur discovers the results of intellectual activity, income tax will be taken into account.

• Unclaimed dividends restored to retained earnings

The founders have the right to receive dividends every year, but this must be indicated in the decision or minutes of the meeting of the founders. If there is no such decision or protocol, profits will accumulate every year.

If the founders decide to give up the profit after a few years, this amount will not be taken into account for income tax. If there was no decision and profits accumulate, in the future the founder has the right to declare profits and receive dividends.

• Property (rights) received as a contribution to property, if its contribution is provided for by the constituent documents

Investments in property to increase net assets from 2021 must be included in income.

When receiving money, property, goods, works and services from the founder free of charge, income tax income is not taken into account (clause 11, clause 1, article 251 of the Tax Code of the Russian Federation). The founder's share in the authorized capital must be more than 50%. If the founder leases the property, the benefit is not taken into account.

If the founder's share is 50% or less, the gift cannot be received through an increase in net assets. If you receive a gift from the founder as a contribution to the property (this can be money), you do not have income tax income.

• Sureties received free of charge, guarantees in transactions between Russian non-banking organizations, services received free of charge

Personal income tax rates in 2021 for residents

Article 224 of the Tax Code of the Russian Federation specifies tax rates for personal income tax for residents and non-residents of Russia.

Taxation of founders' income (changes relevant in 2021)

• Equated to dividends the income of participants - parent companies, which they received from leaving a subsidiary or as a result of its liquidation (clause 3 of Article 284 of the Tax Code of the Russian Federation)

From 2021, for the founders of a legal entity, dividends include income received upon leaving the organization or its liquidation.

For a legal entity, a profit tax rate of 13% must be applied.

If the founder - a Russian company - has a stake of more than 50% in the authorized capital of a subsidiary and he has owned his share for more than a year, a 0% income tax rate must be applied.

• If the founder leaves the subsidiary or it is liquidated and he receives losses instead of profits, the participant’s loss can be taken into account as non-operating expenses.

The amount of loss is the difference between the market value of the property received and the contribution to the authorized capital of the subsidiary (clause 8, clause 2, article 265 of the Tax Code of the Russian Federation).

• The return of the deposit was exempted from income tax only within the amount of the contribution to the property of the “daughter”, which was made in money.

If the parent company contributed money to the property and decided to get it back, it does not have income tax income.

Changes in tax legislation in 2021 for an accountant: table

Table of changes for accountants in 2021

Source

Travel expenses for employees can be included as income tax expenses

Changes to Art. 255 of the Tax Code of the Russian Federation are applied starting from January 1, 2019.

From January 1, 2021, expenses can include the cost of travel packages for employees and their families. The employer has the right to pay for employee vacations and include them as expenses for income tax purposes. The organization can pay the cost of travel, travel, accommodation and excursions for employees.

In this case, the employee must rest in Russia, and the costs should not exceed 50,000 rubles. for one person. If an employee is traveling with family members, you can pay for the vacation of his family members in the amount of 50,000 rubles. per person.

The entire amount together can be taken into account in expenses of no more than 6% of labor costs in the aggregate.

The condition for paying employees for rest must be specified in employment contracts and in the wage regulations, then the costs will be taken into account.

When paying for resort packages in Russia, personal income tax is not charged (Article 417 of the Tax Code of the Russian Federation). This amount does not include food, accommodation, excursions, travel, only the amount of the voucher itself without personal income tax. Personal income tax is not charged if the cost of tours is not included in income tax expenses.

If the amount is included in personnel documents (employment contract, salary regulations), the employer is obliged to take these costs into account and charge personal income tax.

You can draw up a gift agreement and give vouchers to employees, then the amount will be used as expenses and there will be no personal income tax on health resort vouchers.

The object of taxation of insurance premiums is the amounts that an employee receives within the framework of labor relations (Article 420 of the Tax Code of the Russian Federation). If you formalize the relationship with a gift agreement, the vouchers will not be subject to insurance premiums. This is confirmed by judicial practice and letters from the Ministry of Finance (Letter dated 04/30/2019 No. 03-04-05/32077: personal income tax and insurance premiums must be charged on the amount of compensation and payment to employees for the cost of tourist vouchers; Ruling of the Supreme Court of the Russian Federation dated 04/03/2019 No. 303-S19 -3277: payment to “pests” for vouchers for sanatorium and resort treatment is not subject to insurance premiums).

If we are talking about family members of an employee, you can not include the cost as an expense and register a donation. There will be no personal income tax or insurance contributions, since the employer does not have an employment relationship with these people. Relationships with an employee can be divided into labor and other relationships under a gift agreement, providing vouchers.

