- Increasing the income limit and the limit on fixed assets for the simplified tax system
The income threshold for switching to the simplified tax system in 2017 was increased to 90 million rubles. for 9 months of the previous year. From 80 to 150 million rubles. The maximum amount of revenue for a reporting or tax period, which allows the use of the simplified tax system, has increased.
As for the residual value of fixed assets, which give the right to switch to the simplified tax system and apply the “simplified system”, then from next year the permissible value of fixed assets will increase to 150 million rubles.
- New declaration form for the simplified tax system
On April 10, 2016, it came into force, which approved a new form of tax return for tax paid in connection with the application of the simplified tax system. Consequently, companies using the simplified tax system will have to submit a declaration for 2016 using a new form.
- There remains one BCC for the simplified tax system “income minus expenses”
Previously, there were two BCCs: 182 1 05 01021 01 1000 110 - for paying advances and taxes; 182 1 05 01050 01 1000 110 - for the minimum tax. The second BCC for the minimum tax is canceled, and from the new year only one general code will be applied - 182 1 05 01021 01 1000 110, and it will need to be indicated in payment order USN. The changes took effect from tax period 2016, so the minimum tax for 2016 must be paid on a single BCC.
- More expenses can be written off on the simplified tax system
From January 1, 2017, companies using the simplified tax system with the object “income minus expenses” were able to write off the costs of exams on professional standards that employees take at qualification assessment centers.
- Possible change in the simplified taxation system “income minus expenses” rate in the regions
The tax rate for the simplified tax system “income minus expenses” varies from 5% to 15%. However, in the regions it may decrease. Entrepreneurs should check whether the rate in their region has changed since January 1, 2017. This can be done.
- Individual entrepreneurs on UTII received the right to reduce UTII by insurance premiums for themselves
From January 1, 2017, according to the new edition, individual entrepreneurs on UTII receive the right to reduce UTII by insurance premiums for themselves. Previously, an entrepreneur with employees deducted from UTII only contributions from their salaries. It is important that next year for individual entrepreneurs with employees the limit will remain - UTII cannot be reduced by more than 50%.
Also, due to the changes, the format and printed form of the UTII declaration is changing starting from the 1st quarter of 2017.
- The deflator coefficient for UTII will not change
It will remain at the same damage - 1,798.
What changes await insurance premiums?
- Reporting on insurance premiums will need to be submitted to the tax office and funds
From January 1, 2017, the administration of insurance premiums will be handled by the Federal Tax Service. In this regard, the Tax Code of the Russian Federation has been supplemented with a new chapter 34 “Insurance premiums”.
Starting from 2017, the FSS will have to submit a new form 4-FSS (). The changes are due to the fact that from 2017, the Federal Tax Service of Russia will exercise the authority to administer contributions to social insurance in the event of temporary disability and in connection with maternity, while insurers will retain the functions of analyzing social insurance contributions against industrial injuries and occupational diseases. In this regard, in form 4-FSS, the section “Calculation of accrued and paid insurance premiums for mandatory social insurance in case of temporary disability and in connection with maternity and expenses incurred.”
The new form 4-FSS will need to be used starting with reporting for the first quarter of 2017.
In 2017, the Pension Fund will continue to control issues of assignment and payment of pensions. Reporting to the Pension Fund in 2017 includes the SZV-M form (monthly information about insured persons); a report on length of service in the form SZV-STAZH for each employee for whose remuneration insurance contributions are calculated.
Companies and individual entrepreneurs will have to submit the SZV-M form in the same order. Only the deadline for submitting information will change - until the 15th day of the month following the reporting month. The report to the Pension Fund on the length of service of employees should become annual.
- The deadlines for submitting reports on insurance premiums will change
From January 1, there will be a unified calculation of contributions to the Federal Tax Service (). It will need to be submitted no later than the 30th day of the month following the reporting period. By the way, information about debts and paid contributions has disappeared from the new report - there will only be accruals, so fewer discrepancies are expected.
- The procedure for paying insurance premiums will change
The deadline for paying insurance premiums will remain the same: no later than the 15th day of the month following the month for which they were accrued.
But contributions will only have to be paid to the tax office and the Social Insurance Fund. In the FSS still You will have to pay contributions in connection with injuries and occupational diseases. Contributions for pension, medical and social (in case of temporary disability) insurance will have to be paid to the tax office, so the rules for filling out such payments are changing.
Debts on contributions at the end of 2016 will be collected by the tax office, but it will not be possible to offset the overpayment of contributions - it can only be returned by contacting the appropriate fund.
Individual entrepreneurs will be paid for 2017 pension contributions to the tax office for one KBK. In 2016, contributions were divided into a fixed part and 1% on income over 300,000 rubles. in year.
Different BCCs have been introduced for payment of contributions for periods before 2017 and from 2017, so pay special attention to payment details.
- The maximum value of the base for calculating insurance premiums will change
The maximum base for contributions to the Pension Fund will increase from 796,000 rubles. up to 876,000 rub. (RUB 73,000 per month).
The maximum base for contributions to the Social Insurance Fund will increase to 755,000 rubles. Thus, the limit will increase by 5.2%.
- You will need to pay insurance premiums on excess daily allowances
The daily allowance for business trips established by the Tax Code is 700 rubles. for trips around Russia and 2500 rubles. per day for foreigners. If your company’s daily allowance is higher, then personal income tax must be withheld from the excess amount. New for 2017: employers will also have to pay insurance premiums on the excess amount.
VAT changes
- New form of VAT declaration
Some changes affected customs declaration numbers. In section 8 (purchase book data), companies will be able to write any number of customs declaration numbers, each on a separate line 150. Currently there is only one line 150, the numbers are written in it separated by a semicolon. The line is limited to 1000 characters, and this volume is not enough for everyone.
- Fines for failure to submit explanations during desk audits for VAT and for submitting explanations on paper
For failure to provide explanations during desk VAT audits, organizations risk receiving a fine of 5,000 rubles. Repeated violation will cost 20,000 rubles.
Submitting a VAT explanation on paper after January 1, 2017 also faces a fine. According to paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, explanations to the VAT return on paper will be considered not submitted.
Changes in personal income tax
- The deflator coefficient for 2017 for the patent will change
From 2017, the deflator coefficient will increase from 1.514 to 1.623 (it is multiplied by 1,200 rubles). Starting from the new year, the price of a patent will increase from 1816.8 rubles. per month up to 1947.6 rubles. It is possible to adjust the amount to a regional coefficient.
- Changes in personal income tax codes
In 2017, separate codes for bonuses will appear:
2002 - for bonuses related to production results and being part of remuneration;
2003 - for bonuses and other remunerations that the company pays out of net profit.
329 - code for a new social deduction in the amount of expenses for an independent assessment of qualifications.
Deductions for children are divided into parents, adoptive parents and guardians, trustees, and adoptive parents.
New deduction codes for disabled children have been introduced.
Income tax
- The form of the income tax return will change
The income tax return for 2016 will need to be submitted using the updated form no later than March 28, 2017.
- Income tax rates will change
Currently, organizations transfer 2% tax to federal budget and 18% in the regional one. The Ministry of Finance plans that 3% will go to the federal budget, and 17% to the regional budget. Thus, the general tariff of 20% will remain.
Personnel accounting
- Simplification of personnel records for micro-enterprises
From January 1, 2017, it comes into force, simplifying personnel records for micro-enterprises. It allows such companies to do without local personnel regulations (internal labor regulations, shift schedules, etc.). The government has approved a standard form of employment contract, in which all these conditions can now be spelled out.
If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and appropriate changes have been made to the information about it in the Unified Register of Small and Medium-Sized Enterprises, he must complete the necessary personnel documents no later than four months.
Micro-enterprises are not required to enter into standard employment contracts with their employees. The use of this document is assumed at the request of the head of the company.
- Increase in fines for violations related to wages
- The salary of accountants has been determined
The key rule is that the chief accountant’s salary cannot exceed the salary of ordinary employees by more than 8 times. This restriction applies to all government agencies.
Online cash registers
- Transition to online cash registers in 2017
On July 15, 2016, it came into force, which introduced amendments to Law No. 54-FZ “On the use of cash register equipment.”
If from July 15, 2016 there is a voluntary transition to online cash registers, then from February 1, 2017, registration of cash registers will take place only according to the new procedure, and from July 1, 2017, old cash registers will need to be replaced or upgraded without fail. Moreover, from July 1, 2018, the obligation to use online cash registers will appear even for those who were previously exempt from using cash registers (enterprises providing services, owners of vending machines, small businesses with a patent and UTII).
Penalty
- Double the interest rate on taxes
Since 2017 the size has been increasing interest rate to pay taxes twice. If an organization has not paid tax before 30 days, the rate will be 1/300, after that it will be 1/150. But the individual entrepreneur still pays 1/300.
OKVED
- Transition to the new OKVED directory
Since 2017, only the new OKVED2 reference book has been in force - OK 029-2014 (NACE REV. 2)
In addition, a modified list of codes for household services will come into effect in 2017. The corresponding Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r was published. The document contains a list of codes for types of economic activities related to household services (contains codes according to the OKVED2 classifier), and a list of service codes related to household services.
Previously, to determine services to the population that are available to entrepreneurs under special taxation regimes (UTII and Patent), it was necessary to use the All-Russian Classifier of Services to the Population (OK 002-93).
New reporting for small businesses
New form No. TZV-MP
From 2017, companies with 15 to 100 employees will submit a new form No. TZV-MP to the statistical authorities. The report indicates revenue from the sale of products. For the first time, form No. TZV-MP must be submitted by April 1, 2017.
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 billing and reporting periods, how to calculate them and when to pay are 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 additionally at the general rate of 30% from 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 per diem contributions |
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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 in kind must be calculated in a new way |
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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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Fixed contributions of entrepreneurs have increased |
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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 submitted the RSV-1 form to the Pension Fund, 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 in electronic format. 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 using the old form 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. The new deadline 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, fund employees 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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Calculation with discrepancy between persuchet and total amount it was impossible to send. 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 agree with the total amount of contributions according to the calculation, the tax authorities will return the report and demand that it be corrected. 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 useful life 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 organization. Article 25-13.1 of the Tax Code of the Russian Federation 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 to the regional budget 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 the previous 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-payable to the counterparty, when calculating the reserve, the debtor is considered to be 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 stipulates that when foreign organizations need to register for tax purposes, use Personal Area to submit VAT returns and undergo 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 based on 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 includes, for example, the Krasnodar Territory, the Tambov and Astrakhan regions, and the 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 property tax, inspectors multiplied the inventory value of apartments, dachas and garages by 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 life insurance |
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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. The maximum deduction amount is RUB 120,000. 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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The list of social deductions for personal income tax did not mention a deduction 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 states which performers under which 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 funerals and funeral services according to the 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 simplified tax regime if their revenue for 9 months of the previous year did not exceed 112.5 million. The income limit that allows them to remain on the simplified tax regime has 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 using simplified “income” and imputation can declare such amounts as a 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% (). A 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, based on the new list of services, whether entrepreneurs have the right to apply a simplified zero rate
Simplified entrepreneurs relied on OKUN if they needed to determine whether they had the right to apply a zero tax rate
When determining types of activities for which a tax rate of 0% is established, simplified entrepreneurs must 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 on special regimes did not have the right to reduce the transport tax on the road 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
On January 1, 2017, an independent qualification assessment system began operating. 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 of July 3, 2016 No. 238-FZ and)
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 a large or especially large amount. 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 interdependent persons, if such objects were registered by the 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, notification of a call to tax authority, a decision to conduct an on-site inspection, a certificate of the inspection and 35 other 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-sized businesses and many economic entities will be exempt from inspections by the Ministry of Emergency Situations. 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. Its minimum size will be set by 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 for 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. The new procedure will apply to accidents that occur from January 1, 2017.
Changes in fixed asset accounting in 2017 are associated with the introduction of a new All-Russian classifier fixed assets OK 013-2014 (SNA 2008). In , which approved the Classification of fixed assets for tax accounting purposes, changes were also made (). In some cases, the amendments will affect the determination of the useful life of newly acquired property.
Let us recall that for tax accounting purposes, from January 1, 2016, property with a useful life of more than 12 months and an original cost of more than 100,000 rubles is considered depreciable. The new limit applies to property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.
Depreciable property is distributed among depreciation groups in accordance with its useful life (SPI) ().
From January 1, 2017, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNA 2008) (approved).
The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.
In the new Classifier of Fixed Assets, the codes of fixed assets objects have completely changed: their numbering has changed. The names of objects have also partially changed. In this regard, changes were made to the Decree of the Government of the Russian Federation ((hereinafter referred to as Resolution No. 1)), which approved the Classification of fixed assets for tax accounting purposes (). These changes also come into force on January 1, 2017.
Classifier of fixed assets and transition keys
In order to simplify the transition to the new Classifier of Fixed Assets, Rosstandart issued an order “On approval of direct and reverse transition keys between editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets” (), which provides correspondence tables old and new OKOF codes (the direct transition key establishes the transition from OK 013-94 to OK 013-2014 (SNS 2008), and the reverse transition key, on the contrary, establishes the transition from OK 013-2014 (SNS 2008) to OK 013-94).
For most objects, the name remains the same, only the code number and the name of the subgroup have changed.
For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup “Other office machines” with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment for local area networks; data storage systems; modems for local networks; modems for backbone networks).
According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various capacities, network equipment for local computer networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- th depreciation group with a useful life of more than two years and up to three years inclusive. But it is called “Electronic computer technology” and has code 14 3020000.
In some cases, specific types of fixed assets are not included in the Classifier of fixed assets OK 013-2014, and then compliance must be established based on the characteristics of similar or similar objects.
The Classifier of Fixed Assets OK 013-2014 (SNA 2008) provides a definition of fixed assets. These are manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, to produce goods and provide services. Some of the positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the “Position name” column of the correspondence table, an entry is made: “They are not fixed assets.”
For example, microphones, loudspeakers, headphones, helmophones with code 14,3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, drilling punch, slot with code 14 3315443, equipment of linear and equipment rooms, amplifiers and racks low-frequency with code 14 322400 now are not fixed assets.
The accountant uses the codes of the Classifier of Fixed Assets when filling out Federal Statistical Observation Form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets.” Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.
But first of all, the All-Russian Classification of Fixed Assets is used to determine the depreciation rate for fixed assets in tax accounting, since, in accordance with this, taxpayers, when determining the depreciation group in which depreciable property should be included, are required to use the Classification of Fixed Assets approved by . And this Classification, in turn, is based on the OKOF classifier.
Application of the fixed assets classifier to determine the depreciation group and SPI
The useful life is the period (number of months) during which the company expects to use the asset and receive economic benefits from it. Depending on this period, fixed assets in tax accounting belong to one or another depreciation group.
When accepting an object for accounting, each organization independently establishes the SPI for the date of its commissioning. But before establishing the SPI for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.
Each group has a minimum and maximum useful life. An organization can select SPI within a specific depreciation group in which the fixed asset is included.
If the fixed asset belongs to a type that is not named in the Classification approved by the Government of the Russian Federation, then the SPI for such an object should be established on the basis of technical documentation or manufacturers’ recommendations. If the technical documentation does not contain SPI, the organization can use data from the Classifier of Fixed Assets. The fixed asset code must be found in OKOF and the depreciation group must be determined according to this code (code ranges in the Classifier are given in addition to the names of fixed assets in the explanation column).
Classifier of fixed assets in accounting
defined by Classification (that is, as a new object);
determined according to the Classification, but reduced by the period of actual use by the previous owner (life of the fixed asset previous owner needs to be confirmed documented, for example, by an act in form OS-1);
established by the previous owner and reduced by the period of its actual use by this owner (these terms must also be documented).
Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.
In the first two cases, in 2017, organizations will have to apply a new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).
If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, the company has the right to independently establish the SPI, taking into account safety requirements and other factors.
Application of the Fixed Asset Classifier when changing the SPI
As a general rule, the SPI is revised when there is an improvement in the initially established standard indicators of the functioning of the facility as a result of completion, additional equipment, reconstruction, or modernization.
Let us recall that in tax accounting, an increase in SPI can only be made within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at a new rate, calculated based on the new useful life of the fixed asset (). But such a recalculation of the depreciation rate will lead to the fact that the object will depreciate longer, so for the organization in this case it is more profitable to charge depreciation according to the previous rates.
If, after modernization (reconstruction), the initial cost of the object has changed, but the SPI remains the same, then the depreciation rate when using the linear method in tax accounting cannot be revised, and at the end of the SPI, the fixed asset will not be fully depreciated. However, according to clarifications of the Russian Ministry of Finance, organizations in this case are allowed to continue to accrue depreciation linear method until the full repayment of the cost of the fixed asset and after the end of the joint venture, if it was not revised after the modernization (reconstruction) of the fixed asset (,).
When, after modernization (reconstruction), the technical characteristics of an object have changed so much that it begins to comply with the new OKOF code (old and new codes will have to be analyzed in 2017), the object should be considered as a new fixed asset. In this case, its initial cost and SPI will need to be determined again, using a new Classifier.
And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any standards, to change (clarify) the SPI in cases such as, for example, modernization or reconstruction, reflecting such adjustments in accounting and reporting. At the same time, the possibility of revising the SPI as an estimated value must be fixed in the accounting policies of the organization.
Nina Golysheva, Associate Professor of the Department of "Accounting, Analysis and Audit" Federal State Budgetary Institution of Higher Education Financial University under the Government of the Russian Federation
Anna Gorokhova, leading expert methodologist at BDO Unicon Outsourcing
The Ministry of Finance hatched the idea of abandoning the limit in this area. This standard will be replaced by a materiality criterion. As for property whose useful life is more than a year, the organization itself will decide whether to classify it as fixed assets or not.
In 2019, it is planned to introduce 6 more new standards: “Expenses”, “Rent”, “Income”, etc.
New chart of accounts
The largest adjustments should be expected in the chart of accounts. The thing is that the developers want to make the encoding of the lines in the financial statements the same as the number of the corresponding account. Then workers in this area will be able to create a balance sheet automatically based on accounting data. For example, deposits are accounted for in account 55 “Special accounts in banks”, and in the balance sheet they are classified as financial statements (№58).
In addition, the developers intend to introduce new accounts, which are currently not enough. For example, for investment property.
The draft new chart of accounts is currently at the planning stage and will be implemented in 2018, and all entrepreneurs will switch to it closer to 2020.
