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Reserve for future expenses for payment of bonuses

Companies have the right to create reserves in tax accounting for future expenses for the payment of bonuses.
We are talking about bonuses for length of service and based on the results of work for the year. Article 324.1 of the Tax Code of the Russian Federation is devoted to such reserves. But this article talks about reserves not only for the payment of bonuses, but also for upcoming vacations. Moreover, all the rules apply specifically to vacations. The procedure for calculation, inventory and write-off is given for them. And only in paragraph 6 of this article there is a short mention: a similar procedure applies to bonuses.

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However, as practice has shown, it is difficult to use the same rules for vacations and bonuses. After all, vacation pay is paid in the same year in which the vacation was granted. And bonuses for the year - next year (for more details, see “Reserves for the payment of remuneration at the end of the year: deceptive simplicity”).

Lawmakers have made things easier for accountants. From January 2021, a new paragraph 7 of Article 324.1 of the Tax Code of the Russian Federation will come into force. It sets out a clear algorithm for reserves for the payment of remuneration. According to the amendments, an inventory of this reserve will need to be carried out before submitting an interim or annual income tax return.

REFERENCE

Let us remind you that the interim profit declaration is submitted no later than the 28th day of the month following the reporting period. Annual declaration - no later than March 28 of the next year (Article 289 of the Tax Code of the Russian Federation).

Next, you need to compare the two values. The first is the amount of bonuses accrued before the inventory date (this does not include bonuses that were written off from the reserve created in the previous tax period). The second is the amount of the reserve as of the end of the reporting or tax period. Then you need to act according to the circumstances:

• if the first value is greater than the second, then the excess must be included in the expenses of the reporting (tax) period;
• if the second value is greater than the first, then the excess must be included in the income of the reporting (tax) period.

Let us add that in accounting (as well as in tax) accounting, the creation of a reserve for the payment of bonuses is a right, not an obligation of the company. Therefore, organizations usually do this: either they form such reserves both in OU and in BU, or they do not form them anywhere. Either option is correct. The main thing is to reflect it in the accounting policies. For information on how to compile it, see “Accounting policies of the organization: samples for 2021, how to compile, examples.”

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Residual value of an intangible asset

Before the adoption of the commented amendments, the Tax Code determined only the initial cost of an intangible asset. From January 2021, there will be a definition of residual value. This is the difference between the original cost and the amount of depreciation accrued during the period of operation (new edition of clause 3 of Article 257 of the Tax Code of the Russian Federation).

Plus, it will be clearly stated that when selling intangible assets, proceeds from the sale can be reduced by the residual value. If an investment deduction has been applied to such an asset sold before the expiration of its useful life, you must proceed as follows. First, restore the corresponding part of the income tax. And only after that, reduce the income from the sale of intangible assets by its original cost (new editions of subparagraph 1 and subparagraph 4, paragraph 1, article 268 of the Tax Code of the Russian Federation).

Income tax.

For another five years, it will not be possible to completely write off old losses. The law now allows companies to reduce their income tax base for losses from previous years by no more than 50 percent. The restriction was supposed to be lifted in 2021 (clause 2.1 of Article 283 of the Tax Code). But the 50% loss carryforward will remain until 2024 inclusive.

Starting from 2021, the Ministry of Finance plans a positive change in income tax for educational and medical organizations. Now companies from these two areas apply a zero profit tax rate (Article 284 of the Tax Code). They wanted to abolish it in 2021 (Article 5 of Federal Law No. 395-FZ dated December 28, 2010). They plan to make the 0 percent rate permanent.

How to stop tax accrual if an individual’s property or transport is destroyed

A number of amendments are devoted to the calculation of transport tax, as well as property tax for individuals in the situation of death or destruction of taxable objects.

Transport tax

Previously, the Tax Code did not have special rules for the case when a vehicle is destroyed.

Explanations on this matter were given by Federal Tax Service specialists in a letter dated October 25, 2019 No. BS-4-21 / [email protected] Officials said: when a car is destroyed, its owner must submit an application to the inspectorate and attach supporting documents to it. Then the accrual of transport tax will be stopped (see “The car is destroyed or seized: how to pay transport tax?”). The recommended application form is given in the letter of the Federal Tax Service dated March 18, 2020 No. BS-4-21 / [email protected] (see “The Federal Tax Service approved the application form for the death of a taxable object for transport tax”).