What's new for employers

Employers will have to pay larger contributions for compulsory types of insurance. This is due to an increase in the maximum limits for calculating contributions in case of temporary disability and pensions from 2021:

• for social insurance the limit will increase to 865,000 rubles. (in 2021 – RUB 815,000);
• for pension insurance, the maximum base will increase to RUB 1,150,000. (in 2021 – RUB 1,021,000).

Another negative factor is the increase in the retirement age. In 2021, the retirement age will be increased for six months, and during these six months the employer will pay not only income tax on the earnings of an employee about to retire, but also insurance premiums.

A positive moment for citizens of the Russian Federation is the increase in the minimum wage since January (albeit insignificant - to 11,280 rubles from 11,163 rubles). For employers, this fact means an increase in labor costs.

List of fixed assets that can be depreciated at an increasing rate

This list has been updated as of January 1, 2021. But changes that affect fixed assets will be important in 2021.

When you purchase a fixed asset, it is subject to depreciation. For income tax, you can apply a depreciation bonus (10 or 30%). Depreciation goes into expenses. This provides the tax base for income tax. The income tax rate is 20%.

If we take the cost of a fixed asset, for example, 1 million rubles, income tax will decrease on the cost of this object by only 20%. The amount of depreciation will go to cost, forming a tax base, which is taxed at a tax rate of 20%.

In 2021, officials allowed a stronger reduction in income tax. For example, if a fixed asset cost 1 million rubles, you need to calculate the income tax to the federal budget and reduce it by 10% of the cost of the fixed asset (100,000 rubles). The remaining up to 90% of the cost of the object can be reflected in a reduction in the tax that is paid to the subject of the Russian Federation.

The list of equipment that is operated under the best available technologies has been expanded. Such equipment can be depreciated with an increasing factor of 2 (clause 1 of Article 259.3 of the Tax Code of the Russian Federation), if the equipment is included in this list.

The initial list was established by Government Order No. 1299-r dated June 20, 2017. Government Order No. 622-r dated 04/07/2018 expanded it more than twice.

Main changes in taxation of property of individuals from 2021

For transport tax

• A List of passenger cars with an average price of 3 million rubles or more has been published on the website of the Ministry of Industry and Trade of Russia for use for the tax period of 2018. In accordance with the Tax Code of the Russian Federation (clause 2 of Article 362), the tax on cars included in the List is calculated taking into account increasing factors (from 1.1 to 3);
• starting from the tax period of 2021, vehicles that are wanted in connection with their theft or theft are not subject to tax until the month of their return to the rightful owner, and not until the date the search is terminated due to the expiration of its period, as was previously (clause 7 clause 1 article 358 of the Tax Code of the Russian Federation);
• changes in tax rates and tax benefits may also occur at the regional level in accordance with the laws of the constituent entities of the Russian Federation (detailed information can be obtained using the “Reference Information on Property Tax Rates and Benefits”

Since taxes are calculated based on tax rates, benefits and the tax base, the reasons for changes in the amount of taxes in a specific situation can be clarified by the tax office or by contacting the contact center of the Federal Tax Service of Russia (tel. 8-800-222-22-22)

For land tax

• from the tax period of 2021, a coefficient was introduced limiting the annual tax increase to no more than 10 percent compared to the previous year, with the exception of land plots for housing construction, when calculating the tax for which an increasing coefficient was applied due to their untimely development (clause 15 – 17 Article 396 of the Tax Code of the Russian Federation);
• from the tax period of 2021, a change in the cadastral value of a land plot due to a change in its type of permitted use, category of land and (or) area is taken into account from the date of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value (clause 1 of Article 391 of the Tax Code of the Russian Federation );
• from the tax period of 2021, persons with three or more minor children have been provided with a tax deduction that reduces the amount of tax on the cadastral value of 600 square meters of area of ​​one land plot (clause 10, clause 5, article 391 of the Tax Code of the Russian Federation);
• from the tax period of 2021, a non-declaration procedure for providing tax deductions has been established for taxpayers belonging to preferential categories (pensioners, disabled people, large families). If the tax authorities already have information about such persons (for example, a disabled person claimed a transport tax benefit, a pensioner took advantage of an apartment tax exemption), then there will be no need to apply for tax deductions, the tax deduction will be applied automatically ( clause 10 of article 396 of the Tax Code of the Russian Federation);
• from 2021, there is a ban on tax recalculation if such recalculation entails an increase in previously paid tax (clause 2.1 of Article 52 of the Tax Code of the Russian Federation);
• In a number of regions, new results of the state cadastral valuation of land have come into force, applying for the 2021 tax period. Detailed information on changes in cadastral value can be obtained from the Rosreestr and MFC authorities;
• changes in tax rates and tax benefits can also occur at the municipal level in accordance with regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) (detailed information can be obtained using the “Reference information on rates and benefits on property taxes"

Since taxes are calculated based on tax rates, benefits and the tax base determined at the regional and municipal levels, the reasons for changes in the amount of taxes in a specific situation can be clarified by the tax office or by contacting the contact center of the Federal Tax Service of Russia (tel. 8-800-222- 22-22).

