The first part of the Tax Code is also called the general part. It contains the main general provisions on taxation: establishes a system of taxes and fees, establishes the rights and obligations of participants in tax relations, describes the rules for calculating and paying fiscal payments, determines the procedure for declaring taxes and monitoring them, and much more.

In 2015, Part I of the Tax Code of the Russian Federation changed, but not much. At the same time, some of the changes are extremely important and you should not miss them.

Innovations on VAT

VAT is perhaps one of the most complex and problematic Russian taxes. It raises perhaps the largest number of questions and conflict situations. Therefore, it is so important to always stay up to date with all the latest amendments regarding its calculation, payment and administration.

We are trying to help you with this, which is why we are telling you about all the changes that have taken place and even upcoming ones.

Changes in tax legislation since 2015 for value added tax are quite large-scale.

Firstly, we now have a new VAT return, which in most cases must be submitted exclusively electronically and within a new deadline, which, by the way, also applies to tax payment.

Secondly, legislators have partially relieved us of the problems with transferring VAT deductions to later periods and with deductions for slightly late invoices.

There are also changes in terms of VAT documentation: someone got rid of the burden of keeping a journal of invoices, and someone got the opportunity to draw up consolidated invoices.

In addition, the powers of tax officials in the VAT chamber have been expanded.

Income tax: significant changes

This tax is paid only by organizations applying the general tax regime. There are enough disputes about it, as well as about VAT. However, most of them are associated not so much with ignorance of tax rules, but with the need to justify and confirm expenses.

Meanwhile, in this case, information about innovations is very significant. And there are a lot of them every year.

So in 2015, the “profitable” chapter of our code also experienced a number of significant changes:

• rationing of interest expenses has ceased to be universal;
• we no longer count sum differences (there are now others instead);
• one of the methods for assessing MP has disappeared from the Tax Code;
• it has become possible to choose between a one-time and equal write-off of the value of property that is not recognized as depreciable;
• tax accounting for assignment of claims has changed;
• the rules for paying advances on profits have been determined for those who have decided to switch from advances on actual profits to the general “advance” procedure;
• The tax rate on dividends has increased;
• the “profitable” declaration was updated.

Novels for special regime officers

Special taxation systems are designed to ease the tax fate of small business entities. It would seem that the desire to simplify the tax process should be supported by the constancy of tax rules. However, “small” chapters of the code are subject to adjustment quite often. This year was no exception. However, in terms of quantity and quality changes in tax legislation 2015 This year, companies and individual entrepreneurs using the simplified tax system and UTII were partly lucky. In essence, they come down to updating special regime declarations and annually establishing the size of deflator coefficients.

Well, and organizations - simplifiers have caught up with impostors in the obligation to pay property tax on “cadastral” objects.

For more information about these and some other changes, see:

New in payroll taxes

By salary taxes we traditionally mean personal income tax and insurance premiums. The latter actually have nothing to do with taxes, but since they are inseparably linked with employee salaries, we decided to allow ourselves such a combination of payments regulated by completely different laws. Let us briefly list the main changes to them.

There are not many innovations in the so-called income tax in 2015. This:

• increasing the rate for dividends;
• “patent” workers are foreigners.

In 2016, we will have a more significant update of Chapter 23 of the Tax Code of the Russian Federation. To make sure you don't miss anything, follow our news. We will inform you about every innovation prepared by legislators.

Organizational property tax: changes 2015

We had only just managed to study the changes of 2014 and get a little comfortable with the new tax calculation based on cadastral value, when in 2015 we received a number of amendments to the new procedure. Moreover, among them there are both beneficial and innovations that complicate the life of some payers.

On the positive side, we note the opportunity to pay tax taking into account the period of ownership of the “cadastral” property. And the disadvantage is the emergence of a new type of object for which tax is paid “according to the cadastre”. There are other changes in “cadastral” taxation and not only, for example, in the levy of tax on certain types of “movable property”.

Changes to other property taxes and more

Other property taxes, such as land and transport, did not escape the hands of the legislator.

For taxpayers who are “physicists”, from January 1, 2015, the deadline for paying these taxes to the budget was reduced by a month. However, the new term did not last long - in 2016, changes are coming in this part again.

"Trade Levy: Changes 2015".

The fee has been introduced only in Moscow for now. But it has already raised many questions in terms of calculation and payment. We are trying to monitor how officials answer these questions. The latest and most important clarifications can be found in the “Trade Fees” section of our website.

On January 1, 2015, the new Law on the payment of property tax for individuals comes into force (Epikhin N.P.)

Date of article posting: 12/15/2014

From this article you will learn:
1. Which properties will be subject to the new property tax.
2. What do entrepreneurs need to do under the simplified tax system in order not to pay the new tax.
3. Where to find a sample application for tax benefits.

On January 1, 2015, Ch. 32 “Property tax for individuals” of the Tax Code of the Russian Federation. The corresponding changes are introduced by Federal Law dated October 4, 2014 N 284-FZ. At the same time, it repeals the previous Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 N 2003-1, which existed for more than 20 years.
The restructuring of legislation will in one way or another affect all citizens, because the majority own apartments, garages, and dachas. And according to the new Law, property tax is calculated not from the inventory value, but from the cadastral value of real estate, which is close to the market value. Therefore, the tax amount will increase. Well, entrepreneurs need to think now about how to protect themselves from rising payments: their personal property, according to the Law, is also subject to taxation. Let's look at how the new rules will be applied.