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Starting in January 2021, the Tax Code will include provisions that deal with the loss or destruction of vehicles. New paragraph 3.1 of Article 362 of the Tax Code of the Russian Federation states: taxation ceases on the 1st day of the month of destruction (destruction) of transport. The owner of the lost vehicle submits an application to any Federal Tax Service of his choice. Individuals can also transfer it through the multifunctional public services center. The form and electronic format of the application, as well as the procedure for filling it out, will be approved by the Federal Tax Service. Until this happens, you can submit an application in free form indicating the month of death or destruction of the transport (Clause 16, Article 9 of Law No. 374-FZ).

The application must be accompanied by documents confirming the fact of the destruction of the object. If they are missing, no problem. The inspectors themselves will make a request to the relevant departments or contact persons who have information.

Tax authorities are given 30 working days from the date of receipt to consider the application. If you had to request information about the destruction of a vehicle, the period is allowed to be extended for another 30 days. Next, employees of the Federal Tax Service are required to notify the taxpayer of their decision: to terminate the accrual of transport tax, or to refuse.

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Property tax for individuals

There are already rules in force that the accrual of property taxes on individuals stops on the 1st day of the month of the destruction of the property. And that the owner must write a statement and attach supporting documents to it. If they are absent, the inspection itself will request the missing information (clause 2.1 of Article 408 of the Tax Code of the Russian Federation). The form and format of the application were approved by order of the Federal Tax Service dated May 24, 2019 No. ММВ-7-21/ [email protected] (see “Application for the destruction of an individual’s real estate property can now be submitted in electronic form”).

But until now, the time frame within which the inspectorate is obliged to consider the application has not been specified. In January 2021, a new version of paragraph 2.1 of Article 408 of the Tax Code of the Russian Federation will come into force. According to the amendments, tax authorities are given 30 working days to review this document. And if you have to request information about the destruction of real estate, this period can be extended by 30 days. Then employees of the Federal Tax Service will notify the taxpayer of the results of consideration of the application: termination of tax accrual, or refusal.

Changes in tax legislation - 2021 for employers

There are several tax innovations for employers. The most significant ones relate to changes in the procedure for submitting salary reports: calculation of 6-NDFL, 2-NDFL certificates and calculation of insurance premiums. They will affect everyone who has employees.

Firstly, the deadline for submitting 6-NDFL and 2-NDFL has been reduced by a month. The deadline is now March 1st instead of April 1st. Secondly, the threshold for the number of people giving the right to submit salary reports on paper has been reduced to 10 people. And thirdly, the merging of 2-NDFL certificates with the 6-NDFL calculation is coming. But this will only happen in 2021.

It is quite possible that from 2021, “children’s” deductions for personal income tax and the amount of income within which they are provided will increase.

For organizations that have divisions, certain concessions are provided:

• the possibility of centralized reporting and payment of personal income tax, subject to a number of conditions;
• changes in the procedure for paying contributions for employees of the OP.

And, by the way, the new size of the maximum base for contributions and the rates of insurance premiums for injuries for 2021 are already known.

Recalculation of “property” taxes when the value of an object changes

The Tax Code establishes algorithms for the recalculation of corporate property tax, personal property tax and land tax. Recalculation is done if the cadastral value of the property has changed. For different cases, different scenarios are provided (see table; for more details, see “Amendments to the Tax Code of the Russian Federation: what has changed in the calculation of property tax for organizations, property tax for individuals and land tax”).

Table

Rules for recalculation of “property” taxes due to changes in cadastral value (valid in 2020)

From January 2021, the recalculation rules will change. There will be two cases when it is necessary to recalculate the tax due to adjustment of the cadastral value.

The first case: the cadastral value of the object changes due to the fact that its market value has been established. Then it is necessary to recalculate the tax retroactively for all periods during which the variable cadastral value was applied (new editions of clause 15 of article 378.2, clause 2 of article 403, clause 1.1 of article 391 of the Tax Code of the Russian Federation).

The second case: the cadastral value changes due to changes in the characteristics of the object. The calculation algorithm is as follows (new editions of clause 5.1 of Article 382, ​​clause 5.1 of Article 408, clause 7.1 of Article 396 of the Tax Code of the Russian Federation):

• for the period from January 1 to the date of change, the tax amount is calculated based on the previous cadastral value, taking into account the coefficient. It is equal to the number of full months that have passed from January 1 to the specified date, divided by the number of calendar months in the tax period. If the change occurred after the 15th day, the current month is considered a full month;
• for the period from the date of change to December 31, the tax amount is calculated based on the changed cadastral value taking into account the coefficient. It is equal to the number of full months that have passed from the specified date to the end of the tax period, divided by the number of calendar months in the tax period. If the change occurs on or before the 15th, the current month is counted as a full month.