For personal property tax

• When calculating tax for the tax period 2021, the following coefficients are applied (clauses 8, 8.1 of Article 408 of the Tax Code of the Russian Federation):
• 0.2 for 7 regions (Kaluga, Lipetsk, Rostov, Saratov, Tyumen, Ulyanovsk regions, Perm Territory), where the cadastral value is used as the tax base for the first year;
• 0.4 (in 2021 it was 0.2) for 14 regions (including the Republic of Sakha, Krasnodar, Khabarovsk territories, Orenburg region), where the cadastral value is used as the tax base for the second year;
• 0.6 (in 2021 it was 0.4) for 21 regions (including St. Petersburg, Stavropol Territory, Voronezh, Chelyabinsk regions), where the cadastral value is used as the tax base for the third year;
• A 10 percent limit on tax growth compared to the previous tax period for 49 regions (including Moscow, the Moscow region, the Republic of Bashkortostan, Tatarstan), where the cadastral value is used as the tax base for the third and subsequent years (except for objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, as well as objects provided for in paragraph 2 of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation);
• a deflator coefficient of 1.481 to the inventory value of the object (in 2021 it was 1.425) in regions that, from 2021, have not switched to calculating tax based on the cadastral value;
• from the 2021 tax period, persons with three or more minor children are provided with additional tax deductions that reduce the amount of tax on the cadastral value of 5 sq.m of the total area of ​​an apartment, part of an apartment, room and 7 sq.m of the total area of ​​a residential building, part of a residential building per each minor child (clause 6.1 of Article 403 of the Tax Code of the Russian Federation);
• from the tax period of 2021, for those belonging to preferential categories of taxpayers (pensioners, disabled people, families with many children, owners of outbuildings with an area of ​​no more than 50 sq.m., specified in paragraph 15, paragraph 1, article 407 of the Tax Code of the Russian Federation), a non-declaration procedure has been established for the provision of tax benefits (in including tax deductions). If the tax authorities already have information about such persons (for example, a disabled person claimed a transport tax benefit, a pensioner took advantage of an exemption from paying land tax), then there will be no need to apply for tax benefits, the tax benefit will be applied automatically (p 6, Article 407 of the Tax Code of the Russian Federation);
• from the current year, tax is not charged in respect of a completely destroyed or destroyed capital construction project from the 1st day of the month of destruction or destruction of such an object, regardless of the date of registration of termination of the right to it in the Unified State Register of Real Estate (clause 2.1 of Article 408 of the Tax Code of the Russian Federation) ;
• from 2021, there is a ban on tax recalculation if such recalculation entails an increase in previously paid tax (clause 2.1 of Article 52 of the Tax Code of the Russian Federation);
• In a number of regions, new results of the state cadastral valuation of real estate, applicable for the tax period 2021, have come into force. Detailed information on changes in cadastral value can be obtained from the Rosreestr and MFC authorities;
• changes in tax rates and tax benefits can also occur at the municipal level in accordance with regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) (detailed information can be obtained using the “Reference information on rates and benefits on property taxes"

Since taxes are calculated based on tax rates, benefits and the tax base determined at the regional and municipal levels, the reasons for changes in the amount of taxes in a specific situation can be clarified by the tax office or by contacting the contact center of the Federal Tax Service of Russia (tel. 8-800-222- 22-22).

Investment tax deduction

Changes from 2021 will be made to Art. 286.1 Tax Code of the Russian Federation.

In 2021, Art. 286.1 of the Tax Code of the Russian Federation, an investment tax deduction was introduced. However, local authorities approve it additionally in each region.

In 2021, the investment tax deduction was allowed only for objects that are included in depreciation groups 3-7. Similarly, it was possible to reflect through deduction the costs of reconstruction, modernization, and technical re-equipment of facilities.

Investment deduction allows you to reduce income tax by the amount of expenses for the acquisition and modernization of fixed assets.

If an organization uses a deduction, it is deprived of the right to depreciate a fixed asset or apply a depreciation premium to it.

Regional authorities decide whether to introduce the deduction on their territory. You can take advantage of the benefit if it is approved in the region.

From 2021, Federal Law No. 210-FZ of July 26, 2019 comes into force. The investment tax deduction can be applied to objects of the 8-10 depreciation group, except for buildings, structures, and transmission devices. It was allowed to be used for expenses on the creation of transport, utilities and social infrastructure.

Starting from 2021, developers will receive permission to include in non-operating expenses the cost of social infrastructure facilities that are transferred free of charge into state or municipal ownership (Article 265 of the Tax Code of the Russian Federation).

Why have property taxes increased in 2021?

