All issues related to the contributions of pension and medical deposits, since 2019 controls the IFTS. However, traumatic payments and the need to confirm the OKVED remained under the jurisdiction of the Socration.
The amount of bet on accidents and caregings (NA and PZ) depends on the type of business of Jurlitz and IP. The higher his danger, the more percentage Contribution.
If the company does not apply on the main activity, then the FSS will calculate contributions to injuries at the maximum rate indicated in the incarnation. This rule is approved by the Government in Resolution No. 551 of 06/17/16.
How to determine it
The order of the certificate of type economic activity Consists of several consecutive actions:
| Setting key type of business | He is detected at the end of the past year. For this, calculate the amount of profit from sales (works, services) for each type of work in 2019. According to the formula, the proportion of each type in the aggregate mass of income is calculated: Specific weight 1 business type \u003d revenue 1 view / revenue total * 100%. Profit for calculation is taken without VAT. Activities with maximum specific gravity in the total revenue will be considered the main year for 2019. If several types of business have the same proportion, then the leading is the one that has the largest class of risk according to the classifier of the Ministry of Labor (Order No. 625n dated December 25, 12). If the company was engaged in only one activity, it will be the key in the following, regardless of the registration. |
| Preparation of documents |
|
| Feeding securities in FSS | Decorated documents are provided to the FSS office. To do this, you can use the following ways:
For e-shipment, you can use the public service website, you first need to register on it. If there is a specialized program and documents, like any reports, you can send to the Foundation. |
| Obtain notice from FSS | Based on the accepted securities, the Social Paper assigns the applicant a percentage of contributions from the NA and PZ for 2019. This is reported to the applicant within two weeks from the date of supply of papers, i.e. until the end of April. When sending papers through the website of the State Service information about the tariff can be seen in the portal's personal account. |
Prior to obtaining the size of the rate, trauma is calculated and transferred at the 2019 tariff. If the FSS will increase the risk class for 2019, then the calculated contributions must be corrected and pay. In this case, penalties for delay do not apply. With a decrease in the rate, the overpayment is formed, which should be taken into account during future calculations and submit to the refined settlement to the Foundation for the 1st quarter of 2019.
Who is obliged to submit a document
Confirm the main type of business is obliged to all the legal entities, including those who have not had revenues and did not engage in business.
If the firm was created in 2019, it should not make leading activities. Listing Injurissism Contributions In 2019, the company will be at a rate assigned to the type of business specified during registration and being key to the EGRULT (p. 6 of the Procedure).
A confirmation of the main activity should be isolated units for which the following conditions (paragraph 8 of about):
- assigning an independent balance;
- availability of the current account;
- independent accrual of earning workers.
Private entrepreneurs are not required to annually assure a bid of contributions from NA and PZ. The main activity they choose once - when registering. It is reflected in the Egyptian and the employees of the SOCI will establish IP fees rate. It is not necessary to confirm the bid, paragraph 10 of the Rules approved in Resolution No. 713 of 01.12.05.
Contributions from NA and PPs are paid from the cumulative income of workers working on an employment agreement. If the entrepreneur concluded a civil contract with an individual, then with the earnings of a citizen, a contribution to injury is listed, if this is stated in the contract.
Entrepreneurs who do not have employees, contributions to themselves pay voluntarily. By own initiative SP can change OKVED to the Eagle. At the same time, it establishes a new tariff for the National Assembly and PZ, depending on the assigned professional class.
In this case, the entrepreneur needs to testify the leading type of business for 2019. Otherwise, social will not take into account adjustments and will retain the previous rate, which may be lower than the newly approved. This will subsequently lead to the underpayment of contributions, foams and fines.
Provision period in 2019
Business entities are required to submit securities to the OKVED assurance until April 15, following the reporting (paragraph 3 of the Procedure). In 2019, the deadline for delivery falls on Saturday - a day off.
Unlike the rules established for all reports, the urban confirmation day, which coincides with it is not working, is not transferred forward to the nearest weekday. Help this year must be handed over to Friday, April 14.
The approved Ministry of Health and Social Development Order does not determine how many documents should be submitted.
There is another opinion that some lawyers support. According to him, the document can also be handed over to the 17th, which will not be a violation. Supporters of this point of view refer to Art. 193 of the Civil Code. It establishes the transfer of the timing of any reporting from weekends to workers.
In accordance with this article, the submission of certificates and statements on April 17 is the timely execution of the obligation of economic entities to confirm the OKVED.
The correctness of the position proves the letter of FSS No. 02-09-11 / 16-07-2827 of 08.02.17. It says that in 2019 the deadline for the provision of documents for confirmation of the main activity that comes on the weekend is transferred to the nearest weekdays - April 17.
Sample filling certificate confirmation in FSS
Data for submission to the form is taken from the reporting for 2019.
Sample certificate of activity in FSS includes the following information:
- fill date;
- company name, TIN;
- date and place of registration, assigned number ();
- the start date of work;
- registration address;
- Full name of the director and chief;
- the average number of personnel for last year.
The table is written the name of the main direction of work, its code, directed by the director and chief, is put in print. The average number of workers is reflected only by non-commercial structures.
According to the table, determine which activity is the main one. If the percentage in several species is the same, the main one is considered to be the above professional risk.
Together with the certificate of FSS, a statement is provided, which reflects information about the main activity.