Cancellation of reporting on average headcount and taxes

According to changes in the Tax Code of the Russian Federation, 4 reporting forms will be canceled from 2021. In particular, you no longer have to submit reports for 2021:

1. transport tax declaration;
2. land tax declaration;
3. information about the average number of employees.

But the fourth reporting form will need to be submitted to the Federal Tax Service for the last time before March 1, 2021 - this is Form 2-NDFL for 2020

. You will no longer have to submit 2-personal income tax in 2022 based on reporting for 2021.

Declarations on transport and land taxes are not required to be submitted to the Federal Tax Service

, since from 2021 such calculations are made by tax inspectors. They are the ones who send the declaration to the taxpayer’s address. If errors or inaccuracies are found in the declaration, the organization will have to report this to the Federal Tax Service. Only after this the tax will be recalculated.

Information on the average number of employees from 2021 will now be reflected in the calculation of insurance premiums (in a new form). Therefore, the Federal Tax Service exempted enterprises from submitting this type of reporting.

The Federal Tax Service will see the average number of employees for 2021 already in the first DAM,

which is submitted to the tax office using a new form starting with reporting for 2021.

Other amendments to “property” taxes (come into force on January 1, 2021)

1. A new section will appear in the corporate property tax return. It will need to indicate the average annual value of movable property (new edition of paragraph 1 of Article 386 of the Tax Code of the Russian Federation). This norm should be applied when filling out the declaration for 2021 (Clause 13, Article 9 of Law No. 374-FZ). Let us remind you that movable objects are not subject to property tax. Therefore, information about them will obviously be for reference only.

2. A period has been established during which the Federal Tax Service has the right to consider a notice of submission of a unified report on the property tax of organizations in relation to several objects. A company has the right to submit it if its real estate is located in different places, but on the territory of one subject of the Russian Federation. You can submit a single declaration if the tax for all objects is calculated at the average annual cost and is fully credited to the regional budget without deductions to local budgets (for more details, see “The form of notification on the submission of general property tax reporting for an organization and its branches has been approved”) .

Inspectors are given 30 working days from the date of receipt to review the notification. In some cases, it is allowed to extend the period for another 30 days (new edition of clause 1.1 of Article 386 of the Tax Code of the Russian Federation).

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3. A period has been established during which the Federal Tax Service has the right to consider the notification of the selected land plot. It is submitted by individuals from preferential categories (pensioners, heroes of Russia, etc.) who own several plots of land. Such persons have the right to receive a land tax benefit for one of the plots. The size of the benefit is equal to the cadastral value of 600 square meters. m. area of ​​land. You must inform the inspectorate about which site has been selected as a preferential site by submitting a notification (see “Deduction for land tax: the notification form for the selected site has been approved”).

Federal Tax Service employees are given 30 working days from the date of its receipt to review the notification. Under certain circumstances, it is permissible to extend the period for another 30 days (new edition of clause 6.1 of Article 391 of the Tax Code of the Russian Federation).

4. A period has been established during which the inspectorate can consider a notification of selected objects for applying the property tax benefit for individuals. It is submitted by persons from preferential categories (heroes of Russia, disabled people since childhood, etc.) who own several properties. Such persons have the right to receive benefits for one of the objects. You should inform the Federal Tax Service about your choice by submitting a notification.

Inspectors must review the notice within 30 working days from the date of receipt. Under certain circumstances, it is permissible to extend the period for another 30 days (new edition of paragraph 7 of Article 407 of the Tax Code of the Russian Federation).

5. Another transition period rule has been introduced for the property tax of individuals. It is intended for objects formed starting from the fourth tax period after the relevant locality switched to calculating tax based on cadastral value. For such objects, the tax for the first tax period in the general case should be calculated taking into account the coefficient of 0.6 (new clause 8.2 of Article 408 of the Tax Code of the Russian Federation). This norm applies to legal relations that arose from the beginning of 2021 (clause 14 of Article 9 of Law No. 374-FZ).

