How fundamentally new tax reporting was introduced by Russian legislation in 2017?
From 01/01/2017, the Federal Tax Service is responsible for administering social contributions for the following programs:
- pension insurance;
- health insurance;
- social insurance for temporary disability and maternity support.
As a result, companies have had a new tax report since 2017. We are talking about submitting a new document to the Federal Tax Service - a Unified Settlement in the form approved by the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016.
When should I submit a new tax report in 2017? A single calculation must be submitted to the Federal Tax Service based on the results of the quarter - before the 30th day of the month that follows the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). If the company’s staff is more than 25 people, then the document is submitted via the Internet (clause 10 of Article 431 of the Tax Code of the Russian Federation).
Collection of contributions for injuries and receipt of reports on them remained within the competence of the FSS.
Apart from the Unified Settlement form, no other fundamentally new reports to the tax authorities appeared in 2017. However it has been updated a large number of current reporting forms.
Don't know your rights?
Property taxes: new in reporting
First of all, we are talking about reporting on various types of property:
- By transport.
Transport tax declaration for legal entities in 2017, the one put into effect by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347@ should be applied. The main innovation in its structure is the appearance of lines for indicating payments under the Platon system, which can be applied as a tax deduction in provided by law cases. - For real estate.
The property tax declaration of legal entities in 2017 can be submitted using a new form - introduced into circulation by order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/271@. It is mandatory to use it for 2017. In particular, it appeared:- section 2.1 (to reflect tax data at the average annual price);
- columns for indicating the type of property code in section 3.
- By land plots.
From 02.08.2017 declaration on land tax must also be provided in a new form - put into effect by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347@. In it, in particular:- the field for specifying the type has been removed economic activity legal entity;
- The procedure for indicating tax benefits has been changed.
The structure of many “commercial” declarations—those that are regularly submitted to the Federal Tax Service by private businesses—has also changed.
Commercial taxes: new in reporting
In 2017, new declaration forms will be used:
- For income tax (from reporting for the 1st quarter of 2017), which was approved by order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@. Its main innovation is the ability of the company to fully reflect data on the trading fee, which reduces income tax.
- According to UTII (also from reporting for the 1st quarter of 2017), which was approved by order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/574@. Its main difference is the ability for individual entrepreneurs and employees to indicate the amount of social contributions that they have paid for themselves.
- For personal income tax - for individual entrepreneurs on the OSN, as well as for individuals (for 2016) in the form that was introduced by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/552@. In it, the structure of section 2 most noticeably changed, in which the following appeared, in particular:
- column 002 to indicate 1 of 3 types of income (dividends, profits in controlled foreign companies, other income);
- line 091 to indicate the amount of the trade fee by which the personal income tax of individual entrepreneurs is reduced.
- According to the simplified tax system (for 2016) in the form approved by order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@. The main innovations in it:
- the possibility of specifying a reduced rate of income;
- the appearance of a subsection to indicate data on the trade fee (which, as in the case of OSN, reduces the tax).
- According to the Unified Agricultural Tax, they also report for 2016 in the form introduced by Order of the Federal Tax Service of the Russian Federation dated 01.02.2016 No. ММВ-7-3/51@.
The innovation here is the appearance in Section 2 of line 045, which can indicate the rate (the one that applies under clause 1 of Article 346.8 of the Tax Code of the Russian Federation, or the one established by the subject of the Russian Federation).
Another common tax in business is VAT. Let's study what's new in reporting on it.
What's new in VAT reporting?
The VAT declaration, starting with reporting for the 1st quarter of 2017, is submitted in a new form - by order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696@. Several sections have been corrected at once. In particular, several new lines have appeared in Section 3 in which information about customs transactions can be indicated.
Other notable innovations in terms of VAT reporting include:
- Addition to clause 4 of Art. 88 of the Tax Code of the Russian Federation obliges VAT payers to provide only electronic explanations of the declaration if it is submitted via TKS.
- The appearance of a fine for failure to provide appropriate explanations (and not only for VAT, but also for any taxes) in fixed time in the amount of 5,000 rubles (clause 1 of article 129.1 of the Tax Code of the Russian Federation).
Russian employers must submit a new tax report on contributions in 2017—Unified calculation. In addition, the declaration forms for most existing taxes have changed.
New base limits for 2017 have already been approved (Resolution of the Government of the Russian Federation dated November 29, 2016 No. 1255):
in the Pension Fund of Russia - 876,000 rubles;
to the Social Insurance Fund (contributions in case of temporary disability and in connection with maternity) - 755,000 rubles.
Note. Insureds will continue to report to the Social Insurance Fund for accident contributions using the amended Form 4-FSS (Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381). And the RSV-1 form is not submitted for the reporting periods of 2017.
Interaction with the Social Insurance Fund and the Pension Fund of Russia
Despite the fact that the administration of contributions has transferred to the Federal Tax Service, policyholders will continue to interact with the funds.
Traditionally until April 15 you need to send a certificate confirming the main type of activity and a corresponding application to the Social Insurance Fund. In 2017 deadline falls on a Saturday, so you need to submit the certificate before 04/14/2017 (please note that by this species there is no provision for shifting the deadline to the next working day if the due date falls on a weekend).
If the certificate is not submitted to the Social Insurance Fund, the fund will independently determine the risk class of the enterprise and will do this according to the new rules. From 2017, the FSS will select the highest class of professional risk from the types of activities declared in the Unified State Register of Legal Entities. On this moment assignment of a hazard class is based on the types of activities actually carried out (Resolution of the Government of the Russian Federation of June 17, 2016 No. 551).
In order to receive benefits from the Social Insurance Fund, policyholders submit a number of documents, including Form 4-FSS. In 2017, the procedure is changing - it will be possible to receive benefits on the basis calculation certificates .
Valid in Russia pilot project for direct benefit payments to employees' accounts. The project period ends in December 2016 (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294). However, the Ministry of Labor presented a draft to extend the “pilot” until 2019. If the changes are approved, 39 more regions will be included in the pilot project.
A positive change would be rescheduling for SZV-M— starting from the new year, the report must be submitted by the 15th day of the month following the reporting month (clause 4 of article 2 of the Federal Law of July 3, 2016 No. 250-FZ).
Until March 1 annually, policyholders must submit information about the length of service of insured persons (including persons who have entered into a contractual agreement, for which benefits are accrued insurance premiums). Until 2017, this information was submitted as part of the RSV-1 form, but due to its abolition, the information will have to be indicated in a different form. The new employee experience form has not yet been approved.
Income tax
In the new year, accountants will have to calculate income taxes at new rates. The general rate will remain the same - 20%. But the distribution by budget will be as follows (Article 284 of the Tax Code of the Russian Federation):
- federal budget — 3 %;
- budgets of constituent entities of the Russian Federation - 17%.