It indicates:
- fill date;
- name of the FSS branch;
- the name of the insurer, his number in the FSS ,;
- function name and code;
- documents based: certificate and copy;
- number of applications;
- signature director.
The Fund employee puts on a stamp form, the date of adoption and signature with decoding.
When preparing papers of confirmations for 2019, it is necessary to specify the OKVED from the codifier OK 029-2001. This is justified by the fact that the organization confirms the type of activity for last periodWhen old codes acted. Foundation specialists independently recode the figures presented and establish a fare according to a new classification (Order No. 851n from 12/30/16).
Flow methods
Help confirmation in FSS is provided in person personally or sent by mail. The Foundation recommends using the public service website www.gosuslugi.ru.
On the Social website posted detailed instructions How to do it. On the FSS website on the left you need to choose the "State Service" section and click the "Confirmation of OKVED CONFERMENT through the State Service portal". A Word format file with instructions appears on the screen.
Management includes the following points:
- go to personal Area on the portal;
- in the "State Service" section to choose "All Services";
- press "Minthouse and Social Protection of the Russian Federation";
- choose "FSS RF";
- from the proposed list, select the desired service;
- click "Get a service";
- fill out the application form that appears;
- click "Next";
- attach the help and copy of the explanation to the balance sheet, click "Submit".
This procedure will be completed. It takes no more than 10 minutes. Fund social insurance Get documents for five minutes.
For electronic method Sending paper must be enhanced digital signature. This is stated in paragraph 3 of about the order, and paragraph 47 Administrative regulationsadopted by order of Mintruda No. 178n from September 6, 2009.
Notification from the Insurance Fund
The size of the fee for injuries is influenced by the Class of Profric, assigned to the organization. It is determined by the main activity of the policyholder.
After receiving the secrets securities in a two-week period, it notifies the economic entity on the size of the tariff on the National Assembly and the PZ, established on the basis of the risk class (p. 4 of the Procedure).
If, in the last period, the organization was engaged in several types of activities, which received the same revenue, the main thing is recognized by the one who has a higher professional special. (p. 2 orders).
The approved tariff is used during the year, which submitted an application and certificate confirmation to the FSS on the results of the past year.
To apply injuries rates from the beginning of 2019, it is necessary to confirm what activity he was leading in 2019.
Before receiving the notification, the company should use the previous tariff (paragraph 11 of the Procedure). If a new bid. It will be higher above, then from January 1, contributions will need to be counted.
The FSS notice will include the type of business of the insured and the corresponding OKVED code on a new codicator.
When sending the insured of documents through the website of the State Service with the notification of the tariff assignment, it can find in the Personal Account on the portal.
If not to pass
If the organization does not confirm the main activity, the Foundation will establish the maximum class of professional scientists from the activities specified in the EGRUL. This follows from Government Decree No. 551 of 06/17/16. At the same time, does not play roles, whether the organization behaved its activities on this OKVED or not.
The notification of the amount of the facility of contributions from the National Assembly and the PZ of Socration is obliged to send the applicant until the end of April of the current year (paragraph 5 of about the Procedure).
Penalties for failure to provide certificate-confirmation of the OKVED and the statement by law is not provided.
Organizations need to confirm the main direction of their activities in a timely manner. This will help pay contributions to injuries at a lower rate and avoid disputes with FSS.
No later than April 15, 2019 IP and organizations are required to produce confirmation of the main activity in the FSS in 2019 for 2018.
In this publication, we will consider step by step, how the procedure is carried out. And also tell me about some changes that have tightened responsibility for being late with the submission to the regulatory authority of the relevant documents.
In addition, the article uses for free download of the application forms that must be submitted to the FSS to confirm the main activity.
Features of insurance premiums in 2019
Part of the FSS functions since 2017 moved to tax Inspection: First of all, monitoring pension and medical insurance premiums. But in the jurisdiction of the Social Insurance Fund remained management of insurance against accidents and occupational patrols.
Save in 2019 and the need to annually confirm the main type of activity of organizations. The fare of insurance premiums "on injuries" is directly tied to the main activity of organizations and entrepreneurs. The more dangerous specialization of the company in terms of labor protection issues, the higher the insurance rate.
The question of changing the administration of insurance premiums in 2017-2019 is considered in this material.
Who is obliged to confirm the main activity in 2019
For organizations, there is a simple, but firm rule:
Confirmation of the main activity in the FSS in 2019 is required for all companies that were registered in 2018 or earlier. Even if they did not have any income in the past year, or they were engaged in just one type of business.
No need to confirm the main type of activity only to organizations opened in 2019. Contributions "on injuries" during 2019 will have to pay and again open companyThey will be carried out at the rate calculated on the basis of the main type of business, which was declared when registering the company, and in this capacity is listed in the register.
Individual entrepreneurs The main activity is chosen only once - during registration. It is introduced into the Eagle, on its basis, the controllers from the FSS establishes the rate of insurance fees on accidents and occupation. An annual confirmation of this type of activity from the entrepreneur is not required. This provision is enshrined in paragraph 10 of the Rules approved by the Decree of the Government of the Russian Federation of 01.12. 2005 № 713.
How to be if the entrepreneur himself decided to change the main activity? It is necessary to make this change in the EGRIP, then the FSS will replace the amount of insurance premiums for caregings and injuries.
