Reason: (amended Article 55 of the Tax Code).

According to the new amendments, if an organization is created (registration of an individual entrepreneur is carried out) in the period from January 1 to November 30 of one calendar year, the first tax period will be the period from the date of creation of the organization (registration of an individual entrepreneur) to December 31 of this calendar year.

If an organization is created (registration of an individual entrepreneur is carried out) in the period from December 1 to December 31 of one calendar year, the first tax period will be the period from the date of creation of the organization (registration of an individual entrepreneur) to December 31 of the calendar year following the year of creation of the organization (registration of an individual entrepreneur).

When liquidating or reorganizing an organization or individual entrepreneur, the last tax period will be considered the period from January 1 of the calendar year in which the activities of the organization or individual entrepreneur were terminated until the day of state registration of termination.

It is also worth keeping in mind that if an organization or individual entrepreneur was created at least 10 days before the end of the quarter, then the first tax period for them is the period from the date of their creation to the end of the quarter. If an organization or individual entrepreneur was created less than 10 days before the end of the quarter, then the first tax period for them is the period of time from the date of creation to the end of the quarter following the quarter in which the organization or individual entrepreneur was created.

2. Employers participating in the training of highly qualified personnel are guaranteed benefits

Reason: (amended article 264 of part two of the Tax Code)

Until December 31, 2022, employers who spend money on employee training have the opportunity to take expenses into account when taxing profits.

Legislators included taxpayer expenses incurred on the basis of agreements on a network form of implementation as training expenses recognized for tax purposes educational programs. These include costs:

• for the maintenance of training premises;
• for the purchase and operation of equipment used for training;
• to pay teachers;
• other expenses incurred under contracts with educational organizations.

Expenses can reduce profits only on the condition that in the corresponding tax period at least one of the students who graduated from the specified educational organizations entered into an employment contract with the taxpayer for a period of at least one year.

3. Tax accounting of intangible assets and transactions with them will be improved

Reason: (amended Articles 251 and 262 of the second Tax Code)

List of income not taken into account when determining tax base for corporate income tax, will be supplemented by income in the form of property rights on the results of intellectual activity identified from January 1, 2018 to December 31, 2019 during the inventory of property and property rights carried out during this period.

To the costs of scientific research and development, taken into account when determining the tax base for corporate income tax, are added the costs associated with the payment of insurance premiums - for the acquisition of exclusive rights to inventions, utility models or industrial designs under an alienation agreement or rights of use results of intellectual activity under a license agreement, but only if they are used in scientific research and development. The norm will be valid until December 31, 2020.

According to the changes, a taxpayer using the right to apply a coefficient of 1.5 to the amount of actual costs may not submit a report on scientific research and development work performed if it is posted in the state information system determined by the Russian government.

4. The procedure for submitting annual financial statements will change

Reason: (amended Article 30 of the Federal Law “On the Securities Market” and Articles 3 and 4 of the Federal Law “On Consolidated financial statements»)

According to the law, reporting period for annual consolidated financial statements - the calendar year from January 1 to December 31 inclusive. However, some organizations have the right to set different start and end dates for the reporting year if the duration is equal to the length of the calendar year.

It is also important to note that the law eliminated the requirement to include annual consolidated financial statements and interim consolidated financial statements as part of the quarterly report.

5. The limits of the taxpayer’s exercise of rights and obligations regarding the calculation of the tax base and (or) the amount of taxes, fees and insurance contributions have been determined

Reason: (amended part one of the Tax Code)

According to the law that amends the Tax Code, it is not allowed to reduce the tax base and the amount of tax payable as a result of distortion of information about the facts of economic life, about objects of taxation that are subject to reflection in tax or accounting records or tax reporting of the taxpayer.

Conditions are also named that allow reducing the tax base or the amount of tax payable. The first condition is when the main purpose of the transaction is not the non-payment or offset of the tax amount. The second condition is when the obligation under the transaction is fulfilled by a person who is a party to the agreement concluded with the taxpayer, and by the person to whom the obligation to perform the transaction is transferred under the agreement or law.

6. The regulation of the working hours of minors has been changed

Reason: (amended Articles 63, 92 and 94 of the Labor Code)

The changes are aimed at eliminating legal gap in terms of determining the duration of daily work (shift) of workers aged 14 to 15 years.

According to the amendments, the following standards are established for the duration of daily work (shift) of workers receiving general education or secondary professional education and those working during the holidays:

• at the age of 14 to 15 years - no more than 4 hours,
• at the age of 15 to 16 years - no more than 5 hours;
• aged 16 to 18 years - no more than 7 hours.

7. Services for the financial lease of essential and vital medical products are exempt from VAT.

Reason: (amended Article 142 of Part Two of the Tax Code)

Transactions for the sale of services for the transfer of prosthetic and orthopedic products, raw materials and materials for their manufacture and semi-finished products for them, having the appropriate registration certificate, under financial lease agreements with the right to purchase will not be subject to VAT.

Services for the sale of entrance tickets and passes to visit aquariums are also exempt from VAT.

8. The validity period of mandatory labeling of goods made from natural fur has been extended

Reason: (ratifies the Protocol on extending the validity of the Agreement on the implementation in 2015 - 2016 of a pilot project on the introduction of marking of goods with control (identification) marks for the product item “Clothing items, clothing accessories and other products made of natural fur” dated September 8, 2015 of the year)

The validity period of the Agreement is extended during the implementation in 2017 - 2018 of the project to introduce labeling of goods under the heading “Clothing, clothing accessories and other products made of natural fur.”

9. Organizations engaged in tourism and recreational activities in the Far Eastern Federal District will be provided with tax benefits until 2022

Reason: (amended chapter 25 of part two of the Tax Code)

Organizations of the Far Eastern federal district will be able to exercise the right to apply a zero tax rate on corporate income tax for tax periods from January 1, 2018 to December 31, 2022.

10. Administrative liability has been established for unscrupulous manufacturers and sellers of unsafe products

Reason: (amended the Administrative Code)

Administrative liability threatens the manufacturer and seller if, when handling products that do not comply with the requirements of technical regulations, they did not take measures to prevent harm to the life or health of citizens, property, environment, life or health of animals and plants.