Simplifying accounting for small businesses
From 2017, accounting for small businesses will become easier. Namely, they will simplify the accounting system for fixed assets, materials and other assets. Let us note that officials intend to make a number of these changes retroactively, namely on January 1, 2016.
Fixed assets and materials for small businesses will be allowed to be accounted for at the cost of the supplier. Now the cost of assets includes the cost of transportation costs, payments for intermediaries, contractors, etc. The new rules will allow you to write off related expenses directly as expenses.
Depreciation of fixed assets from 2017 will be accrued once a year, and not every month, as is the case now. Regarding the costs of research papers, the purchase of intangible assets, then they can be written off at a time, regardless of their service life.
Companies operating under a special regime must evaluate these changes, because their accounting and tax accounting have almost no contact. As a result, there are no contradictions, and the work of the chief accountant will be significantly simplified.
Other accounting changes for 2017:
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Change names |
Description |
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Transfer of social contributions to the jurisdiction of the Federal Tax Service |
The Social Insurance Fund will only manage contributions for employee injuries, and all other social contributions will go to the Federal Tax Service. All necessary reporting will also be submitted there. |
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Changes in contribution reporting |
It is known that forms 4-FSS and RSV-1 will be canceled. They will be replaced by another tax form. Which one exactly is not yet clear. |
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New deadline for submitting reports on insurance premiums |
This report will need to be submitted 4 times a year, within 30 days of the month following the reporting month. |
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Changing encoding budget classification for insurance premiums |
Due to the fact that contributions will now be provided not in FSS, and the tax office will come up with new KBK. They are currently unknown. |
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Reporting on employee experience |
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New deadline for delivery of SZV-M |
This form must now be submitted by the 15th of each month following the reporting month. |
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Increasing fines for late submission of reports to the Pension Fund |
From now on, the fine for ignoring the filing of reports within the specified time frame will be 1,000 rubles. |
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Daily allowances exceeding the established limit will be subject to taxes |
As you know, daily expenses are not taxed up to a certain limit. For business trips within Russia, this limit is 700 rubles, for business trips abroad - 2,500 rubles. |
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New standard reduction of contributions for injuries |
If the company does not confirm the types of activities of employees, the Social Insurance Fund will set the rate of contributions according to the riskiest type. |
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Failure to provide explanations may result in fines |
If the tax service makes a request to an enterprise to provide the required explanations for a particular report, and the enterprise ignores this request, then a fine may be imposed in the amount of 5,000 rubles for the first such case, and 20,000 rubles for subsequent ignorance throughout the calendar year. |
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Postponement of holidays |
Production calendar for 2018 already released. |
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Binding wages managers, directors and chief accountants to the general payroll. |
This innovation will primarily affect municipal and state events. Board salaries must now be in relation to wages ordinary employees. |
Accounts 2017
The chart of accounts was approved by order of the Ministry of Finance of the Russian Federation N 94n. The chart of accounts is used in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that maintain accounting using the double entry method.The chart of accounts is a scheme for recording and grouping facts economic activity in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).
Based on this Chart of Accounts, organizations approve a working chart of accounts, containing a complete list of synthetic and analytical accounts necessary for accounting.
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Account name |
Account number |
Subaccount number and name |
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Section I. Non-current assets |
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Fixed assets |
By type of fixed assets |
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Depreciation of fixed assets |
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Profitable investments in material assets |
By type material assets |
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Intangible assets |
By type of intangible assets and by expenses for research, development and development technological work |
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Amortization of intangible assets |
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Equipment for installation |
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Investments in non-current assets |
1. Acquisition of land plots |
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Postponed tax assets |
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Section II. Productive reserves |
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Materials |
1. Raw materials and materials |
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Animals being raised and fattened |
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................................ |
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................................ |
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Reserves for reduction in the value of material assets |
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Procurement and acquisition of material assets |
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Deviation in the cost of material assets |
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................................ |
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................................ |
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Value added tax on purchased assets |
1. Value added tax on the acquisition of fixed assets |
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Section III. Production costs |
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Primary production |
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Semi-finished products of our own production |
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................................ |
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Auxiliary production |
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................................ |
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General production expenses |
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General running costs |
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................................ |
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Defects in production |
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Service industries and farms |
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................................ |
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................................ |
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Section IV. Finished products and goods |
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Release of products (works, services) |
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1. Goods in warehouses |
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Trade margin |
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Finished products |
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Selling expenses |
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Selling expenses |
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Goods shipped |
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Completed stages of unfinished work |
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................................ |
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Section V. Cash |
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1. Cash desk of the organization |
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................................ |
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................................ |
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Special bank accounts |
1. Letters of credit |
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................................ |
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Transfers on the way |
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Financial investments |
1. Units and shares |
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Provisions for impairment of financial investments |
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Section VI. Calculations |
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Settlements with suppliers and contractors |
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................................ |
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Settlements with buyers and customers |
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Provisions for doubtful debts |
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................................ |
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Calculations according to short-term loans and loans |
By type of credits and loans |
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Calculations for long-term loans and borrowings |
By type of credits and loans |
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Calculations for taxes and fees |
By type of taxes and fees |
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Calculations for social insurance and security |
1. Social insurance calculations |
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Payments to personnel regarding wages |
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Calculations with accountable persons |
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................................ |
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Settlements with personnel for other operations |
1. Calculations for loans provided |
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................................ |
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Settlements with founders |
1. Calculations for contributions to the authorized (share) capital |
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Settlements with various debtors and creditors |
1. Calculations for property and personal insurance |
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Deferred tax liabilities |
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................................ |
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On-farm settlements |
1. Calculations for allocated property |
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Section VII. Capital |
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Authorized capital |
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Own shares (shares) |
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Reserve capital |
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................................ |
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Special-purpose financing |
By type of financing |
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Section VIII. Financial results |
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1. Revenue |
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Other income and expenses |
1. Other income |
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................................ |
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Shortages and losses from damage to valuables |
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................................ |
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Reserves for future expenses |
By type of reserves |
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Future expenses |
By type of expense |
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revenue of the future periods |
1. Income received for deferred periods |
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Profit and loss |
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Off-balance sheet accounts |
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Leased fixed assets |
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Inventory assets accepted for safekeeping |
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Materials accepted for recycling |
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Goods accepted for commission |
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Equipment accepted for installation |
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Forms strict reporting |
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Debt of insolvent debtors written off at a loss |
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Security for obligations and payments received |
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Security for obligations and payments issued |
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Depreciation of fixed assets |
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Leased fixed assets |
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Fixed accounting assets 2017
According to PBU 06/01, assets are depreciable if their limit is over 40 thousand rubles, and they simultaneously have the following characteristics:Intended for the manufacture of goods, provision of services or work;
period of use – more than 12 months;
objects are not for resale to contractors; The goal is to bring benefits to the company.
These criteria have been in effect since 2011 and have not changed to date. In 2017 Amendments to the PBU are expected.
Soon PBU 06/01 will be named as the Federal Accounting Standard for “Fixed Assets”. The draft standard was developed by the Accounting Development Fund “NRBU “BMC”.
The Ministry of Finance promises that the standard will be mandatory for everyone no earlier than 2018. As soon as it comes into force, the company will be able to apply it voluntarily. Transition period – 2017. The new standard will be closer to IFRS ( International standards financial statements). According to the project, the cost threshold for assets will disappear. Now, as we have already noted, it is 40 thousand rubles. But from 2018, companies will be able to set a limit on the cost of fixed assets and 100 thousand rubles, thereby making it equal to tax accounting.
With the standard, the company will have the right to independently choose the frequency of depreciation. That is, you can write off the value of an asset once a year or more often. Now depreciation is monthly (clause 19 of PBU 6/01). According to the new rules, organizations will also have new responsibilities - at least once a year to check and, if necessary, adjust the useful life of assets. Now, according to the rules of PBU, you only need to do this if you have reconstructed or modernized the facility (clause 20 of PBU 6/01). The starting point for calculating depreciation will also change. According to PBU 06/01, it must be accrued from the 1st day of the month following the month in which the fund was registered (clause 21 of PBU 6/01). According to the standard - from the day the object is completely ready for use. This can be any day of the week, month, quarter or year.
Limit on the value of fixed assets in tax accounting in 2017
In the new year, in tax accounting, property is considered depreciable if its value exceeds 100 thousand (Article 256 of the Tax Code of the Russian Federation). The new criterion has been in effect for a year, but only for those facilities that have been in operation since 2016. For 2017, the rules will not change, which means that objects less than 100 thousand rubles must be written off immediately, and those more expensive must be depreciated. But here it is important not to get confused about how to write off a low value asset - the price of an asset is up to 40 thousand rubles. Indeed, in 2016, taking into account the new amendments, confusion arose. Due to the fact that in accounting the value of fixed assets remained the same - 40 thousand rubles, companies wrote off the low value immediately - at once, and assets from 40 to 100 thousand rubles - gradually.
The Ministry of Finance in No. 03-03-06/1/29194 clarified that this is incorrect. If an organization writes off assets from 40 to 100 thousand rubles gradually in tax accounting, then the same procedure should be applied to low-value fixed assets. For example, workwear, equipment, inventory, equipment, etc. But one can argue with the position of the Ministry of Finance. After all, the Tax Code of the Russian Federation allows organizations to independently determine how to write off low-value objects. And nowhere are there predetermining rules that the same approach to writing off assets must be used.
As a general rule, the company has the right to write off a low value immediately. And if the company gradually takes into account part of the objects, it will overestimate the tax, and not underestimate. In essence, there is no reason to argue with inspectors, but due to the position of the Ministry of Finance, claims from tax authorities cannot be avoided. If you are not ready to argue, then use a single write-off method. There are the following options: consider all assets up to 100 thousand rubles in expenses immediately or gradually.
Organization of accounting 2017
Organization of accounting is one of the the most important moments work of any organization. It consists in the formation of a system that provides accurate accounting of all business transactions, records the movement of all Money and inventory items. All this is recorded with the help of correctly drawn up documents, so the creation of competent document flow is also an integral part of accounting.Proper organization of accounting allows you to:
1. optimize the company’s expenses, which is extremely important now, in times of crisis;
2. control the financial activities of the company, ensuring its maximum efficiency;
3. have accurate, reliable and, most importantly, timely information for making any management decisions, on which the sustainability and survival of a business often depends;
4. spend much less time and money on accounting and monitoring its activities;
5. It’s easy to check whether accounting records are being kept correctly, all kinds of reports are generated and submitted, and registers are filled out.
The main task that needs to be solved in the course of setting up accounting is to organize the work of the accounting department as efficiently as possible. To do this, you need to choose the right accounting system, draw up a company document flow schedule and strictly adhere to it.
Accounting organization plan
Organizing and maintaining accounting records looks simple only in theory. Based on the experience of our agency, in order to correctly draw up a plan for organizing accounting in an organization or individual entrepreneur, it is necessary, firstly, to conduct a complete analysis of the company’s work, which will take into account the specifics of the business, the structure and volume of costs, the effectiveness of tax planning, and the accepted rules of business reporting.
The next step is that our specialists will develop optimal tax schemes and help you implement them into everyday practice, and then draw up a document flow chart. In the latter, it is very important to indicate the performers and those responsible for internal control; without this, the scheme will not work. Based on all this, accounting regulations and accounting policies are developed and all this is introduced into everyday practice. In order for the built system to work reliably, the process must be completed by automating accounting.
The proposed procedure for organizing accounting allows you to avoid human errors and reduce the dependence of accounting on the human factor.
When setting up accounting, our agency employees will have to fully understand the specifics of your business, which will allow you to:
1. create a unit in the organizational structure that will process the enterprise’s primary accounting documents in accordance with existing standards and legislative acts;
2. develop a working chart of accounts, composition and forms of primary documents that will be generated when carrying out business transactions;
3. formulate and approve accounting policies;
4. make up job descriptions for accounting employees and persons involved in the formation of primary documents;
5. establish accounting of inventory items and control over their receipt and disposal;
6. offer solutions for automating accounting, tax and management accounting;
7. minimize the risks of financial losses (including penalties) using an optimal taxation system, as well as control over the correct calculation and transfer of taxes and fees.
The procedure for organizing accounting described above gives you a general idea of this process, since each customer has its own characteristics that also need to be taken into account. The activities outlined above can be done comprehensively, or they can be done partially - it depends on the state of affairs in the organization or individual entrepreneur. That is, you can only order development accounting policy or automation of accounting, or you can use the full range of our services and fully appreciate its advantages.
For an organization or individual entrepreneur, setting up accounting is especially necessary if:
You are just opening a business;
you change the field of activity, form of ownership, or carry out another reorganization of the company;
you need to change the tax regime;
The accounting in your company was carried out with serious errors and you need to correct everything.
Responsibility for accounting
Russian legislation places responsibility for organizing accounting and tax accounting (and therefore for timely and correct payment of taxes) on the company’s management ( executive agency). For errors made while working with accounting documents, you have to pay dearly - in money, lost profits, overpaid taxes, and sometimes the loss of freedom and the right to work in your specialty.
By entrusting your accounting to our agency, you are guaranteed to be spared such troubles. The professionalism and experience of our employees will allow you not only to forget about problems with various types of inspections, but also to manage your business as efficiently as possible, assess risks in a balanced and timely manner and make error-free management decisions.
Accounting of budgetary institutions 2017
This type of financing includes non-profit structures that have retained the status of an institution. The peculiarity is that their financing is partially or fully provided from the state or local budget.These structures differ from other enterprises and business entities both in the type of collateral and in the accounting and reporting they provide.
Reporting, as a result of accounting, must meet the general legal requirements to reporting.
In order for the data presented in the reporting to be reliable, budgetary institutions legally undertake to carry out inventory measures on all financial accounts, balances material form, as well as cash balances at the time of closing the period.
When preparing reports, the institution is required to fill out all required report columns. The exception is cases when there is no data to fill them in due to the lack of such assets and liabilities. Then these structural graphs or sections are marked with dashes.
If, based on the available data, it is impossible to create a complete financial picture, the institution is obliged to take measures to obtain additional indicators.
Forms for reporting are enshrined in legislation, but budgetary institutions, like commercial entities, have the right to modify existing forms for a certain ease of use. At the same time, as for commercial structures, the requirement to comply with a certain coding of documents remains.
The only language used for reporting is Russian. The currency is also national.
Mandatory requirement the fact that the indicators at the beginning of the reporting period must correspond to the indicators at the end of the previous one must also be observed.
If this pattern does not exist, then it is important to provide thorough explanations of this fact.
Certification of reporting documents is carried out by the head of the institution and, necessarily, by its chief accountant.
Special documents
Accounting reporting in budgetary institutions differs from commercial structures. Since financing is carried out through the budget, it is carried out on the basis of a certain document - the budget estimate, and it, in turn, is compiled on the basis of estimates of income and expenses.
Since accounting accounting type In budgetary institutions, a kind of transaction is carried out, then separate reporting documents are also used.
Order of the Ministry of Finance No. 5n regulates a uniform procedure for both accounting and reporting in budgetary institutions.
At the same time, separate forms of documents are established, and the main ones can be called the following:
OKUD 0503120, which displays the balance of budget use;
OKUD 0503121, is a display of financial results of activities;
OKUD 0503123, which is a cash flow statement;
OKUD 0503124 – form for reporting cash receipts and cash outflows;
OKUD 0503125, which is a certificate for consolidated settlements;
Dr. documentation.
The importance of this type of documentation
The above documents form the main reporting base. In fact, the package of documents for reporting a budgetary institution includes many more certificates, reports, balance sheets, and explanatory notes.
This is due to the fact that regulatory authorities monitor the use and intended purpose of funds that belong to the budget, especially closely and for good reason. After all, the use of budget amounts must be qualitatively justified. Justification includes not only an indication of where these funds are needed, but also evidentiary documents, which will confirm that the allocated funds were used for the required purpose, and not according to the personal whims of interested parties.
That is why the financial statements of budgetary institutions must be drawn up especially competently and efficiently, in order to avoid problems.
So, the accounting reporting in budgetary institutions differs markedly from the reporting of commercial structures. This is due to increased requirements for this documentation and increased attention from control authorities.
Doubtful debts in accounting 2017
Doubtful debt is an organization’s receivables that have not been repaid, or most likely will not be repaid within the period established by the agreement (or other documents), and also without the provision of appropriate guarantees (collateral, bank guarantee, guarantee, deposit). To account for such transactions in accounting entries, account 63 is used.This is evidenced, in particular:
Violation of the payment deadline by the debtor;
information about the debtor's financial difficulties.
Bad debt - debt to an organization that has expired limitation period, also debt that is impossible to collect, recognized as such on the basis of relevant regulatory documents or liquidation of the organization. Such debt is taken into account in account 63.
Very often, an organization has to take measures to combat the consequences accounts receivable. To ensure that these consequences are not so significant, companies can protect themselves by creating a reserve for doubtful debts. Thanks to this, the organization will be able to keep an even accounting of the costs of late receivables.
It is worth noting that there is no uniform methodology for creating a reserve for doubtful debts. It is developed by the organization independently and recorded in its accounting policies.
Let's look at the main entries in accounting account 63 to reflect doubtful debt using examples.
Postings for creating a reserve for doubtful debts in accounting
08/10/2017 Company “A” shipped goods to the buyer - Company “B” in the amount of 118,000 rubles. The payment term under the contract is 15 days from the date of shipment. However, the buyer did not make payment for the shipped goods on time. The accounting policy of Company “A” determines that the reserve for doubtful debts is formed monthly, separately for each debt. As of August 31, 2017, Company “A” recognized the overdue debt of Company “B” as doubtful, and therefore it was decided to include the entire amount of debt in the reserve.
The operation to create a reserve is reflected in the following accounting entry for account 63:
Adjustment of the reserve on account 63 during the year.
1. Let’s assume that Company “B” transferred 50,000 rubles on October 15, 2017. in repayment of debt.
Then the amount of the created reserve will be reduced:
Thus, the amount of the reserve at the end of the year is 68,000 rubles. Accordingly, in the balance sheet for 2017 it will be necessary to reduce the amount of accounts receivable by this amount.
2. Let's assume that Company B was liquidated in June 2015. Thus, the debt owed to this debtor will be considered uncollectible and subject to write-off. Due to the previously indebtedness.
Company “B” was involved in the formation of a reserve for doubtful debts; its write-off in the entries will be carried out at the expense of the reserve:
Carrying forward the reserve to the next year.