Let us remind you that in 2016 the rates are 2% and 18%, respectively.
Note, What annual declaration income tax will have to be submitted using a new form.
The changes will affect the procedure for accounting for losses of previous years (Federal Law dated November 30, 2016 No. 401-FZ). In the period from 2017 to 2020, the tax base for profits can be reduced by no more than 50 percent. However, the time limit for carrying forward losses will be lifted (until 2017, it was allowed to carry forward losses for no more than 10 years).
Taxpayers will be able to factor in even more costs. So, for example, in the list of other expenses in Art. 264 Tax Code of the Russian Federation added the new kind— expenses for assessing the qualifications of employees (Federal Law dated July 3, 2016 No. 251-FZ).
In 2017, depreciation will need to be determined taking into account the new classifier. The rule applies to newly acquired fixed assets and property put into operation in 2017.
· services for the transportation of passengers and luggage by rail common use in long-distance communications are subject to a zero VAT rate (clause 9.3 clause 1 of Article 164 of the Tax Code of the Russian Federation).
Explanations in response to the requirements of the Federal Tax Service in 2017, most companies will be required to submit in electronic format. The rule is established for those who submit declarations via the Internet (clause 3 of Article 88 of the Tax Code of the Russian Federation).
Penalties for late payment of taxes
If companies are late in paying taxes, they will be assessed penalties based on 1/300 of the refinancing rate. From October 1, 2017, penalties for debt over 30 calendar days will increase to 1/150 of the refinancing rate (Clause 13, Article 1 of Federal Law No. 401-FZ of November 30, 2016).
You need to report on insurance premiums in 2017 to the Federal Tax Service, and not to off-budget funds. Developed by tax authorities new form calculation, replacing the previous calculations 4-FSS and RSV-1, it must be applied starting with reporting for the 1st quarter of 2017. The form and instructions for filling out the calculation were approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. In addition, new BCCs are now used to pay insurance premiums.
Read more about the new form, as well as the procedure for filling it out with an example, in this article.
The procedure for submitting the calculation of insurance premiums in 2017
Organizations and individual entrepreneurs with employees must submit a new single calculation to the Federal Tax Service on a quarterly basis. The last day for submitting calculations is the 30th day of the month following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The first report on the new form must be submitted no later than May 2, 2017, due to the postponement of dates due to the May holidays.
With an average number of more than 25 people, a single calculation must be submitted only in electronic form; others can submit it on paper. Please note that now the date for submitting the calculation of premiums from 2017 is the same for all policyholders, regardless of the method of submitting the calculation.
Important: the calculation is considered not submitted if the total pension contributions for each employee do not coincide with the total amount Pension Fund contributions. After receiving notification of this from the Federal Tax Service, the policyholder has 5 days to eliminate the error, otherwise a fine cannot be avoided.
How to fill out the Calculation of insurance premiums in 2017
The calculation consists of a title page and three sections. In turn, sections 1 and 2 include applications: in section 1 there are 10 of them, in section 2 there is only one application. IN mandatory All policyholders submit the following parts of the Calculation:
- Title page,
- Section 1, containing summary data on insurance premiums payable to the budget,
- Subsection 1.1 of Appendix No. 1 of Section 1 – calculation pension contributions,
- Subsection 1.2 of Appendix No. 1 of Section 1 – calculation of compulsory medical insurance contributions,
- Appendix No. 2 of Section 1 – calculation of social insurance contributions in case of temporary disability and in connection with maternity,
- Section 3 – personalized information about insured persons.
The remaining subsections and annexes are presented if there is data to fill them out.
The calculation is completed in rubles and kopecks. In unfilled cells, dashes are added. All words in the Calculation lines are written in capital letters. Detailed line-by-line procedure for filling out the Calculation approved by order Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.
In the 1st quarter of 2017, Alpha LLC accrued insurance premiums from payments to 1 employee, who is also the manager. The organization works on the simplified tax system and applies the basic tariff of insurance premiums.
Contributory payments to Mikhailov I.P. amounted to 30,000 rubles monthly. In January-March, insurance premiums were charged for each month:
Pension Fund (22%) - 6600.00 rubles each, compulsory medical insurance (5.1%) - 1530.00 rubles each, social insurance (2.9%) - 870.00 rubles each.
The total amount of payments to Alpha LLC for the 1st quarter: 90,000 rubles.
The total amount of contributions of Alpha LLC for the 1st quarter: Pension Fund (22%) - 19,800.00 rubles, compulsory medical insurance (5.1%) - 4590.00 rubles, social insurance (2.9%) - 2610.00 rubles.
It will be more convenient to fill out the sections for calculating insurance premiums in 2017, the example of which we are considering, in the following sequence:
- First, let's fill in personalized information in section 3. This section is completed for all insured persons and includes information for the last 3 months. In our case, the information is filled in for one employee, but if there are more insured persons, then the amount of information in the Calculation must correspond to their number.
- The next step is to fill out subsection 1.1 of appendix 1 of section 1 for pension contributions: we summarize and transfer here the accounting data from section 3. Remember that all indicators of personalized information in total must coincide with the indicators of subsection 1.1. Our example is simplified and there is only one employee, so we simply transfer his indicators from section 3.
- Next, fill in subsection 1.2 of appendix 1 of section 1 on contributions to compulsory medical insurance. Indicators of insurance premiums for health insurance are reflected only in this section of the Calculation.
- Social insurance premiums are calculated in appendix 2 section 1. If in billing period If there were social insurance expenses (sick leave, benefits), then this should be reflected in Appendix 3 to Section 1, which means line 070 of Appendix 2 of Section 1 must be filled out. In our example, there were no such expenses, so we do not fill out Appendix 3.
- Having completed the sections for each type of contribution, we fill in the last summary section 1. The amount of insurance premiums payable to the budget is indicated here. Please note that the BCC indicated on lines 020, 040, 060, 080 and 100 have not yet been approved for 2017, so in our example the codes for 2016 are indicated, in which the first 3 digits are replaced by 182, which means payment to the Federal Tax Service.
- In conclusion, we number all completed Calculation sheets and indicate their number in a special line on the Title Page. Under each section we will put the signature of the head and the date.
Unified calculation of insurance premiums. Sample filling
Section 1. Free data on the obligations of the payer of insurance premiums.
Appendix 1. Calculation of the amounts of insurance contributions for mandatory pension and health insurance to section 1.
Appendix 2. Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to section 1.
Section 3. Personalized information about insured persons.
The main innovation of 2017 is undoubtedly the transmission control function on the administration of insurance premiums in the hands of the tax authorities. In this regard, for the first quarter of this year, for the first time, an accountant will have to submit tax office calculation of insurance premiums. It replaced the 4th reports, and not surprisingly, it is extremely rich in nuances of completion and presentation. The introduction of a unified calculation of contributions does not relieve companies from the obligation to submit reports to social insurance. In this case, this must be done using the new form 4-FSS.
