Latest information on new taxes for Russians in 2021

Due to the unstable economic situation in our country, new taxes are expected from 2021, in addition, changes will affect existing tax laws. As you know, one of the main sources of replenishment of the federal budget in our country is a variety of tax collections. Every year the government makes changes to tax legislation, based on budget needs.

What changes in tax legislation are expected in 2017:

• Changes in land and real estate taxes.
• The emergence of the so-called garbage tax.
• Possible introduction of a tax on parasitism?
• Expected increase in the tax burden on business.

Violations of the Tax Code

Fine for violating deadlines for submitting reports on insurance premiums

They will be fined for violating the deadlines for submitting calculations for insurance premiums. For late payment submission, a fine of 5% of the unpaid amount for each month is imposed. The maximum is 30% of the amount, the minimum fine is indicated as 1000 rubles. Regulated by the norms of the Tax Code of the Russian Federation in accordance with Art. 119 of the Tax Code of the Russian Federation.

Failure to pay insurance premiums, or violations of the rules for accounting for income and expenses, resulting in an underestimation of the base for calculating contributions, is now subject to a fine of 20% of the unpaid amount (clause 3 of Article 120, Article 122 of the Tax Code of the Russian Federation).

Violation of personalized accounting

Violation of the deadline for providing SZV-M will also entail a fine of 500 rubles for each employee. Thus, the amount of the fine for a company consisting of 10 people will be 5,000 rubles.

A new fine has appeared for violations of the procedure for providing personalized accounting information. Failure to comply with the rules for providing information in the form of an electronic document will result in a fine of 1,000 rubles (Article 17 of Law No. 27-FZ).

A statute of limitations has been introduced for violations in the field of personalized accounting of 3 years. Regulated by art. 17 of Law No. 27-FZ.

Other changes

If you do not provide other documents, there is also a risk of receiving a fine. The fine is 200 rubles for each missing document (Article 126 of the Tax Code of the Russian Federation).

In 2021, failure to submit reports on time will result in the suspension of account transactions (Article 76 of the Tax Code of the Russian Federation).

Contributions to the pension fund (PFR) and the compulsory health insurance fund (MHIF)

Payers of insurance premiums are organizations, individual entrepreneurs and individuals who transfer any monetary rewards to other individuals. They also include specialists who are engaged in private practice. The contribution amounts are as follows:

• 22% goes to the Pension Fund. Additional premiums may also be established if an increased hazard class of production is established
• 5.1% - to the compulsory health insurance fund

Contributions to the compulsory health insurance fund and pension fund must be made no later than the 15th day of the month following the billing month. If this day falls on a weekend or holiday, the deadline for payment is postponed to the next working day. If the debt is not repaid on time, penalties will be charged.

Value added tax

VAT changes for foreign companies

On January 1, 2021, Law No. 244-FZ comes into force regulating VAT taxation of services provided by foreign companies via the Internet.

The changes include:

• Payment of VAT on the sale of electronic books, music, images, videos, computer programs.
• A special registration procedure with tax authorities for foreign companies.
• The taxpayer’s personal account has become available for use by foreign companies.
• Desk tax audit for such companies.
• The place of sale is considered to be the territory of Russia if the end client lives there.

If the bank or operator of electronic money used for the purchase is registered in the Russian Federation, then the place of sale is also considered to be Russia. Also, the Russian Federation will be recognized as the place of sale if the client’s network address, or the country code of the telephone number used for the purchase, is assigned to it.

To register with the tax authorities, the company must submit an application no later than 30 days from the date of commencement of the provision of services.

The company is required to provide all documents to supervisory authorities through the taxpayer’s personal account (Federal Law No. 244-FZ).

What reports to submit to the Federal Tax Service?

Starting in 2021, fee payers will begin to report not only to the funds, but also to the tax authorities. For this purpose, a single quarterly calculation is being introduced, which will replace several existing forms at once: RSV-1, RSV-2, RV-3 and 4-FSS (see “Federal Tax Service: reporting on insurance premiums will be combined into a single calculation”, at the time of publication of this article, the form has not yet been approved). Policyholders will submit a single calculation to the Federal Tax Service no later than the 30th day of the month following the billing or reporting period (Clause 7, Article 431 of the Tax Code of the Russian Federation). Companies and individual entrepreneurs with an average number of employees of more than 25 people are required to submit calculations in electronic form via telecommunications channels. All other payers of contributions will be able to report on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Fill out, check and submit insurance premium calculations online

It is important that the total amount of pension contributions in the calculation coincides with the amount of contributions for each insured person. Otherwise, such calculation is considered invalid.

Please note that there is no need to report contributions to the tax authorities for 2021 and earlier periods.

Excise taxes

Excise taxes will increase by an average of 4%. The greatest changes affected alcohol, tobacco, gasoline and diesel fuel. In addition to the familiar cigarettes, excise taxes on their electronic analogues and heating tobacco have also increased.

The Federal Law “On Amendments to Parts One and Two of the Tax Code and Certain Legislative Acts of the Russian Federation” regulates the increase in excise taxes.

During the planning period designated as 2017-2019, excise taxes on almost all types of alcohol and tobacco will increase. For example, excise tax rates on champagne prepared using foreign raw materials will increase to 36 rubles; we recall that previously the rate was 26 rubles.