If you are an entrepreneur. The new Law on the payment of property tax applies to all individuals, including entrepreneurs. Read the article to stay up to date with all changes.

What are the basic rules for calculating property tax for individuals

Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation, which comes into force in 2015, is largely copied from the current Law on taxes on property for individuals dated December 9, 1991 N 2003-1. Thus, taxpayers are individuals who have ownership rights to real estate. In general, the objects of taxation have been preserved, with some clarification.
The tax must be paid in relation to residential buildings and residential premises (apartments, rooms), garages (car spaces), single real estate complexes, unfinished construction projects, as well as other buildings, structures and structures.
Just as before, the tax authorities themselves will calculate the tax. The payment notice and payment slip will be sent by mail - the procedure does not change here. The payment deadline has been slightly delayed. The tax will have to be paid a month earlier - no later than October 1, and not November 1, as in 2014.
Currently, tax is calculated based on inventory value. According to the new Law, the base for calculating tax is equal to the cadastral value of the property. And this is the main difference between the new Law and the old one. After all, the inventory value in practice is several times lower than the market value. This is especially true for old buildings, the inventory value of which includes physical wear and tear. But the inventory value of new houses and apartments is close to the market value (and therefore the cadastral value). From this it is easy to conclude that for owners of new real estate the tax amount will change insignificantly. But owners of old homes can feel the new Law on their wallets.
True, the Law provides for a transition period of several years, during which the tax burden will increase gradually.

Memo. The new property tax for individuals will be calculated from the cadastral value of real estate, which is closer to the market value than the inventory value. Therefore, the tax burden will increase.

When will the new payment rules come into effect?

The property tax law comes into force in 2015. But currently, not all regions have managed to conduct a cadastral valuation of real estate. Therefore, until your home has its own cadastral number, the tax will be calculated at the inventory value according to the old rules. But for those citizens whose property has already been assessed according to the rules of the cadastre, the Law provides for relaxations.
When calculating the tax on the cadastral value of real estate, reduction factors will be applied for four years. The formula for calculation is quite complicated.
In practice, you will need to pay property tax based on 100% of the cadastral value in the fifth year. The countdown begins from the year in which the tax was calculated based on the cadastral value.

Note. Will entrepreneurs using the simplified tax system be exempt from paying the new property tax?
Nadezhda Samkova, leading expert tax consultant, teacher of training courses for tax consultants and professional accountants
- On January 1, 2015, a new chapter comes into force. 32 “Property tax for individuals” of the Tax Code. According to the current legislation, entrepreneurs using the simplified tax system are exempt from paying property tax if they use real estate in business. The question arises: will the benefit also apply to the new property tax, which will be introduced in 2015?
- If everything remains as it is, starting from 2015, only legal entities under the “simplified tax regime” will be required to pay property tax. And then in relation to real estate, the tax base for which is determined as their cadastral value (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Entrepreneurs, as before, will be exempt from paying property tax on individuals, even if the tax base for such objects is calculated as the cadastral value.
However, I would like to emphasize that the benefit for entrepreneurs on the simplified tax system will remain only if in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation will not make any changes. Indeed, according to this norm, entrepreneurs are exempt from paying property tax on property used in business. At the same time, in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation there is no reservation that we are talking about taxes established by the current Law of the Russian Federation of December 9, 1991 N 2003-1 or any other. This means that the benefit for non-payment of tax will continue to apply in 2015, when Ch. 32 of the Tax Code of the Russian Federation.

What tax rates will apply

Tax rates will have to be set by regional authorities. They will have to focus on the maximum rates established by Chapter. 32 of the Tax Code of the Russian Federation. Thus, the tax rate cannot be more than 0.1% in relation to residential buildings, residential premises, unfinished construction of residential buildings, garages and parking spaces.
For real estate that is included in regional cadastral lists, the tax rate is limited to 2%. Lists of such property are approved by regional executive authorities. After which the lists are sent to the inspectorates and posted on the websites of the constituent entities of the Russian Federation or regional ministries of property relations (clause 7 of Article 378.2 of the Tax Code of the Russian Federation). Such lists may include administrative and business centers and shopping centers (complexes) and premises in them. Also, a rate of no more than 2% applies to real estate whose cadastral value exceeds 300 million rubles, regardless of whether the property is included in the regional lists or not.
For other taxable items, a rate of no more than 0.5% is provided.

Will it be possible to take advantage of benefits?

The new Property Tax Law retained some benefits. For example, there is no need to pay tax to Heroes of the Soviet Union and Heroes of the Russian Federation, disabled people of groups I and II, disabled people since childhood, military personnel under certain conditions, etc. The list of beneficiaries is in Art. 407 of the Tax Code of the Russian Federation (comes into force on January 1, 2015).
There is also a kind of benefit - a deduction from the tax base of the social norm for housing. Thus, the cadastral value of an apartment for all taxpayers will be reduced by the cost of 20 square meters. m. The cost of the room is per 10 sq. m. m, residential building - 50 sq. m. That is, the tax will not be calculated on this volume of area.

Why do entrepreneurs not pay tax on real estate used in business?