According to clause 70 of the “Regulations on accounting and financial reporting in the Russian Federation No. 34n” (hereinafter referred to as the Regulations), if the amount of the reserve is not fully spent by the end of the year following the year of its creation, the balance of the reserve will be included in financial result of the reporting year" Carrying out the transfer of the reserve to the next year."
Regarding the example we considered, this means that if the debt is recognized as doubtful at the end of 2017, the balance of the unused reserve must be attributed to other income (account 91-1). At the same time, taking into account the requirements of the above Regulations, when forming a reserve at the end of 2017, the amount of debt is subject to re-accounting.
Due to the fact that the requirements of the Regulations are very ambiguous, it would be advisable not to write off the entire amount of the unused reserve and then restore it, but only to adjust the reserve at the end of the year. This procedure will help to exclude additional entries on “account 91”, and also not to overestimate the turnover on it, which is reflected in the reporting.
Accounting for individual entrepreneurs in 2017
When starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Some have heard that accounting for an individual entrepreneur is not required by law, others consider this issue to be of secondary importance, and still others say that there is nothing complicated here, and you can handle the accounting yourself.In fact, setting up an individual entrepreneur’s accounting department from scratch is necessary already at the planning stage entrepreneurial activity. Why?
There are several reasons for this:
1. A competent choice of taxation system will allow you to choose the minimum possible tax burden. So that you do not unknowingly fall under the definition of illegal tax schemes, practical tax planning your business should be carried out by specialists, not dubious advisers.
2. The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the selected regime.
3. Violation of deadlines for submitting reports, accounting procedures, payment of tax and non-tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, and problems with counterparties.
4. Very little time is allotted for choosing a tax regime after registering an individual entrepreneur. So, to switch to the simplified tax system it is only 30 days after receiving the certificate. If you do not choose a tax system right away, you will work on OSNO. In most cases, this is the most unprofitable and difficult option for a beginning entrepreneur.
Do you need an accountant for an individual entrepreneur? Accounting support for individual entrepreneurs is definitely necessary. The only question is who will carry it out - a full-time accountant, a third-party contractor accounting services or an individual entrepreneur himself?
Maintaining accounting records for individual entrepreneurs in 2017
Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood to mean that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another one – tax accounting.
Tax accounting is the collection and synthesis of information necessary to calculate the tax base and tax payments. It is carried out by all taxpayers, including individual entrepreneurs. To understand tax reporting and tax accounting procedures, you must have professional knowledge or study these issues on your own. And, in addition, there are special reports on employees, cash and bank documents, primary documents etc.
Often entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice it is a familiar expression, so we will also use it.
So, how to do accounting correctly? There is only one answer - professionally. An accountant for an individual entrepreneur can be a full-time employee or a specialist from an outsourcing company. If the number of business transactions of an individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be an unjustified expense. If you are ready to take care of your accounting yourself, we will tell you how to do it.
How can an individual entrepreneur conduct accounting on his own? Is it possible? You will find the answer below in the step-by-step instructions.
How an individual entrepreneur can conduct accounting independently: step-by-step instruction 2017
So, to the question: “Is an individual entrepreneur required to keep accounting records in 2017?” we received a negative answer. But although individual entrepreneurs do not keep accounting records and do not submit financial statements, we have already said above that entrepreneurs need to maintain document flow related to business. Where to start accounting for an individual entrepreneur?
Read our step-by-step instructions:
Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this data when calculating your tax burden.
Step 2: Select your tax regime. Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, Unified Agricultural Tax, PSN). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget may vary significantly in different modes. If you do not know how to calculate your tax burden, we recommend that you obtain free consultation on taxation.
Step 3. Familiarize yourself with the tax reporting of the selected regime. You can find current reporting forms on the Federal Tax Service website.
Step 4. Decide whether you will hire workers. How can an individual entrepreneur keep accounting records for an employee? Employers' reporting can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2017, 7 types of reports are submitted for employees: to the Pension Fund, to the Social Insurance Fund and to the tax office. For example, by January 20, all individual entrepreneurs with employees must submit information on the average number of employees. In addition, employers must maintain and store personnel records.
Step 5: Explore tax calendar his regime. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.
Step 6. Decide on the type of accounting service. In simple modes, such as the simplified tax system for income, UTII, and PSN, even if you have employees, you can conduct accounting for individual entrepreneurs yourself. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But for OSNO and simplified taxation system Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource accounting for individual entrepreneurs.
Step 7. Maintain and save all documents related to the business: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, BSO, cash register reporting, primary documents, incoming information, etc. The tax inspectorate can check documents on the activities of an individual entrepreneur even within three years after deregistration.
Accounting and tax accounting for individual entrepreneurs on OSNO
Accounting for an individual entrepreneur who works for OSNO will be the most difficult. If we talk about reporting forms, then this is the 3-NDFL declaration for the year and quarterly for VAT. In cases where the expected income will be very different from usual, they also submit a 4-NDFL declaration.
The most difficult thing will be the administration of value added tax - VAT. Maintaining individual entrepreneur accounting on OSNO is especially difficult to obtain tax deductions for this tax or refund of input VAT.
Accounting for individual entrepreneurs using the simplified tax system
Accounting for individual entrepreneurs using the simplified tax system is much simpler, because You only need to file one tax return per year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2017 without employees is April 30, and given that this date is a day off, it is postponed to May 2, 2017.
You can conduct accounting for individual entrepreneurs under the simplified tax system Income 6% yourself. In this regime, only income received is taken into account; the tax rate is generally 6%. You must pay at the end of each quarter advance payment, which will be taken into account when calculating the single tax at the end of the year.
How to keep accounting for an individual entrepreneur under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax office to accept expenses declared to reduce the tax base, all documents must be completed correctly. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that expenses must be economically justified and be included in the special list specified in Article 346.16 of the Tax Code of the Russian Federation.
Deadlines for submitting individual entrepreneurs’ reports in 2017: accountant’s calendar and table
The accountant's calendar for individual entrepreneurs for 2017 includes deadlines for submitting tax returns and employee reporting.
Regardless of the tax regime, all employers submit reports to the following funds:
The deadline for submitting reports to the Pension Fund of Russia (Form RSV-1) is every quarter, no later than May 15, August 15, November 15, February 15;
The deadline for submitting reports to the Social Insurance Fund (form 4-FSS) is quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th, respectively.
In addition, there are reports for employees, which are submitted to the tax office: 2-NDFL and 6-NDFL.
Deadlines for submitting tax reports and paying taxes for individual entrepreneurs in 2017 different modes we have compiled in a table:
|
Mode |
1st quarter |
2nd quarter |
3rd quarter |
4th quarter |
|---|---|---|---|---|
|
advance payment |
advance payment - until 25.07 |
advance payment - until 25.10 |
declaration and tax at the end of the year |
|
|
UTII |
declaration - until 20.04, quarterly tax - until 25.04 |
declaration - until 20.07, quarterly tax - until 25.07 |
declaration - until 20.10, quarterly tax - until 25.10 |
declaration - until 20.01, quarterly tax - until 25.01 |
|
Unified agricultural tax |
advance payment for half-year - until 25.07 |
declaration and tax results of the year - until 31.03 |
||
|
BASIC |
2. advance payment for personal income tax - until July 15 |
2. advance payment for personal income tax - until 15.10 |
PSN payers do not submit a tax return, and the deadline for paying the cost of a patent depends on its validity period.
Accounting Regulations 2017
Different organizations must have different accounting standards in 2017 and take into account different accounting principles. Accordingly, from the general list of PBUs for 2017, you should select the PBUs you need. We present a table with the current list of PBUs for 2017 and explain the basic procedure for their application.|
PBU for 2017 table |
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|---|---|
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Name |
Standard |
|
PBU 1/2008 “Accounting policies of the organization” |
Order of the Ministry of Finance of Russia No. 106n |
|
PBU 2/2008 “Accounting for construction contracts” |
Order of the Ministry of Finance of Russia No. 116n |
|
PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency» |
Order of the Ministry of Finance of Russia No. 154n |
|
PBU 4/99 “Accounting statements of an organization” |
Order of the Ministry of Finance of Russia No. 43n |
|
PBU 5/01 “Accounting for inventories” |
Order of the Ministry of Finance of Russia No. 44n |
|
PBU 6/01 “Accounting for fixed assets” |
Order of the Ministry of Finance of Russia No. 26n |
|
PBU 7/98 “Events after reporting date» |
Order of the Ministry of Finance of Russia No. 56n |
|
PBU 8/2010 " Estimated liabilities, contingent liabilities and contingent assets" |
Order of the Ministry of Finance of Russia No. 167n |
|
PBU 9/99 “Income of the organization” |
Order of the Ministry of Finance of Russia No. 32n |
|
PBU 10/99 “Expenses of the organization” |
Order of the Ministry of Finance of Russia No. 33n |
|
PBU 11/2008 “Information about related parties” |
Order of the Ministry of Finance of Russia No. 48n |
|
PBU 12/2010 “Information by segments” |
Order of the Ministry of Finance of Russia No. 143n |
|
PBU 13/2000 “Accounting for state aid” |
Order of the Ministry of Finance of Russia No. 92n |
|
PBU 14/2007 “Accounting for intangible assets” |
Order of the Ministry of Finance of Russia No. 153n |
|
PBU 15/2008 “Accounting for loans and credits and the costs of servicing them” |
Order of the Ministry of Finance of Russia No. 107n |
|
PBU 16/02 “Information on discontinued activities” |
Order of the Ministry of Finance of Russia No. 66n |
|
PBU 17/02 “Accounting for expenses for research, development and technological work” |
Order of the Ministry of Finance of Russia No. 115n |
|
PBU 18/02 “Accounting for income tax calculations” |
Order of the Ministry of Finance of Russia No. 114n |
|
PBU 19/02 “Accounting for financial investments” |
Order of the Ministry of Finance of Russia No. 126n |
|
PBU 20/03 “Information on participation in joint activities» |
Order of the Ministry of Finance of Russia No. 105n |
|
PBU 21/2008 “Changes in estimated values” |
Order of the Ministry of Finance of Russia No. 106n |
|
PBU 22/2010 “Correcting errors in accounting and reporting” |
Order of the Ministry of Finance of Russia No. 63n |
|
PBU 23/2011 “Cash Flow Statement” |
Order of the Ministry of Finance of Russia No. 11n |
|
PBU 24/2011 “Accounting for costs for the development of natural resources” |
Order of the Ministry of Finance of Russia No. 125n |
|
Accounting Regulations long term investment* |
Letter of the Ministry of Finance of Russia No. 160 |
|
Regulations on accounting and reporting* |
Order of the Ministry of Finance of Russia No. 34n |
Changes to PBU in 2017
In the near future, the Russian Ministry of Finance should make changes to the current PBUs. The Russian Ministry of Finance approved the lists of PBUs that they want to adjust in the development program federal standards on accounting for 2016–2018. This program was approved by Order of the Ministry of Finance No. 70n. You can also see the development of new PBUs and changes on the official website of the Ministry of Finance.
So, for example, in 2017 they plan to make changes to the Accounting Standards (regarding simplified accounting methods). That is, several PBUs may change at once. In 2018, they plan to make changes to PBU 1/2008 “Accounting Policies of the Organization.”
Accounting policies for accounting purposes 2017
Changes in the calculation of depreciation of fixed assetsFrom January 1, 2017, the Classification of fixed assets by depreciation groups, which is used to calculate depreciation in tax accounting, is being updated. Changes to Decree of the Government of the Russian Federation No. 1 are made by Decree of the Government of the Russian Federation No. 640.
The amendments are as follows:
The rule that the Classification can be used for accounting purposes is no longer valid;
the classification of fixed assets included in depreciation groups is in effect in the new edition.
The Ministry of Finance of Russia in letter N 03-05-05-01/58129 clarified that changes to the Classification are not grounds for changing the useful life of fixed assets established in accordance with the previous edition of the Classification on the date of acceptance of depreciable property for tax accounting. When determining the objects of taxation for property tax, the OS Classification in force on the date of acceptance of depreciable property for tax accounting is also applied.
For fixed assets accepted for accounting from January 1, 2017, a new Classification is applied taking into account changes made.
Thus, from January 1, 2017, organizations that used the Classification to determine the useful life of fixed assets in accounting now set this period independently, guided only by clause 20 of PBU 6/01, clause 59 of the Guidelines for accounting for fixed assets. From this date, the useful life in accounting will represent the expected (possible) estimate of the useful life of the object, taking into account all the factors influencing it (that is, taking into account the expected productivity, mode of operation, regulatory restrictions on the use of the object, etc.).
Accounting and tax policies should be amended accordingly.
New in the formation of a reserve for doubtful debts
In tax accounting, the company has the right to create reserves for doubtful debts (Article 266 of the Tax Code of the Russian Federation). Using the reserve, you can include the debts of unreliable counterparties in non-operating expenses, which means you pay less income tax.
From January 1, 2017, a legal entity has the right to create a reserve for doubtful debts in an amount greater than in 2016. Changes have been made to the Tax Code of the Russian Federation Federal law N 405-ФЗ.
Since 2017, there has been a provision that the amount created reserve for doubtful debts should not exceed the greater of: 10% of revenue for the previous tax period or 10% of revenue for the current reporting period (paragraph 5, clause 4, article 266 of the Tax Code of the Russian Federation).
Until 2017, there is no variability: the amount of the reserve created at the end of the reporting period should not exceed 10% of the revenue for the current reporting period. Therefore, if you create a reserve in tax accounting, you should make appropriate changes to your accounting policies for tax purposes.
In addition, since 2017, doubtful debt is recognized as part of the debt in excess of the amount of the counter obligation.
Therefore, if an organization has a counter-obligation to a counterparty that owes it, then only an amount exceeding the amount of this obligation will be considered a doubtful debt (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation).
Until 2017, the Tax Code of the Russian Federation did not indicate that doubtful debt should be reduced by the amount of the counter obligation. Amendments to the Tax Code of the Russian Federation were introduced by Federal Law N 401-FZ.
Separate accounting when providing services to foreigners
On January 1, 2017, Law No. 244-FZ comes into force. It regulates the VAT taxation of Internet services. From January 1, 2017, Article 148 of the Tax Code of the Russian Federation contains an indication that the place of sale of Internet services for payment of VAT must be determined at the place of activity of their buyer. And the list of services itself is given in the new Article 174.2 of the Tax Code of the Russian Federation.
Since from the new year, when providing Internet services to foreigners, the place of sale is recognized as a foreign state, the Russian seller will stop paying VAT, since this operation is not subject to VAT taxation. At the same time, he will be forced to maintain separate accounting for VAT.
Procedure separate accounting VAT when the seller carries out both VAT-taxable and exempt transactions is established in clauses 4, 4.1 of Art. 170 Tax Code of the Russian Federation. Based on the explanations of regulatory authorities, as well as established judicial practice, separate accounting must also be maintained in the case of the sale of services (work) outside the Russian Federation that are not subject to VAT taxation.
See Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation N 1407/11, Determination of the Constitutional Court of the Russian Federation N 966-O, letters of the Ministry of Finance of Russia N 03-07-08/62609, N 03-07-08/75085, letter of the Federal Tax Service of the Russian Federation N 03-1-03 /761.
In this case, the taxpayer has the right not to maintain separate accounting in tax periods if the share of total expenses for the acquisition and (or) sale of services not subject to VAT does not exceed 5% of the total total expenses for the acquisition, production and (or) sale of goods (work, services) for this period. In this case, the entire submitted VAT is accepted for deduction.
The tax accounting policy needs to include:
Procedure for maintaining separate VAT accounting;
does the company apply the 5% rule, if “yes”, then the procedure for determining total expenses (letter of the Federal Tax Service of Russia N KE-4-3/4475 (clause 1)).
Simplification in accounting for small businesses
By Order of the Ministry of Finance of Russia N 64n, changes were made to PBU 5/01, 6/01, 14/2007, 17/02 for organizations entitled to simplified methods of accounting and reporting.
Let us recall that the right to simplify accounting has the subjects listed in paragraph 4 of Article 6 of Federal Law N 402-FZ “On Accounting”, incl. small businesses (SMB).
Which organizations belong to SMEs is indicated in Article 4 of Federal Law N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”.
Simplified methods of accounting and reporting are not used by SMP, which are subject to mandatory audit (clause 1, clause 5, article 6 of Law No. 402-FZ). Thus, if your organization belongs to the SMP by virtue of Law N 209-FZ, but is subject to mandatory audit by virtue of Law N 307-FZ, then it does not have the right to conduct simplified accounting.
So, the amendments made to PBU by Order No. 64n for organizations that have the right to use simplified accounting are as follows:
1. additional clauses 13.1, 13.2, 13.3 have been added to PBU 5/01 “Accounting for inventories”, and clause 25 has also been added:
These organizations have the right to evaluate purchased inventories at the supplier’s price. And other costs directly related to the acquisition should be included in expenses in full in the period in which they were incurred. Let us recall that before the amendments were made, organizations entitled to simplified accounting reflected inventories at actual cost, formed taking into account all costs associated with their acquisition, including general business expenses, with the exception of VAT (clause 8 of PBU 5/01). Only trading organizations had the right to include transportation costs to their own warehouse in sales costs (clause 13 of PBU 5/01);
- micro-enterprises (SMEs with up to 15 people and an income of up to 120 million rubles) have the right to recognize the cost of raw materials, supplies, goods, other production and sales costs as expenses for ordinary activities in the full amount as they are acquired (implemented) . Another organization has the right to recognize these costs as expenses for ordinary activities in full, provided that the nature of its activities does not imply the presence of significant balances of inventories;
- organizations can recognize expenses for the acquisition of inventories for management needs, as part of expenses for ordinary activities in the full amount as they are acquired (implemented). This is a new norm that will facilitate accounting and document flow for inventory accounting;
- organizations have the right not to create a reserve for reducing the value of material assets;
- before the amendments were made, inventories that were obsolete, had completely or partially lost their original quality, or their current market value had decreased, were reflected in the balance sheet at the end of the reporting year minus a reserve for a decrease in the value of material assets. The specified reserve is formed at the expense of financial results in the amount of the difference between the current market value and actual cost MPZ, if the latter is higher than the current one market value. There were no exceptions to this rule for organizations entitled to simplified accounting.
2. In PBU 6/01 “Accounting for fixed assets” an additional clause 8.1 was added, and clause 19 was also added:
Organizations can determine the initial cost of fixed assets:
When purchasing them for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);
during their construction (manufacturing) - in the amount paid under construction contracts and other agreements concluded for the purpose of acquiring, constructing and manufacturing OS.