Our material will help the accountant get through the reporting campaign for contributions in the first quarter of 2017 without any problems.
What is a single calculation of insurance premiums?
The form developed by the Federal Tax Service will replace RSV-1, RSV-2, RV-3 and 4-FSS (in terms of disability and maternity insurance).The calculation consists of a title page, information about the individual (not an individual entrepreneur) and three sections.
IN title page calculation (unlike existing forms) there will be no information about the reason for submitting the corrective calculation, the number of insured persons for whom data is submitted and the average number.
Section 1 contains “Summary of the obligations of the insurance premium payer.” This includes generalized information on the calculation of contributions for three types compulsory insurance(pension, medical and social) broken down by three last months reporting period.
To decipher the summary data for the first section, ten appendices are provided, including:
- to calculate the amounts of contributions for different kinds compulsory insurance indicating the number of insured persons and individuals from whose payments contributions are calculated (including in an amount exceeding the maximum base);
- to confirm the conditions for the application of reduced tariffs on various grounds, including the social insurance rate of 1.8 for temporarily staying foreigners (Appendix 9);
- on calculations of contributions for additional tariffs;
- on expenses for disability and maternity benefits;
- for decoding payments made at the expense of federal funds, and etc.
Section 2 of the calculation (with one attachment) is filled out by the heads of peasant farms.
Section 3 is filled out according to personalized accounting data. It contains two subsections: information about the individual who is the recipient of the income, as well as information about the amount of payments in his favor and accrued insurance contributions to the Pension Fund.
The new form is applied starting with reporting for the first quarter of 2017.
The procedure for filling out the calculation, as well as the format for submitting it in electronic form, have also been approved.
As appendices to the filling out procedure, there are tables with codes for the categories of the insured person, constituent entities of the Russian Federation and other territories, types of documents for identification, the payer’s tariff, the place of submission of the calculation to tax authority.
Came into force on 01/01/2017
Editor's note:
They will help you check whether the calculation is filled out correctly. control ratios indicators that are given in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@.
The calculation must be submitted no later than the 30th day of the month following the billing (reporting) period (quarterly) to the tax authority. Payments for the 1st quarter of 2017 must be submitted no later than May 2.
Check the accuracy of the declared expenses for payment of insurance coverage for compulsory social insurance In case of illness and in connection with maternity, there will be territorial bodies of the Social Insurance Fund. To do this, tax officials will send information to the fund.
Please note: updated calculations, including for previous periods, payers of insurance premiums must submit to the relevant bodies of the Pension Fund of the Russian Federation, the Federal Insurance Fund of the Russian Federation in the manner established by Federal Law No. 212-FZ of July 24, 2009.
The Federal Tax Service of the Russian Federation explained in which case a single calculation of insurance premiums will be considered not submitted
Calculations for insurance premiums are submitted, starting with the calculation for the 1st quarter of 2017, to your Federal Tax Service. The deadline for submitting calculations of contributions is the 30th day of the month following the reporting period. For payers - employers, the billing period is the calendar year, and the reporting periods are 1st quarter, half a year, 9 months calendar year.The calculation is considered not submitted in the following cases:
- information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for specified period. Line 061 in columns 3, 4, 5 of Appendix 1 of Section 1 of the calculation must coincide with the amounts of lines 240 of Section 3 for each month, respectively.
- Inaccurate personal data identifying insured individuals is indicated: Full name - SNILS - Taxpayer Identification Number (if available).
Editor's note:
Please note: a fine for these errors in the calculation can be avoided by eliminating the discrepancy within 5 business days from the date of notification from the tax office.
The Federal Tax Service of the Russian Federation answered four questions on filling out and submitting calculations for insurance premiums
1. How to submit a calculation electronicallyThe calculation in electronic form is submitted in accordance with the format approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The format describes the requirements for XML files for transmitting reports in electronic form to the inspectorate, which does not contain instructions for forming into batches. In this regard, the calculation is sent in a single file.
2.How to fill out the contribution calculation
Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ provides a machine-readable calculation form recommended for submission to on paper, in which 4 characters are indicated in field 040 of section 3. The format for transmitting reporting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to present information with a large number of company personnel.
3. How to fill out the contribution clarification
When clarifying section 3 “Personalized information about insured persons,” it includes information about those insured persons in respect of whom changes (additions) are made, indicating the serial number of the individual from the primary calculation.
Companies have the right to independently determine the serial number of information without specifying an index. The information is numbered in ascending order throughout the organization. It is not an error if the taxpayer uses a unique accounting number assigned by his accounting system, for example a personnel number.
From 01/01/2017, companies must pay fees and submit reports on them at their location and at the address of separate divisions that issue payments and other remuneration in favor of individuals.
The company must independently decide to allocate its separate units(including a branch, representative office), the authority to accrue payments and remuneration in favor of individuals, or not. There are no exceptions for divisions of the largest taxpayers.
The Federal Tax Service must be notified if, since 2017, a separate unit has lost the authority to make payments or received them
The Federal Tax Service cites a letter from the Ministry of Finance as an explanation of the algorithm of actions of companies that have given their separate divisions (SB) the authority to make payments to employees or have deprived them of such authority. The financiers in it indicated that the organization:- submits calculations for contributions and pays them exclusively at its location if it independently calculates payments and other remunerations in favor of all employees, including in favor of employees of the OP;
- having an OP vested with the specified powers, is obliged to pay insurance premiums and report to the location of the organization and to the location of the OP, while:
2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location.
Editor's note:
Editor's note:
the position of the Federal Tax Service of the Russian Federation differs from the conclusions of the Ministry of Finance of the Russian Federation, which were voiced in letter dated January 12, 2017 No. 03-02-07/1/556. The financial department explained that it is impossible to block the accounts of a legal entity due to failure to submit calculations for insurance premiums.
In fact, the opinion of the Ministry of Finance of the Russian Federation is more logical. The fact is that in Art. 76 of the Tax Code of the Russian Federation clearly states that the basis for suspending operations on a company account is a delay of more than 10 days in the submission of tax returns. Tax return and the calculation of insurance premiums are different documents; this rule cannot be applied if the calculation of contributions is not submitted on time.
Tax officials told how they will fine you for being late in submitting a new calculation of insurance premiums
From January 1, 2017, the calculation period for insurance premiums is a calendar year; reporting - 1st quarter, half year, 9 months.Payers of contributions must submit to the Federal Tax Service a calculation of insurance premiums no later than the 30th day of the month following the billing or reporting period.
