New 6-NDFL
Accountants are required to submit 6-NDFL calculations for 2021 using a new form. In the new form, if necessary, you should indicate the INN and KPP of the reorganized legal entities, information about the form of reorganization. You will also need to use new codes for places where calculations are submitted.
The procedure for filling out calculations has also changed for accountants. According to the amendments, for the largest taxpayers, the TIN and KPP at the location of the organization should be indicated in accordance with the certificate of registration with the tax authority at the location (5th and 6th category of KPP - “01”). The deadline for submitting the calculation is April 2, 2021 inclusive.
New 2-NDFL
From January 1, 2018, the 2-NDFL certificate will have to be drawn up using a new form. It was approved by order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11/ [email protected]
The update was required so that the legal successors of the converted tax agents could provide information on the income of individuals. The form now requires additional information. For example, about the form of reorganization of a legal entity, as well as about the INN and KPP of the reorganized organizations.
In addition, the certificate must use new codes for types of income and deductions.
Along with this, some information from the form was removed. Thus, in section 2 “Data about an individual - recipient of income”, you no longer need to fill in fields related to the address of residence, and in section 4, investment deductions are excluded from tax deductions.
Changes in personal income tax from 2021
Firstly, it is known that starting from 2021, the Federal Tax Service of Russia is actively preparing the introduction of a new form of 6-NDFL, including updated methods for its calculation. In addition to calculating the tax and changing the format of the document (it will become electronic), the procedure for filling it out will also change.
Secondly, in 2021, new income and deduction codes will appear in 2-NDFL certificates.
Thirdly, the prospect of increasing the personal income tax rate from 13% to 15% has been discussed by the Government since 2021, and, according to many analysts, this amendment will most likely be adopted at the end of 2021. At the same time, officials also propose to fix the amount of the minimum income that will be exempt from personal income tax.
Land tax declaration
To report on land tax for 2021, accountants must use the form approved by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/ [email protected]
In the new declaration, the barcodes have changed, the TIN has been shortened, and the numbering of the lines of section 2 has changed. Lines 090, the tax benefit code in the form of a tax-free amount, and 100, a tax-free amount, have been excluded from the declaration. The provisions relating to individual entrepreneurs, who are exempt from the obligation to submit a declaration, are excluded.
The new form is no longer stamped and does not indicate the type of economic activity code (OKVED). To fill it out correctly, follow the control ratios from the letter of the Federal Tax Service dated July 13, 2017 No. BS-4-21/ [email protected]
Deflator coefficients
Accountants calculating taxes on UTII and PSN in 2021 are required to apply new deflator coefficients. They were established by order of the Ministry of Economic Development of the Russian Federation dated October 30, 2017 No. 579. The K1 coefficient, which adjusts the basic profitability indicator on UTII, was increased. Now it is 1.868.
The deflator coefficient used for the purpose of applying the PSN was also increased. Now, when calculating the potential annual income of an individual entrepreneur on a patent, you need to use a deflator equal to 1.481 (previously - 1.425).
What will change in the VAT industry from 2021?
A potential increase in the VAT rate to 22% from the previously usual rate of 18% - this issue is now being actively discussed by the Government of the Russian Federation, where the idea finds its supporters and opponents. According to analysts, an increase in the VAT rate to 22% could be implemented towards the end of 2021.
In turn, from October 1, 2021, another preferential VAT category with a 0% rate appeared - leasing of medical products with the right to buy (amendment to Article 149 of the Tax Code of the Russian Federation). Also, in 2018, tax benefits for certain industries – agricultural industry, education, medicine, financial sector – will probably continue.
Fixed contributions
When calculating fixed contributions for individual entrepreneurs, accountants no longer need to focus on the minimum wage. This is due to the entry into force of the Federal Law of November 27, 2017 No. 335-FZ from January 1, 2018.