Other costs directly related to the acquisition, construction and manufacture of an asset are included in expenses for ordinary activities in full in the period in which they were incurred.
Before the amendments, the initial cost of fixed assets was formed as the sum of all actual costs of the organization for the acquisition, construction and production, excluding VAT, including general running costs, directly related to their acquisition, construction or production (clause 8 of PBU 6/01).
Organizations have the right to charge depreciation:
According to the OS at a time in the amount annual amount as of December 31 of the reporting year, or periodically during the reporting year for periods determined by the organization;
for production and household equipment at a time in the amount of its original cost when accepted for accounting.
This is the new normal. Previously, depreciation was calculated according to the method established in the accounting policy (linear, reducing balance, proportional to production volume, etc.).
3. In PBU 17/02 “Accounting for expenses on research, development and technological work,” an additional rule has been added to paragraph 14, allowing organizations to write off R&D expenses as expenses for ordinary activities in the full amount as they are implemented. Previously, the period for writing off R&D expenses was determined by the organization independently, based on the expected period of use of the results obtained, during which the organization can receive economic benefits (income), but not more than 5 years. In this case, the indicated useful life cannot exceed the life of the organization.
4. PBU 14/2007 “Accounting for Intangible Assets” has been supplemented with clause 3.1, which allows the recognition of expenses for the acquisition (creation) of intangible assets as part of expenses for ordinary activities in the full amount as they are realized.
Before the amendments were made, intangible assets were taken into account at their original cost, which was repaid through depreciation.
Thus, the amendments to PBU are aimed at greater readiness to recognize expenses in accounting than the creation of possible assets. If the MMA decides to apply the above simplifications, this must be documented in its accounting policies. This can be done from the beginning of 2017. However, before using simplifications, it is necessary to weigh the pros and cons, since financial results, financial reporting indicators, and the amount of net assets depend on the order of recognition of these expenses.
How to avoid tax losses using UE?
It is no secret that with the help of tax accounting policies you can adjust income and expenses of the current period - reduce profits or remove losses from the declaration. Therefore, if necessary, changes can be made to the tax management system for 2017 to prevent jumps in expenses, not to “fall out” at a loss and not to attract unnecessary attention from tax authorities.
You can pin the following:
1. Distribution of costs for equipment and workwear.
The cost of tools, equipment, work clothes and other non-depreciable property can be written off as an expense not immediately, but gradually (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). Partial write-off of the cost of inventories will allow tax accounting to be carried out similarly to the procedure established by the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia N 135n).
Accordingly, there will be no differences between accounting and tax accounting. This is also advisable if financial indicators organizations are close to losses in order to distribute expenses evenly between periods. Since the legislator provided the right, and not the obligation, to write off inventories evenly, this point is an element of tax accounting policy. And if an organization wants to use this write-off method, changes must be made to it.
2. List of direct and indirect costs.
Direct expenses may include, in particular (Article 318 of the Tax Code of the Russian Federation):
Material costs (clauses 1 and 4 of clause 1 of Article 254 of the Tax Code of the Russian Federation);
labor costs for production personnel, as well as insurance premiums;
the amount of accrued depreciation on fixed assets used in production activities.
This list of direct costs associated with the production of goods (performance of work, provision of services) is open and is determined by the taxpayer independently in tax accounting policies. It must be applied for at least two tax periods.
If you need to reduce the costs of the current period, you can take into account the maximum production costs as direct ones. In this case, there should be no claims from the inspection, and losses will be reduced if there is unfinished production or leftover finished products.
However, when fixing the composition of direct expenses in the accounting policy, it is important to remember that tax accounting must be reliable (Article 313 of the Tax Code of the Russian Federation). Therefore, the list of direct expenses cannot be changed unreasonably. When making a decision, you need to evaluate how much these costs affect production, and primarily rely on the industry of your organization.
When trading activities The company also determines the procedure for forming the cost of goods in tax accounting independently and enshrines it in its accounting policy (Article 320 of the Tax Code of the Russian Federation).
The following must be included in direct expenses:
Cost of goods sold in the reporting (tax) period;
transportation costs for delivering goods to your organization’s warehouse (if such costs are not included in the price of the goods).
3. Reserves for vacations and annual payments.
The organization has the right to decide on equal accounting for tax purposes of upcoming expenses for paying employees' vacations, as well as for paying annual remuneration for long service and annual bonuses to employees (clause 24 of article 255 of the Tax Code of the Russian Federation, article 324.1 of the Tax Code of the Russian Federation). The UE must reflect the accepted method of reservation, determine the maximum amount of deductions and monthly interest contributions to the specified reserves. The creation of reserves will allow you to evenly distribute vacation expenses throughout the year and avoid increased expenses at the end of the half-year during the summer vacation season, as well as accumulate expenses for annual employee benefits during the tax period.
If this is important for the company, then it is worthwhile to establish a rule on the formation of reserves in the tax administration.
So, the article discusses the most significant additions to the accounting policy for accounting and tax accounting purposes for 2017. We hope that the article will help the accountant improve the organization’s main document and make it more useful in practical work.
Accounting for VAT in accounting 2017
Accounting for VAT in accounting is characterized by the fact that the corresponding tax levy must be fully reflected both when selling a business object and when purchasing new material assets, as well as multifunctional works and services. When selling, VAT is charged on the cost of the objects sold.VAT calculations are carried out using special collection calculations, to which an additional VAT invoice is usually added. Once the credit account turnover exceeds the debit account, the difference is immediately transferred to the budget. If the situation proceeds in the opposite direction, then in the vast majority of cases documents for compensation are prepared.
To understand the features of reflecting VAT within accounting, you need to refer to the overview of changes current legislation, to key posting rules, to clarification of design schemes, to established accrual instructions, as well as to the procedure for eliminating basic errors.
When purchasing certain assets, value added tax may be reimbursed from budget funds. The accounting principles in this case are that the amount of this tax is separated from the purchase amount and is then recorded on account 19, which is intended to reflect VAT on acquired values.
It is worth noting that in tax accounting the main entries will look like this:
|
Dt 19 Kt 60 |
Input VAT on the purchased asset is accounted for and records are created immediately upon receipt of the invoice. |
|
DT 20-29 Kt19 |
The tax is written off as a result of the purchase of a certain object or service in cases where their use in non-taxable transactions is envisaged - the corresponding entry is indicated upon receipt of a special accounting certificate. |
|
Dt 91 Kt 19 |
The tax is written off for other expenses, and an entry is made if an invoice from the supplier is not received or is lost. |
|
Dt 20-29 Kt68 |
The tax is restored if the relevant transactions do not fall under the taxation procedure. |
|
Dt 68 Kt 19 |
The entry is made upon receipt of the invoice - if it concerns operations directly related to exports, then the entry is possible immediately after submitting the established documentation to the territorial tax office. |
Accounting for VAT in accounting has recently undergone a number of changes. At the beginning of last year, the limit on fixed assets was increased. Therefore, in 2017 the corresponding amount is 100,000 rubles. The increase in limits also affected fixed assets that were put into direct operation after January 1, 2016.
Among other things, those organizations that have allocated the amount of VAT in documents for buyers will not take into account the amount of the corresponding tax as part of own income. Companies operating under the simplified tax system can now open their own representative offices and branches without the risk of deprivation of their legal rights to use the simplified taxation scheme.
Also, all enterprises are now required to submit reports every quarter using the new Form 6-NDFL. As for form 2-NDFL, it still remains in circulation - it must be submitted at the end of each financial year. It is worth noting that the personal income tax base may be reduced if the authorized capital of an organization is reduced during its liquidation.
Payment of contributions is made within the deadlines established by current legislation. It is worth noting that subsidiaries or branches must pay VAT separately.
To calculate VAT, 19 VAT accounts are provided for acquired values, as well as 68 tax accounts.
To receive funds of a material nature, the following transactions can be made:
Current legislation establishes that the deadline for paying VAT is the 20th day of the month immediately following the reporting quarter. If funds are not paid before the specified date, then from the next day penalties and other penalties will be charged, the amount of which depends on current rate refinancing.
It is worth noting that tax penalties cannot reduce the tax base, since it does not include accepted income expenses. When a penalty is paid, an appropriate check of this transaction is carried out.
Agent
In some cases, which are clearly stated in the current tax legislation, the company can be a tax agent for VAT.
The company as an agent is relevant in the following established cases:
When purchasing a specific product or service in the territory Russian Federation if the seller is a foreign organization not registered in the regions of the Russian Federation;
when renting property that is directly owned by local municipalities;
if property or any material is rented from government agencies.
If the company is tax agent, then the amount of the corresponding tax is determined in the following order: the cost of goods and work is determined by multiplying by 18 and dividing by 118. If objects are purchased that are taxed at a rate of 10%, then settlement rate determined from the ratio of the cost of goods or work, multiplied by 10 and divided by 110.
Export and import
Budgetary organization or commercial enterprise when implementing foreign economic activity, in addition to the norms of tax legislation, must take into account the existing features of customs and currency law. Export or import is completed immediately after the resident receives funds into bank accounts in rubles or foreign currency.
Residents must ensure the return to the territory of the Russian Federation of all funds that were paid in favor of non-residents for goods not imported to domestic customs and for work not performed.
An organization that violates repatriation requirements may be subject to penalties. The fine ranges from 3/4 to one size of the full amount of funds that were not credited to the authorized bank of the Russian Federation. It is necessary to take care of the corresponding obligation at the stage of concluding an agreement.
Individual entrepreneurs or enterprises that use the simplified tax system are completely exempt from the obligation to pay taxes under VAT. However, when carrying out certain types of activities, this tax will not be avoidable. Accounting is carried out in a standard form.
If an organization using the simplified tax system receives payment from a buyer with an erroneous allocation of tax and the same buyer does not receive a deduction from the invoice, then the obligation to transfer tax does not arise.
An organization carrying out its labor activities on the simplified tax system must necessarily pay VAT in the following established cases:
When importing products into the territory of the Russian Federation;
when forming activities under classical partnership agreements;
if the organization is recognized as a tax agent on the basis of the provisions of the current legislation;
organizations using the simplified tax system cannot include a deduction for the withheld amount of funds, since the corresponding right is granted only to VAT payers.
Within the appropriate framework, the following operations are permitted:
|
Operation |
Primary documents |
|
Reflection of a certain amount of VAT on purchased funds, which as a result are used for the production of products |
Input invoice. |
|
Write-off of VAT amount for certain material reserves |
Accounting statements and calculations. |
|
Write-off of VAT on purchased works or services, which are subsequently used for the production of certain products, which, in turn, are not taxed |
Accounting certificate-calculation. |
|
Repayment of existing debts on payment of VAT to the budget |
Extract financial organization according to the current account. |
|
Transfer of VAT on income of foreign persons |
Statement from a financial institution on a foreign currency account. |
The calculation procedure can be understood based on the following example:
A certain organization purchased goods from a supplier within 30 days and sold them to its own customers. Within this framework, we can assume a situation where an organization sold the entire batch in one month.
When purchasing, the cost of the purchased goods in accounting is divided into two components: the cost without VAT and with VAT. After this distribution, the organization can exercise its legal right to reduce tax debt to the budget and submit VAT on products purchased from the loan.
The company then purchases the product. In this case, to record sales, established account No. 90 is used, on the credit of which the revenue can be fully displayed, and on the debit the cost of the goods and accrued VAT.
Features of mentioning VAT in accounting
The current tax legislation establishes a certain closed list of cases that are directly related to the restoration of VAT.
In these cases, the interested person or organization needs to restore VAT if:
The property was transferred to the authorized capital of another enterprise;
goods began to be used in VAT-free transactions;
a transition to a special regime was carried out;
the payment of the relevant tax was waived based on the provisions of the law;
the advance was returned to the counterparty, and so on.
It is worth noting that the current cost of the restored VAT is taken into account as part of other expenses that are directly related to the production or sale of products.
The accrual procedure should be understood even by a “dummie” who does not have even a superficial understanding of this operation, but wants to participate in stable business activities. Therefore, we need to briefly review the main points.
Instructions for selecting accounts:
To generate information in financial terms about the status of settlements for mandatory payments to the budget of the Russian Federation, account 30300000 is used, which consists of making settlements for payments to budgets. Tax is calculated on the credit of the corresponding account, and tax is paid on the debit.
In addition to this account can be supported by an account for the implementation of VAT tax deductions, which, in turn, is supplemented by the detailing of other accounts.
Error correction
The main error can be directly related to incorrect preparation of invoices by suppliers. In this case, the tax deduction for the corrected invoice can only be applied within the tax period when the corrective documentation was received. In accordance with this, this invoice must be registered on the date when its actual receipt was organized.
After correcting current indicators in invoices and adjustments in the sales book or purchase book, the accountant must make special correction notes in the accounting records as soon as possible. The regulatory organization is then required to accept the amendments and provide an appropriate documented statement of this fact.
Depending on the characteristics of the detected error, corrections are entered into the accounting register in several ways, including using additional accounting records or the “red reversal” method.
Accounting for registration in 2017
When organizing your own business in the form of individual entrepreneurship, most individual entrepreneurs work with documents under the simplified taxation system.Maintaining accounting records for individual entrepreneurs using the simplified tax system in 2017 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.
The simplified tax system is a separate tax regime that can be applied to medium and small businesses. Allows you to minimize losses and the package of documents provided for reporting, as well as simplify their completion.
Regarding other methods of income control, accounting for individual entrepreneurs on the simplified tax system differs in a positive direction in that it frees individual entrepreneurs:
1. From taxation on personal income;
2. From the calculation of value added tax;
3. From the stability of the amount of contributions established by law (to the Pension Fund and Social Insurance Fund);
4. No need to carry out complex calculations.
Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to conduct accounting for individual entrepreneurs using a simplified procedure in 2017. These are cases in which:
Based on the results of the annual reporting or tax period, the income limit of an individual entrepreneur does not exceed the amount of 79,740,000 rubles;
The number of registered employees is less than 100 people;
The amount of underlying assets does not exceed 100 million rubles;
Other organizations have a share of less than 25%.
An entrepreneur who maintains accounting records for individual entrepreneurs using the simplified tax system can work without accruals:
personal income tax;
VAT (in addition to export);
Property tax(if the tax base is not theirs cadastral value).
To understand how to conduct simplified accounting for individual entrepreneurs, you should consider in detail the types of tax rates of this system.
Accounting for individual entrepreneurs using the simplified tax system in 2017 is aimed at preparing reports for two types of objects: income and income minus expenses:
|
Income |
Income minus expenses |
|
|---|---|---|
|
Tax percentage |
||
|
The right to deduct from tax contributions made to the Pension Fund and Social Insurance Fund |
Available. If IP:
|
Not available. |
|
The right to have the tax rate reduced by regional regulations |
May decrease up to 1% |
Reduced to 5% |
|
Calculation of the amount of tax contributions and their payment |
The calculation occurs on an accrual basis quarterly. The total is derived based on the income received, and the advance tax contributions paid are summed up. In case of overpayment, it is transferred to the next reporting period. Additional payment for the required period is made until April 30. |
When calculating, the amount of income is taken and the amount of expenses is subtracted from it. Payment is made in advance, quarterly. Individual entrepreneurs must submit their tax return by April 30. |
It is impossible to answer unequivocally whether it is necessary to maintain individual entrepreneur accounting using the simplified tax system in 2017. Legislatively, subjects of this system do not need to keep accounts. accounting But when organizing any type of activity, maintaining related documentation is still necessary.
In order to keep detailed accounting records for individual entrepreneurs using the simplified tax system in 2017, the following types of documentation will be needed:
1. KUDiR. The main document for recording financial receipts to the cash desk or to electronic accounts. These incomes are used as the basis for calculating the payment. If the simplified tax system is 6%, the expenses column is not registered. It is an obligation to present upon request for persons maintaining accounts. registration of individual entrepreneurs under the simplified tax system in 2017.
2. Cash reporting book. It is compiled according to the KO - 4 form. In the electronic version, it is printed daily and bookleted. Contains data on all expenditure and receipt transactions, with the entry of data about the recipient or payer.
3. Cash orders, income and expenses. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
4. Cash receipts. Issued to clients upon conclusion of a transaction. Can be replaced with strict reporting forms.
5. Client agreements. They are required to be drawn up in the same way as closing documents (invoices, work delivery certificates). They secure the rights and obligations of the parties and are a guarantee of security against fraud.
6. Documentation about hired employees. Includes:
Employment contracts;
The staffing table, which is drawn up according to form No. T-3;
Orders on hiring and dismissal;
Regulations on working with personal data, bonuses and fines.
Registering documents under the simplified tax system - 15% should be done in the same way as maintaining the accounting of individual entrepreneurs under the simplified tax system, income is 6% in 2017. The storage period for such documents is 4 years.
As for how to conduct accounting for individual entrepreneurs using the simplified tax system, income and income minus expenses, if there are employees, the period is divided into:
1. Providing 2-personal income tax is the same as keeping records of individual entrepreneurs using the simplified tax system for income in 2017 without employees, that is, until April 30 of the previous year;
2. Submission of 6-NDFL - no later than the end of the next month for the reporting period.
Such a bang. accounting implies that the individual entrepreneur has accrual skills:
Funds to pay the employee (twice a month);
Insurance premiums;
Vacation pay and maternity benefits.
It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.
The employer must also submit information to:
1. Pension Fund.
Information about persons subject to insurance (in accordance with Law 385-FZ). Monthly (form C3B-M);
Quarterly reporting (Form RSV-1).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (Form 1-IP). Every five years, or upon individual request.
Time limits and penalties for reporting
When discussing the time frame for filing a tax return, there is no difference in how to keep records of individual entrepreneurs using the simplified tax system for income minus expenses in 2017 and how to keep them in a simplified form with a rate of 6%. But it differs significantly in cases where there are employees on staff. The general rule is that the annual report is submitted by April 30 of the current period.
Business organizers bear some responsibility for violating the tax regime. The Federal Tax Service, appealing Articles 119 and 76 of the Tax Code, imposes fines for:
Violation of the accounting period, subject to payment of tax - 1000 rubles;
Tax debt – from 20% to 40% of the debt amount.
Also, a fine may be imposed by the Pension Fund for late submission or distortion of data in reporting forms:
2-NDFL. The fine varies from 100 to 1000 rubles;
6-NDFL. A delay of 1 month is estimated at 1000 rubles. Any document not provided is assessed at five hundred rubles;
RSV-1. Punishable by a fine of 500 rubles for the worker against whom the report is filed. For failure to comply with Rosstat requirements in 2017, a fine of 10 to 20 thousand rubles is imposed.