Since taxes are calculated based on tax rates, benefits and the tax base determined at the regional and municipal levels, the reasons for changes in the amount of taxes in a specific situation can be clarified by the tax office or by contacting the contact center of the Federal Tax Service of Russia (tel. 8-800-222- 22-22). There are also general grounds for changing the tax burden.

For transport tax

The tax increase may be due to the following reasons:

1. changes in tax rates and (or) abolition of benefits, the authority to establish which falls within the competence of the constituent entities of the Russian Federation. Information on tax rates and benefits can be found in the service “Reference information on rates and benefits for property taxes”;
2. application of increasing coefficients when calculating tax for passenger cars with an average cost of 3 million rubles. according to the List of passenger cars with an average cost of 3 million rubles for the tax period 2021 posted on the website of the Ministry of Industry and Trade of Russia;
3. the presence of other grounds (for example, as a result of tax recalculation, loss of the right to apply benefits, receipt of updated information from registration authorities, etc.).

For land tax

The tax increase may be due to the following reasons:

1. changes in tax rates and (or) abolition of benefits, the authority to establish which falls within the competence of representative bodies of municipalities. Information on tax rates and benefits can be found in the service “Reference information on rates and benefits for property taxes”;
2. change in the cadastral value of a land plot, for example, due to the entry into force of new cadastral valuation results, or the transfer of a land plot from one category of land to another, a change in the type of permitted use, clarification of the area. Information on cadastral value can be obtained on the Rosreestr website;
3. the presence of other grounds (for example, as a result of tax recalculation, loss of the right to apply benefits, receipt of updated information from registration authorities, etc.).

For personal property tax

The tax increase may be due to the following reasons:

1. growth of the coefficient by the tax period. According to Art. 408 of the Tax Code of the Russian Federation, in the constituent entities of the Russian Federation, in which in 2021 the procedure for calculating tax based on the cadastral value is applied for objects that are not administrative, business and retail real estate provided for in Art. 378.2 of the Tax Code of the Russian Federation, tax calculation is carried out taking into account the coefficient: 0.2 - in the first period of application of the cadastral value (7 regions); 0.4 – in the second period of application of cadastral value (14 regions, previously in 2021 a coefficient of 0.2 was applied); 0.6 – in the third period of application of cadastral value (21 regions, previously in 2021 a coefficient of 0.4 was applied);
2. growth of the deflator coefficient. According to Art. 404 of the Tax Code of the Russian Federation, in constituent entities of the Russian Federation in which the procedure for calculating tax based on cadastral value is not applied, the inventory value calculated taking into account the deflator coefficient based on data submitted before March 1, 2013 is used as the tax base. The values ​​of the deflator coefficient are determined by the Ministry of Economic Development of Russia: for 2017 - 1.425, for 2021 - 1.481;
3. change in the cadastral value of a property, for example, due to the entry into force of new cadastral valuation results, or a change in the type of permitted use or purpose of the property. Information on cadastral value can be obtained on the Rosreestr website;
4. changing tax rates or canceling benefits, the authority to establish which falls within the competence of representative bodies of municipalities. Information on tax rates and benefits can be found in the service “Reference information on rates and benefits for property taxes”;

The procedure for recording tolls for heavy trucks

This procedure has changed since January 1, 2021. Payments for damage to roads for trucks with a lifting capacity of more than 200 tons were allowed to be taken into account in income tax expenses. Previously, the restriction was introduced by Art. 270 of the Tax Code of the Russian Federation, transport tax was included in expenses and payments for damage to roads were counted against transport tax. If it was greater, the difference could be taken into account in costs.

From 2021, transport tax and payment for damage to roads are paid separately; two payments must be taken into account in parallel in expenses for income tax (clause 4 of article 2 of the Federal Law of July 3, 2016 No. 249-FZ).

Dates for entry into force of standards

New accounting standards have been in preparation for several years. The third program is now in effect - Order of the Ministry of Finance dated April 18, 2018 No. 83n “On approval of the program for the development of federal accounting standards for 2018-2020.”

New standards:

• Reserves
• Intangible assets
• Rent
• Fixed assets
• Unfinished capital investments
• Accounts receivable and payable (including debt costs)
• Documents and document flow in accounting
• Income
• Non-profit activities
• Financial statements
• Participation in affiliated organizations and joint activities
• Expenses
• Financial instruments
• Mining

Standards that have already changed:

• PBU 18/02 “Accounting for corporate income tax calculations” (changes greatly)
• PBU 13/2000 “Accounting for state aid” (changes slightly)
• PBU 16/02 “Information on discontinued activities”

PBU 18/02 “Accounting for corporate income tax calculations” states that if an organization is faced with unregulated accounting elements, it must develop them independently. How to do it?