11. Changes have been made to the legal regulation of relations in the field of accounting

Reason: (amended the federal law"About accounting")

The list of acts regulating relations in the sphere accounting, included regulations of the Bank of Russia. The amendments provide that regulations Bank of Russia:

• charts of accounts are established for credit and non-credit financial organizations and the procedure for their application;
• the procedure for reflecting individual accounting items on the accounting accounts and grouping accounting accounts in accordance with the indicators of the accounting (financial) statements of credit and non-credit financial organizations;
• forms of information disclosure in the accounting (financial) statements of credit and non-credit financial organizations.

12. Clearing rules have been adjusted

Reason: (amended the Federal Law “On Clearing, Clearing Activities and Central Counterparty”)

The changes affected such aspects of the non-cash settlement system as clearing rules, requirements for the management bodies of a clearing organization and for the procedure for clearing with the participation of a central counterparty.

The central counterparty is given the right to enter into contracts on behalf of the clearing broker without special authority, if the broker has the consent. Moreover, he can enter into agreements, including in relation to himself personally.

In addition, the requirements for maintaining trading and clearing accounts have been adjusted. Thus, received to the clearing bank account cash clearing participant may be placed on deposit under the agreement bank deposit(deposit) concluded with the central counterparty. However, in some cases, foreclosure on these funds is not allowed.

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At the time of writing this review, the State Duma supported the draft government amendments to increase minimum size wages from 01/01/2019 to 11,280 rubles (bill No. 498543-7). If your organization pays less, consider ways to increase wages. This can be done either by additional payment to the minimum wage, or by increasing the salaries of employees themselves.

Please note that in some regions other minimum wages have been approved. If your organization previously sent a motivation letter to the authorities explaining why it cannot pay employees more than the federal minimum wage, increase the salary only to 11,280 rubles. If you did not write such a letter, that is, you joined the regional agreement on the minimum wage, you will have to pay more - as much as the authorities agreed with the trade unions.

It should be noted that bill No. 577392-7 remains for consideration by the State Duma, which provides for an increase in the minimum wage from 01/01/2019 to 25,000 rubles. And it is possible that the deputies supported their colleagues from the Communist Party faction. But let’s face it, this is unlikely, since the government is not yet ready to increase spending on public sector employees.

Sick leave benefits will increase

Since the maximum base for calculating insurance premiums increased in 2018, benefits for temporary disability certificates will increase in 2019. In particular, maximum amount for sick leave issued in connection with pregnancy and childbirth will be 301,096 rubles. At the same time, the minimum amount that a new mother can receive will increase if her benefits are calculated based on the minimum wage. When maternity leave begins after 01/01/2019, she will have to be paid 51,919 rubles.

Please note that if you open sick leave in connection with illness or injury, the maximum amount that an employee can receive will be 2150.7 rubles per day. Exact amount it will be possible to calculate, knowing the duration of the period of temporary disability, length of service and size wages.

Please also note that starting from the new year it is planned to introduce new limit bases for calculating insurance premiums. The draft Government Resolution on this matter has not yet been approved, but it is planned that contributions for mandatory social insurance will be charged from an amount not exceeding 865,000 rubles. The maximum base for calculating contributions for compulsory pension insurance at a rate of 22% will be charged from the amount of 1,150,000 rubles.

Retirement is allowed taking into account pension reform

Starts from 01/01/2019 pension reform(Federal Law dated October 3, 2018 No. 350-FZ). According to it, women will be able to retire at age 60, and men at age 65. At the same time, for persons who, due to age or length of service, had the right to apply for a pension in the next 2 years, there will be benefits: they will be allowed to stop working six months earlier than provided for by the reform.

Let us remind you that state and municipal employees have their own schedule for increasing the retirement age. If in 2018 women could apply for a pension from the age of 56, and men from the age of 61, then in 2019 the retirement age is raised by six months. Thus, a female civil servant can be released no earlier than she turns 56.5 years old, and a male civil servant - 61.5 years old.

Employees will need to be given time off for medical examinations

On January 1, 2019, another law comes into force - dated October 3, 2018 No. 353-FZ. It obliges employers, upon a written request from an employee, to release him from work to undergo a medical examination. The missed day will have to be paid and the employee’s job will be retained for this period.

Time off will be required for all employees over 21 years of age. For those younger, the medical examination program is state level not provided. At the same time, citizens of pre-retirement and retirement age have the right to 2 paid days off annually, and the rest - to 1 day off every 3 years.

The employer cannot check what the employee does on the given days off. By at least, there has been no official clarification on this matter yet. At the same time, the Pension Fund recommends that organizations enter into additional agreements with territorial offices to be able to check whether the employee has the right to annual time off to undergo a medical examination. Such information can be obtained upon special request to in electronic format.

Note that new law gives the employee the right to time off, but at the same time obliges him to agree on specific dates of absence so as not to disrupt the production process at the enterprise.

Leave for families with many children will have to be provided at a time convenient for them.

Based on Federal Law No. 360-FZ dated October 11, 2018, employers must take into account the “wants” of employees with three or more children under the age of 12 in the vacation schedule.

But as the Ministry of Labor explained (Letter No. 14-2/OOG-9211 dated November 20, 2018), in the first six months after such an employee is hired, he will be able to receive leave only if he agrees with the employer. After 6 months of work, the employer does not have the right to refuse to provide paid rest at the time the employee chooses.

The share of migrant workers in the construction industry must be reduced

Starting from the new year, employers who use foreign labor force, you will have to follow the requirements of Government Decree No. 1365 of November 14, 2018, which amends the permissible shares of foreign workers in certain sectors of the economy.

According to the document, the following changes will come into force from 01/01/2019:

Kinds economic activity	Permissible share of foreign workers in 2018 (Resolution of the Government of the Russian Federation dated December 4, 2017 No. 1467)	Permissible share of foreign workers in 2019
Growing vegetables (code 01.13.1)	50% (the requirement does not apply to the Stavropol and Khabarovsk territories, Astrakhan, Volgograd, Voronezh, Lipetsk, Moscow, Rostov and Saratov regions)	50% (the requirement does not apply to the Primorsky Territory and Astrakhan region)
Construction (Section F)	No restrictions	80% (the requirement does not apply to Khabarovsk region, Amur region and Moscow)
Retail trade of alcoholic beverages, including beer, in specialized stores (code 47.25.1)
Retail trade of tobacco products in specialized stores (code 47.26)
Retail trade medicines in specialized stores (pharmacies) (code 47.73)
Retail trade in non-stationary retail facilities and markets (code 47.8)
Other retail trade outside shops, tents, markets (code 47.99)
Activities of other land passenger transport (code 49.3)
Activities of road freight transport (code 49.41)
Other activities in the field of sports (code 93.19)

Foreigners must be notified and registered according to new rules

From 07/08/2018, new rules for notifying foreign citizens coming to the Russian Federation to carry out labor activity(Federal Law No. 163-FZ of June 27, 2018), and from November 23 fines for fictitious registration of migrants at the place of stay appeared (Federal Law No. 420-FZ of November 12, 2018). However, officials did not stop at these changes in the migration registration of foreigners. From January 16, 2019, 2 more laws will come into force, which companies and individual entrepreneurs that employ nationals of other countries should be aware of.