Contributions "On Traumism" Entrepreneurs pay with the earnings of those employees who are issued by employment contracts. In the case of the conclusion of an IP with a civil-law employee, similar contributions will not be charged. But the entrepreneur can take this obligation to accept himself, speaking it in the contract. The same rule also applies to an IP, which does not have hired employees. Contributions "For yourself" for the same article "For injuries", he is not obliged, but may be voluntarily.
How to determine the main activity?
To understand what kind of activities in 2017 was the main one, first, it is necessary to calculate the revenues from the sale of goods (works or services) for each of them. Then you need to determine the share of each type of activity in the total mass of the company's income. Mathematically, this will be the ratio of income in a separate form to a total revenue, expressed as a percentage. You can use this formula:
By logic, activity whose share is maximum in 2018, and will be considered the primary for 2019. If the same results turned out on 2-3 types of activity, then the main activity will be considered the one who has a higher class. professional risk (Foundation: Classification, appliance. Order of the Ministry of Labor of Russia dated 25.12. 2012 No. 625n).
If there are several types of activities during registration or JSC, but in 2018 the company was engaged in only one of them, then this type of business and will be the main one.
What documents will need
Confirmation of the main type of activity in the FSS in 2019 is carried out by submitting the necessary documents formed on the basis of the calculations on the basis of the FSS, which is mentioned above. The following documents will be required:
- application for confirmation of the main type of economic activity;
- help with confirmation of the main activity.
For small enterprises and organizations of these documents, nothing else is needed. If your organization does not apply to the category of small, additionally will need a copy of the explanatory note to accounting balance For 2018. Possed by V. arbitrary form, text or in tabular form.
The deadline for confirmation of the main activity in the FSS in 2019: until April 15, 2019.
Reference and application samples
Order, app. Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55, has an Appendix No. 2, which contains a form of certificate-confirmation of the main type of economic activity. This format remains in strength and in 2019. You can download the form of a certificate form-confirmation form by the button:
In addition to the form of a form, you can need a "cheat sheet", a memo to fill this document - certificate confirmation. Sample can be downloaded by button:
Similarly, we do with the letter and a sample of filling out the relevant statement. The form is defined in Appendix No. 1 to order, approved. Order of the Ministry of Health and Social Development of Russia of 31.01. 2006 No. 55.
Download the form of application form you can on the button.
Below you can familiarize yourself with the sample application that is required to submit to the FSS:
Transfer of documents and obtaining the decision of the FSS
Documents in FSS can be submitted in paper, I personally bring to the local body of the Foundation, or sent by mail. Another option - in in electronic format, sending through a single portal of public service. In this case, the organization should have a reinforced qualified electronic signature on a USB or other physical media.
Get it in one of the certifying centers that have passed accreditation in the Ministry of Communications of Russia. The computer from which documents are sent must have a cryptoprovider program.
The FSS division, having studied the new documents, assigns the rate of contributions to trauma for 2019. The applicant is notified of this within two weeks from the date of submission of the package of documents, that is, until the end of April. Those who sent a statement and certificate in electronic formThe answer will come to your personal account of a legal entity.
Until the receipt of notice from the FSSs, contributions are calculated at the rate that was used in 2018. If the FSS will establish a higher class of professional risk for 2019, then contributions for 2019 will be recalculated at the new rate, it will be necessary to pay arreed. The penalties are not charged in this case.
In the opposite case: if the tariff will be lower, then the overpayment can be or returned, or to account for future payments. Plus submit a new calculation in the form of 4-FSS for the first quarter of 2018.
FSS actions for data failure
Special fines, specifically for failure to provide data on the main form of activities in the FSS, the law does not provide. But since 2017, there is another mechanism for businessmen enough for businessmen.
If until April 15, 2019 required documents The FSS will not be presented, then, according to the new rules, the FSS can be assigned to the Enragection of the highest risk class from all OKVED codes, even if the organization has never been engaged in this type of activity. This right is given to the Social Insurance Foundation on the basis of the Decree of the Government of the Russian Federation of June 17, 2016 No. 551.
FSS organs acted before and previously led to judicial disputes. And the judges often became part of the business, and not the FSS. Since 2017, the situation has changed dramatically.
A confirmation of the selected basic activity in 2019 will also have to be used for each separate division allocated to an independent classification unit. This rule works in relation to separate divisionsperforming the following conditions:
- the division has a current account;
- OP independently charges employees of payments;
- the division is highlighted for a separate balance.
Finally
In the appendix to the order of the Ministry of Labor of December 30, 2016 No. 851n there is a classification of the types of economic activities in risk classes. The minimum rate of 0.2% corresponds to the I-MU class, and the maximum rate of 8.5% refers to the highest risk class XXXII-OU. Those. As you can see, the difference between tariffs is essential. Therefore, we recommend that you seriously approach the issue of timely provision of documents to confirm the main activity for 2019.
Confirmation of the main activity in the FSS
In March, accountants rent many different annual reports: balance sheets, references, tax Declarations. The main thing is this hot — do not miss the last time and pass full set Reporting required by each organization. One such reports is a certificate of confirmation of the main type of economic activity. In the article, we will tell about all the nuances of the compilation and submission of reference.
Not all regional compartments of the FSS take this reporting in electronic format. The reporting method should be clarified in your Fund's Office.
How to fill in a certificate confirmation
Help confirmation contains the main details of the company: INN, address, average number, data on registration of the company, etc.