Violation of deadlines for submitting reports will be punishable under Art. 119 of the Tax Code of the Russian Federation. The fine will be 5 percent of the amount of contributions not paid on time, subject to payment (additional payment) based on the calculation, for each full or less than a month delays, but not more than 30 percent of the specified amount and not less than 1,000 rubles.
The CEO may be fined for late submission of reports on insurance premiums within 1 year
Head of the district Pension Fund Office drew up a protocol regarding the director of the LLC under Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation for the fact that he did not submit the RSV-1 calculation for 2015 within the period established by law, namely: before February 15 or 20, 2016 (on paper or electronically).The magistrate hearing this case came to the conclusion that there was no corpus delicti in the director’s actions and terminated the proceedings.
The district court judge came to the conclusion that at the time of consideration of the UPFR complaint, the statute of limitations for bringing the director to administrative liability had expired, since by virtue of Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, it is 3 months.
The Supreme Court of the Russian Federation decided that it was impossible to agree with this conclusion of the district court.
By virtue of Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation for violations of the insurance legislation of the Russian Federation, a person can be brought to administrative responsibility no later than 1 year from the date of the offense, and in case of a continuing violation - 1 year from the date of its discovery.
This period applies, inter alia, to Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.
Therefore, in in this case The deadline for holding the general director of the company accountable, taking into account the deadline for submitting the RSV-1 form (February 20, 2016), expired only on February 21, 2017. That is, it has not expired during the period of consideration by the district court judge.
RESOLUTION Supreme Court RF dated February 13, 2017 No. 80-AD16-7
Editor's note:
The Supreme Court of the Russian Federation did not make a decision to hold the director accountable and did not send the case for a new trial, since by virtue of clause 2 of part 2 of art. 30.17 of the Code of Administrative Offenses of the Russian Federation, based on the results of consideration of a complaint against a resolution that has entered into legal force, a decision cannot be made that increases the administrative punishment or otherwise does not worsen the position of the person in respect of whom such a resolution was made.
This resolution can be considered a precedent, since previously not only lower courts believed that the statute of limitations under Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation is 3 months (resolution of the Irkutsk regional court dated 13.08.2014 No. 4a-490/2014, Samara Regional Court dated 25.03.2014 No. 4a-156/2014, Decision of the Sevastopol City Court dated 02.03.2016 No. 12-153/2016), but also the Supreme Court of the Russian Federation itself (Decision dated 05/11/2012 N 41-AD12-5).
Tax and accounting changes from 2017 will affect the work of all companies and individual entrepreneurs. What will change in insurance premiums, taxes, reporting, benefits, inspections - in the instructions with comments.
Changes in tax legislation from January 1, 2017 in Russia
The most significant changes in legislation since 2017 affected insurance premiums.
From 2017 insurance premiums (except for injuries). The payment rules and benefits for them are prescribed in the Tax Code of the Russian Federation (Chapter 34). General tariffs for 2017 were retained. For more details, see the articles “Maximum base for calculating insurance premiums in 2017: table”, “”.
Fixed contributions of individual entrepreneurs in 2017 They pay a minimum wage of 7,500 rubles. Since July 2016, the federal minimum wage has increased from 6204 to 7500. Therefore, insurance premiums for individual entrepreneurs have increased significantly.
The law on contributions “for injuries” spelled out how to count them(Clause 7, Article 3 of the Federal Law of July 3, 2016 No. 250-FZ). What is the estimated and reporting periods How to calculate them and when to pay is indicated in Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ. The new ones clarified how the FSS will collect arrears, provide a deferment (installment plan), issue demands for payment, charge penalties, return and offset overpayments.
In 2016, organizations were guided by the rules from the Federal Law of July 24, 2009 No. 212-FZ. But as of January 1, 2017, Law No. 212-FZ lost force.
Financing preventive measures in 2017, you can spend on personal protective equipment, workwear and safety footwear only if all this is made in Russia. From August 2017, workwear must be made exclusively from Russian fabrics, knitted fabrics and non-woven materials. The origin of goods will need to be confirmed with certificates (declarations) of conformity.
Penalties will increase up to 1/150 of the refinancing rate if the delay exceeded 30 calendar days. For smaller delays, the fines remain the same - 1/300 of the key rate. The corresponding rules from the Federal Law of November 30, 2016 No. 401-FZ will come into effect from October 1, 2017. Penalties for individuals and individual entrepreneurs have not increased.
Occupational risk class defined differently. If an organization does not confirm its main type of activity in the Social Insurance Fund, it will be assigned the highest professional risk class from the OKVED codes available in the Unified State Register of Legal Entities. And it doesn’t matter whether she conducts this activity or whether she is only listed in the register. The changes were approved by Government Decree No. 551 dated June 17, 2016.
Insurance premiums: tax changes in 2017 for organizations
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How it was in 2016 |
What happened in 2017 |
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The rules on insurance premiums were contained in |
Submit applications for clarification of payments to the Federal Tax Service. However, it will not be possible to clarify contributions for 2016 if they were paid according to the details of the funds - neither the Federal Tax Service nor the funds have the authority to do this |
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It is no longer possible to offset contributions between each other |
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It was possible to offset the overpayment within one fund. For example, pensions can be counted towards medical benefits. Or social security contributions for injuries |
Overpayment can be offset only to the extent of the contribution (). For example, an overpayment of pension contributions can be used to offset future payments for the same. It is no longer possible to count money toward medical payments. It will also not be possible to count social security contributions against upcoming payments for injuries - they have different administrators (Federal Tax Service and Social Insurance Fund). These innovations in accounting 2017 should also be reflected |
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It has become more difficult to apply a reduced tariff |
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Simplified companies with preferential activities could apply reduced tariffs. But only if the share of income from preferential activities was at least 70% of total income () |
Simplified companies with preferential types of activities have the right to apply reduced tariffs, as before. The share of income from preferential activities should not be less than 70% of total income. But besides this, it is now necessary that the total amount of income for the year fits within a special limit - 79,000,000 (). If this limit is exceeded, you will have to recalculate and pay extra general tariff 30% since the beginning of the year |
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In 2016, there were separate BCCs for social, pension and medical contributions, as well as penalties and fines. The PFR and FSS were indicated as recipients in the payments |
Initially, the Ministry of Finance wanted to approve a single BCC for all contributions that go to the Federal Tax Service. But as a result, separate codes appeared for social, medical and pension contributions, as well as penalties and fines. Use them starting with January 2017 contributions. For December, officials came up with separate BCCs. Samples of payment slips and that's it. What to do if you have paid your dues |
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It has become dangerous to be late with confirmation of your main activity in the Social Insurance Fund |
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Funds have previously set the rate of contributions for injuries based on the OKVED code, which corresponds to the highest risk class. But the tariff could be canceled in court if the organization does not actually conduct high-risk activities () |
Not confirming the main type of activity is now dangerous, as is keeping backup codes for high-risk activities in the Unified State Register of Legal Entities. The Social Insurance Fund will set the rate of contributions for injuries based on the OKVED code that corresponds to the highest class of professional risk. The organization will not be able to challenge the tariff even in court - officials have enshrined the rule on the highest tariff in |
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More companies must pay contributions on daily allowance |
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There was no need to pay insurance premiums on the amount of daily allowance that the company itself established in a local act. For example, in the regulations on business trips |