Thus, Federal Law No. 216-FZ dated July 19, 2018 specifies that the party receiving foreign citizens (organization or citizen) is obliged to:

• ensure that the migrant complies with the stated purpose of entry into the Russian Federation, that is, hire only taking into account the specialty that is indicated in the patent or work permit, and if there are no documents permitting work, then refuse employment;
• facilitate the timely departure of a foreigner from the country after the expiration of the period of stay. This means that the employer must report the arrival of a foreigner, monitor the duration of his stay based on the documents issued, and apply for an extension of the foreigner’s right to stay in the Russian Federation. Also, the employer’s task is to terminate the employment relationship with the migrant on time and report this to the Ministry of Internal Affairs.

The Ministry of Internal Affairs also developed a “memo” on what companies and citizens should do as the receiving party:

• notify the foreign citizen, against signature, of the need to comply with the purposes of entry and deadlines;
• explain what liability exists for non-compliance with these migration registration requirements;
• provide conditions for the citizen to comply with the stated purpose of entry (tourism, business, work, education, humanitarian, private);
• maintain contact with the invited foreigner, if necessary, correspond with him;
• no later than 10 days before the expiration of the visa (permit document) send to the migrant ordered letter with a notification or hand it over personally against a signature with a reminder that it is necessary to leave the Russian Federation in fixed time;
• provide assistance to a citizen if there are obstacles to timely departure (lack of money, loss of documents, illness, other circumstances that do not allow leaving the territory of the Russian Federation on time);
• inform the Ministry of Internal Affairs about violations committed by a foreign citizen (activities contrary to the stated purpose of entry, longer stay in the Russian Federation stipulated period), as well as in case of loss of connection with it.

For violation of these rules, a special penalty is introduced, which will also come into force on January 16, 2019. According to Federal Law No. 215-FZ dated July 19, 2018, it will be stated that for failure to comply with obligations, the receiving party can be fined 2,000-4,000 rubles if the violator is a citizen, and 400,000-500,000 rubles if the organization’s guilt is proven.

Supervisory holidays are extended

From 01/01/2019 to 31/12/2020, supervisory holidays may be extended for employers who belong to the category of small or medium-sized enterprises. With the initiative to extend the current one until the end current year The president announced a moratorium in October, and officials are now preparing the appropriate regulatory framework. At the time of writing this review, draft amendments to the Federal Law “On the Protection of Rights legal entities and individual entrepreneurs when implementing state control(supervision) and municipal control", prepared by the Ministry economic development, was discussed on a single portal for posting draft regulations. But after the changes were initiated by the president, they, of course, will be adopted in a timely manner by both the State Duma and the Federation Council. All that remains is to wait for the law itself, and over the next 2 years, GIT inspectors will not be able to include small employers in the inspection plan.

To transport workers it will be necessary to purchase licenses

From 01.03.2019, licensing of bus transportation carried out for one’s own needs will be introduced (Federal Law dated 10.30.2018 No. 386-FZ). This means that companies that transport their employees will have to purchase a transportation license or enter into agreements with intermediaries who already have such a license. Exceptions are made only for Vehicle special services (ambulance, police), as well as for buses that do not go on the roads when transporting people common use.

The law does not stipulate any requirements for rolling stock, the number of passengers or drivers, but introduces the so-called transition period. In fact, checking the availability of licenses for transportation will begin from June 29, 2019. Previously, there will be no penalties for lack of a permit.

Please note that all necessary information has not yet been approved normative base to implement the new law on licensing bus transportation in own needs. In particular, there is no provision on licensing the transportation of passengers and other persons by buses, which, in theory, the government should adopt. Therefore, we recommend waiting for this document or some official explanation of how to proceed, and only then start preparing documents for obtaining a license or concluding an agreement with another carrier.

Forms 2-NDFL and SZV-STAZH are being updated

Please note that both certificates are similar and will not cause any difficulties when filling out. However, you need to be careful, especially if you submit reports on paper. Electronic document management operators usually quickly respond to changes in legislation and update formats for sending reports.

Rosstat changes reporting forms again

Based on the results of 2018, and therefore next year, statistical observation forms will need to be submitted to Rosstat authorities, taking into account Order No. 485 dated August 6, 2018. Employers should pay attention to the following points:

• Form No. 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions” at the end of the year will have to be submitted using a new form. In addition, the deadline for submission has been postponed to January 21;
• the title pages of the monthly report on form No. P-4 “Information on the number and wages of employees” and the quarterly report on form No. P-4 (NZ) “Information on underemployment and movement of workers” are updated;
• a number of changes have been made to the title page and the procedure for filling out form No. 3-F “Information on overdue wages”. But you need to submit a monthly report according to the updated rules only from February 2019.

What other changes may come into force next year?

The last section of our review is devoted to bills that are being discussed by State Duma deputies and which may be approved next year. Here are candidate initiatives to become the new rules of work:

• change conditions employment contract with a pregnant woman will be prohibited (bill No. 472915-7);
• citizens of Kyrgyzstan, Belarus and some other countries who can use national driver's licenses will be forced to obtain a Russian driver's license (draft bill No. 550838-7);
• for employers with more than 250 employees, a quota of 2% will be introduced for the employment of secondary vocational and higher education graduates educational organizations aged 18 to 25 years (bill No. 575260-7);
• companies and individual entrepreneurs who do not pay wages on time want to be denied this type of punishment, such as a warning. Deputies propose to leave only specific fines (bill No. 473887-7).