Starting from the new year, if the individual entrepreneur’s income for the year does not exceed 300,000 rubles, then the amount of contributions for the billing period will be 26,545 rubles. If the amount of income exceeds 300,000, then the amount of contributions will be 26,545 rubles plus 1.0% of the amount of income exceeding 300,000 rubles.
New KBK
New BCCs have been prepared for accountants for 2021.
Once again, the list of BCCs was updated by Orders of the Ministry of Finance dated 06/06/2017 No. 84n and 06/09/2017 No. 87n. The new codes apply to excise taxes and interest on bonds of Russian organizations issued during the period from 01/01/2017 to 12/31/2021.
Excise taxes on tobacco products should be paid according to the following new BCCs:
— 182 1 0300 110 — electronic cigarettes;
— 182 1 0300 110 — liquids with nicotine;
- 182 1 0300 110 - tobacco, which is intended for consumption by heating.
For income tax on interest on Russian bonds:
— 182 1 0100 110 – income tax;
— 182 1 0100 110 – for penalties;
— 182 1 0100 110 – for fines.
A separate code is also entered for the resort fee. Let us remind you that the resort fee is established by Federal Law dated July 29, 2017 No. 214-FZ. The fee will be introduced in a number of regions no earlier than May 1, 2021. Its size will not exceed 50 rubles per tourist per day of stay. In subsequent years it can be increased to 100 rubles.
The resort fee in 2021 will need to be paid to the following BCC:
— 000 1 1500 140, where the first three digits indicate the revenue administrator code.
Accounting reporting forms 2021: legislative innovations
Templates for financial statements and rules for their execution are recorded by the Ministry of Finance in order No. 66n dated July 2, 2010. In 2018, this legal act was amended by order No. 41n dated March 6, 2018. It is clarified that the reporting forms given in the document should be used in cases where other samples are not approved by industry or federal accounting standards. The limitation of the scope of application of the document is due to the requirement to unify reporting and requirements for it.
Accounting reporting forms in 2021 were supplemented with a new independent report - “On the intended use of funds” for non-profit organizations. This document has been removed from the balance sheet appendices; in 2021, its template is used as a separate reporting element. The form itself remained the same, but an additional line for explanations appeared in it.
Transport tax declaration
Accountants should report transport tax for 2021 using a new form. It was approved by order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668. The declaration consists of a title page and two sections. They indicate the amount of tax payable and the amount of tax for each car.
The changes mainly affected section 2 of the declaration. It now contains the lines:
— year of manufacture of the vehicle;
— tax deduction code;
- the amount of tax deduction.
In the new form, you can take into account a tax deduction, which reduces the tax by the amount of the payment made in the Platon system. When filling out the declaration, be guided by the control ratios. They are presented in the letter of the Federal Tax Service dated March 3, 2017 No. BS-4-21/ [email protected]
We remind you that the deadline for submitting the declaration is February 1, 2018.
Statistics
Accountants will also report to Rosstat in 2021 using new forms. They were approved, in particular, by orders of Rosstat dated June 21, 2017 No. 417, dated August 1, 2017 No. 509; dated August 21, 2017 No. 541; dated August 30, 2017 No. 562 and No. 563; dated 08/31/2017 No. 564, etc. Among the new forms: 15 annual, 3 quarterly and 5 monthly.
Please note the change in the order of filling out statistical forms P-1, P-2, P-3, P-4 and P-5(M). New instructions for filling them out were approved by Rosstat order No. 772 dated November 22, 2017. Failure to submit reports to statistics faces a serious fine. It is established by Art. 13.19 of the Code of Administrative Offenses of the Russian Federation and can amount to up to 70 thousand rubles. For repeated violation, a fine of up to 150,000 rubles is provided.
In order not to miss the deadlines for submitting statistical reports, you can use the official Rosstat service - statreg.gks.ru. Here you will need to fill in the fields “Notification Type”, TIN and enter the code. The system will issue the name of the organization and a list of statistical forms that it needs to submit, indicating the deadlines for submission.