Real estate owned by businessmen is subject to a new property tax for individuals on a general basis. However, the Tax Code establishes benefits for those entrepreneurs who work on the simplified tax system, UTII or patent and use real estate in their business. The relevant rules on release are prescribed in paragraph 3 of Art. 346.11 (for the simplified tax system), clause 4 of Art. 346.26 of the Tax Code of the Russian Federation (for UTII), clause 10 of Art. 346.43 Tax Code of the Russian Federation (for a patent). It clearly states that an entrepreneur does not pay personal property tax on real estate used in business.
Federal Law of October 4, 2014 N 284-FZ, introducing a new chapter. 32 “Property tax for individuals” of the Tax Code of the Russian Federation does not make any changes to Art. Art. 346.11, 346.26 and 346.43 of the Tax Code of the Russian Federation. This means that benefits for entrepreneurs in the special regime continue to apply. That is, in 2015, if nothing changes, entrepreneurs will continue to be exempt from paying property tax. Thus, in order to exempt a businessman from paying property tax, the following conditions must be met:
- a businessman works on the simplified tax system, UTII or patent;
- the property of a businessman is used in business.

Note! Entrepreneurs who use the simplified tax system are exempt from paying property tax on the real estate they use in business. To receive the benefit, you must submit an application to the inspectorate.

Property tax for individuals is calculated by the Federal Tax Service. Therefore, a businessman must take care in advance to ensure that his real estate involved in business on the simplified tax system does not fall under taxation. To do this, you need to confirm your right to the benefit. But how to do that? Federal Law No. 284-FZ of October 4, 2014 does not establish any procedure for confirming the right to benefits for entrepreneurs on the simplified tax system. In paragraph 6 of Art. 407 of the Tax Code of the Russian Federation, which comes into force on January 1, 2015, speaks only of the general procedure for confirming benefits by citizens, and not by entrepreneurs. Namely: a citizen submits to the inspectorate an application for a benefit and documents confirming the right to a benefit.

However, the current Law on Property Tax (dated 09.12.1991 N 2003-1) did not stipulate a special procedure for confirming the right to a benefit. And entrepreneurs in practice used the explanations given, for example, in Letter of the Federal Tax Service of Russia dated August 19, 2009 N 3-5-04/1290@.
In our opinion, these same recommendations can continue to be used in 2015. So, in order to exempt your property from taxation, submit an application to the Federal Tax Service in any form. In it, list the properties that are exempt from property tax due to the fact that you use them in activities subject to a “simplified” tax. Attach to the application copies of documents confirming the actual use of property in business activities (agreements with suppliers, buyers, tenants, payment documents, etc.).
You need to submit your application as early as possible. The deadline for paying property taxes for 2015 is October 1, 2016. It is clear that tax authorities will calculate the tax and send payment notices before this deadline. Therefore, prepare your documents in advance.

Nuances that require special attention. From January 1, 2015, the Law of the Russian Federation on taxes on property of individuals dated December 9, 1991 N 2003-1 ceases to be in effect. Instead, Sec. 32 “Property tax for individuals” of the Tax Code of the Russian Federation, which was approved by Federal Law dated October 4, 2014 N 284-FZ.
The new property tax for individuals will be calculated from the cadastral, and not from the inventory value of real estate. As a result, the tax burden on citizens will increase.
Entrepreneurs on the simplified tax system, UTII and patent are exempt from paying tax on property involved in the business. To use the benefit, you must submit an application and supporting documents to the inspection.

From January 1, 2015, important amendments to accounting and taxes come into force. The article describes tax changes that accountants must take into account in their work. The review is constantly updated to take into account new changes.

• Tax audits, payment and collection of taxes, bringing to tax liability
  

Federal Law of July 18, 2011 No. 227-FZ, Federal Law of April 2, 2014 No. 52-FZ

Companies that report electronically will have to ensure that they receive electronic documents from the Federal Tax Service and confirm this fact. After the organization receives such a letter, it needs to send within six working days a receipt for receipt of documents via TKS.

If a company is late in filing its declaration by more than 10 days, the tax authorities will be able to block its current account. Operations on the account will also be suspended if the organization does not send confirmation on time that it has received electronic documents from the tax authorities: a requirement to submit documents or explanations and a notification with an invitation to the Federal Tax Service.

When conducting a desk audit of a VAT return (if a declaration with the declared amount of tax to be refunded is submitted or certain contradictions and inconsistencies are identified that indicate an underestimation of the tax payable or an overstatement of the amount of tax to be refunded), the tax authority may inspect the territories, premises, documents and items ( , ).

Individuals will have to report to the inspectorate about objects subject to transport tax, land tax and property tax if for the entire period of ownership of the mentioned real estate or vehicle the taxpayer did not receive notifications and did not pay taxes ().

Bodies that carry out registration of acts of civil status of individuals will be required to report to the tax authorities about the facts of marriage and divorce, establishment of paternity, and the guardianship and trusteeship authorities - about the facts of the establishment and termination of guardianship and trusteeship ().

• Value added tax (Chapter 21 of the Tax Code of the Russian Federation)

Federal Law of June 28, 2013 No. 134-FZ, Federal Law of July 21, 2014 No. 238-FZ

The declaration will need to provide data on invoices on which the company calculated tax and claimed deductions (clause 5.1 of Article 174 of the Tax Code of the Russian Federation). This also applies to simplified organizations that issue VAT invoices. As a result, inspectors will be able to compare the sales book and the purchase book of the supplier and buyer. For example, to identify VAT deductions for transactions with sellers who do not pay taxes to the budget.

Simplified or UTII companies that are intermediaries will need to submit an invoice journal to the tax office via the Internet no later than the 20th day of the month following the reporting quarter. Inspectors will also be able to compare information from the accounting log with the reporting of the principals.