Updated 04/01/2019, 08:37

Taxes and taxation
changes effective from January 1, 2019

Special tax regimes

The special regime “Professional Income Tax” (NPT) is valid in Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan from January 1, 2019 to December 31, 2028 inclusive.

NPD was introduced experimentally. The experiment period is 10 years. It is possible to increase the number of participants in the experiment.

Individuals, including individual entrepreneurs, operating on the territory of the relevant constituent entities of the Russian Federation, can also voluntarily switch to the NAP, or refuse to use it, in relation to professional income from activities for which they do not have an employer and do not attract employees under employment contracts.

Registration as an NAP payer - using a special application My tax, developed

Federal Tax Service of Russia (installed free of charge on the taxpayer’s device: mobile phone, smartphone, tablet or computer (PC), without a visit to the tax authority). In addition, you can register in the personal account of a FL taxpayer (LKN FL) on the Federal Tax Service website, or through an authorized bank.

When making payments to customers, a fiscal receipt is generated through mobile app. The check can be handed over to the buyer (customer) at electronic form or at on paper. The check data will automatically be sent to the tax authority.

It also provides for interaction between the taxpayer and the tax authority through the operator electronic platform or credit institution. There will probably be a fee for their services.

The tax amount will be calculated by the tax authority based on data received through the mobile application My tax. Tax according to NAP - month. Payment - based on a notification from the Federal Tax Service, received through the mobile application, no later than the 25th of each month.

Tax reporting under NAP is not provided.

The tax rate is 4% for sales to individuals, 6% for sales to organizations and individual entrepreneurs (IP).

For the purpose of applying the NAP, it is established threshold value income in the amount of no more than 2.4 million rubles per year, as well as restrictions on types of income and types of activity. NPD is not compatible with other special regimes established by the Tax Code of the Russian Federation.

As a preference, a tax deduction for development in the amount of 10 thousand rubles is provided to pay part of the tax amount. The tax authority itself will calculate and apply the deduction.

For violation of the procedure and (or) deadlines for transmitting information about settlements within the framework of the NAP, a fine is provided.

In addition, individuals (including individual entrepreneurs) applying NAP are exempt from personal income tax payment in relation to income subject to professional tax, and entrepreneurs - also from VAT (except for imported ones) and insurance premiums “for themselves”. However, NAP payers will be able to pay insurance premiums for OPS on a voluntary basis with minimum and maximum restrictions. Individual entrepreneurs paying professional tax may not use CCT in relation to income subject to this tax.

Application features identified property deduction when selling property used by an individual in entrepreneurial activity, as well as the transfer of the NAP payer to the use of other special regimes and vice versa.

Rules for accounting expenses have also been established for organizations and individual entrepreneurs purchasing goods (work, services) from NAP taxpayers.

Income tax for FEZ

Reason: Federal Law of August 3, 2018 N 297-FZ “On Amendments to Part Two Tax Code Russian Federation»

Changes to the Tax Code of the Russian Federation concern participants of free economic zone(SEZ). In particular, a zero rate on income tax credited to federal budget, applies only to profits from the implementation of an investment project in a SEZ on the territory of the Republic of Crimea and the city of Sevastopol.

Regional laws may establish differentiated tax rates charged to regional budget, depending on the type of activity carried out in the SEZ, but ranging from 0 to 13.5%.

Property taxes - in one payment

Reason: Federal Law No. 232-FZ of July 29, 2018 “On amendments to part one of the Tax Code of the Russian Federation in connection with the improvement of tax administration”

In accordance with changes to the Tax Code of the Russian Federation, taxpayers of transport, land tax and/or personal property tax can pay property taxes in a single (combined) payment. Funds to the budget are transferred by taxpayers voluntarily to the appropriate account of the Federal Treasury.

At the same time, the Federal Tax Service includes the amounts received against upcoming payments property taxes(or in payment of debt on them).

It should be noted that the taxpayer has the right to a refund of a single payment if the decision on the offset was not made. It is also possible for the Federal Tax Service to independently clarify payments.

Taxpayers can pay taxes through the MFC and/or through Personal Area(LC) on the website of the Federal Tax Service of Russia

Changes in registration

Reason: Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”

Changes in tax registration of Unified Agricultural Tax payers, as well as some categories foreign organizations providing services in electronic form.

According to the changes made, foreign organizations providing services in the Russian Federation in electronic form are subject to tax registration regardless of the category of the customer.

The same law establishes a special procedure for the release of Unified Agricultural Tax payers from fulfilling their duties as taxpayers.

Deflator coefficients for 2019

Reason: Order of the Ministry of Economic Development of the Russian Federation dated October 30, 2018 No. 595 “On the establishment of deflator coefficients for 2019”

In accordance with the order for 2019, the following deflator coefficients were established:

Personal income tax - 1,729

The coefficient is used when calculating fixed advance payments for personal income tax foreign citizens employed in Russia

UTII - 1.915

Used for adjustments basic yield when determining the tax base for UTII

trade fee - 1,317

The fee rate is subject to annual indexation by the deflator coefficient established for the corresponding calendar year

• STS, PSN and property tax for individuals - 1,518

  • for the simplified tax system - used when calculating the maximum income that gives the right to use this special regime *;
  • for PSN - the coefficient is applied for annual indexation maximum size potentially obtainable individual entrepreneur(IP) annual income;
  • for property tax for individuals (based on inventory value) - the total amount is multiplied by this deflator coefficient inventory value object to determine the tax rate.

* It should be remembered that from January 1, 2017 to January 1, 2020, indexation of the income limit for the simplified tax system was suspended, and the deflator coefficient was equal to 1. Therefore, the limit limiting the taxpayer’s right to switch to the simplified tax system is not subject to indexation by the deflator coefficient, set for 2019.

Personal income tax - personal income tax

Certain incomes are exempt from personal income tax

Reason: Federal Law of July 3, 2018 No. 179-FZ “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation”

Income from the sale of waste paper generated by individuals in everyday life and owned by them by right of ownership is exempt from personal income tax.

Amendment to Art. 217 of the Tax Code of the Russian Federation was introduced with the aim of stimulating the collection of recycled paper and cardboard by individuals without threatening tax consequences.