An interesting fact is that non-alcoholic beer was not included in the list of goods affected by the increase in excise rates.

Daily allowance over 700 rubles. and 2500 rub. - subject to insurance premiums

Currently, daily allowances paid when an employee is sent on a business trip, regardless of their size, are not subject to insurance contributions.
In the updated version of paragraph 2 of Art. 422 of the Tax Code of the Russian Federation states that daily allowances are exempt from insurance premiums within the limits established by the legislation of the Russian Federation:

700 rub. — business trips within Russia; 2500 rub. - business trips abroad.

Note! Since the procedure for calculating and paying “accident” contributions will not be regulated by tax legislation, the amount of daily allowance established by the policyholder in the collective agreement (other local regulatory act) will still not be subject to insurance premiums for injuries.

Personal income tax

The changes mostly affected the design of reporting and coding.

Tax agents

All this applies to persons who are recognized as tax agents. In addition to those who already had a similar status in the old year, namely: organizations, individual entrepreneurs, notaries, law offices, divisions of foreign companies on the territory of the Russian Federation (Article 207 of the Tax Code of the Russian Federation), a number of new provisions were added. Now organizations that transfer salaries to military personnel and civilian personnel are also recognized as tax agents (Bill No. 1078298-6).

The number of payments subject to personal income tax has also changed. There are fewer of them. Now employee certification is not included in income that is subject to personal income tax.

Changing the payment order

In 2021, it became possible to pay personal income tax in advance, taking into account overpayments on previous payments.

Changes in personal income tax also affected the procedure for paying vacation pay. Now you can pay taxes at the end of the month, for all employees at once. The advantage of such a solution is that companies with a large staff of employees will be able to pay the tax once for all people affected by the payment of vacation pay.

If you are not a large company, then you have the right to make payments in the same way as before. Upon payment of vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation).

New codes for 2-NDFL certificates

New codes for personal income tax certificates have appeared. First of all, it is worth mentioning the codes for bonuses, 2002 and 2003. Code 2002 is calculated for bonuses that are associated with production costs and are included in wages. 2003 was created for bonuses paid from net profit.

Deductions for children

New codes have also appeared for deductions, there are 8 in total:

• For the first child under 18 years of age.*
• For a second child under 18 years of age.*
• For the third and each subsequent child under 18 years of age.*
• For a disabled child under 18 years of age.**
• For the first child under 18 years of age.*
• For a second child under 18 years of age.*
• For the third and each subsequent child under 18 years of age.*
• For a disabled child under 18 years of age.**

* - and for each full-time student, or graduate student, student, cadet, under 24 years of age.

** - and for each full-time student, or graduate student, student, cadet, under 24 years of age, if he is a disabled person of group I or II.

The amount of the deduction for children has also undergone changes. Now it is 1,400 rubles for the first and second child. 3000 – for each subsequent one. 12,000 – for each child under 18 years of age who is disabled. Applies to a parent or guardian.

The employee loses the right to deduction in the following cases:

• If the income for the calendar year exceeded 350,000 rubles. Payments stop from the month when income reaches this mark.
• If the child died. The deduction ends in January of the following year.
• When the child is over 18 years old, or is no longer a full-time student.
• If the child is over 24 years old or has completed his studies.

Deductions can only be used by residents of the Russian Federation who live in Russia for at least 183 days a year. It is also worth noting the fact that only those incomes of citizens that are subject to personal income tax at 13% are subject to deductions (Article 218 of the Tax Code of the Russian Federation).

From January 2021, employees have the right to apply to their employer for social deductions. A deduction can be issued if an employee spent money on training or treatment in the accounting year. Previously, such deductions had to be filed with the Federal Tax Service according to the results of the past year, but now it is no longer necessary to wait until the end of the year and contact a special body.

Regarding payments, the deadlines for paying personal income tax have changed. Articles 223 and 226 of the Tax Code of the Russian Federation have undergone changes. The main change is that personal income tax has become necessary to calculate on the day when the money was actually received by employees.

New form 2-NDFL

Form 2-NDFL has also undergone changes (order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485). For each incorrectly completed certificate in Form 2-NDFL, a fine of 500 rubles will be imposed.

New form 2-NDFL from 2021.

Changes in legislation in 2021. Basic taxation

Changes in tax administration

Taxpayers submitting VAT returns in electronic form will be required to provide explanations during a desk tax audit of VAT in electronic form (Article 88, Article 174 of the Tax Code of the Russian Federation):
Taxpayers required to submit a VAT tax return in electronic form (see paragraph 5, Article 174 of the Tax Code of the Russian Federation), when conducting a desk tax audit, they will have to provide explanations in the format established by the Federal Tax Service of Russia. If these explanations are provided on paper, such explanations will not be considered provided. Federal Law of May 1, 2016 N 130-FZ

The list of tax offenses has been added (Article 129.1 of the Tax Code of the Russian Federation):

The tax authority will be able to collect a fine from a person in the amount of 5,000 or 20,000 rubles for failure to submit (untimely submission) explanations to the tax authority (including during a desk audit) in the event of failure to submit an updated tax return within the prescribed period.