Only intermediaries - commission agents and agents who act on their own behalf, as well as companies that operate under a transport expedition agreement, and developers - will need to keep a journal of invoices. There is no need to register commission invoices in the accounting journal ().

The obligation to keep a log of received and issued invoices is retained for intermediaries, forwarders and developers, including if they are exempt from performing duties related to the calculation and payment of VAT, or are not recognized as VAT payers (clause 3.1 of Article 169 of the Tax Code of the Russian Federation) .

It has been established which documents are included in the VAT return. These are the following documents: the taxpayer’s purchase book and sales book, invoices (clause 5.1 of Article 174 of the Tax Code of the Russian Federation).

Intermediaries, forwarders and developers who are not tax agents must submit to the inspectorate in electronic form a journal of invoices when carrying out intermediary, forwarding or developer activities if they are exempt from duties related to the calculation and payment of VAT, or are not recognized as payers of this tax (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Inspectors will be able to request invoices and other documents (for example, contracts) if they identify contradictions in the company's declaration. Or if the data in the supplier’s declaration or the intermediary’s accounting log does not correspond to the reporting of the buyer or consignor. In this case, inspectors will have the right to request documents if the identified shortcomings indicate that the company has underestimated VAT or overestimated the amount of tax to be reimbursed.

• Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)

The specifics of determining the tax base for transactions accounted for in an individual investment account ( , ) have been established;

There are investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation).

The specifics of determining the tax base for transactions with depositary receipts and represented securities have been established ().

• Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation)

Federal Law of December 28, 2013 No. 420-FZ, Federal Law of April 20, 2014 No. 81-FZ, Federal Law of June 23, 2014 No. 167-FZ

The procedure for accounting for interest on debt obligations is changing (). The taxpayer will be able to write off the cost of property that is not depreciable over more than one reporting period ().

Income from the sale of property received free of charge can be reduced by the market value of such property determined on the date of its receipt (,).

The concept of “amount differences” is excluded from the Tax Code of the Russian Federation, as well as the special procedure for their accounting (will lose force, etc.).

In taxation, the LIFO method will no longer be used (corresponding changes will be made to paragraph 8 of Article 254, paragraph 3 of paragraph 1 of Article 268).

The amount of loss from the assignment of the right of claim made before the payment deadline under the contract will be determined according to the new rules ().

The loss from the assignment of the right of claim to a third party, which was made after the payment deadline stipulated in the contract for the sale of goods (work, services), will be taken into account at a time on the date of assignment of the right of claim (clause 2 of Article 279 of the Tax Code of the Russian Federation).

Rules have been established for determining the price of a transaction for the assignment of the right to claim a debt, recognized as a controlled transaction (clause 4 of Article 279 of the Tax Code of the Russian Federation).

Russian organizations that received dividends in 2014 from which income tax was not withheld are required to independently calculate such tax and pay it to the budget no later than March 30, 2015 (Part 2, Article 3, Part 2, Article 4 Federal Law dated June 23, 2014 N 167-FZ, ).

If the depository did not withhold income tax when paying dividends to Russian organizations in 2014, then it is obliged to report to the inspectorate information about such dividends from January 1 to January 31, 2015 (Part 3, Article 3, Part 2, Article 4 of the Federal Law of June 23, 2014 N 167-FZ).

The specifics of taxation of transactions with depository receipts and represented securities have been established (clause 2 of Article 275, clause 8 of Article 280, clause 2 of clause 3 of Article 284, Article 299.5).

The procedure for determining the price of securities () has been clarified.

The procedure for determining the tax base for transactions with securities and the procedure for accounting for losses from transactions with securities will change (Article 280 of the Tax Code of the Russian Federation).

The procedure for determining the tax base for transactions with financial instruments of futures transactions will change ().

The issue of taxation of securities when repaying their nominal value in installments has been resolved (clause 3 of Article 271, clause 7 of clause 7 of Article 272, clause 6 of Article 280 of the Tax Code of the Russian Federation).

Expenses for repayment of own issued debt securities traded on the Ordinary Securities Market can be taken into account in part (clause 3.1, clause 1, article 265 of the Tax Code of the Russian Federation).

The specifics of determining the tax base of participants in a property trust management agreement have been clarified ().

The income will not take into account not only funds from fees for air navigation services for aircraft flights in the airspace of the Russian Federation, but also funds received from the federal budget as compensation for expenses for air navigation services for flights of state aviation aircraft, exempt in accordance with the legislation of the Russian Federation from fees for air navigation services (paragraph 18, paragraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Expenses will not take into account costs incurred from fees for air navigation services for aircraft flights in the airspace of the Russian Federation and (or) from funds received from the federal budget as compensation for expenses for air navigation services for flights of state aviation aircraft exempted in accordance with with the legislation of the Russian Federation from fees for air navigation services (clause 48.17 of article 270 of the Tax Code of the Russian Federation).

• State duty (Chapter 25.3 of the Tax Code of the Russian Federation)

The amount of state duty for challenging regulatory legal acts has been increased ().

The amount of the state duty for challenging non-normative legal acts has been adjusted (paragraph 3, paragraph 6, paragraph 1, Article 333.19 of the Tax Code of the Russian Federation).

A reduced state duty has been introduced for state registration of changes in the constituent documents of all-Russian public organizations of disabled people and branches of such organizations ().

A new amount of state duty has been established for actions of authorized bodies related to licensing of notarial activities (clause 110.1, clause 1, article 333.33 of the Tax Code of the Russian Federation).