Now daily allowances are not subject to contributions, with the exception of contributions for injuries, only within the limits of: |
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Contributions from income to in kind we need to think differently |
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The size of the base was determined based on the prices set by the parties to the contract |
The base for income in kind should be calculated based on market prices () |
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Grew up fixed contributions entrepreneurs |
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In 2016, entrepreneurs calculated fixed contributions based on the minimum wage in the amount of 6,204 rubles. The total amount was 23,153.33 rubles: |
In 2017, entrepreneurs calculate fixed contributions based on the minimum wage in the amount of 7,500 rubles. The total amount is 27,990 rubles: |
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It is necessary to report to the Federal Tax Service about departments that themselves pay salaries and contributions |
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Departments that independently issue salaries had to be reported to the Pension Fund and the Social Insurance Fund |
The parent organization must inform the Federal Tax Service at the registration address that the division independently issues wages and transfers insurance premiums (). The obligation does not apply to departments that, until 2017, paid their own salaries. |
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A new unified calculation of contributions for the Federal Tax Service has appeared |
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Companies rented out Pension Fund form RSV-1, which showed pension and medical fees. The due dates were as follows: |
The RSV-1 form was canceled. The last report for 2016 was submitted no later than February 15 - on paper, February 20 - in electronic form. For the first quarter of 2017, we filled out a single calculation of contributions and submitted them to the Federal Tax Service (). The deadline for a new calculation is the 30th day of the month following the reporting period. It doesn’t matter in what form you submit the report - on paper or through a special operator. |
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A new 4-FSS has appeared for contributions to injuries for the social insurance fund |
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Companies submitted form 4-FSS to the social insurance fund, which included social contributions and injury payments. Paper and electronic 4-FSS had to be submitted no later than the 20th and 25th of the month following the reporting period |
The 4-FSS calculation was cut down - only payments for injuries remained in it (). For the first time, submit it to the social insurance fund for the first quarter of 2017 by April 20 and 25. For 2016 we reported on old uniform 4-FSS: on paper - until January 20, electronically - until January 25 |
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New applications have appeared for crediting and refunding contributions for injuries |
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Social security and injury contributions had to be counted and returned based on special applications from |
Submit applications for credit and refund of injury contributions on new forms from. Use these statements, including if you want to return or offset an overpayment for 2016 and earlier periods. Use old application forms only if the overpayment relates to 2016-2014 |
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The deadline for monthly SZV-M has changed |
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SZV-M had to be submitted to the Pension Fund monthly before the 10th day |
In 2017, organizations will continue to submit the SZV-M report to the Pension Fund on a monthly basis. The form is the same, but the new deadline is the 15th of each month. New term applied to the report for December - it was submitted to the fund no later than January 16 (the 15th is Sunday) |
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Writing an incorrect TIN for an individual has become dangerous in any reporting |
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For an incorrect TIN in SZV-M employees the fund issued a fine of 500 rubles. for each employee in the report. But the fund’s employees did not have the opportunity to track the correctness of each TIN. Therefore, such errors rarely led to fines. |
Since 2017, TIN is a mandatory element of personalized accounting |
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It has become more dangerous to delay reporting and payments |
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For delays in RSV-1 and 4-FSS, the funds issued a fine - 5% of the amount payable, not less than 1000 rubles. For late payments, officials charged penalties and could write off the arrears from the account |
For being late with single calculation Tax officials plan to block accounts. The fine for delay in reporting will also be 5% of the amount payable, minimum 1000 rubles. (). For non-payment, the required amount will be frozen in the account, and then written off |
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The Pension Fund of Russia will fine you if you submit a paper report instead of an electronic SZV-M |
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If the organization employs 25 people or more, the SZV-M must be taken electronically, and not on paper. But in 2016, for paper Pension Fund reports didn't fine |
An organization that employs 25 people or more must submit an electronic SZV-M, not a paper one. But now for violating the rules of delivery electronic reporting The Pension Fund of Russia will begin to fine you 1000 rubles. () |
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The Federal Tax Service will return payments for contributions with errors in accounting |
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It was impossible to send a calculation with a discrepancy between the per-account and the total amount. The Pension Fund of Russia accepted the paper report, but returned it for revision. They were given two weeks to correct errors () |
If the amount of contributions from the persuchet does not match total amount payments according to the calculation, the tax authorities will return the report and demand correction. For this they will give five working days if the payment is electronic, or ten working days if the payment is paper (). If the company manages to correct the calculation, it will be considered submitted on the day it was submitted primary form. If not in time, the payment will be considered submitted late. |
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For mistakes in SZV-M, not only the company, but also the directors and chief accountant will be fined |
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There was no director or chief accountant administrative fine for the delay of SZV-M, only the company was fined 500 rubles. for each person in the report |
For delaying SZV-M, the same fine applies - 500 rubles. for each person in the report. But now the fund has the right to additionally fine the director or chief accountant 300-500 rubles. () |
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Tax authorities will not demand all documents on camera |
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The Pension Fund of the Russian Federation and the Social Insurance Fund had the right to demand documents and information at the chambers that confirm the calculation and payment of contributions (Article 37 of Law No. 212-FZ, letter of the Ministry of Labor of Russia dated January 21, 2016 No. 17-3 / OOG-22) |
The list of documents and information that tax authorities have the right to request on camera is now limited (). Such requests will be received by companies that: |
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We need to ask officials for clarification in a new way |
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The Ministry of Labor, the Pension Fund of Russia and the Social Insurance Fund responded to requests from organizations and entrepreneurs |
For clarification on contributions, please contact the Ministry of Finance or the Federal Tax Service. Letters that were issued by the Ministry of Labor, the Pension Fund of the Russian Federation, the Social Insurance Fund and the Ministry of Health and Social Development before 2017 can be used if they do not contradict the Tax Code. Regarding non-taxable payments in 2017, you can also use the old clarifications of the Ministry of Labor () |
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Important! This article is for professionals. It takes into account the latest explanations from officials. Sign up to access the latest information and expert advice.
Income tax rates have changed. the federal budget is now paid at a rate of 3%, and the regional budget at a rate of 17%. At the same time, the general level tax burden has not changed (previously, the federal budget received 2% of taxable profit, and the budget of the federal subject - 18%).The costs of assessing employee qualifications can be written off. Employees and applicants can take a special exam and receive an independent assessment of their qualifications (Federal Law of July 3, 2016 No. 238-FZ). If the employer pays for the assessment, he can take the costs into account when calculating income tax, unified agricultural tax and simplified tax. In this case, you will not have to pay personal income tax. If the event is paid for by the person himself, he will be able to take advantage of the social deduction for personal income tax.