Federal Law of May 1, 2016 N 130-FZ

The procedure for calculating penalties has been changed (Article 75 of the Tax Code of the Russian Federation):

The interest rate that will be applied when calculating penalties on the amount of arrears of the organization, starting from the 31st calendar day of delay in fulfilling the obligation to pay tax, will double. The rule will apply to arrears arising from October 1, 2017.

The possibilities for paying taxes have been expanded (Article 45 of the Tax Code of the Russian Federation):

• Taxes for the organization can be paid by its founders, director, contractors or other persons.
• Another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.
• The rule is valid from November 30, 2021.
• To ensure correct accounting of tax payments transferred by another person, the Federal Tax Service of Russia has developed Rules for indicating information in the details of orders for the transfer of funds to the budget system of the Russian Federation (Information of the Federal Tax Service of the Russian Federation dated December 20, 2021)

Federal Law of November 30, 2016 N 401-FZ

Changes in income tax

From 01/01/2017 to 2021 (inclusive) the procedure for crediting income tax to the federal and regional budgets has been temporarily changed (Article 284 of the Tax Code of the Russian Federation):

• 3% (instead of 2% in 2021) - to the federal budget
• 17% (instead of 18% in 2021) - to the regional budget

Regional authorities will be able to lower the regional part of the income tax rate to 12.5% ​​(instead of 13.5% in 2021) Federal Law of November 30, 2016 No. 401-FZ
From January 1, 2017 to December 31, 2020, restrictions were introduced for the transfer of losses to the future (Article 283 of the Tax Code of the Russian Federation):

• In the current tax period, the tax base cannot be reduced by more than 50%. At the same time, the limitation on the period for carrying forward losses for 10 years has been abolished.
• It is not possible to carry forward losses on activities taxed at 0% (educational, medical organizations, agricultural producers, Skolkovo, etc.
• It is not possible to carry forward losses on the sale of shares, interests, etc.

The restriction will not apply to residents of the special economic zone and participants in regional investment projects. Federal Law of November 30, 2016 No. 401-FZ.
Since January 1, 2017, the rules for the formation of the Reserve for doubtful debts have been changed (Article 266 of the Tax Code of the Russian Federation):

• Overdue and unsecured debt of counterparties to the taxpayer for goods sold (work, services) in the part attributable to counter obligations (accounts payable) of the taxpayer to the relevant counterparties is not subject to accounting when calculating the amount of the Provision for Doubtful Debts. Federal Law of November 30, 2016 No. 401-FZ

The rules for determining the maximum possible amount of the Reserve formed at the end of reporting periods have been changed: from the current calendar year, its amount should not exceed the greater of two values ​​- 10 percent of revenue for the previous tax period or 10 percent of revenue for the current reporting period.
From 2021, taxpayers are deprived of the right to choose in the matter of accounting for the unused balance of the Reserve when forming the Reserve at the end of the reporting (tax) period, which was provided to them earlier. The reserve is used by the organization only to cover losses from bad debts.

Federal Law of November 30, 2016 No. 405-FZ

As of January 1, 2017, the rules for recognizing controlled debt on loans have been changed (Article 269 of the Tax Code of the Russian Federation).

The threshold for the share of direct or indirect participation has been changed from 20% to 25%. Interest on loans provided by “sister” companies and other related parties will be regulated. The rules apply to persons who are interdependent not only with the taxpayer-debtor, but also with a foreign person who directly or indirectly owns more than 25% of the debtor’s authorized capital.

There are cases when outstanding debt is not considered controlled. Under certain conditions, the outstanding debt of Russian organizations to independent banks is not considered controlled, even if it is secured by a guarantee or surety of a foreign related party.

The court has the right to recognize as controllable outstanding debt on debt obligations not specified in the Tax Code of the Russian Federation, if it is established that the ultimate purpose of payments on them is payments to foreign organizations that are interdependent with the taxpayer.

Federal Law of February 15, 2016 No. 25-FZ

From January 1, 2017, the useful life of fixed assets is determined taking into account the new classification (Article 258 of the Tax Code of the Russian Federation):

The updated Classification is based on the new All-Russian Classifier OK 013-2014 (SNS 2008) “All-Russian Classifier of Fixed Assets” (Order of Rosstandart dated December 12, 2014 N 2018-st, Order of Rosstandart dated April 21, 2016 N 458 “On approval of direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) All-Russian Classifier of Fixed Assets").

The new edition of the Classification must be used to determine the useful life of fixed assets put into operation from 01/01/2017.

In relation to fixed assets put into operation before the specified date, the useful life determined by the taxpayer when putting them into operation on the basis of the previously valid edition of the Classification is subject to application.

Amendments to the Classification are not grounds for revising the useful life (letters of the Ministry of Finance of Russia dated November 8, 2016 N 03-03-РЗ/65124, dated October 6, 2016 N 03-05-05-01/58129).

The new edition of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1, which entered into force on 01.01.2017, does not contain any indication of the possibility of using the Classification for accounting purposes.