International Financial Reporting Standards (IFRS) or industry standards or guidelines can be used as a guide. The authors of such recommendations may be developers of draft standards:

• Accounting Development Fund “National non-state accounting regulator “Accounting Methodological Center”
• Non-profit partnership “Institute of Professional Accountants and Auditors of Russia” (periodically publishes brochures on various areas of accounting)
• Foundation "National Organization for Financial Accounting and Reporting Standards"

Reporting from the 2021 tax period

Declarations on transport and land taxes are cancelled.

Transport and land taxes for organizations will be calculated by the tax office as for citizens, based on the data available to them.

The changes will affect the property tax declaration (Federal Law dated April 15, 2019 No. 63-FZ). It is necessary to set up checkpoints for organizations. If it differs from the real estate checkpoint, the real estate checkpoint should be indicated.

Starting from 2021, there is no need to submit advance payment calculations.

Since 2021, transport at the federal level as movable property is not subject to property tax.

To determine whether equipment belongs to movable or immovable property, several signs must be taken into account. The pit, the connection of the object to the ground, the foundation for the object, utilities and electricity are supplied to the objects - these are signs of real estate. Real estate cannot be moved to another location without causing damage to it. For example, if the equipment is screwed into the floor and can be moved without being damaged, it is movable property. There will be no property tax.

Inseparable improvements are often made to rented premises. If new walls appear, the thickness increases, the characteristics of the main asset change (during repairs, the characteristics of the object do not change after the work) - these are signs of inseparable improvements. They are also subject to property taxes. (Letter of the Ministry of Finance of the Russian Federation dated 04/16/2019 No. 03-05-05-01/27085; Letter of the Ministry of Finance of the Russian Federation dated 01/09/2019 No. 03-05-05-01/52).

Property tax is an expense for income taxes.

What is a tax notice and how to comply with it?

The responsibility for calculating the amount of personal income tax for individual taxpayers (in relation to a number of incomes for which the tax agent did not withhold the amount of personal income tax), transport tax, land tax, and personal property tax is assigned to the tax authorities (Article 52 of the Tax Code). Code of the Russian Federation).

In this regard, the tax authority sends a tax notice to the taxpayer no later than 30 days before the due date for tax payment. The tax notice form was approved by order of the Federal Tax Service of Russia dated 09/07/2016 No. ММВ-7-11/ [email protected] (as amended by orders of the Federal Tax Service of Russia dated 01/15/2018 No. ММВ-7-21/ [email protected] , dated 12/18/2018 No. ММВ -7-21/ [email protected] )

Starting from 2021, the tax notice form contains details for transferring taxes to the budget system of the Russian Federation. In this case, a separate payment document (receipt) is not sent .

The tax payable by individuals in relation to real estate and (or) vehicles is calculated by the tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice.

How to receive a tax notice?

If the total amount of taxes calculated by the tax authority is less than 100 rubles, a tax notice is not sent to the taxpayer, except in the case of sending a tax notice in a calendar year, after which the tax authority loses the opportunity to send a tax notice.

From 2021, recalculation of the amounts of previously calculated land tax and property tax for individuals is not carried out if it entails an increase in the previously paid amounts of these taxes.

A tax notice can be delivered to an individual (his authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels or through the “Taxpayer’s Personal Account”. If a tax notice is sent by registered mail, the tax notice is considered received after six days from the date of sending the registered letter.

For users of the “Taxpayer’s Personal Account”, a tax notice is posted in the “Taxpayer’s Personal Account” and is not duplicated by mail, except in cases where the user of the “Taxpayer’s Personal Account” receives a notification about the need to receive documents on paper.

The tax notice for the tax period 2021 is sent in 2021 and must be executed (with the payment of the taxes specified in it to the budget system) no later than December 2, 2019.

New rules for filling out waybills

The rules came into force on March 1, 2021.

Expenses for income tax must be documented by waybills.

Waybills can no longer be issued for a month. They need to be issued for every shift and every flight. If there were several flights in a day, the waybill will be issued for the whole day for the first flight.

If an employee travels to another city and his flight covers several days, one waybill will be issued for them. If the flights are different every day, the waybills must be updated every day. This is enough to confirm expenses for income tax purposes.

Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 does not contain a requirement to reflect the route, but you have the right to add additional details confirming your expenses.

You need to indicate where the car was coming from and where it was going, describe in detail what is considered a flight, and indicate the amount of gasoline and how much of it was spent.

Gasoline standards can be taken from suppliers' documents on vehicles, which indicate the rationing of gasoline for income tax consumption. This is a safe amount, it must be taken into account exactly according to the norms, then the expenses for income tax will be confirmed.

Among the mandatory details is a mark on the technical condition of the vehicle, which must be placed by a specially trained mechanic before each trip. If a car transports cargo and people, markings are required. If only a driver with documents is driving, you can try to prove that a daily technical condition mark is not necessary.