Despite the simple rules for maintaining accounting records for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.
Primary accounting documents 2017
Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.
Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.
Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.
List of operations that must be carried out during the transaction:
1. Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
2. Issuing invoices for payment.
3. Direct payment, confirmation of which is cash receipt(or commodity), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor gives the invoice to the client.
5. After providing services in full, the contractor must receive a certificate of completion from the client.
There are 6 main types of PD accounting, which are used most often when conducting various transactions:
|
Contract |
The contract sets out the rights and obligations of the parties to the transaction. The contract can be drawn up for the provision of services or the sale of goods. Civil Code does not exclude the possibility of concluding an oral contract, but it must be remembered that only a document signed by two parties can protect the rights and interests of the injured party in a judicial body in the event of any problems arising, including failure to fulfill obligations by the other party. |
|
Invoice offer |
|
|
Payment documentation |
This is confirmation of the fact that the client has paid the invoice issued by the manufacturer. Exist different kinds such documents: payment requests, orders and checks, strict reporting forms. |
|
Packing list |
|
|
Act on the performance of work or provision of services |
Double-sided document. It confirms not only the fact of the work performed, but also the price that was paid for the product or service. This paper also serves as proof that the parties have fully fulfilled their obligations to each other and have no mutual claims. |
|
Invoice |
An important document is the invoice, which lays the basis for the acceptance of VAT amounts submitted for deduction. Obviously, this document is very important for those structures that are VAT payers. |
So, the list of primary accounting documentation looks like this:
|
Agreement |
Concluded with the client in writing. It is important to say that the law does not prohibit the oral form of such a contract; however, the parties often prefer to record the rights and obligations provided for in the agreement on paper. |
|
Check |
|
|
Receipt (sales or cash receipt) or strict reporting form |
Issued if paid in cash. In the case of non-cash payment, the buyer of goods or services remains with a payment document certified by the banking structure as confirmation of payment. |
|
Invoice |
Issued at the time of shipment of the goods. |
|
Act of provision of services or performance of work |
Provided after services have been provided in full. |
The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.
Another regulatory act that defines primary documentation and also defines its forms is the law on accounting and financial reporting.
Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2016, the form of an accounting certificate was approved, which previously had a free form.
The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.
General instructions by application
PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.
Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.
Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. In case of use electronic document, it needs to be signed electronic signature.
Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.
The PD form must contain the following mandatory data:
Title of the document;
exact date of the operation;
what is a business operation in natural and in value terms;
the name of the structure that composes the document;
information about the persons who are responsible for ensuring that the document is executed correctly.
Such documents are divided into the following groups:
Payroll accounting;
accounting of performed cash transactions;
accounting of fixed assets;
accounting of construction and repair work.
Filling rules
Reporting documents should be prepared neatly and clearly.
Basic Rules:
It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
such documentation must be drawn up at the moment when the transaction is just planned;
it is allowed to draw up documents after the operation, if there are objective reasons for this;
the document reflects all possible details;
If any information is missing, dashes can be added.
In 2017, standard forms are used to prepare PD. Documents are divided into external and internal.
The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. Concerning internal documents, then they are compiled directly in the organization.
If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.
Content Correction
It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. We must remember that making corrections using a stroke is unacceptable.
You can only use the following three methods:
Additional entry;
reversal method;
proofreading method.
The latter applies when an error was made in accounting register, however, it does not concern correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side indicate “corrected believe” and put the date and signature.
An additional entry would be appropriate if the amount of the transaction being carried out was underestimated. The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.
Clarifications about the reconciliation report
Reconciliation acts do not legally relate to primary documents, therefore, are not regulated by regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.
This type documents are used on the initiative of accountants, since with its help it is possible to resolve a number of controversial issues, which protects the interests of the organization.
In what cases is it important to draw up a reconciliation report:
When the seller offers a wide selection of goods;
in case of granting a deferment on payments;
if the price of the product is high;
if there is a relationship between the parties that is regular in nature.
This document can be used in court in the event of a controversial situation between the parties.
Shelf life
The provision for storing primary documentation is enshrined at the legislative level.
For different types There are various storage terms for documents:
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For one year |
It is necessary to keep correspondence with regulatory authorities about the terms for submitting reporting documentation. |
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At least 5 years |
Cash documentation and papers such as the balance sheet for the quarter, the organization’s report with an explanatory note for the quarter are stored; minutes of the meeting on the adoption of the quarterly balance sheet; primary documentation and cash book; documents on systemic and non-systemic accounting and others. |
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At least 10 years |
The annual balance sheet, inventory list, transfer balance, separation balance, liquidation balance and other documents must be maintained. |
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At least 75 years old |
The personal account of each employee and salary slips are saved. |
Payroll accounting 2017
The accountant of an enterprise has to deal with the calculation of wages for workers on a monthly basis. At first glance, it may seem that nothing is simpler, because the procedure is repeated constantly. But if you take into account sick leave, payments to state funds, vacations and other nuances, the registration of workers’ earnings turns into a multidimensional process consisting of several stages.Experts note the following stages of payroll accounting at the company in 2017:
1. First, money is accrued, this is reflected in the documents.
2. The accountant will have to calculate deductions from each employee salary.
3. Formation of “salary taxes”, which are called insurance premiums.
4. Finally, wages are paid.
Account 70 was created specifically to reflect the movement of funds of the organization, which affects the payment of wages, and it is called “Settlements with personnel for wages.” The credit of account 70 always shows what wages are accrued to the workers, and the debit records deductions like personal income tax, and then the payment of earnings.
Payroll procedure
The enterprise's expenses in 2017 should be attributed to the cost of production, so account 70 overlaps with account 20 and account 44 (if the organization is engaged in trading goods).
We propose to consider several types of transactions that use account 70:
1. Wages accrued to workers involved in the construction of fixed assets: D08 K 70.
2. Wages have been calculated for workers who are responsible for the invention of intangible assets: D08 K70.
3. Wages have been accrued to workers who supply and supply materials to the enterprise: Up to 10.15 K70.
4. Salaries accrued to personnel employees classified as general production personnel: D25 K70.
5. Wages accrued to workers of the main production: D20 K70.
6. The earnings of administrative and managerial employees have been formed: D26 K70.
Salary entries are posted once a month. Data is recorded using a time sheet, which shows how many shifts and hours each employee worked. The report card formats adopted by legislators are T-12 and T-13. Calculations are also reflected in statement T51.
You can find out more about tax benefits in Art. 218-221 Tax Code of the Russian Federation.
What happens after payroll is processed?
After the entry for the calculation of salaries of employees, whether they are basic production workers or highly qualified personnel, is determined along with specific amounts, the accountant must calculate personal income tax and other deductions. However, it should be remembered that a number of incomes are not subject to tax calculation; a full list of exceptions is presented in Art. 217 Tax Code of the Russian Federation.
Salary always involves deductions from it, which are described by posting using account 70: D70 K 68 or D70 K76.
As for how insurance premiums are calculated, account 70 is not included in their formation, because they have nothing to do with wages. Therefore, it is enough to attribute insurance contributions to the debit of account 20, 26, 29 or 44, combined with account 69.
The wiring describing this action looks like this: D20 K 69.
To reflect payments, wages are first accrued on credit 70, and personal income tax is withheld on debit, and only then the remaining cash is paid to employees. Payments to workers of the main production and other employees occur when contacting the cashier and through the bank, which means account 70 corresponds with accounts 50 or 51.
The wiring looks like this: D70 K50.
Features of working with a score of 70
You have already been able to see that account 70 is the main corresponding account, without which almost no accounting entry can be made in 2017. Being synthetic, 70 records the indicators of business transactions involving money. Recording is carried out using Russian rubles.
However, experts note the disadvantage of the synthetic account 70: posting using it does not provide maximum information for making the best management decision. Let’s imagine a situation where an enterprise has arrears of wages. So the management will not be able to pay the money until the decoding of the indicators in the posting is raised from 70, especially if we are talking about only some employees.
In addition to synthetic accounts, analytical ones are also used. The latter show cash transactions in detail, and also reflect values for individual types of obligations, processes, and manipulations with property. Analytical and synthetic accounts are inextricably linked with each other: balances and cash turnover must be equal. That is, a synthetic account consists of information provided by several analytical ones.
Account 70 works in this way, combining into one a set of accounts containing information for each of the company’s employees. The register includes an indication of the exact full name, personnel numbering and position of the organization’s employees.
The following values are shown for account credit 70:
Wages issued to employees – recording production costs and accounts that have other sources of costs;
payment formed using reserve money, and this reserve was created for the purpose of write-off vacation funds and annually paid commissions, as well as incentive remuneration due to length of service (account 70 corresponds to 96);
calculation of benefits - in addition to 70, 69 are involved;
distribution of income if the employee is a shareholder of the company. In this case, 84 applies.
If you see account 70 in debit, it means that the accountant reflected the following types of accounting in the documentation:
Issuance of wages;
premium;
benefits;
income involved in the formation of capital;
tax contributions;
deductions in relation to enforcement proceedings.
Money not received by an employee on time, for example, travel allowances, is reflected by posting debit 70, but for a loan you should take 76, because only the latter allows you to record payments to debtors and creditors.
The assignment of expenses at an enterprise in 2017 affects the formation of several types of salaries:
These may be the costs of managing the organization's activities;
costs of maintaining departments and workshops that serve the main production;
costs relative to implementation;
general production expenses;
expenses that cannot be avoided in the production of goods.
Depending on the purpose of the cost component, the corresponding account involved in the posting along with 70 also changes.
All accounts that can be used to reflect business transactions are included in the following list:
The salaries of managers and executives are recorded on account 26;
44 – involved in calculating salaries of workers associated with the sales department;
29 – records expenses inseparable from social services for employees, for example, the maintenance of kindergartens, tourist centers;
23 cannot be avoided if it is necessary to fix the costs associated with repair work within the boundaries of the enterprise;
those who are busy correcting marriages are reported as debit 28;
25 – indicates the volume of general production costs;
20 – forms the earnings of workers in primary production. | |
Insurance contributions to the Federal Tax Service, electronic cash registers and sick leave, new simplified limits, amendments to inspections.
We will talk about tax and accounting changes from 2017, which are already known today, in the article.
Tax changes since 2017 for most companies and individual entrepreneurs
From 2017, insurance premiums (except for contributions for injuries) will be transferred to the Federal Tax Service. The rules for paying insurance premiums and benefits for them are prescribed in the Tax Code of the Russian Federation (Chapter 34). General insurance premium rates for 2017 will remain the same.
The occupational risk class for injury contributions will be determined differently. If a company does not confirm its main type of activity with 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 the company conducts this activity or whether it is only listed in the register. The changes were approved by Government Resolution No. 551.
The costs of assessing the qualifications of employees can be written off. Employees and applicants will be able to take a special exam and receive an independent assessment of their qualifications (Federal Law No. 238-FZ). If the employer pays for the assessment, he will be able to take the costs into account when calculating income tax, unified agricultural tax and simplified 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. Federal Law No. 251-FZ introduced the corresponding changes to the Tax Code of the Russian Federation.
Classifiers. The Tax Code will only mention OKVED. You will have to look into this classifier to understand whether the company has the right to a benefit. Currently, tax standards are tied to different classifiers: agricultural tax benefits are linked to the OKP product classifier, and regional benefits for simplification, imputation and patent are linked to OKUN.
From January 1, 2017 new classifier OK 013-2014 (SNA 2008) will replace the current one. This means that for all fixed assets that will be put into operation in 2017, the useful life 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 current and new classifiers.
KBK - 2017 will be new. There will be a separate code for the income tax of controlled foreign companies - 182 1 01 01080 01 1000 110. Organizations using the simplified tax system with the object “income minus expenses” will transfer to KBK 182 1 05 01021 01 0000 110 both advance payments, annual tax and minimum tax (1% of revenue).
Rules for contracts in USD will also appear directly in the codex. So far, many situations with such agreements have been explained in letters from the Ministry of Finance and the Federal Tax Service. For example, that the advance payment does not need to be recalculated on the date of shipment (letter of the Federal Tax Service of Russia No. ED-4-3/12813).
Property tax will not have to be paid on movable property received during reorganization, liquidation and from interdependent persons, if such objects were registered by the previous owners no earlier than 2013. The corresponding bill (No. 912150-6) has been in the State Duma since last year.
The social deduction for children's education may be increased from 50 to 100 thousand rubles. Bill No. 1106041-6 with such amendments was submitted to the State Duma on June 22.
A new invoice detail - government contract identification code - will supplement the current form from April 2017.
Changes from 2017 reporting
RSV-1 and 4-FSS will be cancelled. A unified calculation of insurance premiums, which will combine data from canceled forms, will be developed and approved by the Federal Tax Service. This report will be quarterly. IN Pension Fund companies will submit monthly information about employees and annual personalized reporting. In the Social Insurance Fund - calculation of contributions for injuries.The income tax return for 2016 will need to be submitted using an updated form. It will be possible to take into account all changes to the Tax Code from the beginning of 2015: the introduction of a trade tax, the possibility of independently adjusting the tax base for non-market transactions with related parties, change personal income tax rates on dividends, etc.
Declaration of UTII tax the service plans to change by December 2016. This is because from 2017, entrepreneurs on UTII with employees will be able to reduce the tax on fixed insurance premiums that they pay for themselves. Now these individual entrepreneurs have the right to reduce tax only on contributions for employees.
Mandatory audit annual accounting reports from January 1, 2017 will be carried out by developers who raise money from participants in shared construction (Article 18 of Federal Law No. 214-FZ). Previously, the Law required the developer to present to any applicant audit report to the reporting for the last year (Information message No. IS-audit-5).
Tax changes in special regimes since 2017
Limits of the simplified tax system. Companies will be able to apply the simplification if revenue for 9 months of the previous year did not exceed 90 million rubles. The income limit allowing you to remain on the simplified tax system will increase to 120 million rubles. For comparison: companies and individual entrepreneurs whose revenue for 9 months of 2015 did not exceed 51,615 million rubles were able to apply the special regime in 2016. And the maximum income of a simplifier in 2016 is 79.74 million rubles. Until 2021, both limits are 90 million rubles. and 120 million rubles. - will not be indexed.
The limit on fixed assets that allows companies to switch to a simplified system will remain at the level of 100 million rubles. However, for individual taxpayers and types of activities, regions will be able to increase the limit to 150 million rubles.
Simplified companies with the object “income minus expenses” will be able to write off the costs of employee exams according to professional standards (Federal Law No. 251-FZ).
Fixed insurance premiums for individual entrepreneurs. Entrepreneurs with hired staff on UTII will reduce the tax on insurance premiums both for themselves and for their employees (Federal Law of June 2, 2016 No. 178-FZ). It will be possible to reduce the tax on contributions by up to 50 percent. Now individual entrepreneurs reduce UTII only by contributions for employees, and fixed contributions are taken into account only by single individual entrepreneurs.
Pension contributions from income exceeding RUB 300,000 will be called fixed contributions. As a result, individual entrepreneurs using simplified “income” and imputation will be able to declare such contributions as a tax deduction. Until 2017, the legality of such a deduction was controversial.
Payment of Unified Agricultural Tax. More companies and individual entrepreneurs will be able to switch to paying the Unified Agricultural Tax (Federal Law No. 216-FZ). UTII will be used by agricultural producers - companies and entrepreneurs that produce agricultural products. From 2017, this list will also include 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).
According to FSS benefits
Starting from 2017, electronic sick leave will appear, which social insurance will pay directly to citizens. The electronic hospital doctor will not give it to you, but will place it in information system FSS. Now the pilot project is already being tested in Moscow, Novosibirsk, Belgorod and Astrakhan regions.
The amount of compensation to the families of those killed at work may be increased from 1 to 2 million rubles. The new procedure will apply to accidents that occurred from January 1, 2017.
According to checks
From January 1, 2017, companies will submit VAT clarifications only electronically through an operator. The format will be approved by the Federal Tax Service (clause 3 of Article 88 of the Tax Code of the Russian Federation). 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 company did not send a response within five working days, since 2017 it faces a fine of 5,000 rubles. For repeated violation within a calendar year - 20,000 rubles. Instead of explanations, the company will be able to submit clarifications. Then there will be no fine (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).
Insurance premiums to the Federal Tax Service will be subject to a mandatory pre-trial procedure for resolving tax disputes. 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.
By cash registers
Starting from 2017, all organizations and entrepreneurs will gradually switch to online cash registers. Starting from February, companies that have run out of EKLZ at the cash desk will no longer be able to change it and will have to buy an electronic cash register. And in July 2017 - everyone else, even if the ECLZ period has not yet expired by that time. From July 2018, those who do not currently use cash register systems will also join the new system. For example, companies providing services and entrepreneurs with a patent.
The new law will increase fines for cash violations from July 15, 2016. The amount of sanctions will depend on the amount of proceeds passed outside the cash register. The statute of limitations for prosecution for cash violations will increase from 2 months to one year.
By personnel
Personnel records for micro-enterprises will be simplified. The government will develop a standard employment contract, where it will be possible to specify the conditions that are currently established in local regulations (internal labor regulations, regulations on remuneration, bonuses, certification, etc.). Accordingly, 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. The basis is Articles 309.1 and 309.2 of the Labor Code of the Russian Federation (introduced by Federal Law No. 348-FZ).
A collective agreement may become mandatory for all employers except micro-enterprises. The corresponding bill (No. 1085818-6) was submitted to the State Duma at the end of May.
Leave for a single mother or father who is raising a child under the age of 14, and for large parents of minor children can be extended from 28 to 31 calendar days. Such amendments to Article 253.1 of the Labor Code of the Russian Federation are provided for by bill No. 1103248-6 (introduced to the State Duma on June 20).
Salary indexation may be mandatory. Its minimum size will be set by tripartite commissions (now they determine the regional minimum wage). If for a fully worked month the salary is more than 10 times the regional subsistence minimum, it will not be increased. On June 6, deputies submitted the corresponding bill (No. 1119655-6) to the State Duma for consideration.