Classifiers. Since 2017, OKUN, which was used to determine the types of household services for imputation, has become invalid. Instead of this classifier, activity codes were approved in accordance with OKVED2 and service codes in accordance with OKPD2 related to household services (Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r). Based on them, it is necessary to determine the types of activities in the production, social, scientific spheres and in the field of consumer services, for which there is a zero rate under the patent system (Clause and Article 1 of the Federal Law of July 3, 2016 No. 248-FZ).
New in accounting in 2017— classifier for fixed assets OK 013-2014 (SNA 2008). For all fixed assets that will be put into operation from 2017, the deadlines beneficial use will have to be determined using new codes and depreciation groups. To simplify the transition, Rosstandart has released tables of correspondence between the codes of the previous and new classifiers.
Controlled foreign entity. In Article 25-13.1 Tax Code The Russian Federation has clarified the conditions under which there is no need to pay tax on the profits of a controlled foreign organization, in — categories of foreign organizations and conditions under which they are not recognized as tax residents of Russia. The rules for accounting for profits of controlled foreign organizations have been adjusted in Article 25.15 of the Tax Code.
Valid from January 1, 2017 (approved). In this regard, officials made changes to the classification of fixed assets (). If a fixed asset is put into operation in 2017, determine the useful life according to the updated classification
It is necessary to distribute income tax between budgets at new rates
They paid 2% to the federal budget and 18% to the regional budget. Regions could reduce their tax rate to a maximum of 13.5%
The federal budget should be paid 3%, the regional budget - 17% (). Regions have the right to reduce the rate by regional budget up to 12.5%. This procedure will be in effect in 2017-2020
You can recognize losses longer than before, but in smaller parts
Organizations could reduce their tax basis for past losses without any limitation on the amount. But this could only be done for 10 years after the year in which these losses appeared
An organization has the right to write off a loss only within 50% of the tax base of the current period (). This restriction will be in effect in 2017–2020. But the 10-year period for recognizing losses was canceled (clause 2 of Article 283 of the Tax Code of the Russian Federation)
The limit for the provision for doubtful debts has been increased
There was a limit for the provision for doubtful debts - 10% of the current period's revenue
The reserve at the end of the reporting period should not exceed the maximum of two amounts: 10% of revenue for this period and 10% of revenue for last year. At the end of the year, the limit is the same - 10% of annual revenue ()
It was prohibited to create a reserve for the amount of the counter creditor
If there is a counter accounts payable to the counterparty, when calculating the reserve, a debtor is considered a doubtful debt only in that part that exceeds the creditor ()
The declaration must be submitted in a new form
Companies reported in a form approved
The declaration must be submitted in an approved form. Lines for trade fees have been added to the new form
You can write off the costs of the professional standard exam
The Tax Code did not provide for the costs of an independent assessment of qualifications
The list of other expenses included the costs of an independent assessment of the qualifications of employees. You can write off expenses if there is an agreement for an independent assessment of qualifications. And employees with whom they have entered into an employment contract undergo a qualification assessment (clause 1, article 264 of the Tax Code of the Russian Federation)
VAT in 2017 changes latest news
The Tax Code of the Russian Federation also prescribed when foreign organizations you need to register for tax purposes, use Personal Area to submit VAT returns and go through desk audits(Federal Law of July 3, 2016 No. 244-FZ).
VAT rate change in 2017 deputies are not planning. Just like last year, maximum bet VAT - 18%.
Property taxes in 2017: what changes
Property tax for legal entities cadastral value. Property tax for individuals has increased in new regions due to the transition to calculation based on cadastral value. From January 1, 2017, inspectors will calculate the tax on apartments, dachas and garages from their cadastral value. The list, for example, includes the Krasnodar Territory, Tambov and Astrakhan region, Republic of Karelia. Residents of these regions will have to pay increased taxes for the first time in 2018 based on the results of 2017. Complete list of regions for legal entities. Complete list of regions for individuals.
In 2016, in 49 regions, owners of apartments, dachas and garages were assessed a personal property tax based on the cadastral value of the property. In other regions - from inventory value.
Property tax for individuals based on inventory value grew up too. When calculating personal tax inspectors multiplied by property inventory value apartments, dachas and garages to a deflator coefficient of 1.329.
Personal income tax: new in tax legislation since 2017
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How it was in 2016 |
What happened in 2017 |
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The list of income exempt from personal income tax did not include payment for exams for compliance with professional standards |
If your organization paid a current or future employee, personal income tax does not need to be calculated on this amount. It was included in the list of non-taxable () |
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There is no need to withhold personal income tax from bonuses and points that customers receive |
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Bonuses and points for customers within loyalty programs were not mentioned in the list of those exempt from personal income tax. The Federal Tax Service required that the seller calculate the tax on these amounts and inform the inspectorate about the impossibility of withholding it from the buyer |
You no longer need to calculate personal income tax on bonuses and points that the seller awards to individual buyers. Notifying the inspectorate about the impossibility of withholding tax on such income is also possible. They were included in the list of non-taxable () |
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At the request of the employee, the organization is obliged to provide a social deduction for voluntary insurance life |
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A deduction for the costs of voluntary insurance could only be obtained from the inspectorate |
In 2017, an employer's employee has the right to receive a social deduction under voluntary life insurance contracts (). If you wish, you can, as before, apply for a deduction to the inspectorate. Maximum amount deduction - 120,000 rubles. in a year. This is the same amount for all types of social deductions. Its size has not changed |
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A social deduction has appeared for exams for compliance with professional standards |
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On the list social deductions according to personal income tax, no deduction was mentioned in the amount of expenses for the professional standard exam |
An accountant who has paid for the professional standard exam has the right to receive personal income tax deduction for this amount. This also applies to any other employee. You must go to the inspectorate for the deduction; the employer does not have the right to provide it () |
Social deductions for expenses on voluntary life insurance can be received at work. But only if the employer himself withheld contributions from the salary and transferred them to the insurance company (clause 2 of article 219 of the Tax Code of the Russian Federation, Federal Law of November 30, 2016 No. 403-FZ).
Tax changes in 2017 on reporting
RSV-1 and 4-FSS were replaced with new calculations. Starting with reporting for the first quarter of 2017, submit the calculation of insurance premiums to the Federal Tax Service for compulsory pension (social, medical) insurance on the form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Indicate contributions for injuries in the new calculation of 4-FSS, approved by Order of the FSS of Russia dated September 26, 2016 No. 381.