Insurance payment rates in 2021
According to the amendments adopted the day before to Art. 426 of the Tax Code of the Russian Federation, until 2020 the current tariffs will remain in the insurance payments industry. 30% - this is exactly how much the total rate of insurance premiums will be, where 22% are pension contributions, 5.1% are medical contributions, 2.9% are maternity contributions. Preferential taxation will continue in 2018, according to the law, for IT companies: their total insurance premium rate will be 14%, where 8% will be pension contributions, 4% will be medical contributions, and 2% will be deducted for social insurance.
Declaration of indirect taxes
Starting with December 2021 reporting, accountants must use the updated indirect tax return form. It is applied when importing goods into Russia from member states of the Eurasian Economic Union. The new declaration was approved by order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3/765.
The declaration now has Section 3. It requires indicating the code of the type of excisable product for the production of which ethyl alcohol is imported. The registration number of the notice of payment (exemption from payment) of the advance payment of excise duty is also indicated here.
SZV-STAZH
In 2021, for the first time, accountants will have to send to the Pension Fund information about the insurance experience of employees using the new form SZV-STAZH. The reporting is annual and is submitted for 2017 in relation to each employee working under both an employment contract and a civil law contract. The reporting form is established by Resolution of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p.
It should be remembered that those organizations that employ less than 25 people can report to the Pension Fund on paper. If an organization has 25 or more employees, reporting must be submitted exclusively electronically. For failure to comply with the electronic form, a fine is established under Article 17 of Federal Law No. 27 dated April 1, 1996. The fine is 1000 rubles.
The Pension Fund of Russia began accepting SZV-STAZH in January, the deadline for submitting information is March 1, 2021. If you are late in submitting your reports or make mistakes in them, both the accountant and the organization will be fined. For an organization, the fine is 500 rubles for each employee for whom errors were made or information was not provided. The fine for accountants and management is provided for in Art. 15.33.2 Code of Administrative Offenses of the Russian Federation. It ranges from 300 to 500 rubles.
Tax Law Changes 2021
66 Sverdlovsk region Date of publication: 01/18/2018
Edition: Information and analytical agency "UralBusinessConsulting" Topic: Tax legislation Source: https://urbc.ru/1068074763-zakony-yanvarya-2018.html
With the beginning of 2021, it came into force in Russia a number of legislative changes that are important both for business and for individual citizens. Among them are a “tax amnesty” for individuals and individual entrepreneurs (IP), expanding access to participation in government procurement for small and medium-sized businesses, limiting tax benefits on movable property of organizations, and increasing the minimum wage (minimum wage). The amendments also affected social payments, conditions for citizens’ access to social networks and other areas of life. First of all, we should dwell on the changes in the Tax Code of the Russian Federation. One of the tangible reliefs in this area was the “tax amnesty”, according to which, from January 1, property tax debts accrued as of January 1, 2015 and penalties on them are written off for individuals. Debts of individual entrepreneurs are also considered uncollectible and written off (with the exception of mineral extraction tax, excise taxes and payments for foreign trade). The amendments also provide for the write-off of insurance premium debts accumulated by individual entrepreneurs and individuals engaged in private practice by January 1, 2021. At the same time, on January 1, 2018, amendments came into force that terminated the tax benefit on movable property of organizations. Now all legal entities - owners of movable property using the general taxation system - will be required to pay it. However, a benefit for this type of fee can be established at the regional level, but most entities decided to completely or partially abandon it. In particular, in the Sverdlovsk region, providing a tax benefit on an organization’s movable property for 2021 is possible if two conditions are met: the average monthly salary of employees must not be lower than the Russian average, and the volume of investments in modernization must exceed 100 million rubles. Other companies will have to pay a tax rate of 1.1%. In 2018, the single tax on imputed income (UTII) is also changing. Since January 1, it has increased by 3.9%, the growth will occur due to an increase in the corresponding deflator coefficient. Excise tax rates on powerful cars are also increasing, and their differentiation is being introduced. Thus, the excise tax on cars with engine power from 200 to 300 hp. is now 714 rubles. for 1 hp, from 300 to 400 hp. — 1 thousand 218 rub. for 1 hp, from 400 to 500 hp. — 1 thousand 260 rub. for 1 hp and higher, for cars with a power of more than 500 hp. — 1 thousand 302 rub. for 1 hp Simultaneously with 10 thousand 130 rubles. up to 11 thousand 213 rub. per ton, the excise tax rate on class 5 motor gasoline increases. The rate for gasoline that does not comply with class 5 remained the same - 13 thousand 100 rubles. per ton. The excise tax on diesel fuel increased from 6 thousand 800 to 7 thousand 665 rubles. per ton. Meanwhile, for foreign citizens, from January 1, 2021, a tax free system was introduced in the Russian Federation, which implies a refund of value added tax (VAT) when exporting goods purchased in Russia. Foreigners will be able to receive a document for tax compensation upon request when purchasing goods in the Russian Federation for at least 10 thousand rubles. within one day. VAT refunds can be made within one year. At the same time, compensation for the amount of tax will not be made when purchasing excisable goods and goods from a special list of the Russian government.