Insurance premiums will be regulated by the Tax Code of the Russian Federation
From January 1, 2017, insurance contributions for compulsory pension and health insurance, as well as in case of temporary disability and in connection with maternity, will be regulated by the Tax Code of the Russian Federation. Corresponding changes have been made to part one of the Tax Code of the Russian Federation (Chapter 2.1 of the Tax Code of the Russian Federation “Insurance contributions”, clause 3 of Article 8 of the Tax Code of the Russian Federation). The essence of the innovation is that all the basic principles that apply to taxes will also apply to insurance premiums from 2017.In this regard, since 2017, numerous amendments have been made to part one of the Tax Code, for example:
Tax inspectors will monitor compliance with the legislation on the above-mentioned insurance premiums through desk and field audits. This is enshrined in Article 87 of the Tax Code of the Russian Federation;
Payers of insurance premiums will be required to use the mandatory pre-trial procedure for resolving disputes over insurance premiums with the Federal Tax Service. This is (clause 2 of Article 138 of the Tax Code of the Russian Federation).
Let us recall that in 2016, insurance premiums were regulated by Federal Law No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance." According to this law, the above-mentioned insurance premiums were controlled by the Pension Fund and its territorial bodies. From January 1, 2017, this law loses force (Article 18 of Federal Law No. 250-FZ).
At the same time, insurance premiums for industrial accidents and occupational diseases (injury premiums) in 2017 will continue to be regulated by a separate Federal Law No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.” This type of insurance premiums has not come under the control of the tax authorities. They will continue to be administered and verified by the bodies of the Social Insurance Fund (SIF).
Tax authorities will begin to demand documents on payments that are not subject to contributions.
Since 2017, a single calculation of insurance premiums must be submitted to the tax authorities. Tax officials will conduct desk audits of calculations for insurance premiums (clause 10 of Article 88 of the Tax Code of the Russian Federation). Moreover, from January 1, 2017, when conducting desk audit When calculating insurance premiums, inspectors will have the right to request from organizations and individual entrepreneurs information and documents confirming the validity of reporting amounts that are not subject to insurance premiums, as well as confirming the legality of the application of reduced tariffs. This is provided for by the new clause 8.6 of Article 88 of Part One of the Tax Code of the Russian Federation.Note that since 2017 the Tax Code of the Russian Federation has not provided for any special conditions, in which tax authorities have the right to demand the specified information and documents. In this regard, it is possible that if in 2017 you show non-taxable payments in a single calculation for insurance premiums, the Federal Tax Service will definitely require them to be confirmed with documents in the manner prescribed by Article 93 of the Tax Code of the Russian Federation.
The Federal Tax Service will need to report the powers of separate divisions
Since 2017, insurance premium payers (parent organizations) have a new obligation. Starting from the new year, they will need to inform the Federal Tax Service at the location of the parent organization that their separate division(branch, representative office) on the territory of Russia is vested (or deprived) of the authority to accrue payments and remuneration to individuals. This must be reported within one month from the moment of vesting (deprivation) of such powers (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate units that were granted (deprived) of powers in 2017 and later. If payments and rewards to individuals were accrued by separate divisions before (for example, in 2016), then nothing is required to be reported to the Federal Tax Service. This is directly stated in paragraph 2 of Article 5 of Federal Law No. 243-FZ. The forms of these messages and the procedure for transmitting them electronically to tax authorities should be determined by the Federal Tax Service. This is provided for in paragraphs 3 and 4 of paragraph 7 of Article 23 of the Tax Code of the Russian Federation.It will be possible to submit VAT explanations only electronically.
From January 1, 2017, explanations for electronic VAT returns can be submitted to the Federal Tax Service only in electronic form via telecommunication channels (TCS). The format for submitting such explanations in electronic form will be approved by the Federal Tax Service. In paper form, explanations of contradictions in tax returns from next year will not be considered submitted. That is, submitting paper explanations will lose all meaning. The corresponding innovation appeared in the new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation (subparagraph “a” of paragraph 6 of Article 1 of Federal Law No. 130-FZ).Let us remind you that the tax inspectorate may request clarification about the submitted VAT return during a desk audit. This can happen if, for example, errors and contradictions are identified in the declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation). Until 2017, requirements for the form of such explanations were not established. The Federal Tax Service admitted that they could be submitted in free form: “on paper”, or in a formalized form according to the TKS (Letter of the Federal Tax Service of Russia No. ED-4-15/19395). From 2017, this issue will be regulated by tax legislation, and not by clarifications from tax authorities.
We would like to add that in relation to desk audits for other types of taxes, explanations on requests from tax authorities in 2017 will still be possible to submit “on paper”. The electronic form of explanations becomes mandatory only for VAT returns. Let us remind you that it can also be submitted only electronically through an electronic document management operator (paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation).
A fine has been introduced for failure to provide explanations on a VAT return.
If, as part of a desk audit of the VAT return, the tax authorities requested clarifications (clause 3 of Article 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, previously tax legislation did not contain any liability for failure to comply with the requirement to provide explanations. And some taxpayers simply ignored requests from tax inspectors.From January 1, 2017 the situation will change. For failure to submit ( late submission) clarifications, a fine of 5,000 rubles was introduced, and for a repeated violation within a calendar year - 20,000 rubles. This is provided for by the new wording of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ.
Allowed to pay taxes, fees and insurance premiums for other persons
Taxes, fees and insurance premiums can be voluntarily paid for third parties. Such an amendment should be made to Article 45 of the Tax Code of the Russian Federation (Federal Law No. 401-FZ). Previously, it was provided that the taxpayer was obliged to fulfill the obligation to pay tax exclusively independently. However, now Article 45 of the Tax Code of the Russian Federation states that tax payment can be made by another person. However, it is clarified that another person, after paying tax for third parties, will not have the right to demand a refund of the tax paid.In connection with the indicated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their company. Previously, it was impossible to voluntarily pay taxes for third parties. Therefore, even if the director had money, he could not pay off tax debts for the company (letter of the Russian Ministry of Finance No. 03-02-08/6). Now the situation has changed.
Besides:
Individuals also have the opportunity to pay taxes for other individuals or individual entrepreneurs;
one organization has the right to pay taxes, penalties and fines for another company.
At the same time, legislators provided for a phased transition:
From November 30, 2016, third parties have the right to pay for others any taxes and fees (for example, state duty);
from January 1, 2017, other persons will have the right to pay insurance premiums for others (that is, from the date when insurance premiums are transferred to the control of the Federal Tax Service).
From October 1, a new procedure for calculating penalties for organizations was introduced
The procedure for calculating penalties is regulated by Article 75 of the Tax Code of the Russian Federation. It is now provided that penalties are calculated using 1/300 of the refinancing rate established by the Bank of Russia (clause 4 of article 75 of the Tax Code of the Russian Federation). This rate applies to all tax payments, regardless of who violated the tax payment deadline: individual, individual entrepreneur or organization.From October 1, 2017, nothing will change for individuals and individual entrepreneurs. This follows from the provisions of Federal Law No. 401-FZ. They will still have to calculate penalties based on 1/300 of the refinancing rate in effect during the period of delay. However, significant changes in the calculation of penalties from this date will affect organizations.
They will have to calculate penalties in a new way, namely:
For delay in fulfilling the obligation to pay taxes or insurance premiums for up to 30 calendar days (inclusive), penalties will need to be calculated based on 1/300 of the refinancing rate in effect during the period of delay;
for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - it will be necessary to calculate penalties based on 1/300 of the refinancing rate in force for a period of up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate in force during the period starting from the 31st calendar day of such delay.
Thus, from October 1, 2017, organizations will need to pay more penalties if the delay in paying taxes or insurance premiums is more than 30 calendar days. It is worth noting that the new procedure for calculating penalties will also need to be applied to “old” debts that were incurred before October 1, 2017.
Debts will be collected from guarantors out of court
One of the ways to ensure the obligation to pay taxes and insurance premiums is a guarantee (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or individual entrepreneur wishes to postpone the payment of taxes or insurance premiums to a later date, the Federal Tax Service has the right to require the involvement of guarantors in this procedure. Under a surety agreement, the guarantor undertakes to the tax authorities to fulfill in full the taxpayer’s obligation to pay taxes or insurance premiums if the latter fails to pay the due amounts and corresponding penalties within the prescribed period. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ, which extended the possibility of providing a guarantee for insurance premiums since 2017).Previously, it was provided that if the taxpayer does not pay the amounts due, then the tax inspectorate has the right to collect debts from the guarantor only in judicial procedure. However, the situation has changed. In connection with the entry into force of Federal Law No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts Russian Federation” tax authorities will be able to collect debts from guarantors without going to court. Such amendments were made to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.
Debts on taxes and insurance contributions of organizations will be collected from individuals
Federal Law No. 401-FZ introduced amendments to Article 45 of Part 1 of the Tax Code of the Russian Federation. The amendments stipulate that from November 30, 2016, tax inspectorates in court can demand the recovery of arrears of organizations from individuals if there is an interdependence between organizations and individuals. Since 2017, individuals may be required to repay debts and insurance premiums. Previously, it was possible to recover arrears only from affiliated organizations.From July 1, tax authorities will begin issuing documents confirming the status of tax residents
From July 1, 2017, tax inspectorates received the right, at the request of individuals (or their representatives), to issue documents in electronic form or “on paper” confirming tax resident status. Such powers for the tax authorities were provided for in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents must be approved by the Federal Tax Service. This is provided for by subparagraph “b” of paragraph 4 of Article 1 of Federal Law No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”Let us recall that tax residents are citizens who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (clause 2 of Article 207 of the Tax Code of the Russian Federation). At the same time, taxation Personal income tax employees who are tax residents of the Russian Federation differs from the taxation of income of employees who are not tax residents of the Russian Federation. Previously, neither the Tax Code of the Russian Federation nor any other regulatory documents established a list of documents that would confirm the tax status of the taxpayer. Officials explained that the organization independently had to establish the tax status of individuals - income recipients based on the characteristics of each specific situation(Letter of the Ministry of Finance No. 03-04-06/6-64). From July 1, 2017, everything should be simpler. An individual will be able to obtain confirmation from the INFS of his status as a tax resident and submit such a document at the place of request.
A “tax on Google” has appeared
Since 2017, legislators have determined the procedure for paying VAT on Internet services that foreign companies provide to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations regarding the collection of VAT from such organizations are provided for by Federal Law No. 244-FZ.So, in particular, since 2017:
Defined the concept of services provided in electronic form;
established the procedure for a foreign company to register for tax purposes and pay VAT;
clarified how a foreign company can use the “taxpayer’s personal account” to file electronic declaration according to VAT;
The amendments received the unofficial name “Google tax”, since the changes, in particular, will affect foreign companies such as Google, which operate in Russia. The purpose of the amendments is to create a competitive environment for foreign and Russian sellers of electronic services. The fact is that until 2017, it was more profitable for individuals to purchase electronic content from foreign companies, since its cost did not include VAT. Services of Russian IT companies, on the contrary, were taxed. The indicated amendments to the VAT legislation are aimed at eliminating this inequality.
More print publications will be able to apply a reduced VAT rate
A VAT rate of 10 percent can be applied to printed publications in which the volume of advertising does not exceed 45 percent. Previously, we recall that publications could apply a ten percent VAT rate if the share of advertising in them did not exceed 40 percent. Thus, more publications will be able to apply the reduced tax rate in 2017. The amendment was made to paragraph eight of subclause 3 of clause 2 of Article 164 of the Tax Code of the Russian Federation by Federal Law No. 408-FZ “On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation.”Expenses for assessing employee qualifications are exempt from personal income tax
Since 2017, Federal Law No. 238-FZ “On independent assessment qualifications." According to this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer, with the written consent of the employee, will be able to send him to such an assessment and pay for its completion.As a general rule, if an employer pays for any services for its employee, then the latter receives income in kind (clause 2 of Article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a tax agent for personal income tax, would have to include the amount of payment in the personal income tax base. However, in order to encourage independent assessment of qualifications, legislators have provided tax “benefits”. Thus, in particular, from January 1, 2017, income taxed with personal income tax is no longer required to include the cost of an independent assessment of an employee’s qualifications for compliance professional standards. These amendments have been included in the list of income not subject to personal income tax(Clause 21.1 of Article 217 of the Tax Code of the Russian Federation). They are provided for in paragraph 1 of Article 1 of Federal Law No. 251-FZ.
A tax deduction has been introduced for expenses on independent assessment of qualifications
A person who pays for an independent assessment of qualifications for compliance with a professional standard will, starting from 2017, be able to receive a social deduction for the amount of expenses for such certification. However, please note that there will be a limitation on the amount of deduction. Its value, together with some other social deductions, cannot exceed a total of 120,000 rubles per year. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of Federal Law No. 251-FZ).Loyalty program bonuses are exempt from personal income tax
From January 1, 2017, points and bonuses credited to the bank card of individuals under loyalty programs are not subject to personal income tax. We are talking, for example, about a situation where a person pays in restaurants, shops or gas stations by bank card, and after some time a certain percentage of the amount spent (“cash back”) is returned to his account. This “bonus” is not subject to taxation income tax from 2017, subject to certain conditions. So, for example, for these purposes, bonuses must be returned to the card under the terms of a public offer. The legislators also stipulated that if the indicated points and bonuses are paid within the framework of an employment relationship, then the exemption from personal income tax will not apply. This is discussed in more detail in the new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of Federal Law No. 242-FZ. Note that until 2017, bonuses for loyalty programs were subject to personal income tax in general procedure. The Ministry of Finance reported this, in particular, in Letter No. 03-04-06/69407.Social deduction for life insurance will be available at your place of work
From 2017, employees will be able to receive a social deduction for personal income tax in the amount of contributions under a voluntary life insurance agreement with the employer until the end of the year. The employer will be required to provide such a deduction starting from the month in which the employee applies for it. Corresponding amendments have been made to Part 2 of Article 219 of the Tax Code of the Russian Federation.Previously, individuals could receive social deductions under contracts for voluntary life insurance only through the tax office. To do this, you had to wait until the end of the calendar year and submit a declaration to the INFS in form 3-NDFL. Since 2017, individuals have the right to choose the most convenient option for themselves: receive a deduction either through an employer or through the tax office.
The deduction in 2017 can be used if life insurance is paid for:
For myself;
for a spouse (including a widow, widower);
for parents (including adoptive parents);
for children (including adopted children under guardianship (trusteeship)).
A one-time cash payment towards a pension was exempted from personal income tax
In January 2017, pensioners are entitled to a one-time cash payment towards their pension in the amount of 5,000 rubles. “One-time payment towards pension in January 2017.” Such payment will not be subject to personal income tax. This is provided for by the new paragraph 8.5 of Article 217 of the Tax Code of the Russian Federation. The accountant can communicate this to employees if they seek advice on this issue. The amendment was introduced by Federal Law No. 400-FZ of November 30, 2016 “On amendments to Article 217 of Part Two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law “On one-time cash payments to citizens receiving a pension.”The list of tax agents for personal income tax has been expanded
On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. Thus, from this date, the new paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation stipulates that Russian organizations that transfer amounts are recognized as tax agents monetary allowance, salary, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation. Such organizations will be required to register with the tax office at their location, withhold and transfer personal income tax from the payments indicated above. Legislators supplemented Article 83 of the Tax Code of the Russian Federation with an amendment on the registration of such organizations. The amendment was introduced by Federal Law No. 399-FZ “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation.”The updated 3-NDFL declaration applies
The personal income tax return for 2016 will need to be submitted using an updated form. Changes to the declaration form and the procedure for filling it out were made by order of the Federal Tax Service of Russia No. ММВ-7-11/552. Note that officials from the Federal Tax Service did not correct the entire declaration form, but only some of its sheets. So, for example, section 2 was updated, in which the base and tax for personal income tax are calculated, as well as sheets B, D2, Z, E1 G, I.As for the adjustments themselves, for example, in sheet E1 “Calculation of standard and tax deductions” the figure 280,000 was replaced by 350,000, since since 2016, the deduction for a child is provided until the month in which the taxpayer’s income, taxed at the rate of 13%, exceeds 350,000 rubles
Let us remind you that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). Individual entrepreneurs also submit declarations to OSNO during the same period. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia No. 03-04-07/62684). Since April 30, 2017 is a Sunday, and May 1 is a non-working holiday, you must submit the 3-NDFL declaration in the updated form for 2016 no later than May 2, 2017 (this is Tuesday).
The deflator coefficient for calculating the value of the patent will be 1.623
The deflator coefficient is used to adjust advance payments foreign citizens from “visa-free” countries who work on the basis of a patent for hire from individuals (for personal, household and other similar needs), as well as in organizations or individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles. However, this amount is annually indexed taking into account the deflator coefficient and the regional coefficient (clauses 2 and 3 of Article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided for by Order of the Ministry of Economic Development No. 698. In 2016, the value of the coefficient was 1.514 (Order of the Ministry of Economic Development of the Russian Federation No. 772).A new income tax return form has been approved
The new income tax return was approved by order of the Federal Tax Service of Russia No. ММВ-7-3/572. This order also approved the procedure for filling out new declaration and its electronic format. It is necessary to report using the new form starting with reporting for 2016. The income tax return for 2016 must be submitted using the new form no later than March 28, 2017 (Clause 4, Article 289 of the Tax Code of the Russian Federation).Please note that the new declaration form takes into account amendments to the Tax Code of the Russian Federation. So, in particular, sheet 02 of the declaration was supplemented with lines 265, 266 and 267, in which it is necessary to reflect the trade fee, which reduces income tax. Sheet 03 “Calculation of income tax on income withheld by the tax agent” was also adjusted. It added a line for dividends, “taxes on which are calculated at a rate of 13 percent.” Let us recall that from January 1, 2015, the income tax rate on dividends received, respectively, by Russian organizations and individuals - tax residents of the Russian Federation, increased from 9 to 13 percent. Therefore, it was necessary to adjust sheet 03.
Also, new sheets appeared in the new tax return:
Sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment.” Independent adjustments are made by organizations that used non-market prices in a transaction between related parties and thereby underestimated the amount of tax (clause 6 of Article 105.3 of the Tax Code of the Russian Federation);
Sheet 09 “Calculation of corporate income tax on income in the form of profit of a controlled foreign company” (CFC).
The costs of assessing the qualifications of employees can be included in expenses
As we said above, on January 1, 2017, Federal Law No. 238-FZ “On Independent Assessment of Qualifications” comes into force.From 2017, employers will be able to include in other expenses the cost of an independent assessment of employees for their compliance with professional standards. For this purpose, the list of expenses taken into account when calculating income tax was expanded (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law No. 251-FZ).