If, due to problems with technical inspection and medical examination, the tax office has withdrawn expenses for income tax, you can try to challenge this in court. If the route and flight are not registered, the income tax expenses will not be economically justified.

Other innovations

What changes in tax legislation in 2021 can be highlighted, in addition to those discussed above regarding the main taxes for business entities and individuals? Other notable innovations include the following.

*** Considering what tax changes will be in 2019, we should separately dwell on the fact that as of July 1, 2019, the current deferments for the implementation of online cash registers at enterprises - established by Art. 7 of the Law of July 3, 2016 No. 290-FZ. Those businesses that do not fall under permanent exceptions (defined, in particular, in paragraph 2 of Article 2 of the Law “On CCP” dated May 22, 2003 No. 54-FZ) should promptly install online cash registers.

VAT changes

From January 1, 2021, a new VAT rate is in effect: 20% – the basic rate, 10% – for certain types of goods and services

Due to the new rate, a new VAT declaration was introduced. In order not to make a mistake when preparing it, you can write down the control ratio.

The Federal Tax Service may specify many documents in its requirements for each declaration. If you do not have time to provide these documents, you can explain the situation to the tax office and ask for an installment plan by writing a notice.

Letter No. ED-4-15/ [email protected] explains how to act if the inspection identified discrepancies in VAT declarations and invoice logs and demanded clarification. It deciphers error codes from requirements or violations that require clarification or documentation.

The new rate should be applied if goods, works and services are shipped starting from January 1, 2021

The control ratios in the new declaration form are discussed in the Letter of the Federal Tax Service of the Russian Federation dated March 19, 2019 No. SD-4-3/ [email protected]

Error correction

A tax error can be corrected without submitting an updated return in the current period (Article 54 of the Tax Code of the Russian Federation). If you did not record income tax expenses in the previous period, you can do so in the current period. The VAT deduction can be carried forward independently for three years (Articles 171 and 172 of the Tax Code of the Russian Federation).

If you made an extra charge and the tax office pointed out an error, you have the right to correct it without filing an updated declaration (Letter of the Ministry of Finance of the Russian Federation dated June 18, 2019 No. 03-03-06/1/44236).

Tool for checking counterparties

The “Transparent Business” service has appeared on the tax website, where you can check yourself by TIN and region and see the size of your safe tax burden. The percentages will be indicated and how many VAT deductions can be claimed depending on the amount. In 2021, the tax office published such plans on its website.

The size of safe tax loads allows you to reduce the risks of an on-site tax audit. If you are offered to take a share of the VAT deduction of 86-89%, this is the norm, 95-96% is too large an amount.

Tax audits

You should remember the Order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06/ [email protected] “On approval of the Concept of the planning system for on-site tax audits.”

The share of VAT deductions from the amount of tax accrued from the tax base must be below 89% for a period of 12 months. If the share is larger, you can transfer the VAT deduction to subsequent tax periods.

You can compare the indicators from the order of the Federal Tax Service and the innovations on the tax website and use an indicator that is more stringent and safer for the taxpayer.

Assess your financial condition and find out about upcoming inspections by the Federal Tax Service, Pension Fund, Social Insurance Fund, Rospotrebnadzor, labor inspectorate, etc.

To learn more

The Federal Tax Service website lists industry average wages. Since 2017, the tax office has been checking insurance premiums, VAT, profit and personal income tax in the aggregate. In the Transparent Business service, you can check counterparties by taxation regime, number, revenue, tax burden, and insurance premiums. This will allow you to work as safely as possible.

Those who import goods from the Eurasian Union need to pay attention to the new product codes that are associated with the CTD; they must be indicated on invoices in VAT returns. The list has not yet been approved. It is planned that additional codes will need to be added for household appliances and children's products.

How to take advantage of the benefit: step-by-step instructions

Step 1 Check whether the benefit is included in the tax notice. To do this, study the contents of the columns “Amount of tax benefits” (for all property taxes) and “Tax-free amount” (for land tax)” in the tax notice.

Step 2 If benefits are not indicated in the tax notice, it is necessary to find out whether the taxpayer belongs to the categories of persons entitled to benefits for objects in the tax notice
for transport tax.
At the federal level, tax exemption is provided for in Art. 361.1 of the Tax Code of the Russian Federation for owners of vehicles with a permissible maximum weight of over 12 tons, registered in the register of vehicles of the Platon toll collection system.

At the regional level - by the laws of the constituent entities of the Russian Federation also for other preferential categories of taxpayers (disabled people, veterans, large families, etc.).

Information on tax rates, tax benefits and tax deductions (for all types of taxes in all municipalities) can be found in the service “Reference information on rates and benefits for property taxes”, or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia ( tel. 8-800–222-22-22).
for land tax
There is a federal benefit that reduces the tax base by the cadastral value of 600 square meters of one land plot. The benefit can be used by land owners belonging to the following categories: pensioners; disabled people of groups I and II; disabled since childhood; veterans of the Great Patriotic War and military operations; Heroes of the Soviet Union, Heroes of the Russian Federation, persons with three or more minor children, and other categories of citizens specified in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.