Declaration on property tax of organizations
For 2021, the property declaration will need to be submitted to the Federal Tax Service using a new form. It was established by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] Tax authorities will no longer accept a declaration using the old form.
In the new declaration, the barcodes and reporting period codes have changed, the TIN has been shortened, and a new section 2.1 has appeared, “Information about real estate objects taxed at the average annual cost.”
The new section is filled out by legal entities for real estate specified in section 2 of the calculation and taxed at the average annual value.
The declaration must be submitted no later than March 30, 2021. To fill it out correctly, you need to focus on the control ratios. They were published in the letter of the Federal Tax Service dated May 25, 2017 No. BS-4-21/ [email protected]
How will the property of individuals be calculated in 2018?
In 2021, Russians will pay tax on their real estate according to new rules: according to adjustments in tax legislation, this payment will be 0.1% of the cadastral value of the property. The category of taxable objects will include:
- residential properties (private houses, apartments, rooms);
- garages and parking spaces;
- unfinished housing;
- utility buildings up to 50 sq. m, located in summer cottages.
The cadastral price of real estate will be set by specialized specialists in relation to the region, location of the property, terrain conditions, type of construction, etc.
Property rights and R&D
Accountants are allowed not to take into account property rights to the results of intellectual activity identified during the inventory as part of their income. This right was guaranteed by Federal Law No. 166-FZ of July 18, 2017, which amended Article 251 of the Tax Code of the Russian Federation. The new rules apply only to property rights identified in the period from January 1, 2018 to December 31, 2019.
At the same time, accountants are no longer required to submit R&D reports to the INFS. From January 1, it will be enough to place this information in the GIS. But you still have to inform the tax authorities. To do this, the accounting department should use the approved form of information confirming the placement of the report on R&D performed in the state information system.
Increase in minimum wage
From 01/01/2018, it is necessary to make changes to local regulations in order to increase employee earnings to the new federal minimum wage. This is due to the fact that starting from the new year, Federal Law No. 421-FZ of December 28, 2017 increased the minimum wage to 9,489 rubles.
If the employee’s salary is below the minimum wage, the employer will be held liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. The fine for organizations is from 30,000 to 50,000 rubles. Thus, enterprises that pay employees salaries in the amount of the minimum wage are required to increase it. To do this, accounting and management will need to make changes to the staffing table by issuing an appropriate order.
Evasion from paying insurance premiums is a criminal offense
In 2021, failure to pay mandatory insurance premiums may result in criminal prosecution; we are talking about large and especially large debts - from 5 million rubles, incurred by companies after August 10, 2021. Corresponding amendments to criminal legislation were adopted by Federal Law No. 250-FZ of July 29, 2021. In addition to the imposition of large fines (up to 300 thousand rubles), convicts may be subject to forced labor, deprived of the opportunity to engage in certain types of activities, and even serve time in prison.