SZV-M will be handed over later - no later than the 15th day of the month following the reporting month (subparagraph “g”, paragraph 4, article 2 of the Federal Law of July 3, 2016 No. 250-FZ). The previous deadline is the 10th. The law clearly spelled out which executors civil contracts must be included in the report.
Accountants will be fined for personal reporting and benefits information . If you do not provide personalized accounting information on time or do not submit it in full, officials will be fined 300-500 rubles. The same fines if the Social Insurance Fund does not provide information on sick leave, additional days to care for disabled children, social benefits for burial and burial services according to a guaranteed list. Responsibility is prescribed in Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation.
A new form of statistical reporting for small enterprises. Small enterprises reported for 2016 using the new form No. TZV-MP (Rosstat order No. 373 dated July 29, 2016). The report was submitted by April 1, 2017.
Trade fee: new in taxation in 2017 for organizations
The maximum rate of trade tax for companies that organize retail markets has increased.
Taxes in 2017: what changes for special modes
News in accounting and tax accounting in 2017 There is also one for special regime people.
Simplified taxation system limits. Organizations can apply the simplification if the revenue is for 9 months previous year did not exceed 112.5 million. The income limit that allows you to remain on a simplified basis increased to 150 million.
For comparison: in 2016, companies and individual entrepreneurs whose revenue for 9 months of 2015 was no more than 51,615 million could apply the special regime. And the maximum income of a simplifier in 2016 was 79.74 million. Until 2021, both limits are 112.5 million. and 150 million will not be indexed.
Limit of fixed assets, allowing the transition to a simplified system, will remain at the level of 100 million. However, for individual taxpayers and types of activities, regions will be able to increase the limit to 150 million. For more details, see the articles “”, “Income limit of the simplified tax system 2017”.
Simplified companies with the object “income minus expenses” can write off the costs of employee exams according to professional standards (Federal Law of July 3, 2016 No. 251-FZ).
Fixed insurance premiums for individual entrepreneurs . Entrepreneurs with hired staff on UTII can reduce the tax on insurance premiums both for themselves and for their employees (Federal Law of June 2, 2016 No. 178-FZ). The tax can be reduced by up to 50%. Previously, individual entrepreneurs reduced UTII only by contributions for employees, and fixed payments took into account only single individual entrepreneurs.
Pension contributions for incomes exceeding 300,000 began to be called fixed. As a result, individual entrepreneurs on simplified “income” and on imputation can declare such amounts as tax deduction. Until 2017, there was controversy over this issue.
Payment of Unified Agricultural Tax . More companies and individual entrepreneurs can switch to paying the Unified Agricultural Tax (Federal Law of June 23, 2016 No. 216-FZ). UTII is used by agricultural producers - companies and entrepreneurs that produce agricultural products. And since 2017, also those who provide services to agricultural producers. Services must relate to auxiliary activities in the field of production of agricultural crops and post-harvest processing of agricultural products (according to OKVED).
The limit on the value of fixed assets for simplification increased by 1.5 times
An organization whose residual value of fixed assets is a maximum of 100 million had the right to apply the simplification
In 2017, a company whose residual value of fixed assets does not exceed 150 million as of January 1 and all other days of 2017 can apply the simplified procedure ()
It is unclear why officials approved a new deflator coefficient for simplification
The simplified basic income limits had to be multiplied by a deflator coefficient. In 2016 it was equal to 1.329. Therefore, in 2016, the simplification could be applied until income from the beginning of the year exceeded 79,740,000 (60,000,000 × 1.329). And starting from 2017, companies whose income for 9 months of 2016 amounted to a maximum of 59,805,000 (45,000,000 × 1.329) could switch to this special regime.
For 2017, the deflator coefficient for simplification is 1.425 (). But there is no need to multiply the limits by it. Indexation was suspended until January 1, 2021
To simplify the “income minus expenses” object, we left one BCC instead of two
At the “income minus expenses” facility, they paid the minimum tax on a separate BCC - 182 1 05 01050 01 1000 110
The minimum tax for 2016 must be transferred to the same KBK as the regular tax: from the difference between income and expenses - 182 1 05 01021 01 1000 110
The simplified declaration for 2016 must be submitted using a new form
There was no place in the declaration for trade levy and reduced tax rates
There is a new subsection for trade fees. It is filled out by retailers with the “income” object. The declaration can now show a reduced tax rate for the “income” object, and not just 6% (). Pass new declaration for 2016 must be submitted no later than March 31, 2017.
Simplification rates in Crimea have increased
In 2015-2016, simplified companies in Crimea paid tax on the “income” object at a rate of 3%, and on the “income minus expenses” object - at a rate of 7%
For 2017-2021, the Crimean authorities raised the rate for the “income” object to 4%. For the object “income minus expenses” - up to 10% ()
It is necessary to determine from the new list of services whether entrepreneurs have the right to use zero rate simplified
Simplified entrepreneurs relied on OKUN if they needed to determine whether they had the right to apply a zero tax rate
When determining the types of activities in respect of which it is established tax rate 0%, simplified entrepreneurs should focus on new ones from the new government list.
Entrepreneurs can safely reduce simplified taxes and UTII on excess contributions
Officials prohibited reducing the simplified tax and UTII on contributions at a rate of 1%, which entrepreneurs pay for themselves with incomes over 300,000
An entrepreneur has the right to reduce the simplified tax and UTII on contributions at a rate of 1% paid on income over 300,000. A clear rule has appeared that allows entrepreneurs to do this ()
Imputed businessmen can reduce the tax on contributions for themselves, even if they have employees
Businessmen with employees reduced UTII only by contributions paid for employees
Entrepreneurs with hired employees can reduce UTII for all insurance premiums, including those paid for themselves. But the limit remained. The tax can be reduced by no more than 50% ()
A benefit has appeared for owners of heavy trucks
Organizations in special regimes did not have the right to reduce transport tax for toll
Owners of simplified and imputed trucks can reduce their transport tax toll
UTII for 2017 was not increased
For calculation UTII coefficient K1 in 2015 and 2016 was equal to 1.798. It was installed every year by the Russian Ministry of Economic Development
Coefficient K1, as before, is equal to 1.798 ()
The UTII declaration is submitted using a new form
The declaration could not reduce the tax on personal insurance contributions of the entrepreneur. It was possible to show UTII only taking into account the amounts transferred for employees
You can transfer household services that are included in the new list to imputation
The list of household services to the population was taken from the OKUN OK 002-93 classifier. And local authorities established which household services from OKUN fall under UTII
Since 2017, the OKUN classifier has not been used. Businessmen need to use the new classifiers OKVED2 and OKPD2. The Government of the Russian Federation clarified which services can be transferred to UTII ().
Changes in the Social Insurance Fund since 2017 for employers the following.