Types of activity are fixed in the table of reference. In column 3, you should specify the amount of revenue without VAT for each type of activity.
In line 10 of certificate confirmation, the policyholder indicates the full name of the OKVED code for activities, which has the greatest proportion.
Based on the reference, a statement is drawn up on the confirmation of the main type of activity, which indicates one main form. If the policyholder forms explanatory note to annual reportingIt should also be attached to the application.
An example of completing documents
Stroyka LLC carries out three types of activities: produces finishing work (code 43.3), is engaged in the maintenance and repair of vehicles (code 45.20) and rent passenger cars (code 77.11).
In 2017, revenues without VAT amounted to:
OKVED 43.3 - 250 000 rubles;
OKVED 45.20 - 1,700,000 rubles;
OKVED 77.11 - 1,700,000 rubles.
The total revenue of the company amounted to 3,650,000 rubles (250,000 + 1,700,000 + 1,700,000).
As can be seen from the conditions of the problem, LLC "Stroyak" revenue in two types of activity is the same and significantly exceeds revenue on finishing work. If revenue indicators for various types Activities have equal specific weight, the main activity is recognized by the one who corresponds to a higher class of risk.
Expert service standard
Rogacheva E.A.
Changes B. tax legislation In 2017, a lot. Therefore, let's start with the most important of them, which will be relevant to most organizations and entrepreneurs.
1. From November 30, 2016, pay taxes, fees, penalties, fines for the taxpayer, as well as for the tax agent, the other person (paragraph 1, 8 of Art. 45 of the Tax Code of the Russian Federation) is completely legally legal. This innovation applies to both the legal and individuals. Earlier, as you remember, in the Tax Code of the Russian Federation, a tough rule was indicated that only the taxpayer itself can perform the obligation to pay the tax (paragraph 1 of Art. 45 Tax Code of the Russian Federation as amended, act. Until 30.11.2016).
But there is an important nuance: if you paid the tax for another person, then it will not be possible to return it.
2. The company's tax debt that was formed on the results of the inspection and is not redeemed for more than 3 months, the controllers from the IFSS can now be recovered not only with its parent, subsidiary or dependent company, but also with the physician associated with the debtor's organization (PP. 2 paragraph 2 of Art. 45 NK RF). This may be, for example, the founder of the organization owning 50% share in the authorized capital or more, director either a shareholder (if they participated in operations on the conclusion of revenue or assets of the debtor).
Profit tax amendments: rate, reserves for doubtful debts, etc.
1. The main thing is that it changes from 2017 is the relationship between the federal and regional budget in terms of payment of income tax (clause 1 of article 284 of the Tax Code of the Russian Federation, although the overall rate remains at the same level - 20%.
In addition now reduced rate for some categories Taxpayers can be established by regional authorities at 12.5% \u200b\u200b(previously the lower limit was 13.5%). A similar situation has developed with a maximum rate on income tax among organizations - residents of special economic zones: The extreme value was 13.5%, and now - 12.5% \u200b\u200b(clause 1, 1.7 of Art. 284 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).
2. New rules are set to determine the maximum amount of the reserve for doubtful debts. Since 2017, it is taken as the maximum amount (paragraph 4 of Art. 266 of the Tax Code of the Russian Federation
- when creating a reserve for the results of the reporting period - 10% of the revenue (without VAT) for the previous year or for the current reporting period, depending on which of the values \u200b\u200bis larger;
- when creating a reserve for the year - 10% of revenue (without VAT) for the current year.
At the same time, the procedure for calculating the amount of dubious debt has changed in the case when the taxpayer has a counter-commitment before the counterparty. When counting debt the amount of overdue accounts receivable It should be reduced to payables before the same counterparty (clause 1 of Art. 266 of the Tax Code of the Russian Federation as amended, acts. from 01/01/2017).
3. A new way will have to take into account organizations and losses of past years. From 2017 to 2020, the tax base can be reduced by no more than 50% on them (from the amount of the base), but not only for 10 years since the year of the occurrence of the loss (paragraph 2, 2.1 of Art. 283 of the Tax Code of the Russian Federation as amended, action. from 01/01/2017).
4. The list of expenses for profit tax purposes has been replenished with training and examinations under the Program of Program, as well as independent evaluation Qualifications (PP. 23 of paragraph 1, paragraph 3 of Art. 264 of the Tax Code of the Russian Federation as amended, acts. from 01/01/2017). By the way, the same costs since 2017 will be able to take into account the simplists with the object "Revenues minus expenses" (PP. 33 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation as amended, acts. From 01/01/2017).
VAT: Main changes in tax legislation in 2017
- The issuance of guarantees and guarantees by the organization that is not a bank, since 2017, is exempt from the taxation of VAT (PP. 15.3 of paragraph 3 of Art. 149 of the Tax Code of the Russian Federation as amended, the act. From 01/01/2017). Therefore, to invoice the invoice, such a company should no longer.
- VAT rate has changed on passenger transportation services rail transport on long-distance trains through the territory of the Russian Federation. Previously, the rate was used 10%, and from 2017 - 0% (paragraphs 9.3 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation as amended, act. From 01/01/2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
- Electronic services provided by foreign organizations, the place of implementation of which the territory of the Russian Federation is recognized, since 2017, VAT has been subject to new requirements (paragraph. 1 of Art. 174.2 of the Tax Code of the Russian Federation as amended, and act. From 01/01/2017). Russian companies - customers of such services will have to perform tax agents.