Decree of the Government of the Russian Federation dated July 7, 2016 N 640

From 01/01/2017, the taxation procedure has been adjusted when applying international treaties of the Russian Federation (Article 312 of the Tax Code of the Russian Federation):

A foreign organization that has the actual right to receive income, along with confirmation of its permanent location in a state with which the Russian Federation has an international tax treaty, must, without any request from the tax agent (as was previously) provide him with confirmation of its actual right to receive income (letter from the company, diagram of the group’s organizational structure). * Letter of the Ministry of Finance of Russia dated November 30, 2021 N 03-08-05/70917

The conditions have been changed allowing tax agents to apply the established clause 1, clause 3 of Art. from 01/01/2017. 284 of the Tax Code of the Russian Federation zero tax rate when paying dividends.

The legislator moved away from the concept of “Russian person” when formulating the above conditions, which allows the provisions of paragraph 1.1 of Art. 312 of the Tax Code of the Russian Federation and in relation to foreign organizations that have independently recognized themselves as tax residents of the Russian Federation. Along with this, the determination of the size of the share of participation of a resident of the Russian Federation in the capital of a Russian entity paying dividends is now carried out without taking into account the period from the date of payment of dividends until the end of the tax period in which the dividends are paid.

Federal Law of February 15, 2016 N 32-FZ

From 01/01/2017, the taxation procedure has been adjusted when applying international treaties of the Russian Federation (Article 312 of the Tax Code of the Russian Federation):

A foreign organization that has the actual right to receive income, along with confirmation of its permanent location in a state with which the Russian Federation has an international tax treaty, must, without any request from the tax agent (as was previously) provide him with confirmation of its actual right to receive income (letter from the company, diagram of the group’s organizational structure). * Letter of the Ministry of Finance of Russia dated November 30, 2021 N 03-08-05/70917

The conditions have been changed allowing tax agents to apply the established clause 1, clause 3 of Art. from 01/01/2017. 284 of the Tax Code of the Russian Federation zero tax rate when paying dividends.

The legislator moved away from the concept of “Russian person” when formulating the above conditions, which allows the provisions of paragraph 1.1 of Art. 312 of the Tax Code of the Russian Federation and in relation to foreign organizations that have independently recognized themselves as tax residents of the Russian Federation. Along with this, the determination of the size of the share of participation of a resident of the Russian Federation in the capital of a Russian entity paying dividends is now carried out without taking into account the period from the date of payment of dividends until the end of the tax period in which the dividends are paid.

Federal Law of February 15, 2016 N 32-FZ

Reporting to the Federal Tax Service. Changes in income tax

A new form of income tax declaration, the procedure for filling it out and the format for submitting it in electronic form have been approved.
At the end of 2021, the declaration will need to be submitted to the Federal Tax Service using a new form (by March 28, 2021).

• Sheet 02 “Tax Calculation” was changed (the formula for calculating the tax base on line 100 was adjusted, new lines were added, including to indicate the volume of capital investments made in order to implement the investment project).
• Fields have appeared in the declaration to reflect the amounts of the trade fee.
• Residents of territories of rapid socio-economic development are assigned code 6 to be reflected according to the details “Taxpayer Identification (code)”.
• New sheets have been added: Sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment”; Sheet 09 “Calculation of corporate income tax on income in the form of controlled foreign profit Information on the income of an individual paid to him by a tax agent from transactions with securities...”.

Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/ [email protected]

Controlled foreign companies (CFC)

The rules for exempting CFC profits from taxation have been adjusted (Article 25.13-1 of the Tax Code of the Russian Federation):

The presence of a CFC as an organization authorized to receive interest income payable on outstanding bonds will not be a basis for exempting its profits from taxation from controlling persons.

Federal Law of February 15, 2016 N 32-FZ

The procedure for accounting for CFC profits for tax purposes has been clarified (Article 25.15 of the Tax Code of the Russian Federation):

If the share of participation of a taxpayer who is a controlling person in a CFC differs from the share in the profit to which the taxpayer is entitled in the event of its distribution (in accordance with its personal law, charter documents or an agreement between its shareholders (participants)), the profit of the CFC is taken into account when determining the tax base for a taxpayer - a controlling person in a share corresponding to the share in the profit of a CFC to which this person is entitled on the date of the decision on the distribution of profits, adopted in the calendar year following the tax period for the corresponding tax for the taxpayer - a controlling person, on which the end date of the financial year falls in accordance with the personal law of this CFC, and if such a decision is not made, then on December 31 of the calendar year following the tax period for the relevant tax for the taxpayer - a controlling person, on which the end date falls financial year of the CFC

Federal Law of February 15, 2016 N 32-FZ

Changes to value added tax

Since 01/01/2017, taxation specifics have been established when foreign organizations provide services in electronic form (Article 174.2, Article 148 of the Tax Code of the Russian Federation): A
definition of services in electronic form is given - these are services provided automatically using information technology through an information and telecommunications network, in including via the Internet, the article provides a list of such services.

• The VAT amount is determined as a percentage of the tax base corresponding to an estimated tax rate of 15.25%.
• The place of sale of services in electronic form for VAT purposes is determined in a special manner at the place of activity of the buyer of the service.
• If the buyer of the service is a Russian organization, and the seller is a foreign organization that is not registered in Russia, then the Russian organization will be the tax agent for VAT;
• If the buyer of services is a Russian citizen, and the seller is a foreign organization that is not registered in Russia, or its foreign intermediary, then the foreign organization itself pays VAT or its intermediary as a tax agent.
• Foreign companies providing electronic services to individuals in Russia will be required to register for tax purposes on a special Internet portal of the Federal Tax Service and pay VAT on the services provided.
• The form of a special VAT declaration has been approved for the provision of services by foreign organizations in electronic form.
• Law No. 244-FZ does not cancel the benefit of clause 26 of Art. 149 of the Tax Code of the Russian Federation (the law did not affect the provisions exempting from VAT the implementation of exclusive rights to intellectual property and the rights to use them under a license agreement).