Additional benefits are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) at the location of the land plots.

Information on tax rates, tax benefits and tax deductions (for all types of taxes in all municipalities) can be found in the service “Reference information on rates and benefits for property taxes”, or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia ( tel. 8-800–222-22-22).
for personal property tax
At the federal level, benefits are provided for 15 categories of taxpayers (pensioners, disabled people, veterans, military personnel, owners of household buildings up to 50 sq.m., etc.). In accordance with Art. 407 of the Tax Code of the Russian Federation, a benefit is provided in the amount of tax payable in relation to an object not used in business activities .

The benefit is provided at the choice of the taxpayer in relation to one object of each type:

1. apartment or room;
2. House;
3. premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation;
4. economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation;
5. garage or parking space.

From the 2021 tax period, persons with three or more minor children are provided with additional tax deductions that reduce the amount of tax on the cadastral value of 5 sq.m of the total area of ​​an apartment, part of an apartment, room and 7 sq.m of the total area of ​​a residential building, part of a residential building per each minor child.
Additional benefits may be established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) at the location of the taxable property.

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Information on tax rates, tax benefits and tax deductions (for all types of taxes in all municipalities) can be found in the service “Reference information on rates and benefits for property taxes”, or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia ( tel. 8-800–222-22-22).

Step 3 Having made sure that the taxpayer belongs to the categories of persons entitled to a tax benefit, but the benefit is not taken into account in the tax notice, it is necessary to submit an application in the prescribed form (order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / [email protected] ) on providing benefits for transport tax, land tax, and property tax for individuals.

If an application for a tax benefit was sent to the tax authority and it did not indicate that the benefit would be used for a limited period, there is no need to resubmit the application.

You can submit an application for a tax benefit to the tax authority in any convenient way: through the “Taxpayer’s Personal Account”; by postal message; by personally contacting any tax office; through an authorized MFC.

Mandatory labeling of goods

By 2024, Russia will completely switch to mandatory product labeling. Everyone involved in sales will work only in the electronic document management system. This will allow the tax office to read the information automatically.

Mandatory labeling has already been introduced for some market participants. In 2021, shoes, medicines, tobacco products, some types of clothing, as well as light industry products (the full list can be found in Decree of the Government of the Russian Federation dated April 28, 2018 No. 792-R) are partly transferred to mandatory labeling. Manufacturers, importers, retail stores, and wholesalers will have to put a marking code (including on primary documents, which must be electronic).

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If earlier the VAT program showed only gaps in declarations and the accrual of deductions, then later, when it was changed, the connection with the bank became visible - whether VAT was ultimately paid or not. Due to marking, the program will automatically read information on purchases and sales.

In 2021, a tax monitoring window was introduced for the largest taxpayers, whose revenue exceeds 3 billion rubles, and the amount of federal taxes is 300 million rubles. Later it may be extended to other market participants.

Bad debts

In accordance with Part 3 of Art. 2 Federal Law No. 125 dated 06/06/2019, paragraph 2 of Art. 266 of the Tax Code is supplemented with a new paragraph.

From June 7, 2021, canceled debt obligations to financial organizations are recognized as bad. The list of obligations covered by the paragraph and terminated in whole or in part is established by an act of the Government of the Russian Federation on the basis of Part 3 of Art. 5 Federal Law No. 263 dated July 29, 2018.

Bad debts on the grounds listed in paragraph 2 of Art. 266 of the Law are recognized when determining the tax base in the period after 01/01/2018 (Part 4 of Article 3 of Federal Law No. 125). Among them are obligations with an expired statute of limitations, terminated on the basis of a court order and recognition of bankruptcy, abolished due to the impossibility of establishing the location of the debtor, the absence of property for collection, etc.

Return of goods from April 1, 2021

In 2021, companies issue invoices when returning goods under new rules. The supplier issues an adjustment invoice (Letter of the Federal Tax Service of the Russian Federation dated October 23, 2018 No. SD-4-3 / [email protected] ).

These rules became mandatory from April 1, 2021 (Resolution of the Government of the Russian Federation of January 19, 2019 No. 15).

For 2021, a VAT rate of 20% has been introduced. If the product was sold in 2018, and the product is returned in 2021, there should be no return sales. It is necessary to issue adjustment invoices regardless of whether the buyer took this product into account on the balance sheet or not and for what reasons the return occurs.

If you sold a product in the first quarter of 2021 at a VAT rate of 20%, and the buyer later decided to return it and issue an invoice for the return sale, then this is incorrect. In the first quarter of 2019, according to letters from the Ministry of Finance, adjustment invoices should have already been used.