The state duty has been reduced for individuals who apply for state (municipal) services through portals integrated with a unified identification and authentication system, receiving results in electronic form ().

• Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation)

Companies using the simplified tax system will no longer be exempt from paying corporate property tax in relation to objects that are subject to the specified tax based on the cadastral value ().

The LIFO method will not be used for taxation (corresponding changes have been made to ).

• New form of declaration for UTII

Comes into force: from reporting for the first quarter of 2015

Tax officials have made changes to the UTII declaration form and the procedure for filling it out. For the first time, imputed companies will need to report using the new form based on the results of the first quarter of 2015. That is, no later than April 20, 2015.

• Patent taxation system (Chapter 26.5 of the Tax Code of the Russian Federation)

Patents under the patent system can be valid on the territory of not only a constituent entity of the Russian Federation, but also municipalities (groups of municipalities) (,).

The potential income of an entrepreneur from the type of activity for which a patent has been issued may vary depending on the territory of the municipality in which the patent is valid (clause 1.1, clause 8, article 346.43 of the Tax Code of the Russian Federation).

Failure to fill in the required fields in the application for a patent entails refusal to issue it (clause 5, clause 4, article 346.45 of the Tax Code of the Russian Federation).

• Transport tax (Chapter 28 of the Tax Code of the Russian Federation)

A provision comes into force according to which individuals will have to pay transport tax no later than October 1 of the year following the expired tax period (). This provision must be applied when paying tax for 2014.

• Organizational property tax (Chapter 30 of the Tax Code of the Russian Federation)

Organizations will, taking into account a special coefficient, calculate the tax calculated on the basis of the cadastral value in relation to objects for which ownership rights arose or ceased during the tax period. This coefficient allows you to determine the amount of tax only for those months during which the object was owned ().

If the residual value of property includes a monetary assessment of future future costs associated with this property, its residual value for the purposes of corporate property tax will be determined without taking into account such costs (clause 3 of Article 375 of the Tax Code of the Russian Federation).

If a real estate object was formed during the current tax period as a result of the division of a real estate object or other action in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the corresponding tax period, the specified newly formed real estate object will be be taxed based on the cadastral value determined on the date of registration of such an object for state cadastral registration before its inclusion in the list (paragraph 2, clause 10, article 378.2 of the Tax Code of the Russian Federation).

• Land tax (Chapter 31 of the Tax Code of the Russian Federation)

A provision will come into force according to which individuals will have to pay land tax no later than October 1 of the year following the expired tax period (). This provision must be applied when paying tax for 2014.

• Property tax for individuals

A provision will come into force according to which individuals will have to pay property tax no later than October 1 of the year following the expired tax period (clause 1 of Article 409 of the Tax Code of the Russian Federation). This provision must be applied when paying tax for 2014.

• Insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund

Taxpayers whose average number of employees for the previous billing period was more than 25 people will have to submit to the Pension Fund and the Federal Insurance Fund of the Russian Federation calculations of accrued and paid insurance premiums in electronic form (Part 10, Article 15 of the Federal Law of July 24, 2009 N 212- Federal Law).

The amount of insurance premiums to be transferred to the corresponding extra-budgetary fund will be determined in rubles and kopecks (Part 7, Article 15 of the Federal Law of July 24, 2009 N 212-FZ).

A new procedure for calculating the maximum value of the base for calculating insurance premiums will be applied (Part 5.1, Article 8 of the Federal Law of July 24, 2009 N 212-FZ).

The exemption from insurance premiums for payments related to the dismissal of employees will be limited (subclause “d”, paragraph 2, part 1, article 9 of the Federal Law of July 24, 2009 N 212-FZ);

Insurance premiums will need to be charged for the amounts reimbursed by the employer for the costs of renting accommodation on a business trip, which the employee has not documented, (the second sentence of Part 2 of Article 9 of Federal Law No. 212-FZ of July 24, 2009 has been excluded).

The conditions and procedure for providing a deferment (installment plan) for the payment of insurance premiums, penalties and fines will be established (Articles 18.1 - 18.5 of the Federal Law of July 24, 2009 N 212-FZ).

The on-site inspection of the insurance premium payer can be extended to four or six months if there are certain grounds (Part 11.1, Article 35 of the Federal Law of July 24, 2009 N 212-FZ).

The day of repayment of debt on insurance premiums will be included in the period of accrual of penalties (Part 3 of Article 25 of the Federal Law of July 24, 2009 N 212-FZ).

The procedure for imposing insurance premiums on employees paying for the cost of travel to and from the place of vacation has been changed, if these persons live and work in the regions of the Far North and equivalent areas (Clause 7, Part 1, Article 9 of the Federal Law of July 24, 2009 N 212- Federal Law).

Companies and entrepreneurs that have a license for pharmaceutical activities and pay UTII will be able to apply reduced insurance premium rates only to payments in favor of individuals who have the right to engage in this activity (clause 10, part 1, article 58 of the Federal Law of July 24, 2009 N 212-FZ).

Within three days from the receipt of a reasoned request from the body monitoring the payment of insurance premiums, banks will have to submit certificates of the existence of accounts and (or) cash balances in the accounts, statements of transactions on the accounts of organizations, individual entrepreneurs (Part 6.1 of Art. 24 Federal Law of July 24, 2009 N 212-FZ). For failure to fulfill the established obligation, a fine of 20 thousand rubles will be collected. (Article 49.1 of the Federal Law of July 24, 2009 N 212-FZ).