- Organizations receiving subsidies from the budget of any level - federal, regional, local, - to reimburse expenses for the payment of goods (works, services), from July 1, 2017 Must be restored by VAT for these goods (work, services). Then the restored tax can be taken into account among other expenses (paragraphs 6 of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation as amended, act. From 01/01/2017, Art. 264 of the Tax Code of the Russian Federation). Prior to the specified date, this rule applies only to "federal" subsidies.
Penal innovations
Since 2017, in the Tax Code of the Russian Federation, a penalty for failure to submit / non-seasonal representation of the explanation is expressive, if (clause 1, Article 129.1, paragraph 3 of Art. 88 of the Tax Code of the Russian Federation as amended, and action. From 01/01/2017):
- inconsistencies or contradictions were found between the information contained in the taxpayer's declaration, and the information available from the tax authorities;
- the amount of tax was reduced to pay in the refined declaration compared to the previously presented;
- a loss was declared in the declaration on the income tax or declaration on the USN with the object "Revenues reduced by the amount of expenses".
The size of the fine is 5 thousand rubles, and with a re-failure of this kind of explanation during the calendar year - 20 thousand rubles. (paragraph 1, 2, Article 129.1 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).
By the way, the explanations for the electronic VAT declaration from 2017 should be handed over only in electronic form. Paper explanations of the tax authorities will not accept and recorded that the taxpayer simply did not provide them with (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation as amended, the action. From 01/01/2017). And this in turn will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by the tax authorities on the results of checks of declarations during the periods of 2016.
"Basic" changes in tax legislation in 2017
Since 2017, there has been a new classification of fixed assets included in depreciation groups (Decree of the Government of the Russian Federation of 07.07.2016 N 640). It is based on the new all-Russian classifier of fixed assets - OKOF (order of Rosstandard from 12.12.2014 N 2018-st).
There are quite a lot of changes in the classification: first, it was added to it, which in the previous classification option was not in principle, and secondly, many OS "moved" from one depreciation group to another.
It should be noted that on a new classification, to determine the SC and the depreciation group is needed on topics that are put into operation, starting in 2017 (paragraph 1 of Article 258 of the Russian Federation).
Specials: Tax legislation changes from January 2017
From January 1, 2017, they begin to act (order of the Government of the Russian Federation of 24.11.2016 N 2496-P):
- list of activities in accordance with All-Russian classifier types of economic activities related to domestic services;
- the list of services codes in accordance with the all-Russian product classifier by types of economic activity related to domestic services.
In other words, now the organization (IP) can be sure that it provides household services if it operates "with the code" from the list of lists. This is important if the taxpayer applies ENVD (PP. 1 of paragraph 2 of Art. 346.26, Art. 346.27 of the Tax Code of the Russian Federation as amended, the act. From 01/01/2017) either the patent tax system. After all, the regional authorities have the right to determine the additional list of "patent" types of activities related to domestic services (PP. 2, paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation as amended, and act. From 01/01/2017).
In addition, employers' welders were finally allowed to reduce ENVD to the amount of fixed contributions paid for themselves to the mandatory pension and health insurance (PP. 1, paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017). Previously, they had no such right.
Changes for using USN
For simplists, the following changes in tax legislation are relevant from 01/01/2017:
- the limit of the residual value of fixed assets is established in the amount of 150 million rubles. (PP. 16 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017);
- revenue limit is also in the amount of 150 million rubles. (clause 4, 4.1 of Art. 346.13 of the Tax Code of the Russian Federation as amended, act. from 01/01/2017).
If any of the specified limits exceeding the specified limits, the organization (or IP) should go to the USN general mode taxation from the quarter, in which there was an excess (clause 4 of article 346.13 of the Tax Code of the Russian Federation as amended, acts. from 01/01/2017).
Another innovation: Simplifiers with the object "Revenues minus expenses" must pay minimum tax (clause 6 of Article 346.18 of the Tax Code of the Russian Federation) on the same CBC, which is transferred to the money simplified, who have completed the year with a greater profit - 182 1 05 01021 01 1000 110 (The letter of the Ministry of Finance from 19.08.2016 N 06-04-11 / 01/49770).
Changes in tax legislation from October 2017 by foam
The rate, in which from October 1, 2017, should pay for organizations for organizations, will depend on the delay duration. If it is not more than 30 days, then the 1/300 refinancing rate will be applied per day, if more than 30 days are 1/150 refinancing rates starting from the 31st Calendar Day of delay (clause 4 of Article 75 of the Tax Code of the Russian Federation as amended. , action. from 01.10.2017).
For citizens and entrepreneurs, the procedure for calculating pennel will remain the same.
Tax I. accounting Since 2017, they will affect all companies and IP. What will change in insurance premiums, taxes, reporting, benefits, checks - in the instructions with comments.
Changes in tax legislation from January 1, 2017 in Russia
Most significant changes in legislation since 2017 Taped insurance premiums.
From 2017. insurance contributions (except in injury contributions). The rules of payment and benefits on them were registered in the Tax Code of the Russian Federation (chapter 34). General rates for 2017 have retained. Read more - Articles "Limit base for accrualing insurance premiums in 2017: Table", "".
Fixed IP contributions in 2017 Pay with minimal 7500 rubles. Since July 2016, the federal minimum wage has grown from 6204 to 7500. Therefore, the insurance premiums of the IP have increased significantly.