Organizations will have the right to take into account the costs of an independent assessment if two main conditions are met (clause 3 of Article 264 of the Tax Code of the Russian Federation):
An independent assessment of qualifications was carried out on the basis of an agreement for the provision of relevant services;
An independent assessment of the qualifications of an individual who entered into an employment contract with the taxpayer was carried out.
Keep in mind that the organization will need to have supporting documentation to recognize the costs of the certification. For example, you will need to have the written consent of the employee who was sent for an independent assessment of qualifications (paragraph 2 of Article 196 of the Tax Code of the Russian Federation). In addition, since 2017, in order to account for costs, a new paragraph 5 of clause 3 of Article 264 of the Tax Code of the Russian Federation defines the storage periods for documents confirming the costs of an independent assessment. They will need to be stored for at least 4 years.
The classification of fixed assets by depreciation groups has been updated
Since 2017, the new All-Russian Classifier of Fixed Assets (OKOF) has been used. It was adopted and put into effect by Rosstandart Order No. 2018-st. In this regard, changes were made to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation No. 1. Accordingly, from 2017 the classification of fixed assets by depreciation groups will change. New codes should be used for fixed assets that will be put into operation from January 1, 2017. This is confirmed by Letter of the Ministry of Finance No. 03-03-РЗ/65124.The meaning of “controlled debt” has been clarified
For profit tax purposes, controlled debt is recognized as such debt on a loan (credit) in which the lender (creditor) or the person who issued the security (for example, surety or guarantee) is a foreign company that directly or indirectly owns more than 20 percent of the authorized capital of the borrower, or affiliated with her Russian organization. Previously, this followed from paragraph 2 of Article 269 of the Tax Code of the Russian Federation in 2016.The debt will be recognized as controlled (clauses 2-4 of Article 269 of the Tax Code of the Russian Federation):
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.
Clarifications are provided for in Article 1 of Federal Law No. 25-FZ.
Controlled debt will be determined by the totality of loans
The amount of controlled debt will be calculated based on the totality of all the taxpayer’s obligations that have signs of such debt (clause 3 of Article 269 of the Tax Code of the Russian Federation). This is provided for by Federal Law No. 25-FZ.Preferential tax rates have been introduced for participants in regional investment projects
From January 1, 2017, participants in regional investment projects income tax will be charged:To the federal budget - at a rate of 0 percent;
to the budget of a constituent entity of the Russian Federation - at the rate established by regional authorities (from 0% to 10%).
The corresponding amendments are provided for in Article 2 of Federal Law No. 144-FZ. Also see Letter of the Ministry of Finance of Russia No. 03-01-10/51665.
The income limit for maintaining the right to the simplified tax system has increased
In 2017, it will be possible to apply the simplified tax system until the income of the “simplified” person does not exceed 150 million rubles. Previously (in 2016), the income limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflator - 79,740,000 rubles. Thus, more organizations and individual entrepreneurs will be able to use the simplified system and have more money in circulation. The increase in the limit is provided for by Federal Law No. 401-FZ.The maximum income for switching to the simplified tax system has been increased
Let us remind you that switching to the simplified tax system is allowed from the beginning of next year (clause 1 of article 346.13 of the Tax Code of the Russian Federation). To do this, you must submit an application for such a transition to the tax office by December 31.It will be possible to switch to the simplified tax system from 2018 if the income for the nine months of 2017 is within 112.5 million rubles. Previously, the limit without taking into account the deflator coefficient was equal to 45 million rubles, and taking into account the deflator - 59,805,000 rubles. Thus, thanks to the amendments, more organizations and individual entrepreneurs will be able to switch to using a simplified taxation system.
For comparison: if an organization is going to switch to the simplified tax system in 2017, then its income for January – September 2016 (nine months) should not exceed RUB 59,805,000. (Order of the Ministry of Economic Development No. 772). In 2017, for nine months it will be possible to have an income of 112.5 million rubles. The amendment was introduced by Federal Law No. 401-FZ.
The deadline for submitting a notification about the transition from UTII to the simplified tax system has been established
As a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers switching to “simplified taxation” from another special regime – UTII. They can work for the simplified tax system from the beginning of the month in which the obligation to pay the “imputed” tax ceased (paragraph 2, paragraph 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification about the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/829.The deadline for submitting the said notification about the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and stipulated that starting from 2017, notification must be submitted no later than 30 calendar days from the date of termination of the obligation to payment of UTII. Previously, the issue of deadlines for filing notifications was regulated only at the level of explanations from financiers (Letter of the Ministry of Finance of Russia No. 03-11-06/2/123). The amendment is provided for by Federal Law No. 401-FZ.
The threshold for the cost of fixed assets has been increased
In 2016, a company could use the simplified tax system if the residual value of its fixed assets did not exceed 100 million rubles. This value must be determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). From 2017, the maximum asset value will increase to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs will have the right to rely on the new maximum limit on the residual value of their fixed assets. That is, the taxpayer has the right to switch to the simplified tax system from 2017 if, on January 1, fixed assets cost, say, more than 100 million, but less than 150 million.The deflator coefficient is suspended until 2020
The deflator coefficient was previously used to adjust the income limit at which a transition to the simplified tax system is possible, as well as the income limit, if exceeded, the right to the “simplified tax” is lost (clause 2 of Article 326.12, clause 4 of Article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator coefficient was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772. For example, a taxpayer lost the right to use the simplified tax system if in 2016 his revenue after applying the coefficient exceeded 79.74 million rubles (60 million rubles x 1.329).Since 2017, the deflator coefficient has been suspended until January 1, 2020. Until this date, it will not be necessary to index 120 and 90 million rubles, respectively, to deflator coefficients. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4 of article 4 of Federal Law No. 243-FZ).
The income and expense accounting book has been updated
Since 2017, organizations and individual entrepreneurs on the simplified market must maintain an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia No. 135n. In the updated book appeared new section V, in which taxpayers using the simplified tax system with the object “income” must show a trade fee that reduces the tax under the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, starting from 2017, it will be necessary to affix a stamp in the book of accounting and expenses if the organization, in principle, has such a stamp. That is, the presence of a seal will become optional. Also, in column 4 “Income” of Section I of the book, there is no need to indicate the profit of controlled foreign companies. More information about this will appear in the order in which you fill out the book.Please note that the updated book will need to be used from January 1, 2017. There is no need to redo the book of income and expenses that was kept in 2016.
The special cbk for the minimum tax under the simplified tax system has been canceled
Since 2017, a separate BCC for the minimum tax paid by companies using the simplified tax system with the object “income minus expenses” has been abolished (Order of the Ministry of Finance of Russia No. 90n).BCC, used in 2016 to pay the single tax, arrears and penalties under the simplified tax system, will be used from 2017 also to pay the minimum tax. In connection with this change, the minimum tax for 2016 will need to be transferred to the KBK for the usual “simplified” tax - 18210501021011000110.
Note that previously for companies on the simplified tax system with the object “income minus expenses” there were two separate codes. This caused confusion. If a company mistakenly transferred advances to the minimum tax KBK, then inspectors assessed penalties. This, of course, was unfair.
The simplified tax system will allow you to take into account the costs of an independent assessment
Since 2017, Federal Law No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already talked about this in the “Personal Income Tax” and “Income Tax” sections of this article.Starting next year, organizations and individual entrepreneurs using the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will be applied according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and individual entrepreneur will have to have documents confirming an independent assessment.
Individual entrepreneurs were allowed to reduce UTII for insurance premiums “for themselves”
From January 1, 2017, individual entrepreneurs will be able to reduce UTII by insurance premiums paid both for employees and for themselves. This amendment was introduced by Federal Law No. 178-FZ to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. Individual entrepreneurs will be able to reduce the “imputed” tax on contributions “for themselves” within 50 percent.Note that previously an individual entrepreneur who makes payments to individuals was not entitled to reduce the “imputed” tax on his personal contributions (Letters of the Ministry of Finance of Russia No. 03-11-11/41339). “Simplified”, in turn, could do this (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Legislators apparently decided to eliminate this inequality.
There will be a new composition of household services for UTII
From January 1, 2017, new editions of the All-Russian Classifier of Types of Economic Activities (OKVED2) and the All-Russian Classifier of Products by Types of Economic Activities (OKPD2) will come into force. Accordingly, the list of household services for UTII purposes will need to be determined using new classifiers. Codes for household services were established by the Government of the Russian Federation by its order No. 2496-r (clauses 4 and 7 of Article 1 of Federal Law No. 248-FZ). The previously valid OKUN (OK 002-93, approved by Decree of the State Standard of Russia No. 163) will become invalid as of January 1, 2017. This is provided for by Rosstandart Order No. 14-Art.The K1 deflator coefficient will not be increased in 2017
At UTII calculation the base yield is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from Order of the Ministry of Economic Development No. 698. The same coefficient is established in Article 11 of Federal Law No. 401-FZ.Let us add that it was previously planned to establish a deflator coefficient for UTII for the next three years at once. In 2017, it was proposed to increase K1 from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - to 2.063. However, in connection with the publication of Order of the Ministry of Economic Development No. 698, such a proposal has lost all relevance.
More companies will be able to use unified agricultural tax
From January 1, 2017, revenue from the sale of agricultural products for the Unified Agricultural Tax will need to be determined differently. A 70 percent share of income from the sale of agricultural products can be considered taking into account income from the sale of auxiliary services (planting crops, pruning fruit trees, harvesting, grazing, etc.). Previously, such income was not taken into account. The corresponding amendments are provided for by Federal Law No. 216-FZ.Agricultural producers providing agricultural services who intend to switch to paying the Unified Agricultural Tax from January 1, 2017 must notify the tax office at the place of registration no later than February 15, 2017. However, they will be able to switch to a preferential special regime, provided that the services provided fall under subclause 2 of clause 2 of Article 346.2 of the Tax Code of the Russian Federation and the share of income received from the sale of these services for 2016 is at least 70 percent.
The Unified Agricultural Tax will be able to take into account the costs of an independent assessment
Since 2017, Federal Law No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already written about this above. Starting from 2017, organizations using the Unified Agricultural Tax will have the right to take into account the costs of certifying employees according to professional standards. This is provided for by subclause 26 of clause 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by Federal Law No. 251-FZ).The deflator coefficient for 2017 will be 1.425
The deflator coefficient is used to calculate the limit on the potential annual income an individual entrepreneur can receive. In the general case, this income cannot exceed 1 million rubles, indexed by the deflator coefficient (clauses 7 and 9 of Article 346.43 of the Tax Code of the Russian Federation). In 2016, the deflator coefficient for PSN was 1.329 (approved by order of the Ministry of Economic Development of the Russian Federation No. 772). In 2017, this coefficient will increase to 1.425 (according to Order of the Ministry of Economic Development No. 698). Hence, maximum amount Potential annual income for the “patent” business will be 1.425 million rubles (1 million rubles x 1.425). And the maximum cost of a patent for a month will be equal to 7,250 rubles (1.425 million rubles x 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of Article 346.43 of the Tax Code of the Russian Federation).Types of activities for PSN will be determined by new classifiers
From January 1, 2017, types of entrepreneurial activity in the production, social and scientific spheres, as well as in the field of consumer services, for which the constituent entities of the Russian Federation set a rate of 0 percent, will be determined taking into account the new classifiers (OKVED2) and (OKPD2). They were approved by the Government of the Russian Federation by Order No. 2496-r. Thus, the requirement of paragraphs 4 and 7 of Article 1 of Federal Law No. 248-FZ is fulfilled.A fine has been introduced for failure to notify real estate objects
The obligation to pay property tax for individuals, as a general rule, arises no earlier than the date a person receives a tax notice (clause 4 of article 57, clause 2 of article 409 of the Tax Code of the Russian Federation). The tax must be paid within a month from the date of receipt (Clause 6, Article 58 of the Tax Code of the Russian Federation).In case of non-receipt tax notices and non-payment of tax, an individual is obliged to inform the tax office about the presence of a taxable property. Such a message is submitted in relation to each taxable object by December 31 of the year following the previous year, with copies of title documents for the property attached (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).
From January 1, 2017, the tax legislation will stipulate that if you do not file or miss the deadline for reporting “unknown” real estate, tax authorities will have the right to fine a person. The fine may be 20 percent of the unpaid property tax. Such a fine is provided for by the new paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation. It was introduced by Federal Law No. 52-FZ.
A fine has been introduced for failure to notify vehicles
Citizens pay transport tax to the budget at their location Vehicle after receiving a tax notice sent by the tax office. Tax is payable onfate no later than December 1 of the year following the previous year (clause 1 of Article 363 of the Tax Code of the Russian Federation). In case of non-receipt of tax notices and non-payment of transport tax, an individual is obliged to inform the tax office about the presence of a vehicle. Such a message is submitted for each vehicle by December 31 of the year following the previous year, accompanied by copies of title documents.
From January 1, 2017 for failure to report ( untimely message) tax liability will be introduced on the availability of vehicles. The amount of the fine is 20 percent of the unpaid tax amount (Clause 12, Article 1, Part 3, Article 7 of Federal Law No. 52-FZ).
Valid until January 1, 2017 transition period, allowing citizens who declared the presence of property or vehicles in respect of which property or transport tax was not paid, to begin paying tax from the year in which the presence of such an object was declared. On January 1, 2017, the transition period ended. Therefore, if the tax inspectorate receives information about property objects from external sources (Rosreestr bodies, traffic police departments), the tax calculation in respect of these objects will be made in three previous years, and the above fine will also be charged (clause 5 of Article 7 of Federal Law No. 52-FZ).
A new chapter on insurance premiums has appeared in the Tax Code of the Russian Federation
On January 1, 2017, a new chapter 34 “Insurance premiums” appeared in the Tax Code of the Russian Federation. Starting from the new year, this chapter will regulate the verification, accrual and payment of pension, medical and insurance contributions for temporary disability due to maternity. At the same time, as mentioned above, Federal Law No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” will lose force from 2017.Increased income limits for calculating insurance premiums
In 2017, the base for calculating insurance contributions to the Social Insurance Fund (in case of temporary disability and in connection with maternity) will be 755,000 rubles, and the base for calculating contributions to the Pension Fund at the “regular” rate is 876,000 rubles. Such limits are determined by Decree of the Government of the Russian Federation No. 1255. Let us recall that for income exceeding the maximum base value, contributions to the Social Insurance Fund are not accrued, and contributions to the Pension Fund are paid at a rate of 10%, not 22%. Regarding "medical" FFOMS contributions, then for them the maximum amount of the base is not established, therefore, these contributions are paid from all taxable payments.Let us remind you that those who have the right to apply reduced tariffs accrue pension contributions until in 2017 the amount of payments to the employee exceeds the maximum base value - 876,000 rubles.
It is necessary to change the form of the card for recording accrued payments and insurance premiums
To take into account salaries and other remunerations, insurance contributions from such payments for each employee, it is necessary to keep records. This was required by law until 2017 (Part 6 of Article 15 of Federal Law No. 212-FZ). It was possible to keep such records in any form. However, officials from the Pension Fund of Russia and the Social Insurance Fund recommended using the accounting card they developed for this purpose (Letter of the Pension Fund of the Russian Federation No. AD-30-26/16030, Federal Social Insurance Fund of the Russian Federation No. 17-03-10/08/47380).In 2017, the rule on the need to keep records of insurance premiums will be provided for in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, so an organization or individual entrepreneur has the right to independently develop a card for recording accrued payments and insurance premiums. However, you can not develop a new form of the card, but simply adjust the previously used form and replace in it, in particular, references from Federal Law No. 212-FZ to the Tax Code. Read more about the form of the new card from 2017.
Calculation of insurance premiums must be submitted to the Federal Tax Service
Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance from next year must be submitted to the Federal Tax Service. The form for calculating insurance premiums, used since 2017, was approved by Order of the Federal Tax Service No. ММВ-7-11/551.The new form of calculation for insurance premiums, used since 2017, will replace the previously existing form of calculation for insurance premiums RSV-1, which was submitted to the territorial bodies of the Pension Fund of the Russian Federation. However, starting next year, calculations will be submitted to the Federal Tax Service.
We have established a single deadline for submitting calculations of insurance premiums to the Federal Tax Service
The due date for payment of contributions in 2017 remained the same - the 15th day of the month following the month for which contributions were accrued. However, the deadline for submitting insurance premium payments has changed. A new calculation of insurance premiums will need to be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting period (quarter, half-year, 9 months and year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, the calculation of insurance premiums approved by Federal Tax Service Order No. ММВ-7-11/551 will be required to be submitted to the tax office for the 1st quarter of 2017. Moreover, April 30 is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, you must first report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017.Let us recall that previously the calculation in the RSV-1 form had to be submitted to the UPFR:
“on paper” - no later than the 15th day of the second calendar month following the reporting period;
in electronic form - no later than the 20th day of the second calendar month following the reporting period.
Since 2017, the method of submitting payments for insurance premiums does not in any way affect the deadline for submission to the Federal Tax Service. Regardless of the method (on paper or electronically), calculations must be submitted no later than the 30th day of the month following the reporting period.
Introduced a new basis for declaring reporting unsubmitted
If in the calculation of insurance premiums submitted to the Federal Tax Service, the data on the total amount of contributions to pension insurance do not coincide with the amount of these contributions accrued for each individual, the calculation will be considered unsubmitted. In such a situation, tax authorities will have to send the policyholder a notice of the identified discrepancy. Within five days from the date of receipt, the policyholder will be required to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports.If the tax authorities’ request is ignored and the updated calculation is not submitted, then the single calculation for insurance premiums will be considered not submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been in force since 2017.
Updated calculations for insurance premiums for periods before 2017 must be submitted to the funds
Despite the fact that since 2017, pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for periods expired before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund using the previous forms RSV-1 and 4-FSS . So, for example, if in January 2017 an organization decides to update the RSV-1 for 2016, then the updated calculation will still need to be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ). The tax authorities themselves will not accept “clarifications” for past periods.We determined the procedure for returning overpayments that arose before 2017
Legislators have provided for a procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by off-budget funds(PFR and FSS). Accordingly, you must apply for a refund to the territorial divisions of the Pension Fund or the Social Insurance Fund. However, the tax office will return the overpayment. This procedure was prescribed in Article 21 of Federal Law No. 250-FZ. If the overpayment occurs after January 1, 2017, then, of course, you need to contact the Federal Tax Service for its return (or offset).Insurance premium rates have been maintained
The rates for pension, medical and insurance contributions for temporary disability and maternity will not change in 2017. So, if an organization does not have the right to use reduced tariffs, then in 2017 it must charge contributions at the basic tariffs. They are listed in the table.Reduced tariffs in 2017 also did not change.