Federal Law of July 3, 2016 No. 244-FZ
Codes of types of products subject to VAT at a rate of 10% will be determined in accordance with the new classifier (Article 164 of the Tax Code of the Russian Federation):

The Government of the Russian Federation, along with the Commodity Nomenclature of Foreign Economic Activity, proposes to use instead of the All-Russian Classifier of Products OK 005-93 the All-Russian Classifier of Products by Type of Economic Activity (OKPD 2) OK 034-2014 (KPES 2008).

Federal Law of July 3, 2016 No. 248-FZ

The concept of periodical printed publications of an advertising nature has been clarified for the purposes of applying the 10% rate (Article 164 of the Tax Code of the Russian Federation):

From 01/01/2017, periodicals of an advertising nature include periodicals in which advertising exceeds 45 percent (previously - 40 percent) of the volume of one issue of a periodical.

Federal Law of November 30, 2016 N 408-FZ

The list of transactions not subject to VAT has been expanded (Article 149 of the Tax Code of the Russian Federation):

Transactions on the issuance of sureties (guarantees) by taxpayers who are not banks, that is, commercial banks and other credit organizations licensed by the Central Bank of the Russian Federation, are not subject to VAT.

Federal Law of November 30, 2016 N 401-FZ

Reporting to the Federal Tax Service. VAT changes

A special form of VAT declaration for the provision of services by foreign organizations in electronic form, the procedure for filling it out and the format for submitting it in electronic format have been approved.
Order of the Federal Tax Service of Russia dated November 30, 2016 N ММВ-7-3/ [email protected]

• The declaration is submitted when foreign organizations provide services in electronic form, starting from the first tax period of 2021 until the 25th day of the month following the expired reporting quarter.
• Payment is made no later than the 25th day of the month following the expired tax period.
• The declaration is submitted electronically through the taxpayer’s personal account. It must be signed with an enhanced non-qualified electronic signature.
• During the period when the taxpayer’s personal account cannot be used by a foreign organization, the declaration is submitted according to the TKS through an electronic document management operator.
• Tax agents calculate and pay taxes in the manner provided for in paragraph 5 of Art. 161 of the Tax Code of the Russian Federation, taking into account the features provided for in clause 4 of Article 174.2 of the Tax Code of the Russian Federation.

Changes in the property tax of organizations
The procedure for determining the tax base when changing the cadastral value of taxable objects has been clarified (Article 378.2 of the Tax Code of the Russian Federation):

A change in the cadastral value of a taxable object due to the correction of any errors made in determining its cadastral value will be taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied, and not from the one in which the error was made.

Federal Law of November 30, 2016 No. 401-FZ

The types of real estate for which a zero tax rate is established have been clarified (Article 380 of the Tax Code of the Russian Federation)

These are main gas pipeline facilities, gas production facilities, helium production and storage facilities, as well as facilities necessary to ensure their functioning. The list of property related to these objects was approved by Order of the Government of the Russian Federation dated October 19, 2016 N 2188-r.

Federal Law of July 3, 2016 No. 242-FZ

Reporting to the Federal Tax Service. Changes in transport tax

A new form of transport tax declaration, the procedure for filling it out and the format for submitting it in electronic form have been approved.
At the end of 2021, the declaration will need to be submitted to the Federal Tax Service using a new form (before February 1, 2021).

• The changes are related to the adjustment of the Tax Code of the Russian Federation in terms of changing the concept of “month of registration (deregistration, exclusion from the state ship register, etc.)”, as well as the application of a tax deduction for a vehicle with a permissible maximum weight of over 12 tons, registered in the vehicle register of the system charging fees. The corresponding amendments came into force on 01/01/2016.
• Section 2 of the Declaration indicates the dates of registration of the vehicle and termination of registration (deregistration), as well as the year of manufacture of the vehicle. The number of years that have passed since the year of issue is determined as of January 1 of the current year from the year following the year of issue.

Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/ [email protected]

Simplified taxation system

The limits on income and residual value of fixed assets have been increased, allowing taxpayers to apply the simplified tax system

• The maximum amount of taxpayer income for the reporting (tax) period, which will allow them to apply the simplified tax system in the current and next tax periods, will be 150 million rubles inclusive. This threshold has been increased two and a half times.
• The indicated amount of income will not be indexed from 2021 to 2021.
• The residual value of fixed assets subject to depreciation and recognized as depreciable property in accordance with Chapter 25 of the Tax Code of the Russian Federation, determined in accordance with the legislation of the Russian Federation on accounting, should not exceed 150 million rubles. This is one and a half times more than the previously existing limit.