In the law on contributions "on injuries" was prescribed how to count them (paragraph 7 of Art. 3 of the Federal Law of July 3, 2016 No. 250-FZ). What is the calculated I. reporting periodsHow to calculate them and when to pay, indicated in Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ. In new, they clarified how the FSS will collect arrears, to provide a deferment (installments), to set the requirements for payment, accrual penalties, return and read overpay.
In 2016, the Organization was guided by the rules from the Federal Law of July 24, 2009 No. 212-FZ. But since January 1, 2017, Law No. 212-FZ has failed.
Financing of preventive measures In 2017, you can spend on personal protective equipment, workwear and footwear, only if all this is made in Russia. Since August 2017, overalls must be made exclusively from Russian tissues, knitted canvases and non-woven materials. A confirm the origin of the goods will need to be certificates (declarations) of compliance.
Penies will increase up to 1/150 refinancing rates if the drawing exceeded 30 calendar days. At a smaller delay in the finish the same - 1/300 key bet. The relevant rules from the Federal Law of November 30, 2016 No. 401-FZ will earn from October 1, 2017. Penios for individuals and IP did not grown.
Professional risk classdetermine differently. If the organization does not confirm the main activity in the FSS, it will be assigned to her the highest class of professional risk from the OKVED codes available. And it does not matter - it leads this activity or it only indicates it in the registry. The changes approved by the Government Decree of June 17, 2016 No. 551.
Insurance premiums: Tax changes in 2017 for organizations
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As it was in 2016 |
As it became in 2017 |
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Insurance premium rules were held in |
Applications for refinement of payments, submit to the FTS. However, to clarify the contributions for 2016, if they were paid according to the requisites of the funds, it will not work - neither the FTS, nor the funds for it do not have the authority |
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No longer consider contributions to each other |
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It was possible to pay overpass within one fund. For example, pension accounting to medical. Or contributions to social contributions to trauma |
The overpayment can only be credited within the contribution (). For example, overpays on pension contributions can be sent to future payments on them. Account medical payments Already it is impossible. Contributions to the social accounting to account for the upcoming trauma payments will also fail - they have different administrators (FTS and FSS). These innovations in accounting 2017 Also should be reflected |
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Apply a reduced tariff has become more difficult |
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Companies on simplified with preferential activities could apply reduced tariffs. But only if the share of income from preferential activity was at least 70% in total revenues () |
Apply reduced tariffs, as before, the company is entitled to simplified with preferential activities. The share of income from preferential activity should not be less than 70% in total income. But besides this now it is necessary that the total amount of revenues for the year fit into a special limit - 79,000,000 (). If this restriction exceeds, you will have to recalculate and pay a total rate of 30% since the beginning of the year |
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In 2016 there were separate CBC for social, retirement and medical contributions, as well as penalties and fines. As recipients put in payments of the FIU and FSS |
Initially, the Ministry of Finance wanted to approve a single CBC for all contributions that go to the FTS. But as a result, for social, medical and pension contributionsAs well as penalties and fines, separate codes appeared. Use them starting with contributions for January 2017. For December officials came up with separate CBC. Samples of payments and all. What to do if paid contributions |
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It became dangerous to be late with the confirmation of the main activity in the FSS |
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Funds and previously prescribed a tariff of trauma contributions 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 lead the organization () |
Not to confirm the main type of activity is now dangerous, as well as keep in an incorporation spare codes of high-incident activities. FSS will appoint a tariff for injuries based on the OKVED code, which corresponds to the highest class of professional risk. Challenge the organization will not even be able to challenge - the rule about the highest tariff officials secured in |
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More companies must pay contributions from the daily |
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It was not necessary to pay insurance premiums from the amount of the daily wagon, which the company itself installed in the local act. For example, in the restraint position |
Now the daily diurns are not subject to contributions, with the exception of trauma contributions, only within: |
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Contributions from income in kind should be considered a new way |
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The value of the base was determined on the basis of the prices that set the parties to the contract |
Base on income in kind should be considered based on market prices () |
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Grown fixed contributions Entrepreneurs |
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In 2016, entrepreneurs calculated fixed contributions based on the minimum wage in the amount of 6204 rubles. The total amount was 23,153,33 rubles: |
In 2017, entrepreneurs calculate fixed contributions based on the minimum wage in the amount of 7500 rubles. The total amount is 27 990 rubles: |
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It must be reported to the FNS on the divisions that pay salary themselves and contributions |
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On divisions that independently issue a salary, it was necessary to report to the FIU and FSS |
The headquarters should be reported to the FTS at the address of the registration that the division independently issues the salary and lists insurance premiums (). The duty does not apply to the divisions, which until 2017 themselves accrued salary |
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A new single calculation of contributions for FTS has appeared. |
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Companies surrendered to the FIU form of RSV-1, in which pension and medical contributions. Terms of delivery were such: |
The form of RSV-1 was canceled. The last report passed for 2016 no later than February 15 - on paper, February 20 - in electronic form. In the first quarter of 2017, a single calculation was filled out and handed over to the FTS (). The term for a new calculation is the 30th number of the month following the reporting period. It does not matter what type the report is on paper or through the special operationator. |
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A new 4-FSS appeared on trauma contributions for the Social Foundation |