Companies will not have to inform the branches of the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation at the location of the parent company about the creation or closure of a separate division (Clause 2, Part 3, Article 28 of the Federal Law of July 24, 2009 N 212-FZ will no longer be in force).

The sending of a collection order by the control body to the bank will not be limited to a month (Part 7, Article 19 of the Federal Law of July 24, 2009 N 212-FZ);

When considering the inspection materials, mitigating and aggravating circumstances will not be identified (Clause 4, Part 6, Article 39 of Federal Law No. 212-FZ of July 24, 2009; Article 44 of the said Law will no longer be in force);

An updated procedure for determining the fixed amount of insurance premiums for the year in which the entrepreneur has the right to be exempt from paying contributions will be applied (Part 7, Article 14 of Federal Law No. 212-FZ of July 24, 2009).

• Mandatory pension insurance

Personalized accounting information should be submitted electronically if the number of insured persons employed by the payer is 25 people or more (Clause 2, Article 8 of Federal Law No. 27-FZ of April 1, 1996).

Payments in favor of persons temporarily staying in the territory of the Russian Federation (with the exception of highly qualified specialists) will be subject to pension contributions regardless of the duration of the employment relationship with the named persons (clause 1 of article 7 and clause 2 of article 22.1 of the Federal Law of December 15, 2001 . No. 167-FZ).

If fines for failure to submit on time or for submission of incomplete (inaccurate) personal accounting information cannot be recovered for reasons of an economic, social or legal nature, then such amounts are considered uncollectible and are written off in accordance with Art. 23 of the Federal Law of July 24, 2009 No. 212-FZ (Part 4 of Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

• There will be fines for not having an employment contract

A separate norm will appear in the Code of Administrative Offenses of the Russian Federation, which will spell out fines for the fact that the employer does not conclude employment contracts with employees. Or it covers them with civil law. For officials, the punishment will be from 10,000 to 20,000 rubles, for individual entrepreneurs - from 5,000 to 10,000 rubles. and from 50,000 to 100,000 rubles. for companies. If the situation repeats in the future, the measures will be stricter. Officials face disqualification for up to three years, an entrepreneur - a fine of up to 40,000 rubles, and for organizations - up to 200,000 rubles.

If you receive a check

The directory “Non-tax audits by the tax inspectorate” will tell you about all types and procedures of both tax and non-tax audits and will help the accountant meet inspectors without worry.

With the beginning of the new year, several new changes in legislation came into force in Russia.

The minimum wage (minimum wage) will be 5,965 rubles.

A regime of entry and exit from Russia using foreign passports will be introduced for citizens of the CIS member states (with the exception of states included in the Customs Union and the Common Economic Space).

A new procedure for the formation of pension rights of citizens and the calculation of pensions in the compulsory pension insurance system is being introduced. It has been established that rights to an insurance pension will be taken into account in pension coefficients (points) based on the level of wages (insurance contributions paid from them), length of service and retirement age.

From January 1, 2015, in local elections it will be possible to vote “against all candidates.” The corresponding column will be included in the ballot papers.

From January 1, 2015, all school textbooks in Russia will have to have an electronic version. School textbooks for which an electronic version will not be developed before January 1, 2015 will be excluded from the federal list.

The technical regulations of the Eurasian Economic Commission “On the safety of wheeled vehicles” come into force. Technical regulations prohibit the operation of vehicles that are not equipped with winter tires that meet the established requirements during the winter period (December, January, February), as well as the use of studded tires from June to August.

In Russia, only gasoline and diesel fuel of class 4 (Euro-4) and higher can be used as motor fuel.

Completion of the creation of a unified automated information system (UAIS). The UAIS will contain a unified database of all clients of insurance companies for compulsory motor liability insurance, comprehensive insurance and other types of auto insurance.

Foreign passports of Russians containing electronic storage media will include additional biometric personal data of their owners (images of papillary patterns of the index fingers). Scanning is provided for citizens of the Russian Federation who have reached the age of 12 years.

In Russia, from January 1, 2015, a cash fund for travel agencies should be created. The funds accumulated in it will be used to compensate tourists for losses.

A federal law comes into force providing for the transition until 2020 to calculating property taxes for individuals based on its cadastral value.

All vehicles in the countries of the Customs Union that are undergoing the approval procedure for the first time will be required to be equipped with on-board devices that support ERA-GLONASS (emergency response system in case of accidents).

From January 1, 2015, it will be possible to produce and sell goods containing ozone-depleting substances only in reusable containers.

From January 1, 2015, the construction of economic and other facilities producing ozone-depleting substances and products containing them is prohibited.

From January 1, 2015, owners of premises in apartment buildings are exempt from land tax.

On January 1, 2015, changes to the Tax Code come into force, obliging citizens to report to the tax authorities information about the movement of money in accounts and deposits opened in banks outside of Russia.

The item on regional USE results has been excluded from the list of indicators for assessing the effectiveness of governors.

Financial support for high-tech medical care will be provided through compulsory health insurance. Paragraph 6 of Article 51 of the Federal Law “On Compulsory Medical Insurance in the Russian Federation” comes into force.

For owners who have not installed individual meters for cold and hot water consumption and who have the technical ability to install it, payment for consumed water will be based on utility consumption standards using increasing factors. From January 1, 2015 to June 30, 2015, the increasing coefficient will be 1.1.