Federal Law of July 3, 2016 No. 243-FZ; Federal Law of November 30, 2016 No. 401-FZ

UTII for certain types of activities

The validity of the taxation system in the form of UTII has been extended for three years - until 01/01/2021

• Entrepreneurs making payments to individuals will be able to reduce the amount of UTII by the amount of insurance premiums paid for themselves;
• The value of the deflator coefficient for 2021 has been established for the purpose of applying Chapter 26.3 of the Tax Code of the Russian Federation. This is 1,798;
• The list of household services for which it is possible to apply the taxation system in the form of UTII will be determined by the Government of the Russian Federation

Federal Law of June 2, 2016 No. 178-FZ

New procedure for using cash register equipment

All organizations using cash register systems must use online cash registers with the transfer of information about settlements through fiscal data operators to the Federal Tax Service of Russia - from July 1, 2021.

• The validity period of old cash registers is until February 1, 2017.
• From February 1, 2021, tax authorities will register only online cash registers. That is, those devices that allow you to transfer data about punched checks to the Federal Tax Service server.
• Information about punched checks will be transmitted to the Federal Tax Service server through fiscal data operators or OFD.
• From July 1, 2021, the use of online cash registers will become mandatory for everyone who must use cash registers

Federal Law of July 3, 2016 No. 290-FZ;

Corporate income tax

1. The tax interest rate has been changed. Of the 20% of taxes, 3% will go to the state budget, and the remaining 17 to the regional treasury.

2. A new income tax declaration was introduced, now it is possible to adjust the trading fee and price for transactions with dependent parties.

3. From 2021, you can reduce the tax base by writing off losses from previous years to a maximum of 50%, all time restrictions have been removed, you can do this until the losses are fully repaid.

4. A new classification of OKOF funds is being introduced

5. The rules for creating a reserve for doubtful debts have changed. Now companies are given the opportunity to independently choose the size of the reserve. The choice is between 10% of the previous gross period, or of the current one.

6. New tax rates for companies have appeared. For participants in regional investment projects, the rate will be 0% to the federal budget, and from 0 to 10% to the regional budget, depending on the decision of the regional authorities.

7. It has become possible to take into account the costs of an independent assessment of employees as part of other expenses.

Local government authorities can significantly reduce income taxes. The minimum threshold is 12.5%.

Recognition of “Controlled Debt”

Since January 2021, a new procedure for recognizing “controlled debt” has been introduced.

The changes affected the following list of companies:

• Foreign persons who are interdependent with the borrower.
• Persons associated with the companies specified in the paragraph above.
• Persons whose debt obligations are fulfilled by the entities from the first two points.

All changes are regulated by Article 296 of the Tax Code of the Russian Federation.

New income tax return

The income tax declaration has also undergone changes. Starting from January 2021, it will be necessary to file income tax on a new form, which was approved by order MMV-7-3/572.

A mechanism for taxing foreign companies and a trade tax was introduced. Reduced tax rates were also established for the cities of Crimea and Sevastopol.

The process for clarifying the tax base during self-adjustment has been clarified.

A new profit declaration is submitted in paper form if the number of employees of the company is less than 100 people. If there are more workers, then only in electronic form.

New income tax return for 2021.

New classifiers

Since 2021, new statistical classifiers have been put into effect (approved by order of Rosstandart dated January 31, 2014 No. 14-st):

• OKVED 2 OK 029–2014 (NACE Rev. 2) “All-Russian Classifier of Types of Economic Activities”;
• OKPD 2 OK 034–2014 (KPES 2008) “All-Russian classifier of products by type of economic activity.”

These classifiers will replace those previously used in tax legal relations:

• OK 029–2001 (NACE Rev. 1) “All-Russian Classifier of Types of Economic Activities” (OKVED);
• OK 002–93 “All-Russian Classifier of Services to the Population” (OKUN);
• OK 005–93 “All-Russian Product Classifier” (OKP).

For VAT payers.
In connection with the replacement of OKP with OKPD 2, it is envisaged to introduce amendments to the resolutions of the Government of the Russian Federation “On approval of lists of codes for types of food products and goods for children, subject to value added tax at a tax rate of 10 percent” (Regulation of the Government of the Russian Federation dated December 31, 2004 No. 908 ), “On the list of types of periodicals and book products related to education, science and culture, subject to value added tax at a rate of 10 percent upon their sale” (decree of the Government of the Russian Federation dated January 23, 2003 No. 41) and “On approval lists of codes for medical goods subject to value added tax at a tax rate of 10 percent" (Russian Federation Government regulation No. 688 dated September 15, 2008), and before the adoption of appropriate changes, codes for types of goods sold at a VAT rate of 10 percent will apparently have to be determined by canceled OKP (letters of the Ministry of Finance of Russia dated May 23, 2016 No. 03-07-14/29278, dated November 27, 2015 No. 03-07-03/69121).

For UTII payers.

From 2021, the codes of types of activities subject to transfer to UTII as household services to the population are determined by the Government of the Russian Federation on the basis of new classifiers (subclause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation; order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter - Order No. 2496-r)).

For payers of the simplified tax system.