Currently, personal income tax is not paid by individuals on the cost of recycled paper delivered. The vast majority of individuals involved in the collection of paper waste do not declare their income due to the difficulty of filling out the 3-NDFL declaration, as well as the lack of information from the tax authorities about such income. At the same time, even if an individual declares his income from the sale of recyclable materials, he still does not need to pay personal income tax, since it is possible to take advantage of the property tax deduction (up to 250 thousand rubles per year).

New personal income tax declaration form

Reason: Order of the Federal tax service“On approval of the form tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return for personal income tax in electronic form"

The new personal income tax declaration form (form 3-NDFL), its electronic format and filling procedure are applied starting with the submission of the tax return for personal income tax for the tax period 2018. The changes are aimed at simplifying its composition and form.

For this purpose, the names, numbering and codes of lines, sheets and applications have been significantly clarified. In particular:

• Instead of Sheets A - I, numbered Appendices 1 8 were introduced, and instead of the Appendix to the declaration - Calculations to Appendices 1 and 5.
• On title page The “Tax period” field has been replaced with “Reporting year”.
• Information on tax assessments excluded personal income tax agent(only a column is left to indicate the withheld personal income tax).
• Settlements for transactions with securities and derivatives, as well as for operations within the investment partnership.
• Changes in the Tax Code of the Russian Federation regarding the exemption from taxation of income received during the liquidation of a foreign organization have been taken into account.
• Significantly changed codes:
  • The Directory “Region Codes” has been excluded. Codes for types of income are now presented separately for income received from sources in the Russian Federation and abroad.
  • The list of types of documents, as well as categories of taxpayers claiming property deductions, has been expanded.
  • The list of activity codes has been expanded and issued in a separate Appendix 5 to the Filling Out Procedure (in the current form they are listed on Sheet B in line 010).
  • Codes for types of transactions with securities, derivatives, etc. have been introduced.

New form of certificate 2-NDFL

Reason: Order of the Federal Tax Service “On approval of the form of information on the income of individuals and the amount of tax on personal income, the procedure for filling out and the format for its submission in electronic form, as well as the procedure for submitting it in tax authorities information on the income of individuals and the amount of personal income tax and messages about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld personal income tax"

starting with the presentation of information on the income of individuals and the amount of personal income tax for the tax period 2018.

Please note that the TIN in the country of citizenship is excluded from the data on the income recipient. Now only the Russian TIN (if available) is indicated.

The procedure for reporting income data has been significantly changed.

In the certificate, the breakdown of information about income and corresponding deductions by month of the tax period has been transferred to the appendix.

It is important to note that when filling out a 2-NDFL certificate, you can no longer correct errors using a corrective or other similar means.

In addition, double-sided printing on paper and binding sheets, which leads to their damage, is prohibited.

The electronic format of the certificate and the procedure for submitting it to the tax authorities have been updated. You also need to submit messages using Form 2-NDFL:

• about the impossibility of withholding tax;
• about the amounts of income from which it is not withheld;
• about the amount of unwithheld personal income tax.

A separate form of certificate on income received by individuals and withheld has been approved personal income tax amounts, which tax agents issue upon applications from citizens. It does not differ significantly from the previous form 2-NDFL.

Also see:

Information from the Federal Tax Service dated November 8, 2018 “From January 1, 2019, tax agents will submit 2-NDFL certificates in a machine-oriented form”

Corporate income tax

Powers of subjects of the Russian Federation regarding rates

Amendments have been made to the Tax Code of the Russian Federation, limiting the powers of constituent entities of the Russian Federation to reduce the “regional” corporate income tax rate.

Taxation of MHC

Reason: Federal Law of August 3, 2018 No. 294-FZ “On amendments to part one and chapter 25 of part two of the Tax Code of the Russian Federation (regarding the specifics of taxation of international holding companies)”

According to the amendments, an international holding company (IHC) is a company registered under the International Companies Law and meeting certain conditions. In particular, it must be registered under the procedure of redomiciliation of a foreign organization that was created in accordance with the law in the period before 01/01/2018.

In addition, an article has been added to the Tax Code of the Russian Federation on the peculiarities of formation of the value of property (property rights) by international companies and foreign organizations recognized as tax residents of the Russian Federation.

It has been established that the tax base determined by income from operations on the sale or other disposal (including redemption) of participation shares in the authorized capital of Russian and (or) foreign organizations, as well as shares of Russian and (or) foreign organizations, applies tax rate 0%. To do this, certain conditions must be met.

About expenses for profit tax purposes

Reason: Federal Law of April 23, 2018 No. 113-FZ “On Amendments to Articles 255 and 270 of Part Two of the Tax Code of the Russian Federation”

In accordance with changes to the Tax Code of the Russian Federation, labor costs taken into account when taxing profits include the costs of paying for tourist vouchers for employees and members of their families.

Labor costs include costs for services for organizing tourism, sanatorium-resort treatment and recreation on the territory of Russia in accordance with the agreement on the sale of a tourism product, provided to employees, their spouses, parents, children and wards (for full-time education up to 24 years).

The amount of expenses taken into account is limited to 50 thousand rubles. per person (subject to the general limitation on the amount of costs included in labor costs).

STS: compensation for damage to roads

Reason: Federal Law of July 3, 2016 No. 249-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation”

From January 1, 2019, the provisions of the Tax Code of the Russian Federation regarding the application of deductions for transport tax in the amount of payment to compensate for the damage caused highways general use of federal vehicles with a permissible maximum weight of over 12 tons, registered in the register of vehicles of the toll collection system (“Plato”).

Also, owners of heavy trucks need to not only accrue, but also pay advance payments for transport tax, if they are introduced in the corresponding region.

In addition, for income tax, simplified taxation system and unified agricultural tax, the entire amount of the fee can be charged as expenses.

It should be noted that for most taxpayers this is less profitable, since the base for calculating income tax, the simplified tax system or the unified agricultural tax, will decrease, in previous periods the amount of transport tax payable to the budget was reduced.

Special depreciation rate

Payers of income tax can apply a special coefficient to the basic depreciation rate, but not higher than 2, in relation to main technological equipment operated in the case of the use of the best available technologies.

The order also approved a list of such equipment. It includes goods intended to fulfill basic technological operations when carrying out chemical, physical-chemical and other technological processes, as a result of which target products are obtained, as well as equipment and devices of environmental significance.