Checks by taxes and contributions in 2017: changes
Cameras for VAT. From January 1, 2017, VAT explanations can only be submitted electronically through an operator. The format was approved by order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/682. This applies to those who are required to report VAT via the Internet.
If the tax authorities asked for clarification of discrepancies in reporting, and the answer was not sent within five working days, from 2017 she faces a fine of 5,000 rubles. For a repeated violation within a calendar year - 20,000. Instead of explanations, you can submit a clarification. Then there will be no fine (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).
Extend the deadlines for preparing documents for the tax office in a new way. If you do not have time to submit documents as requested, submit a notification to the tax authorities using the new form (approved by order of the Federal Tax Service of Russia dated January 25, 2017 No. ММВ-7-2/34). Take it to the inspectorate or send it through the operator in the approved format.
Pre-trial procedure for resolving disputes regarding insurance contributions to the Federal Tax Service. Mandatory pre-trial procedures have been extended to insurance premiums to the Federal Tax Service. You will need to appeal decisions on insurance premiums first to a higher authority - the regional tax department (UFTS of Russia), and only then in court.
There are new rules for checking contributions for injuries. Law No. 125-FZ now has new articles 26.14-26.21. And in them - about how desk and field inspections should be carried out, the results of audits should be documented and the actions of FSS employees should be appealed.
The concept of “controlled debt” has changed (Article 1 of the Federal Law of February 15, 2016 No. 25-FZ). This is now considered debt on debt obligations:
- to a foreign related organization;
- before an organization that is considered interdependent in relation to a foreign counterparty;
- for which these organizations act as guarantors, sureties, etc.
Only judges can recognize debt as controllable under other circumstances.
Checks: new in accounting and taxation in 2017
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How it was in 2016 |
What happened in 2017 |
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Tax officials did not have the right to fine an organization that did not provide an explanation at the filing cabinet of the declaration or was late with it |
Tax authorities have the right to fine a company that does not provide an explanation on time for 5,000 rubles. () |
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More information is no longer a tax secret |
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There were 11 items in the list of publicly available information. For example, tax debts, average headcount, tax penalties () |
The following was added to the list of publicly available information that is not a tax secret: |
New rules for working with cash in 2017
It will be possible to issue money on account without applications. An order from the director will be sufficient for this. The Central Bank prepared such beneficial amendments in Directive No. 3210-U dated March 11, 2014. For those who are ready to collect statements from employees for each accountable amount, they will leave this option.
Registration
Amendments - 2017 on personnel records
Personnel records for micro-enterprises have been simplified. The Ministry of Labor has developed a standard employment contract, where it will be possible to indicate the conditions that are now established in local regulations (internal labor regulations, regulations on remuneration, bonuses, certification, etc.). There is no need to draw up local acts themselves. But if the status of a micro-enterprise is lost, local acts will have to be restored within four months. Basis - Article 309.1
The system began operating on January 1, 2017 independent assessment qualifications. Accountants and other employees have the right to take an exam for compliance with the professional standard at the Qualification Assessment Center (QAC). The employee or his employer can pay for the exam. The CSC will issue a certificate of successful completion of the exam and enter its details into a special register ( Federal laws dated July 3, 2016 No. 238-FZ i)
Micro-enterprises can issue fewer personnel documents
Micro-enterprises kept personnel records according to the same rules as all others: approved local acts, concluded employment contracts
A microcompany has the right to refuse local personnel documents if it signs standard employment contracts with employees (). For example, it is possible not to approve the provisions on wages and bonuses, internal labor regulations
Important!
What amendments did not have time to be adopted by 2017?
1. For non-payment of insurance premiums, they will impose criminal liability , if the arrears exceed large or especially large size. The State Duma considered the corresponding bill (No. 927133-6) in the second reading and sent it for revision.
2. An amendment with tax reduction can be submitted within three years. Such a bill was prepared by the Ministry of Finance and published on the portal regulation.gov.ru. The tax base will not be recalculated if more than three years have passed from the date of overpayment. Currently there is no such restriction in the Tax Code of the Russian Federation. But after three years, the money is returned only through the courts.
3. VAT at a rate of 10% will be paid more often. Fruit, berry crops and grapes can be added to the list of goods subject to VAT at this tariff (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation). The corresponding bill (No. 19842-7) has already been submitted to the State Duma.
4. The form of the invoice will change. Column 1a “Product type code” will appear. Here, companies that export goods to Belarus, Kazakhstan, Kyrgyzstan and Armenia will indicate the product code according to the product nomenclature, and the rest will be marked with a dash. Box 11, in which the customs declaration number is entered, will be renamed “Registration number of the customs declaration.” The draft amendments are available on regulation.gov.ru.
5. Property tax will not have to be paid movable property received during reorganization, liquidation and from related parties, if such objects were registered by previous owners no earlier than 2013. The corresponding bill (No. 912150-6) has been in the State Duma since 2015.
6. Interest for illegal use of other people’s money will be calculated according to key rate Central Bank, valid during the period of delay (). Although the contract may provide for a different procedure. The bill was adopted in the second reading.
7. Copies for the Federal Tax Service will become unified. The Federal Tax Service has developed new rules according to which copies must be certified for inspection. The project was published on the portal regulation.gov.ru. Now each inspection has its own requirements for copies.
8. New forms for on-site inspections have been published on regulation.gov.ru. The Federal Tax Service plans to update the requirement to provide explanations, the notice of summons to the tax authority, the decision to conduct on-site inspection, a certificate of inspection and 35 more forms.
9. Reporting by auditors on suspicious transactions of clients. Auditors will be required to report suspicious client transactions to Rosfinnmonitoring. The department posted such a project on the portal regulation.gov.ru.
10. Small and medium business and many economic objects. To do this, the owner must draw up and register a declaration of compliance of his company with the requirements fire safety. The State Duma adopted bill No. 1080143-6 with these changes in the first reading.
11. Salary indexation may be mandatory. Install it minimum size there will be tripartite commissions (now they determine the regional minimum wage). If for a fully worked month the salary is more than 10 times the regional living wage, they won’t raise her. Deputies submitted the corresponding bill (No. 1119655-6) to the State Duma for consideration.
13. Payment of bonuses will be regulated by special rules. Draft amendments to Article 136 Labor Code published on regulation.gov.ru (No. 55883). According to this document, the terms of payment of bonuses are established by collective agreements, agreements, local regulations or an employment contract.
14. Companies will be able to conduct internal control to check whether their work meets the requirements of the Labor Code of the Russian Federation. A project with such an amendment is being prepared by the Ministry of Labor. Another planned change is that the employer will be able to initiate an inspection by the labor inspectorate.
15. Compensation to the families of those killed at work may increase from 1 to 2 million rubles. New order will affect accidents that occur from January 1, 2017.