It is best to issue any returns through adjustment invoices, regardless of whether the buyer took the goods into account on the balance sheet or not. There should be no reverse implementation.

According to Letter of the Ministry of Finance of the Russian Federation dated November 6, 2018 No. 03-03-06/1/79496, if the buyer has registered the goods, he must issue reverse sales for income tax, and adjustment invoices for VAT.

If you have completed a reverse sale, the seller will be deducted VAT. When a return occurs under a separate agreement, there may be a reverse sale and the buyer will issue invoices on his own behalf. If a separate agreement has not been concluded, the return is issued only by adjustment invoices (Letter of the Ministry of Finance of the Russian Federation dated April 10, 2019 No. 03-07-09/25208).

New taxes from January 1, 2021

The government will test a self-employment tax at the beginning of the year. The concept of “self-employed” includes all individual entrepreneurs who work for themselves, without having employees under their command. Payment of taxes for self-employed persons on types of activities is carried out according to a simplified scheme.

Now in Russia there are about 15 million people who receive income and are not registered as individual entrepreneurs. These include:

• persons selling products produced at home;
• home-based seamstresses;
• taxi drivers using their own vehicles, as well as those who rent them;
• copywriters, designers working from home;
• photographers;
• masters providing salon services at home;
• craftsmen providing installation and installation services;
• persons renting out their living space.

First of all, the tax will be implemented in such regions as Moscow, Tatarstan and Kaluga. If a self-employed employee works with private individuals, the tax rate will be 3%. Entrepreneurs working with legal entities will be subject to a 6% tax. The annual income of self-employed persons should not exceed 10 million rubles. If the designated annual amount is exceeded, the activities are taxed according to the standard fiscal scheme.

From 2021, new taxes will affect not only self-employed persons who do not have people under their supervision. So, from the beginning of 2021, a bill on the deduction of taxes from employed persons to the non-state Pension Fund will be considered. From the time the law comes into force, mandatory non-state pension funds will be formed, to which taxes will be deducted from each employed employee.

However, the draft provides that tax obligations will fall on the employer, and the employee will act as the third party in signing a tripartite agreement between the NPF employer and the employee. Employers whose employees work in hazardous work or in hazardous conditions are required to contribute up to 4% to a non-state fund for each employee. This increases the amount of payments upon employee retirement.

Currently, two schemes are being considered according to which taxation can be carried out:

• create a fixed rate (from 2021 – 1%);
• the rate will vary depending on the number of employees.

The tax rate will gradually increase over the next five years. Already in 2025, the rate is predicted to increase to 3% and will cover individual entrepreneurs with more than 100 employees.

In parallel with the introduction of new taxes in 2021, the state plans to gradually transfer citizens to the funded pension system. Thus, receiving pensions will be subject to two mandatory conditions:

• the appropriate age for receiving pensions;
• contributions to the non-state Pension Fund for a period established by the state.

Exporters were allowed to charge VAT at regular rates

Exporters may waive the 0% rate on export supplies and certain export-related services. To refuse, you need to submit an application to the tax office, and you can refuse for a period of at least 12 months in relation to all export transactions for which VAT was allowed to be charged. You can submit your application no later than the 1st day of the quarter from which the exporter waives the zero rate.

The change was introduced for exporters with small export operations, mainly Russian sales, who find it difficult to separately account for input VAT.

Commodities

If you do not sell raw materials, you have the right to deduct VAT immediately, before submitting a package of documents confirming the export to the tax office.

Since July 2021, the list of raw materials has been reduced. Now some entrepreneurs will be able to claim VAT deductions immediately.

Works and services for export are subject to VAT at a rate of 0% (Article 165 of the Tax Code of the Russian Federation).

When claiming a VAT deduction, you do not have to keep separate records. If there are transactions without VAT (the list can be found in Article 149 of the Tax Code of the Russian Federation), separate accounting is maintained, but the proportion of VAT and non-VAT transactions is calculated.

Export of works and services is included in VAT transactions (Federal Law dated April 15, 2019 No. 63-FZ).

From July 2021, there is no need to charge VAT on the gratuitous transfer of real estate to the state treasury.

Sales of palm oil are subject to VAT at a rate of 20% from October 2021; a VAT rate of 10% is applied to sales of fruits and berries (Federal Law No. 268-FZ dated August 2, 2019).

If goods, works and services are donated as part of charity, these amounts are not subject to VAT. To confirm the benefit, you need an agreement on gratuitous transfer and an act of acceptance of the transfer or another document proving that the individual entrepreneur or legal entity receives assets (Federal Law dated July 26, 2019 No. 210-FZ).

VAT is not charged for charitable activities (Federal Law dated August 11, 1995 No. 135-FZ). The one who receives the goods must meet the criteria set out in the law, then VAT will not be charged.