About the reduced income tax rate

Reason: Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated October 29, 2018 No. 03-03-10/77793

Since 2019, regions can set a reduced rate for income tax, which is credited to the regional budget, only for categories of taxpayers specified in the Tax Code of the Russian Federation.

Reduced rates established before January 1, 2018 apply until their expiration date, but no later than January 1, 2023.

Provisions of regional laws (including those with retroactive effect), which were adopted after January 1, 2018 and establish a reduced rate for categories of taxpayers not provided for by the Tax Code of the Russian Federation, should not be applied from January 1, 2019.

Income tax return

Reason: draft order of the Federal Tax Service of Russia “On amendments to the annexes to the Order of the Federal Tax Service of October 19, 2016 N ММВ-7-3/572@”

The need to amend the declaration is associated with numerous changes in the procedure tax accounting, tax calculations, application tax benefits(including adjustments to the procedure for carrying forward losses received in previous tax periods, changes in tax rates for taxes credited to the federal budget and the budget of a constituent entity of the Russian Federation, clarification of the procedure for accounting for income and expenses of CTG participants, as well as the procedure for taxing CFC profits, etc.).

According to the project:

• changes are made to some sheets and attachments to them of the income tax return,
  • including a new edition of Appendix 6b to Sheet 02;
  • pages with barcode 00213196 in Sheet 03;
  • Sheet 04, Sheet 08, Sheet 09, etc.);
• V new edition sets out the procedure for filling out a tax return and the format for submitting it in electronic form.

Organizational property tax

Movable property is not subject to tax

Reason: Federal Law of August 3, 2018 No. 302-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

Changes have been made to the Tax Code of the Russian Federation regarding taxation movable property. In accordance with the changes, all movable fixed assets (fixed assets) are completely removed from taxation.

Also see:

• Letter of the Federal Tax Service dated November 21, 2018 No. BS-4-21/22551@ “On recommendations on issues of presentation tax reporting on corporate property tax, starting from the tax period 2019"
• Letter of the Ministry of Finance of Russia dated November 16, 2018 No. 03-03-05/83098
• Letter of the Federal Tax Service dated October 18, 2018 No. BS-4-21/20327@ “On legal disputes regarding the qualification of objects as immovable things”
• Letter of the Federal Tax Service dated November 1, 2018 No. BS-4-21/21319@ “On Order of the Federal Tax Service of Russia dated October 4, 2018 No. ММВ-7-21/575@ “On amendments to the annexes to the Order of the Federal Tax Service dated March 31 .2017 No. ММВ-7-21/271@"

Property tax reporting

Reason: Information from the Federal Tax Service of Russia dated November 7, 2018 “New reporting forms for corporate property tax have been approved”

The Federal Tax Service of Russia informed taxpayers about changes in the forms of declarations for the property tax of organizations and the calculation of advance payments for this tax.

The adjustments are mainly related to the exclusion of movable property from taxation objects and the ability to take into account changes in taxation when calculating tax. cadastral value object of taxation.

The procedures for filling out declaration and payment forms have also been changed. The changes are effective starting from the submission of the advance payment calculation for the first quarter of 2019.

Value added tax (VAT)

Changes to the Tax Code of the Russian Federation

Reason: Federal Law of November 27, 2018 No. 424-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees”

Since 2018, clause 2.1 of Art. 170 of the Tax Code of the Russian Federation, according to which in the case of the acquisition of goods (work, services), including fixed assets and intangible assets, property rights, through subsidies and (or) budget investments received from the budgets of the budget system of the Russian Federation, the amount

VAT presented to the taxpayer or actually paid by him when importing goods into Russia is not subject to deduction.

If VAT on acquisitions that were subsequently subsidized from the budget was accepted for deduction, it should be restored on the basis of paragraphs. 6 clause 3 art. 170 Tax Code of the Russian Federation. Changes have been made to these standards. In particular:

• a procedure has been established for the deduction and restoration of VAT for partial subsidization of the purchase of goods (etc.);
• rules adjusted separate accounting costs due to subsidies (or) budget investments;
• it is determined how to take into account VAT if subsidies provide for the financing of costs without including VAT.

From 2019, waste paper buyers will become tax agents according to VAT

About VAT exemption

Reason: Federal Law of October 30, 2018 No. 392-FZ “On Amendments to Article 149 of Part Two of the Tax Code of the Russian Federation”

Regular transportation of passengers and luggage by road and urban ground electric transport at regulated tariffs on the basis of a state or municipal contract is exempt from VAT.

The VAT rate has been increased from 18 to 20%

Amendments have been made to the Tax Code of the Russian Federation, which increased the tax rate from 18 to 20%. Also increased from 15.25 to 16.67% settlement rate VAT applied on the sale of the enterprise as a whole as property complex and provision of services by foreign organizations in electronic form.

The list of transactions subject to zero VAT rate has been expanded. It includes services for domestic air transportation of passengers and baggage to and from the Far Eastern Federal District. This benefit is valid until 2025.

Also extended until 2025 zero rate VAT in relation to passenger air transportation services to and from Crimea.

The procedure for determining the tax base for the sale of goods (work, services) has been clarified, taking into account discounts provided to individual consumers in accordance with the law. It is planned to adjust the rules for applying the rules on the restoration of deductible VAT on goods (works, services) acquired through subsidies and budget investments.

See also:

• Letter of the Federal Tax Service dated October 3, 2018 No. ED-4-20/19309 “On changes in the VAT tax rate from January 1, 2019”
• Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 18, 2018 No. 03-07-11/66752
• Letter of the Federal Tax Service dated October 23, 2018 No. SD-4-3/20667@ “On the procedure for applying the VAT tax rate during the transition period”
• Information from the Federal Tax Service dated October 30, 2018 “The Federal Tax Service of Russia has explained how to switch from VAT 18% to VAT 20%”

Bet confirmation - 0

Reason: Federal Law of November 27, 2017 No. 350-FZ “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation”

Amendments have been made to the Tax Code of the Russian Federation. The possibilities for confirming the zero VAT rate and tax deductions registers of documents in electronic form.

Zero rate for diplomats

Decree of the Government of the Russian Federation of September 22, 2018 No. 1127 “On amendments to the Rules for the application of the zero rate for value added tax when selling goods (work, services) for official use by foreign diplomatic and equivalent missions or for personal use by diplomatic or administrative -the technical staff of these representative offices, including members of their families living with them” established the specifics of applying the zero VAT rate when selling services for the rental of federal real estate for official use by foreign diplomatic, etc.