6. A clarification has appeared regarding real estate (offices, shopping centers, etc.) included in the regional list of objects for which corporate property tax is calculated based on cadastral value. Previously, it was not clear how to calculate the tax if the cadastral value was established in the middle of the year. The Ministry of Finance believed that in this case there is no need to pay tax at all (letter dated September 27, 2017 No. 03-05-04-01/62799). Since January 2021, the rule has been in force: in such circumstances, the tax should be calculated at the average annual cost (new editions of paragraph 2 and paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation).

You no longer need to submit a land tax return

The land tax return has been canceled for reporting for 2021. Accountants no longer need to submit a declaration, but they still have the responsibility to calculate taxes and advance payments. The tax office will simultaneously independently calculate the tax based on the data they have. If the tax amount according to the Federal Tax Service is more or less than the amount calculated by the accounting department, the organization can file objections with supporting documents. Responsibility for the correct calculation of land tax remained with the taxpayer, that is, the organization. Effective January 1, 2021. Documents: Clause 26 Art. 1 of Law No. 63-FZ dated April 15, 2019 and Federal Tax Service Order No. MMV-7-21/440 dated September 4, 2019.

Amendments to the first part of the Tax Code (came into force on December 23, 2021)

1. Individuals have the obligation to report to the Federal Tax Service about the presence of objects subject to property tax, transport and land taxes. It arises if a person has never received tax payment notices during the entire period of ownership of the property. And, as a result, he did not pay them. Now this information can be provided through the multifunctional center of public services (new edition of clause 2.1 of Art. Tax Code of the Russian Federation).

2. Individual entrepreneurs received the right to issue a power of attorney to their authorized representative in the form of an electronic document signed with an electronic signature (new edition of clause 3 of Article of the Tax Code of the Russian Federation). For information about the electronic signature of an individual entrepreneur, see the article "".

3. The amount of debt of an individual (without individual entrepreneur status) has been increased, the excess of which gives tax authorities the right to go to court to collect it. Previously it was 3,000 rubles, but now it is 10,000 rubles. The deadline for filing an application depends on how much debt has accrued within three years from the date on which the taxpayer was due to comply with the earliest requirement. If it amounted to 10,000 rubles. or more, tax authorities will go to court within six months from the moment this limit was exceeded, if less - within six months from the date of expiration of the three-year period (new editions of clauses 1 and 2 of Art. Tax Code of the Russian Federation; see “ The amount of arrears that tax authorities will be able to recover from individuals through the court has been increased."

4. It follows from the amendments that a “paper” tax notice will be issued to the taxpayer (his representative) at the inspectorate or at the MFC after submitting an application (it must indicate the method of obtaining the document). The Federal Tax Service has 5 working days from the date the application is received to prepare the notification. If an application has not been received from an individual, the notification will be posted in the taxpayer’s personal account on the Federal Tax Service website, or sent by mail (new edition of clause 4 of Article of the Tax Code of the Russian Federation).

IMPORTANT

You can find out about tax debts and pay them through the taxpayer’s personal account on the Federal Tax Service website.

Obtain an electronic signature to log into the taxpayer’s personal account on the Federal Tax Service website

5. Previously, the period for submitting a demand for payment of arrears was one year from the moment it was identified, if the amount of tax debt (penalties, fines) was equal to: for individuals - less than 500 rubles, for legal entities and individual entrepreneurs - less than 3,000 rubles. Thanks to the amendments, the specified value for everyone, including individuals, will be 3,000 rubles. (new edition of clause 1 of Art. Tax Code of the Russian Federation).

6. A period has been established during which the Federal Tax Service has the right to send a demand for payment of the debt for penalties accrued on the arrears after the day the demand for payment of such arrears was formed. The period is equal to one year from the date of payment of the arrears, or from the day when the amount of penalties exceeded 3,000 rubles. (new edition of clause 1 of Art. Tax Code of the Russian Federation).

7. It is stipulated that the Federal Tax Service, in general, must return the overpaid tax to the bank account specified by the taxpayer in the application for refund (new edition of clause 6 of Article of the Tax Code of the Russian Federation). The same applies to the refund of excessively collected tax (new edition of clause 5 of Article of the Tax Code of the Russian Federation).

8. It is indicated in which case the inspectorate will transfer interest for late tax refunds without the taxpayer’s application. This will happen if interest is accrued on the date of the decision to return the amount of overpaid tax. In all other situations, an application will be required (new edition of clause 10 of Article of the Tax Code of the Russian Federation).