An additional condition has been introduced to retain the right to reduced tariffs
For organizations using the simplified tax system, a new condition was introduced in 2017, subject to which reduced rates of insurance premiums can be applied. Thus, organizations on the simplified tax system that conduct “preferential” activities have the right to apply reduced tariffs if their annual income does not exceed 79 million rubles. Previously, such a requirement was not imposed on them.The amendments do not provide that the new provisions apply to legal relations of expired periods. The new chapter of the Tax Code of the Russian Federation “Insurance contributions” will come into force on January 1, 2017. We believe that it is from this date that it is necessary to take into account the amount received from simplified tax system for income to determine the legality of calculating contributions at reduced rates. Accordingly, even if at the end of 2016 income exceeds 79 million rubles, insurance premiums will not need to be recalculated at generally established rates from the beginning of 2016.
Separate units have new responsibilities
Serious changes since 2017 have been recorded for organizations with separate divisions. Previously, we would like to remind you that it was required to transfer contributions and submit reports at the location of a separate division if the divisions had their own bank account and separate balance sheet. This was provided for by Part 11 of Article 15 of Federal Law No. 212-FZ.Since 2017, the condition of having a current account and balance has disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that are authorized to charge remuneration and other payments in favor of individuals will be required to independently transfer contributions (except for contributions “for injuries”) and submit calculations for insurance premiums to the Federal Tax Service at the place of their registration. Even if they do not have their own bank account and are not allocated to an independent balance sheet (clause 11 of Article 431 of the Tax Code of the Russian Federation).
Note that the new provisions of the Tax Code of the Russian Federation do not provide that the parent organization has the right, starting from 2017, to “assume” the responsibility for paying insurance premiums and submitting settlements for a separate division that does not have an account and balance sheet, but is vested with the authority to calculate salaries and other remunerations for individuals persons.
The limits on daily allowances that are not subject to contributions have been adjusted
In 2016, the entire amount of daily allowance specified in the collective agreement or in a local regulation was exempt from contributions. However, from January 2017 the situation will change. It will be possible not to pay contributions only for amounts not exceeding 700 rubles for domestic business trips, and for amounts not exceeding 2,500 rubles for foreign trips. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits apply to daily allowances as for personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).With regard to contributions “for injuries” everything will remain the same. In 2017, daily allowances will be exempt from these contributions in full. After all, as before, they will not be subject to the Tax Code of the Russian Federation.
The procedure for determining the base for income in kind has been clarified
Starting from 2017, the Tax Code of the Russian Federation will include clarification on how to determine the taxable base for income in kind. Previously, the base included the cost of goods, work or services specified in the contract. Starting next year, the price will need to be determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. It is separately stipulated that VAT is not excluded from the taxable base (clause 7 of Article 421 of the Tax Code of the Russian Federation).I will apply fines to contributions provided for by the Tax Code of the Russian Federation.
From 2017, the tax service will be held accountable for violations related to insurance premiums (except for contributions for injuries). Moreover, all penalties related to taxes will be applied to contributions. So, for example, for failure to submit a quarterly calculation of contributions, the payer of insurance premiums can be fined under Article 119 of the Tax Code of the Russian Federation - a fine of 5 percent. For gross violation of the rules for accounting the base for contributions, a fine may be applied under Article 120 of the Tax Code of the Russian Federation. That is, tax penalties will fully apply to insurance premiums. Previously, for example, there was no such fine as “violation of base accounting rules.” Thus, we can say that there will be more fines from 2017.Individual entrepreneurs on OSN will determine income differently for calculating pension contributions
The amount of pension contributions that an individual entrepreneur must pay “for himself” depends on the amount of his income. Starting in 2017, the rules for determining income for a number of individual entrepreneurs will change. So, for example, in 2016, an entrepreneur’s income on OSNO was considered to be his revenue, not reduced by deductions. This means that contributions to the Pension Fund should be counted as a percentage of all taxable income without taking into account professional deductions (Letter of the Ministry of Labor of Russia No. 17-4 / OOG-1797). But from 2017 the situation will change. When calculating contributions “for oneself”, an individual entrepreneur on OSNO must be guided by subparagraph 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. And income, according to this norm, must be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to count pension contributions not from the total amount of their income, but from the difference between income and professional deductions. This was confirmed by the Russian Ministry of Finance in letter No. BS-19-11/160.Insurance premiums for injuries will continue to be controlled by the Social Insurance Fund
Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (“injury contributions”) will continue to be administered and controlled by the Social Insurance Fund. That is, this type of contribution was not transferred to the tax authorities.We approved a new calculation for insurance premiums “for injuries” (4-FSS)
Insureds will need to summarize information on insurance premiums “for injuries” in a separate 4-FSS calculation. The new form of calculation 4-FSS, used since the first quarter of 2017, was approved by FSS Order No. 381 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for payment of insurance security and the procedure for filling it out.” In 2017, policyholders will need to submit a new 4-FSS calculation to the FSS, as before, quarterly. The due date will not change in 2017. “On paper,” the new calculation will need to be submitted no later than the 20th day of the month following the reporting (calculation) period (that is, quarter). In electronic form – no later than the 25th, respectively. Thus, the method of submitting the 4-FSS calculation will still affect the acceptable deadlines for its submission.A fine was introduced for non-compliance with the method of submitting 4-FSS calculations
From 2017 there will be the new kind offenses – failure to comply with the procedure for reporting on contributions “for injuries” (Article 26.30 of Federal Law No. 125-FZ). If, after January 1, 2017, the calculation of “injury” premiums is submitted on paper instead of the mandatory electronic form, the policyholder will be fined 200 rubles. The FSS authorities will fine you for this. There was no such fine before.FSS bodies were granted new rights
From 2017, FSS units will have new rights that they will be able to use as part of the administration and control of contributions “for injuries.” New powers are granted to the FSS bodies by subparagraph “a” of paragraph 3 of Article 3 of Federal Law No. 250-FZ.Starting next year they will have the right to:
Call policyholders and demand clarification regarding the calculation and payment of premiums;
Determine the amount of insurance premiums by calculation;
gain access to bank secrecy to control contributions;
initiate bankruptcy proceedings for an insured who does not pay premiums;
request information marked “tax secret”.
The law on insurance premiums for injuries has been adjusted
Insurance premiums for injuries in 2017, as before, will be regulated by Federal Law No. 125-FZ. However, previously this law contained many rules that referred to Federal Law No. 212-FZ, which was lost on January 1, 2017, on insurance premiums. In this regard, Federal Law No. 125-FZ was supplemented with new provisions.So, in particular, it stated:
Settlement and reporting periods;
procedure for calculating and terms of payment of insurance premiums.
Also, since 2017, Federal Law No. 125-FZ was supplemented with Articles 26.1–26.13, which clearly stated how the FSS bodies:
Collect arrears;
provide deferment (installment plan);
make demands for payment of contributions;
charge penalties;
return and offset overpaid contributions
In addition, articles 26.14–26.21 appeared, which stipulate:
How to conduct desk and field inspections;
how to document inspection results;
How to appeal the actions of FSS officials.
Insurance premium rates remained unchanged
In 2017, it will be necessary to apply the “injury” insurance premium rates that were in effect in 2016. We're talking about 32 basic tariffs, which are calculated in the range from 0.2 to 8.5 percent of the amount of payments in favor of the insured persons. Also in 2017, benefits for the payment of insurance premiums will remain for individual entrepreneurs who employ disabled people. This follows from the provisions of Federal Law No. 362-FZ.The maximum tariff will be set according to data from the Unified State Register of Legal Entities
From January 1, 2017, it will be “more dangerous” not to confirm the main type of activity. The fact is that since 2017, FSS units have the right to determine the contribution rate based on the OKVED code, which corresponds to the highest class of professional risk. They will simply take this code from the Unified State Legal Entity. Basis: Decree of the Government of the Russian Federation No. 551.Note that the FSS authorities, in practice, have done this before. But the judges did not agree with this (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 14943/10). From 2017, there will apparently be no point in going to court. After all, the Social Insurance Fund authorities will not violate anything when setting the maximum tariff based on data from the Unified State Register of Legal Entities. Therefore, it makes sense to confirm the main activity in 2017. This must be done no later than April 15, 2017.
Persuchet remained under the control of the Pension Fund of Russia
In 2017, personalized accounting will continue to control the Pension Fund of Russia and will accept reports on it.A new deadline for the delivery of SZV-M has been set
From January 1, 2017, the SZV-M report will need to be submitted no later than the 15th day of the month following the reporting month. The previous deadline was the 10th. However, the form of the SZV-M report has not changed.Keep in mind that the SZV-M for December 2016 must be submitted to the Pension Fund on the new deadline.
Introduced a new annual report on employee experience
In 2017, a completely new annual report will appear in the Pension Fund of Russia, in which it will be necessary to indicate information about the length of service of employees and contractors. Its form has not yet been approved. However, it is already known that the deadline for submitting a new annual report is no later than March 1 of the year following the reporting year (new edition of paragraph 2 of Article 11 of Federal Law No. 27-FZ). Accordingly, such an annual report will be required to be submitted for the first time no later than March 1, 2018.Thus, until 2017, information on the length of service of employees was part of the RSV-1 (section 6) and was presented at the end of each quarter. From 2017, information on length of service becomes annual, but will still have to be submitted to the Pension Fund.
A fine was introduced for failure to submit electronic reports
From January 1, 2017, violations of the rules for submitting personalized electronic reporting to the Pension Fund will be fined 1,000 rubles. This is provided for by the new edition of Part 4 of Article 17 of Federal Law No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” It was introduced by subparagraph “b” of paragraph 9 of Article 2 of Federal Law No. 250-FZ. Let us remind you that the SZV-M report must be submitted electronically for 25 or more people (paragraph 3, paragraph 2, article 8 of Federal Law No. 27-FZ).We determined the statute of limitations in the field of personalized accounting
Since 2017, a three-year statute of limitations has been introduced for bringing to justice for committing an offense in the field of personalized accounting (Article 17 of Federal Law No. 27-FZ).A fine was introduced for failure to submit personalized reports to the Pension Fund
If you do not provide personalized accounting information on time or submit it incompletely or in a distorted form, then from 2017 officials (manager or chief accountant) may be fined 300-500 rubles. Such a fine can be applied for SZV-M or for a new annual report on work experience. This is provided for by the new article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. It was introduced by paragraph 5 of Article 7 of Federal Law No. 250-FZ.A fine has appeared for failure to provide information to the Social Insurance Fund
From January 1, 2017, officials (directors or chief accountants) will be able to be fined if they do not provide the Social Insurance Fund with information regarding:Hospital benefits;
four additional days to care for disabled children;
social benefits for funeral;
the cost of funeral services according to the guaranteed list.
The fine can range from 300 to 500 rubles. Such liability appeared in part 4 of article 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended by paragraph 4 of article 7 of Federal Law No. 250-FZ).
More individuals will be able to receive a discount when paying state duty
From January 1, 2017, individuals will be able to receive a discount on payment state duty. To receive a discount, you will need to apply for legally significant actions (that is, submit an application) through the portals of state, municipal services, and other Internet portals. The amount of the duty, in this case, will be calculated taking into account a reduction factor of 0.7. So, for example, for state registration marriage, in general, the state fee is 350 rubles (333.26 Tax Code of the Russian Federation). But if, from January 1, 2017, an application for marriage registration is submitted electronically using a portal of state or municipal services, then the fee will be less - 245 rubles (350 rubles x 0.7). The corresponding amendment was made to paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation by Federal Law No. 402-FZ “On Amendments to Article 333-35 of Part Two of the Tax Code of the Russian Federation.”Note that a similar norm was contained in paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation before. However, the discount indicated above could only be obtained if the result of the service provided was provided to an individual in electronic form. But many people know that most often, using portals of state and municipal services, you can only submit an application electronically, and not receive the service itself. Since 2017, the very fact of submitting an application electronically, and not the fact of its provision, will give an individual the right to receive the designated discount.
The state duty for bankruptcy of individuals was reduced from 6,000 to 300 rubles
From January 1, 2017, if an individual applies to declare a debtor bankrupt, the state duty will be 300 rubles, and if an organization – 6,000 rubles. Now the fee is 6,000 rubles, regardless of who submits the application to arbitration court. Thus, the amount of the duty will change only for individuals (it will decrease by 20 times). For companies it will remain the same. Such amendments were made to subparagraph 5 of paragraph 1 of Article 333.21 of the Tax Code of the Russian Federation by Federal Law No. 407-FZ “On Amendments to Article 333-21 of Part Two of the Tax Code of the Russian Federation.”It is necessary to determine the useful life of fixed assets differently
From January 1, 2017, the norm allowing the use for accounting purposes of the Classification of fixed assets approved by Decree of the Government of the Russian Federation No. 1 was abolished. The amendment is provided for in paragraph 1 of the Amendments approved by Decree of the Government of the Russian Federation No. 640. Therefore, from January 1, 2017, the useful life of fixed assets must be determined according to the rules of paragraph 20 of PBU 6/01.On August 10, 2017, joint stock companies will enter the register of NSR entities
From August 10, 2017, information on joint-stock companies that meet the conditions of medium and small enterprises in terms of share in capital will be entered into the Unified Register of Small and Medium-Sized Enterprises. This is provided for by subparagraph “a” of paragraph 2 of Article 1 of Federal Law No. 265-FZ and confirmed by Letter of the Federal Tax Service of Russia No. GD-4-14/19360.Small businesses were allowed to waive regulations
From 2017, local regulations containing labor law standards will have the right not to be approved by organizations and individual entrepreneurs related to small businesses. The corresponding changes to the Labor Code of the Russian Federation are provided for by Federal Law No. 348-FZ. Starting next year, small businesses will no longer have to approve, in particular, internal labor regulations, regulations on remuneration, regulations on bonuses, shift schedules, and others.Standard employment contracts can be concluded with employees
Since 2017, employers (organizations and individual entrepreneurs) belonging to micro-enterprises have the right to fully or partially refuse to adopt local regulations containing labor law standards. Instead, working conditions can be stipulated directly in employment contracts concluded with employees on the basis of a standard form. This is provided for in Article 309.2 of the Labor Code of the Russian Federation, which comes into force on January 1, 2017. Standard form employment contract approved by Decree of the Government of the Russian Federation No. 858.New requirements for workplaces approved
From 2017, new rules and regulations for workplaces will come into force: microclimate, lighting, noise levels, etc. (SanPiN 2.2.4.3359-16). This is provided for by Decree of the Chief Sanitary Doctor of the Russian Federation No. 81.A new form of statistical reporting has been introduced for small organizations
The TZV-MP form and the procedure for filling it out are approved by Rosstat Order No. 373. The new form No. TZV-MP is called “Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016.” The report must be submitted by April 3, 2017 to the territorial body of Rosstat at the location of the organization. All organizations included in the Rosstat sample must submit a new report. There has never been such a report before.The deflator coefficient for 2017 will be 1.237
Trade fee payers use a deflator coefficient to adjust the fee rate determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of this rate is 550 rubles per 1 sq. m. meter of retail market area. The value of the deflator coefficient for 2016 is 1.237. This is the deflator coefficient for the trade tax for 2017 approved by Order Ministry of Economic Development No. 698. Accordingly, the fee rate for this type of activity in 2017 will be 680.35 rubles (550 rubles x 1.237). In 2016, this coefficient was approved as 1.154.New regions will join the pilot project for payment of benefits
In the regions where the pilot project is being implemented, insurers pay disability benefits only for the first three days of illness. The remaining part of the sick leave, as well as other benefits to employees, is transferred by the territorial bodies of the Social Insurance Fund (clauses 6, 9 of the Regulations, approved by Decree of the Government of the Russian Federation No. 294). As of January 1, 2017, 20 constituent entities of the Russian Federation are participating in the pilot project.Where the FSS pilot project will begin to operate in 2017 (which regions), you can find out from the draft resolution of the Government of the Russian Federation.
According to this document, subjects will connect to the FSS pilot project as follows:
From July 1, 2017 to December 31, 2019 – the Republics of Adygea (Adygea), Altai, Buryatia, Kalmykia, Altai and Primorsky territories, Amur, Vologda, Omsk, Oryol, Magadan, Tomsk regions and the Jewish Autonomous Region;
from July 1, 2018 to December 31, 2019 – Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd, Vladimir, Voronezh, Ivanovo, Kirov, Kemerovo, Kostroma, Kursk, Ryazan, Smolensk, Tver regions;
from July 1, 2019 to December 31, 2019 – the Republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia– Alania, Khakassia, Kabardino-Balkarian Republic, Udmurt Republic, Chechen Republic, Chuvash Republic– Chuvashia, Arkhangelsk, Tula, Yaroslavl regions.
Moscow and St. Petersburg will be the last to join. The pilot project is expected to last until the end of 2021. Then all benefits will be paid directly from the Social Insurance Fund.
Electronic sick leave was introduced
In 2017, electronic certificates of incapacity for work (that is, electronic sick leave) will appear. Doctors will not issue electronic sick leave to the insured person. Electronic sick leave will be placed in the FSS information system.To reimburse benefits, the Social Insurance Fund introduced a new calculation certificate
In connection with the entry into force of Order No. 585n of the Ministry of Labor of Russia in 2017, the list of documents required for reimbursement of benefits from the Social Insurance Fund has been adjusted. In order to receive compensation to the current account in the Social Insurance Fund, you will need to submit, in particular, new document: certificate-calculation. Until 2017, as part of the documents it was necessary to submit a calculation in form 4-FSS. However, from 2017, a certificate of calculation will replace this calculation.Cash register equipment (online cash registers)
From 2017, almost all organizations and individual entrepreneurs engaged in trade will have to switch to online cash registers. These cash registers will transmit information about each purchase to tax authorities via the Internet. The transition to online cash registers will occur in several stages.|
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You can start using online cash registers voluntarily. During this period, you can also modernize your existing cash register and re-register it with the tax office. To do this, you can already submit an application to the fiscal data operator. |
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The transition to the mandatory use of online cash registers will begin. Tax inspections Cash registers that do not meet the new requirements will no longer register. It will be impossible to register a “non-online” cash register. |
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Most organizations and individual entrepreneurs that currently use old cash register systems will be required to start using online cash registers. Exception: |
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It is permissible to generate and transmit a check only electronically. Paper checks will only be required to be issued to customers upon request. |
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The following are required to use online cash register: |
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