The procedure for issuing invoices has also been established.

The issues of confirming the validity of applying the zero rate have been resolved.

Insurance premiums

About tariffs

Reason: Federal Law of August 3, 2018 No. 303-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Taxes and Fees”

The rate of insurance premiums for compulsory health insurance has been established for an indefinite period in the amount of 22% (up to the maximum value established by the Government of Russia) and 10% (above the maximum value). It was decided to abandon the transition from 2021 to an insurance premium rate for compulsory health insurance in the amount of 26%.

The effect of reduced insurance premium rates for charitable organizations using the simplified tax system, as well as non-profit organizations in the field of social services for citizens, scientific research and development, education, healthcare, culture and art, mass sports (except professional) extended until 2024 (inclusive).

Tariffs for TASED

Reason: Federal Law of August 3, 2018 No. 300-FZ “On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation”

Changes to the Tax Code of the Russian Federation concern the application of reduced tariffs for insurance premiums by residents of TASED and the free port of Vladivostok.

The law establishes that from 01/01/2019 the norms amending tax rates and benefits, insurance premium rates, the procedure for calculating and paying taxes/contributions, as well as introducing new taxes/contributions for residents in terms of legal relations related to the implementation of an agreement on the implementation of activities, are not applied until the end of the tax period for the tax and/or the settlement period for contributions in which 10 years have expired from the date the payer received resident status.

Valid on the condition that such norms are officially published after obtaining resident status.

Maximum contribution rates

Reason: Decree of the Government of the Russian Federation of November 28, 2018 No. 1426 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2019.”

The government has indexed the maximum bases for calculating insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity and for compulsory pension insurance (MPI) for 2019:

• For contributions to OSS - limit value base from January 1, 2019 increased by 1,061 times for each individual and amounts to 865,000 rubles. (in 2018 - 815,000 rubles).
  Tariff - same: up to limit amount: 2.9%, over: 0%.
• For contributions to compulsory pension insurance - the maximum base value from January 1, 2019. Up to RUB 1,150,000. (RUB 1,021,000) in relation to each individual. The tariff is the same: 22.0%. from amounts (exceeding the limit, a reduced tariff is provided).

Unified agricultural tax

Differentiated rates for Unified Agricultural Tax

Reason: Federal Law of March 7, 2018 No. 51-FZ “On Amendments to Article 346.8 of Part Two of the Tax Code of the Russian Federation”

Changes to the Tax Code of the Russian Federation give regions the right to differentiate tax rates for the unified agricultural tax in the range from 0 to 6%. These measures allow regions to establish " tax holidays» on payment of the Unified Agricultural Tax and subtly take into account the peculiarities of the agricultural industry in various constituent entities of the Federation.

Differentiated tax rates can be established for all or individual categories taxpayers depending on:

• on the types of agricultural products, works and services produced;
• the amount of income from the sale of manufactured products, performance of work and provision of services;
• places of business activity; average number of employees.

Land tax

About calculating tax for individuals

Reason: Federal Law of August 3, 2018 No. 334-FZ “On Amendments to Article 52 of Part One and Part Two of the Tax Code of the Russian Federation”

The procedure for calculating property tax for individuals based on cadastral value has been revised. Previously, a temporary coefficient was in force, providing for a gradual increase in the amount of tax. Its value during the first 5 years of application of the cadastral value increased annually by 20% (from 0.2 to 1). It was decided to abandon this coefficient, starting with the calculation of tax for the 4th tax period of applying the cadastral value (coefficient 0.8). Instead, a new coefficient has been introduced, limiting the annual tax increase to 10% compared to previous year. This coefficient is applied in regions where the tax is calculated with a coefficient of 0.6.

It is possible to proportionally (depending on the number of months in the tax period) determine the tax base for the property tax of organizations and the property tax of individuals in the event of changes in the qualitative and (or) quantitative characteristics of real estate during the tax period.

The issues of recalculating the amounts of previously calculated transport tax, land tax and property tax for individuals have been resolved. The transaction is carried out no more than 3 tax periods preceding calendar year sending a tax notice in connection with the recalculation.

At the same time, recalculation of land tax and property tax of individuals is not carried out if this entails an increase in previously paid amounts.

It is envisaged that the changed cadastral value will be applied for tax purposes from the date of application of the erroneous (disputed) value (previously - from the year of filing the application to challenge).

It was decided to include disabled children in the preferential category for land tax and property tax for individuals, to extend the preferential tax regime to owners of parts of residential buildings and apartments, as well as to owners of garages and parking spaces located in real estate for commercial, office and domestic purposes.

All changes that improve the situation of taxpayers are retroactive.

Declaration form updated

Reason: Order of the Federal Tax Service dated August 30, 2018 No. ММВ-7-21/509@ “On amendments to the annexes to the order of the Federal Tax Service dated 05/10/2017 No. ММВ-7-21/347@”

The form and format of the land tax declaration have been updated. In particular, it has become possible for legal entities to correctly calculate tax when their cadastral value changes during the tax period (when the quantitative and qualitative characteristics of a site are clarified), as well as when they receive the right to a benefit in the form of a rate reduction. In addition, the Directory of Land Categories has been brought into compliance with the Land Code of the Russian Federation.

Applies from the filing of a return for the 2018 tax period.

See also:

• Letter of the Federal Tax Service dated September 24, 2018 No. BS-4-21/18640@ “On the order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-1/509@ “On amendments to the annexes to the order of the Federal Tax Service dated 10.05 .2017 No. ММВ-7-21/347@"

Transport tax

Declaration form updated

Reason: Order of the Federal Tax Service of Russia dated November 26, 2018 N ММВ-7-21/664@ (applicable starting from reporting for 2019)

The transport tax declaration has been updated. However, there are no significant changes. The changes are mainly of a technical nature. For example, barcodes in the document form, as well as codes for types of vehicles, have been clarified.

In addition, changes also affected the reflection of benefits and deductions. Now, instead of three codes (540 01, 540 02, 540 03), which were used for different types buses, there will be one code: 540 00.

However, there is a possibility that you will not have to submit a declaration using the updated form at all. The State Duma is considering a bill that would exempt taxpayers from the obligation to submit declarations for transport and land taxes, as well as property taxes.