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Companies handed over to the Social Foundation Form 4-FSS, which included social contributions And payments for injuries. Paper and electronic 4-FSS needed no later than the 20th and 25th of the month following the reporting period. |
The calculation of the 4-FSS was cut off - only payments for injuries remained in it (). For the first time, give it to the Social Foundation for the first quarter of 2017 by April 20 and 25. For 2016, they reported on the old form of 4-FSS: on paper - until January 20, electronic - until January 25 |
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There were new statements for testing and returning contributions to injuries. |
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Read and return contributions to social and injury was necessary on special statements from |
Applications for the offset and return of trauma contributions are submitted to new blanks from. Use these statements, including if you want to return or buy overpass for 2016 and earlier periods. Old applications apply only if the overpayment refers to 2016-2014 |
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The term has changed for the monthly SZV-M |
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SZV-M had to be handed over to the FIU monthly until the 10th |
In 2017, the Organization will continue to submit a report to the SZV-M report monthly. The form is the former, and the term is new - the 15th number of each month. New term Disclaimed the report for December - it was handed over to the Fund no later than January 16 (15th - Sunday) |
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Writing an incorrect Inn Physly has become dangerous in any reporting |
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For erroneous Inn in the SZV-M, the fund employees were discharged fine - 500 rubles. For each employee in the report. But to track the correctness of each Inn from the Foundation's staff was not possible. Therefore, such mistakes rarely led to fines |
Since 2017, the Inn is a mandatory element of personalized accounting |
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It has become more dangerous to delay reports and payments |
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For the delayed RSV-1 and 4-FSS funds discharged a penalty - 5% of the amount to payment, not less than 1000 rubles. For late payments, officials were charged with penalties, could write off arrears from the account |
For lateness of S. single calculation The tax authorities plan to block accounts. The penalty for reporting delay will also be 5% of the amount to payment, at least 1000 rubles. (). For non-payment will freeze the desired amount on the account, and then write it off |
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PFR will finish, if instead of electronic SZV-M pass a paper report |
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If 25 people operate in the organization and more, it is necessary to hand over the SZV-M in electronic form, and not on paper. But in 2016 for paper reports of the FIU Not fined |
An organization in which 25 people operate and more should be handed electronic SZV-M, and not paper. But now, for violation of the rules for the transfer of electronic reporting, the FIU will begin to finish 1000 rubles. () |
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FTS will return calculations on contributions with errors in passing |
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Calculation with the discrepancy of the person and the total amount was impossible to send. Paper report of the FIU accepted, but returned to refinement. To correct the mistakes, gave two weeks () |
If the amount of graduation contributions does not come down with common amount Calculation contributions, the tax will return the report and will require correct. On this they will give five working days if the calculation is electronic, or ten working days, if the calculation of paper (). If the company has time to fix the calculation, it will be considered presented on that day when passed primary shape. If it does not have time, then the calculation will be considered late |
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For errors in the SZV-M, not only the company, but also the director with the chief |
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There was no director or chief administrative fine For the delay in the SZV-M, fined only the company for 500 rubles. For each person in the report |
For the delay in the SZV-M, the former penalty is valid - 500 rubles. For each person in the report. But now the Foundation has the right to additionally finfing director or chief accountant for 300-500 rubles. () |
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Taxists will not require everything in a row on the recorder |
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The FIU and FSS have the right to demand documents and information on camera, which confirm the calculation and payment of contributions (Article 37 of Law No. 212-FZ, the letter of the Ministry of Labor of Russia dated January 21, 2016 No. 17-3 / OOB-22) |
The list of documents and information that the tax authorities are entitled to request on the recorder is now limited (). Such requests will receive companies that: |
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I need to ask the clarification officials in a new way. |
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Mildrost, FIU and FSS responded to requests from organizations and entrepreneurs |
For clarification of contributions, contact the Ministry of Finance or FTS. Letters, which until 2017 issued the Ministry of Labor, FIU, FSS and MINRADRESSMAND, can be applied if they do not contradict the Tax Code. About non-taxable payments In 2017, you can enjoy old clarifications of the Ministry of Labor () |
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Important! This article for professionals. It takes into account the latest clarification of officials. To get access to relevant information and expert advice, register.
Profit tax rates have changed. in federal budget Now they pay at a rate of 3%, at a rate of 17% - to the budget of the regions. In this case, the overall tax burden has not changed (previously the federal budget received 2% of taxable profits, and the budget of the subject of the Federation is 18%).The costs of assessing the qualifications of employees can be written off.Employees and applicants may undergo a special exam and get an independent assessment of their qualifications (federal law of July 3, 2016 No. 238-FZ). If an estimate is paid by the employer, it can take into account the costs when calculating the income tax, ESHN and simplified tax. Calculate the NDFL in this case does not have to. If the event is paying for a person himself, he will be able to take advantage of the social flow of NDFL.
Classifiers.Since 2017, the Okun has lost strength, which determined the types of household services for the shift. Instead of this classifier, codes of activities were approved in accordance with OKVED2 and services codes in accordance with OKPD2, related to domestic services (Order of the Government of the Russian Federation of November 24, 2016 No. 2496-P). On them, it is also necessary to determine the activities in the production, social, scientific fields and in the field of household services, according to which the zero rate under the patent system (paragraphs 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 put commissioned since 2017, timing useful use will have to determine on new codes and depreciation groups. To simplify the transition, Rosstandart has released a table of compliance of the codes of the former and new classifiers.