Rules on changing the deadlines for paying taxes for individuals will come into force. For individuals, a single deadline is established for the payment of land and transport taxes, as well as property tax for individuals - no later than October 1 of the year following the expired tax period.

From January 1, 2015, all agricultural markets must be transferred to permanent buildings, structures and structures, in accordance with the legislation of the Russian Federation.

In August 2014, United Russia deputy Elena Panina introduced a bill to the State Duma that would allow Russian agricultural producers to sell their products in the open air, and not just in closed buildings.

From January 1, 2015, the Central Bank of the Russian Federation will tighten the requirements for the remuneration system in Russian banks.

On January 1, 2015, a law introducing a moratorium until January 1, 2016 on the indexation of salaries of officials in the presidential administration, government offices, the Accounts Chamber and the Ministry of Foreign Affairs will come into force.

Also, until January 1, 2016, the rule on the annual increase in monetary allowance when calculating pensions by 2% is suspended. This will affect former military personnel, police officers, firefighters, drug police officers, and employees of the penitentiary system.

Federal Law No. 144 of June 4, 2014 “On Amendments to Article 12 of the Federal Law “On Social Guarantees for Employees of Internal Affairs Bodies of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation” will come into force, which establishes monthly monetary compensation for family members deceased (deceased) police officers.

From January 1, 2015, in accordance with the adopted amendments to the Federal Law “On Banks and Banking Activities”, the minimum amount of a bank’s own funds (capital) is increased from the current 180 million to 300 million rubles.

From January 1, 2015, the Agency for Housing Mortgage Lending is launching a new social mortgage program, which will work in all regions, including Crimea and Sevastopol. Under the program, a square meter of housing will be sold at a price lower than the market price by 20%, not exceeding 30 thousand rubles.

From January 1, 2015, part of the compensation for parental fees for child supervision and care in preschool educational institutions is exempt from personal income tax.

Federal Law No. 136 will come into force, which introduced significant changes to Federal Law 131 “On the general principles of organizing local self-government in the Russian Federation.” The law envisages reform of local self-government and redistribution of powers between settlements and districts.

From January 1, 2015, new rules for providing subsidies to regions will come into effect. This mechanism significantly increases the responsibility of both federal executive authorities and executive authorities of the constituent entities of the Russian Federation for the implementation of targeted measures for indicators and programs for which subsidies are provided.

Russian President Vladimir Putin signed a law allowing, from January 1, 2015, to direct additional oil and gas revenues intended to replenish the Reserve Fund to cover the budget deficit.

According to the government decision, railway tariffs will be indexed by 10%.

It is prohibited to import right-hand drive buses into Russia.

The authority to distribute subsidies for the provision of premises to orphans and children without parental care is transferred to the Ministry of Education and Science.

Also, according to RBC, from January 1, 2015, the concept of an individual investment account (IIA) will be introduced for resident individuals. It must be open for a period of at least three years and replenished by no more than 400 thousand rubles. in year.

Investors will be able to choose one of the proposed benefits - either once a year receive a tax deduction for the amount of IIS, but not more than 400 thousand rubles, and independently file a refund with the tax office, or based on the results of a three-year investment, be exempt from paying taxes on all received arrived.

From January 1, amendments to the law “On Currency Regulation and Currency Control” come into force, according to which resident individuals will be required to provide the tax inspectorate with a notification of all transactions on deposits opened in foreign banks outside of Russia. Previously, only legal entities had such an obligation. That is, now it will be necessary to show all changes in a foreign account, and not just report its opening or closing.

This will need to be done within one month after the end of each quarter. Moreover, all documents must be submitted in their original form. Documents in a foreign language must be accompanied by a notarized translation. However, there are no reporting instructions specifically for individuals on the Federal Tax Service website yet. Responsibility for the violation has not yet been established, but the Ministry of Finance has prepared draft amendments to the Code of Administrative Violations, according to which it is proposed to establish a fine of 500 rubles. up to 5 thousand rubles The bill also proposes to postpone the introduction of fines until January 1, 2016.

On January 1, 2015, a law will come into force according to which individuals and legal entities owning companies outside of Russia will have to pay tax on retained earnings, which will be added to the tax base in the Russian Federation. In 2015, the minimum profit that will need to be declared must be at least 50 million rubles. In 2016 and 2017, this level will be lowered to 30 million and 10 million rubles. respectively.

Taxpayers in Russia will be those who will own a foreign company by more than 50% in 2015, and by more than 25% in 2016. Also, the tax will have to be paid by those whose share is more than 10%, if in total the foreign company is owned by more than half of domestic residents.

On December 23, the State Duma supported in the second reading a bill to amend the Tax Code of the Russian Federation, according to which personal income tax will be paid only on the portion exceeding 18.25%. The decision on tax breaks was made after the Central Bank raised the key rate to 17%. The refinancing rate remained at the same level. Following the increase in the key rate, banks began to increase interest rates on deposits. In fact, the amendments adopted by the State Duma fixed the old tax benefits for bank deposits in the new economic conditions.

This measure will be in effect from December 15, 2014 to December 31, 2015. The personal income tax rate on income exceeding 18.25% will remain at 35%.

On January 1, 2015, the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” will come into force, which provides for tax deductions for contributions under a voluntary life insurance agreement. The term of the contract must be at least five years. Deductions will apply to the taxpayer himself or his immediate family. The amount of the benefit will be calculated based on the total actual costs of insurance, but not more than 120 thousand rubles. for the tax period. Thus, the maximum possible return will be 15.6 thousand rubles.