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Amendments to declarations and inspections (apply to declarations submitted after July 1, 2021)

1. If the declaration is submitted by a representative of the taxpayer, he must attach a document confirming his authority. From July 2021, this can be an electronic document signed with an enhanced qualified electronic signature (new edition of clause 5 of Article of the Tax Code of the Russian Federation). The format of such a document and the procedure for sending it will be approved by the Federal Tax Service.

2. During a desk audit, the inspectorate may demand from companies and individual entrepreneurs an explanation of the operations (property) in respect of which the benefit was applied. As well as documents confirming the right to benefits. Thanks to the amendments, it is possible to present the register of documents in electronic form as clarifications. The appropriate form, format and procedure for filling out will be approved by the Federal Tax Service (new edition of clause 6 of Article of the Tax Code of the Russian Federation).

Receive requests from the Federal Tax Service for free and send the requested documents via the Internet

3. A list of reasons is provided for which inspectors will consider reporting unsubmitted. This is the signing of a declaration by an unidentified person; disqualification of the person who endorsed the statements; discrepancy between VAT return indicators and control ratios; and so on. (new clause 4.1 of Art.; see “A list of cases has been defined when reporting will be considered unsubmitted”). The desk audit of such a declaration is terminated. If this declaration has been clarified, then the verification of the source or the previous “clarification” will be resumed at the same time. At the same time, the period of “detention” on the declaration, which is recognized as not submitted, is not included in the period of the resumed inspection (new edition of clause 9.1 of Article of the Tax Code of the Russian Federation).

What taxes and fees will be increased in 2021

In 2021, the minimum wage will increase. The increase in the minimum wage is an annual procedure. Employers whose employees' salaries are less than 12,130 rubles need to increase wages, which will entail an increase in taxes on the payroll fund.

For individual entrepreneurs, the amount of insurance premiums “for oneself”

will increase and amount to 32,448 rubles in the Pension Fund and 8,426 rubles in the FFOMS.

The amount of the single tax on imputed income will increase. This will happen due to an increase in K2 (deflator coefficient), which in 2020 will be 2.009.

Excise taxes on excisable goods will increase

by 10%: cigarettes, alcohol, fuel. The latter will lead to an increase in prices for almost all groups of goods, as well as for travel.

The tax on professional income (for self-employed) will not change and will be:

• 4% if income is received from services to individuals;
• 6% if the income came from individual entrepreneurs and organizations.

From January 1, 2021 you will have to pay real estate tax

, even if it is not recognized as the main means. This amendment directly depends on the regional authorities, so it is necessary to familiarize yourself with local laws on this matter.

Regions will be able to introduce a tax for new real estate, taxed at cadastral value. They will apply to residential premises, garages, parking spaces, unfinished construction projects and facilities located on land plots for personal farming, gardening and gardening.

The maximum base for pension contributions will increase

and contributions for temporary disability. The maximum base in case of temporary disability and in connection with maternity will be 912 thousand rubles, for contributions to compulsory pension insurance - 1,292 thousand rubles. This means that when these amounts are reached, contributions for temporary disability are not accrued, and for compulsory health insurance there will be a reduced rate of 10%. In 2021, the limit was lower.

Rates for small and medium-sized enterprises for negative environmental impact (NEI) will increase. In 2021, a coefficient of 1.08 has been established for the tax payment rates. This change applies to persons registered with Rosprirodnadzor whose activities generate waste.

Recycling fees for many cars will increase

. The changes apply, for example, to new cars and minibuses with no more than 8 passenger seats. Payers of the recycling fee are persons importing or producing vehicles on the territory of Russia, or those persons who purchased a vehicle for which the fee was not paid.

Innovations in personal income tax (come into force on January 1, 2021)

1. Clarifications have been added regarding compensation for expenses for a vacation abroad if a person works and lives in the Far North. The cost of travel or flight of an employee (and non-working members of his family) from the place of departure to the checkpoint across the border of the Russian Federation is exempt from personal income tax. Including to the international airport, where the employee and his family undergo border control. Also, the carriage of luggage weighing up to 30 kg to the specified point is not subject to personal income tax (new edition of subparagraph 1 of article 217 of the Tax Code of the Russian Federation).

2. Travel expenses not subject to personal income tax include a resort tax (new edition of subclause 1 of article 217 of the Tax Code of the Russian Federation).

3. An addition has appeared: personal income tax does not include a lump sum payment, including financial assistance, received by an employee who has established custody of a child. We are talking about the amount issued in the first year after the establishment of guardianship within 50 thousand rubles. per child (new edition of subsection 8 of article 217 of the Tax Code of the Russian Federation).