From 2021 (clause 4 of Article 346.20 of the Tax Code of the Russian Federation; Federal Law No. 248-FZ dated 07/03/2016 (hereinafter referred to as Law No. 248-FZ)):

• types of entrepreneurial activities in the production, social and scientific spheres, in respect of which a tax rate of 0 percent is provided for newly registered individual entrepreneurs, are established by the constituent entities of the Russian Federation on the basis of OKVED 2;
• types of business activities in the field of personal services to the population, in respect of which a tax rate of 0 percent is applied to newly registered individual entrepreneurs, are established by the constituent entities of the Russian Federation on the basis of activity codes in accordance with OKVED 2 and (or) service codes in accordance with OKPD 2 related to household services determined by the Government of the Russian Federation (Order No. 2496-r).

For PSN payers.
Since 2021, constituent entities of the Russian Federation have the right (clause 8 of article 346.43, clause 3 of article 346.50 of the Tax Code of the Russian Federation; Law No. 248-FZ):

• in order to establish the amount of potential annual income an individual entrepreneur can receive by type of activity in respect of which the PSN is applied, differentiate the types of business activity if such differentiation is provided for by OKVED 2 and (or) OKPD 2;
• establish an additional list of types of business activities related to household services and not specified in paragraph 2 of Article 346.43 of the Tax Code, in respect of which the PSN applies; codes of types of activities in accordance with OKVED 2 and codes of services in accordance with OKPD 2 related to household services are determined by the Government of the Russian Federation (Order No. 2496-r);
• types of entrepreneurial activities in the production, social and scientific spheres, in respect of which a tax rate of 0 percent is established for newly registered individual entrepreneurs, are determined by the constituent entities of the Russian Federation (clause 2, subclause 2 of clause 8 of Article 346.43 of the Tax Code of the Russian Federation) on the basis of OKVED 2 ;
• types of entrepreneurial activities in the field of personal services to the population, in respect of which a tax rate of 0 percent is established for newly registered individual entrepreneurs, are determined by the constituent entities of the Russian Federation (clause 2, subclause 2 of clause 8 of Article 346.43 of the Tax Code of the Russian Federation; Order No. 2496-r) based on activity codes in accordance with OKVED 2 and (or) service codes in accordance with OKPD 2 related to household services, determined by the Government of the Russian Federation.

For Unified Agricultural Tax payers.
We should expect amendments to the Decree of the Government of the Russian Federation “On classifying types of products as agricultural products and primary processed products made from agricultural raw materials of own production” (Regulation of the Government of the Russian Federation dated July 25, 2006 No. 458), which establishes types of products related to agricultural products and primary processed products made from agricultural raw materials of own production for the purposes of applying the Unified Agricultural Tax, due to the fact that these types of products are defined in the resolution on the basis of the expired OKP.

For persons providing services (performing work) to the population in cash. Organizations and individual entrepreneurs performing work and providing services to the public have the right not to use online cash registers, provided they issue the appropriate BSO before July 1, 2021 (Part 8, Article 7 of Federal Law No. 290-FZ of July 3, 2016). Previously, the safest approach for such persons was to apply BSO in relation to those services (works) that were specified in OKUN (letter of the Ministry of Finance of Russia dated May 22, 2014 No. 03-01-15/24495). From 2021, in the absence of clarification on this matter from the tax authorities, it seems that the safest option will be to use BSO when providing services (performing work) specified in the collective classification groupings “Paid services to the population” (approved by order of Rosstat dated May 23, 2016 No. 244).

For all taxpayers.

In connection with the introduction of OKVED 2, an industry has emerged that has lost the right to apply preferential rates of insurance premiums from 2021. Companies (IPs) using the simplified tax system and working in the tourism sector will not be able to apply reduced insurance premium rates from 2021, since in OKVED 2 the code of the type of activity of such persons has “moved” from the “Transport and Communications” group to the “Administrative and Communications Activities” group related additional services" (subclause 5 of clause 1 of Article 427 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated November 9, 2016 No. 03-11-06/2/65561).

Mineral extraction tax

The amount of minerals extracted is recognized as the tax base only when extracted:

• Oil;
• Natural gas;
• Coal;
• Associated gas;
• Gas condensate.

When extracting other minerals, the tax base is their cost.

The tax rate when calculating the mineral extraction tax in 2021 depends on the type of minerals extracted (Article 342 of the Tax Code of the Russian Federation).

The amount of mineral extraction tax that must be paid to the budget is calculated using the following formula: the tax base is multiplied by the tax rate for a given type of mineral. Tax rates are established by Article 342 of the Tax Code of the Russian Federation.

The rate changes were planned back in 2021.

Amendments were made to Article 343.1 of the Tax Code of the Russian Federation to reduce the mineral extraction tax by an economically justified amount. The basis for a tax reduction may be the company’s reasonable expenses to ensure safe mining operations.

The tax deduction includes the following expenses:

• Costs for the purchase of additional shock-absorbing equipment to ensure the safety of high-quality work.
• Expenses for modernization and completion of main production facilities.

The possibility of a tax deduction is directly related to the taxpayer’s payment of the mineral extraction tax and the provision of safe working conditions for them.

The mineral extraction tax is calculated based on the results of each month, depending on the minerals extracted. It must be paid before the 25th of the next month.

Tax returns can be filed either on paper or electronically. However, for companies with more than 100 employees, there is a limitation. They can submit a declaration only in electronic document format.