From January 1, 2015, the cadastral value of real estate will be used to calculate property taxes, which will be much closer to the market value. The cadastral value is determined as of January 1 of each year on the basis of the state real estate cadastre. In addition to owners of secondary housing, shareholders who were previously exempt from taxes will also have to pay the new rates.

The tax rate will be 0.1-0.3% for residential real estate, the cadastral value of which does not exceed 300 million rubles. The tax on non-residential premises will be 2%. The tax increase will occur gradually over a five-year period.

According to the new rules, benefits are also provided - the owner will be exempt from paying taxes on part of the housing. Owners of the room will not have to pay for 10 sq. m, apartment owners - for 20 sq. m, owners of a private house - for 50 sq. m. In this case, the deduction will be provided only once, even if the housing has several owners.

Since January 1, 2015, there have been many important changes in labor legislation. We invite you to familiarize yourself with the main ones.

1. It is allowed to issue work books to employees

Since 2015, an employee can receive a work book on personal responsibility for a limited period. The book is issued within three days from the date of submission of a written application. After presenting the work book to the required authority, the employee must return it to the employer for safekeeping within 3 days.

2. Independent choice of bank for salary transfer is allowed.

The employee must submit an application for the transfer of wages to a specific bank account five working days before the payment of wages. Previously, although it was not directly stated that the bank was chosen by the employer, in fact, the bank for transferring salaries was chosen by the employer. Now an employee who disagrees with her choice can demand an alternative.

3. Responsibility for employers for unfair implementation of labor laws has been tightened

The maximum fine for an employer’s evasion from concluding an employment contract in writing increases fourfold: from 50,000 to 200,000 rubles. For the first violation, the maximum fine will be 100,000 rubles, but in case of repeated non-compliance with the law, the maximum fine increases to 200,000 rubles. In addition, a new article 5.27.1 has been added to the Code of the Russian Federation on Administrative Offenses, providing for liability for violation of labor protection requirements. The statute of limitations for holding people accountable for violating labor laws has also been increased. Now, instead of 2 months, it is 1 year from the date of violation.

4. The procedure for sending on business trips has been changed

This change will be appreciated by both accountants, whose workload will decrease, and employees whose work involves frequent business trips. Travel certificates and official assignments, which were previously mandatory for business trips, are cancelled. The length of stay on a business trip is now determined by travel documents presented after the trip. If the employee used a personal car for a business trip, the duration of the business trip is indicated in the memo, which must be submitted upon return. When traveling abroad, just as before, the duration of the business trip is determined by the stamps in the international passport. The role of the official assignment will be to carry out a travel order.

5. Foreigners will be required to take an exam to obtain a work permit

On January 1, 2015, Federal Law of the Russian Federation of April 20, 2014 N 74-FZ comes into force, which obliges foreigners, when applying for temporary residence permits, work permits, residence permits or patents (for working for individuals), to confirm knowledge of the Russian language, knowledge of the history of Russia and the fundamentals of the legislation of our country. To do this, it is necessary to submit a certificate or document on receipt of education in the USSR before September 1, 1991, or a document on education and (or) qualifications issued to persons who have successfully passed the state final certification in Russia since September 1, 1991. A special procedure for issuing a certificate has been established . Its validity period is 5 years.

The law also contains a list of foreign workers who do not need to take an exam, for example, highly qualified specialists. Today, those foreign workers whose salary is at least 2 million rubles are recognized as highly qualified specialists. in year.

6. The rules for issuing work permits and paying personal income tax for foreign employees are changing

Foreigners staying in the Russian Federation in a visa-free regime will now be issued not a work permit, but a patent. So, from January 1, the payment of fixed advance payments for personal income tax is extended to foreigners working under a patent not only for individuals, but also for workers in organizations or individual entrepreneurs.

A fixed advance payment for personal income tax must be paid for the entire period of validity of the patent in the amount of 1,200 rubles per month. The payment is subject to indexation by a deflator coefficient established every year (in 2015 it will be 1.307), and by a coefficient reflecting the regional characteristics of the labor market. In 2015, the fixed personal income tax payment for foreign workers in Moscow will be 4,000 rubles per month. For previously issued patents, until their expiration, the previous procedure for paying personal income tax remains unchanged.

7. The maximum base for calculating mandatory insurance contributions has increased

The maximum base for calculating insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation in relation to each individual increased in 2015 from 624,000 rubles. up to 711,000 rub.

The maximum value of the base for calculating insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Social Insurance Fund of the Russian Federation, is annually indexed taking into account the growth of average wages. As a result, the maximum base for calculating insurance premiums for compulsory insurance premiums has been indexed from January 1, 2015 by 1.073 times and will amount to 670,000 rubles, compared to 624,000 rubles last year.

The salary threshold for contributions to the compulsory health insurance fund, which in 2014 was 624,000 rubles, has now been abolished.

For companies, an increase in the maximum base for calculating mandatory insurance contributions means an increase in costs for each employee with a salary of more than 55,000 rubles.

8. The time of parental leave included in the insurance period has increased.

The total period of time on parental leave until the child reaches one and a half years, which is included in the insurance period, has increased to 6 years. Previously, the total time spent on such leave, which was included in the insurance period, was 4.5 years.

9. Increase in the Minimum Wage (SMW).

Since 2015, the minimum wage has increased by 411 rubles and amounted to 5,965 rubles.