The most important ones you need to know.

Transfer of days off

In 2019, the following days off are postponed: from January 5 to May 2, from January 6 to May 3, from February 23 to May 10. Holiday weekends: from 8 to 10 March, from 1 to 5 May, from 9 to 12 May, 12 June, from 2 to 4 November.

Increase in minimum wage

From January 1, 2019, the minimum wage will be equal to living wage working-age population in the second quarter of 2018 (Federal Law dated June 19, 2000 No. 82-FZ). The new minimum wage is 11,280 rubles, which is an increase of 117 rubles. more than the 2018 minimum.

Salary increase

Employees' wages should not be less than the minimum wage. In addition, we must not forget about the mandatory annual indexation of workers’ salaries (Article 134 of the Labor Code of the Russian Federation).

Increase in benefits

An increase in the minimum wage entails an increase in the minimum benefits for disability, pregnancy and childbirth and child care up to 1.5 years.

For example, the minimum benefit for 140 days maternity leave will be 51,918.90 rubles (/730 days*140 days).

Benefits, in the calculation of which the minimum wage is not taken into account, will increase not from the beginning of the year, but from February 1. For example, a one-time benefit for the birth of a child or payment for registration with early dates pregnancy.

Changes in pension legislation

A number of changes have been adopted in pension legislation. Namely, the retirement age has been increased: now men will retire at 65 years old, and women at 60 years old.

The law provides for a gradual increase in the retirement age, the transition period will last until 2023. In addition, mitigating amendments were made to the original text, so in 2019 the following will be able to retire: women who have reached 55.5 years of age, men who have reached 60.5 years of age.

The concept of pre-retirement age was introduced. The legislation has introduced rules on the responsibility of employers for dismissal and refusal to hire people of this age.

An increase in pensions for non-working pensioners is expected.

For changing point system individual pension capital arrives. It is proposed to calculate pension payments not by the number of points, but individually, depending on the employee’s salary before retirement. It is planned that the income of a non-working pensioner should be at least 40% of earnings before retirement. This issue is currently being studied.

Electronic work books

2019 will be a preparatory year for the transition to electronic work books. The transition is planned for January 1, 2020, and the transition period will last until the end of 2027. During these years, employers will maintain regular work books and simultaneously transmit data to the Pension Fund in electronic form. This issue is currently being studied.

Increase in compensation for delayed wages

Bill No. 83422-7 provides for a change in the rate for calculating compensation for late payment of wages. Now it is calculated based on 1/150 key rate TSB RF. It is planned that from 2019 1/100 of the key rate will be taken into account.

2018 is coming to an end. Everyone is preparing for the New Year, trying to complete current affairs in anticipation of the holidays. Holidays are holidays, but some legislative innovations come into force on the first day of the new year! We bring to your attention an overview of the main legislative changes from 01/01/2019, in which we will tell you what will change from January 1, 2019.

To navigate the flow new information It was convenient, we divided the news according to target audiences:

And for a more detailed acquaintance with the innovations, the review contains references to our special series of articles on the main changes of 2019.

Moscow introduces additional social support measures for pensioners and people over 50

Additional social support measures will be provided to Moscow residents who have reached the ages of 55 and 60 years (for women and men, respectively), who have the necessary insurance period for a pension, as well as to persons over 50 years of age. These measures are designed to help people of retirement and (now) pre-retirement age adapt to changes in legislation in the field of pension provision. Free travel to public transport, free dental services - these and other support measures are provided for by Moscow Law No. 19 of September 26, 2018, which comes into force on January 1, 2019.

Changing insurers under compulsory insurance will become more transparent

The rules for changing insurers for mandatory insurance have been adjusted pension insurance. This procedure will become more informative for citizens - insured persons. For example, now an individual must be notified of the volume investment income will be lost when changing insurer - this is necessary so that such a citizen can objectively assess all the risks of switching to another insurer. In addition, you can now submit an application to change the insurer through the government services portal (see “Information from the Bank of Russia “On the new procedure for changing the insurer for compulsory pension insurance”).

During an emergency, you can now lose more than just your passport

A citizen who has lost a document due to an emergency can restore it without paying a state fee from 01/01/2019. Previously, this rule applied only to passports (see Federal Law “On Amendments... dated July 29, 2018 No. 233-FZ).

Who else will be compensated for contributions for major repairs?

From 01/01/2019, constituent entities of the Russian Federation have the authority to extend compensation for capital repairs to new categories of citizens: owners of residential premises who have reached the age of 70 or 80 years and living in a family consisting only of cohabiting non-working citizens of retirement age and/or non-working disabled people I and Group II (in the amount of 50 and 100 percent, respectively) - see Federal Law “On Amendments...” dated July 29, 2018 No. 226-FZ.

Non-refundable train tickets have appeared that can be returned

From January 1, 2019, the sale of non-refundable tickets for travel on long-distance trains is permitted (see Federal Law “On Amendments...” dated April 18, 2018 No. 73-FZ). Although special cases when they can still be returned are indicated in the law:

• sudden illness of a passenger or a family member traveling with the passenger;
• death of a family member or injury to a passenger as a result of an accident, confirmed by relevant documents;
• cancellation of train departure or delay in train departure or failure to provide a passenger with a seat specified in travel document(ticket).

END NOVELS 2018

And to conclude the review, there are two important “memory” innovations from the outgoing 2018:

For energy sales activities without a license - administrative liability

A year ago, a legislative requirement was established on compulsory licensing of this type of activity. And now, after 365 days, the provisions of the Federal Law “On Amendments...” dated December 29, 2017 No. 451-FZ on the application of administrative measures for violation of the specified licensing requirements come into force. Thus, an energy sales company without a license, for example, can receive administrative penalty in the amount of 500 thousand to 1 million rubles.

From December 30, 2018, a parking register will be introduced, and local authorities will organize traffic themselves

New Federal Law “On Organization traffic in the Russian Federation...” dated December 29, 2017 No. 443-FZ delineates the sphere of competence in the field of road traffic between government bodies at all levels. From this date, for example, issues of installing traffic signs, applying road markings, organizing parking and traffic on public streets are entrusted to local authorities. In addition, the new Federal Law provides for maintaining a register of parking lots, defines requirements for paid parking, establishes guarantees for drivers and pedestrians during the repair and reconstruction of roads.