Results

Since 2021, the Tax Code of the Russian Federation has a special chapter dedicated to those insurance premiums that were previously regulated by Law No. 212-FZ dated July 24, 2009.
This equated contributions to tax payments and extended to them the rules contained in Part 1 of the Tax Code of the Russian Federation. The previously existing procedure for determining the tax base, tariffs, calculation algorithms, and payment terms for such contributions have been retained. The form and timing of reporting have changed, as well as some of the rules applied when establishing the size of the contribution tax base. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Simplified taxation system

Significant changes to the simplified taxation system came into force on January 1, 2021.

• Firms and individual entrepreneurs have the right to apply the simplified tax system until the income for the current year exceeds the amount of 120 million rubles (Federal Law 243-FZ). We are talking about income indicated in the accounting book. These include sales, non-sales income, and advances.
• The total cost of funds that can be owned using the simplified tax system is 150 million rubles. If at the end of the reporting period the cost turns out to be higher, then you will have to switch to the general taxation system (Federal Law 243-FZ).
• The form of the accounting book for filling out individual entrepreneurs has changed. A new section has appeared for trade tax payers. Changes are regulated by Order of the Ministry of Finance No. 227n.
• Rates under the simplified tax system are determined by regional authorities. The range of rates is as follows: up to 5% on income, and up to 15% on expenses. If the interest rate has not yet been set, then its maximum value should be considered.
• Tax rates under the simplified tax system in Crimea have increased.

When calculating the company's total income from 2021, the following are not taken into account:

• Imputed income;
• Income received under the simplified tax system, but registered before the transition to a special taxation regime.
• Income provided for by Article 251 of the Tax Code of the Russian Federation.
• Income recognized in accounting, but not actually received.
• Receipts from controlled companies from abroad, interest on municipal securities.

From January 1, 2021, it became possible to write off exam expenses for employees. Let us remind you that starting from 2021, the examination is mandatory for chief accountants of public joint stock companies and insurance companies. To confirm high qualifications, an employee must pass an exam at a qualification center. Enterprises operating under the simplified tax system will now be able to include payment for this exam in the “expenses” column (Article 346.16 of the Tax Code of the Russian Federation).

The “income” object has also undergone changes. Now you can reduce the tax on all contributions that an entrepreneur pays for himself. The changes are regulated by federal law 243-FZ.

Transport tax

Transport tax is a mandatory charge. Taxpayers are all persons who own vehicles. The amount of transport tax is calculated for each car or other vehicle. The objects of taxation are cars, buses, motorcycles, scooters, self-propelled vehicles, motor ships, jet skis and more.

The transport tax rate is based on engine power and can range from 2.5 to 200 rubles for each horsepower. Subjects independently determine the tax burden, so it differs depending on the region. For cars whose cost exceeds 3 million rubles, increasing coefficients are provided.

Legal entities are required to pay cash as transport tax no later than February 1 of the year following the reporting year. Individual entrepreneurs and individuals can deposit funds no earlier than November 1 of the year following the reporting year. Typically the basis for payment is a settlement letter from the Tax Office.

Tax legislation requires the payment of many different payments. They are regulated by the Tax Code of the Russian Federation, laws and regulations of individual subjects. When determining the exact amount of tax, you must be guided by current legislation. Laws are very often reviewed, supplemented and changed.

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VAT declaration

In accordance with the order of the Federal Tax Service dated 08/19/2020 No. ED-7-3/ [email protected], changes have been made to the VAT return that take into account amendments to Chapter 21 of the Tax Code of the Russian Federation introduced by Federal Laws dated 03/26/2020 No. 68-FZ, dated 06/08 .2020 No. 172-FZ.

Thus, new transaction codes have been added to the procedure for filling out a VAT return:

1010831

– transfer, free of charge, of property intended for use in preventing and preventing the spread, as well as diagnosis and treatment of coronavirus, to state authorities and management and (or) local governments, state and municipal institutions, state and municipal unitary enterprises;

1011450

– transfer of real estate objects free of charge to the state treasury of the Russian Federation;

1011451

– transfer of property free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica;

1011208

– sales of municipal solid waste management services provided by regional municipal solid waste management operators;

1011446

– sales of services provided during international air transportation directly at international airports of the Russian Federation, according to the list approved by the Government of the Russian Federation, etc.

The updated procedure for filling out the declaration will apply in the first quarter of 2021.

Contribution checks

Starting from January 2021, tax officials will conduct desk and on-site audits of contributions (except for contributions for injuries). Moreover, employees of the Federal Tax Service will check the correctness of the calculation and payment of contributions according to the same rules by which they now check the calculation and payment of taxes. The verification of expenses for compulsory social insurance, as before, will be carried out by the FSS (we talked about this above). Thus, the same period can be checked twice: first time by the tax office, second time by social insurance.

The pension fund will control only personalized reporting, namely the SZV-M form and new annual information about the length of service. The transition period rules are as follows. Reviews of contributions (except for “injury” contributions) scheduled in 2017 and beyond, but relating to 2021 and earlier periods, will be carried out by the funds. Having discovered violations and arrears, fund employees will report them to the tax authorities, and they will take appropriate measures.

Control of contributions “for injuries” for all periods without exception will remain with the Social Insurance Fund.