Controlled foreign organization.Article 25-13.1 Tax Code RF clarified the conditions under which the tax of a controlled foreign organization does not need to pay the tax in - categories of foreign organizations and conditions under which they do not recognize tax residents Russia. Rules for accounting for profit controlled foreign organizations adjusted in Article 25.15 of the Tax Code.
From January 1, 2017, it acts (approved). In this regard, officials made changes to the classification of fixed assets (). If the main tool is commissioned in 2017, define the use of the use of updated classification
Distribute income tax between budgets you need to new rates
We paid 2% to the federal budget and 18% to the regional. Regions could reduce their tax rate to maximum up to 13.5%
The federal budget should pay 3%, in regional - 17% (). The regions have the right to reduce the bet to the regional budget to 12.5%. Such an order will act in 2017-2020
Recognize losses can be longer than before, but smaller parts
Organizations could reduce the tax base for past losses without limitations over the amount. But this could be done only for 10 years after a year, in which these losses appeared
The organization has the right to write off loss only within 50% of the tax base of the current period (). Such a restriction will be valid in 2017-2020. But a 10-year term of recognition of losses was canceled (paragraph 2 of Art. 283 of the Tax Code of the Russian Federation)
The limit for the reserve for doubtful debts increased
For the reserve for doubtful debts acted a limit - 10% of the revenue of the current period
The reserve at the end of the reporting period should not be greater than the maximum of two amounts: 10% revenue during this period and 10% revenue last year. At the end of the year, the limit of the former - 10% of the annual revenue ()
Forbidden to create a reserve for the summary creditors
If there is a counter accounts payable before the counterparty, when calculating the reserve, doubtful debt is considered to be accounting only in the part that exceeds the creditor ()
Declaration must be passed new form
Companies reported on the form approved
The declaration must be handed over in the form approved. In the new form introduced rows for trading
You can write off the expenses for the professandard exam
The Tax Code did not provide for the cost of independent qualification assessment
The list of other expenses added costs for independent evaluation of employee qualifications. You can write off costs if there is an agreement on an independent qualification assessment. And the qualifications assessment are employees with whom the employment contract concluded (paragraph 1, Art. 264 of the Tax Code of the Russian Federation)
VAT in 2017 Changes Fresh News
In the Tax Code of the Russian Federation was also prescribed when foreign organizations You need to become tax accounting, use your personal account to submit declarations on VAT and pass cameral checks (federal law of July 3, 2016 No. 244-FZ).
Changing VAT rate in 2017deputies are planning. Like last year, maximum rate VAT - 18%.
Property taxes in 2017: what changes
Property tax legal entities from cadastral value. The property tax has grown in new regions by transition to calculation from cadastral value. From January 1, 2017, inspectors will consider tax on apartments, cottages and garages from their cadastral value. In the list, for example, Krasnodar Territory, Tambov and Astrakhan regions, Republic of Karelia. For the first time to pay increased tax, residents of these regions will have to be in 2018 according to the results of 2017. Full list of regions for legal entities. Full list of regions for individuals.
In 2016, in 49 regions, owners of apartments, cottages and garages considered personal property tax from the cadastral value of real estate. In the rest of the regions - from the inventory value.
The property tax of individuals from the inventory value Also grew up too. When calculating personal tax The property inspectors multiplied the inventory cost of apartments, cottages and garages to the deflator coefficient 1,329.
NDFL: New in tax legislation since 2017
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As it was in 2016 |
As it became in 2017 |
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In the list of income released from NDFL, there were no payment for compliance exams |
If your organization paid for the current or future employee, it is not necessary to consider NDFLs from this amount. It was included in the list of non-taxable () |
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No need to hold ndfl with bonuses and points that buyers get |
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Bonuses and points for buyers as part of loyalty programs were not mentioned in the list of exempted NDFLs. IFTS demanded that the seller consider the tax with these amounts and informed the inspection on the inability to keep it with the buyer |
No longer need to calculate NDFLs from bonuses and points that the seller charges buyers to individuals. To inform the Inspectorate on the inability to keep tax from such income - too. They were included in the list of non-invalid () |
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According to the employee, the organization is obliged to provide a social deduction on voluntary insurance Life |
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The expense of expenses for voluntary insurance could be obtained only in the inspection |
Employer In 2017, an employee has the right to receive a social deduction under the contracts of voluntary life insurance (). If desired, it is possible, as before, to refer to the inspection. Maximum deduction amount - 120,000 rubles. per year. This is the same value for all types of social flows. Its size has not changed |
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There was a social deduction on exams for compliance with the professional |
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In the list social deductions NDFL did not mention the deduction in the amount of expenses for the trade exam |
Accountant who paid for the trade exam exam, has the right to get deduction NDFL For this amount. This also applies to any other employee. Less need to go to the inspection, the employer is not entitled to provide it () |
Social deduction of expenses for voluntary life insurance can be obtained at work. But only if the tenant himself kept the fees from the salary and listed them to the insurance (paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, the Federal Law of November 30, 2016 No. 403-ФЗ).
Tax changes in 2017on reporting
RSV-1 and 4-FSS replaced new calculations.Starting from the reporting for the first quarter of 2017, in the calculation of the insurance premiums of the IFSS for compulsory pension (social, medical) Insurance, rent on a form approved by the order of the Federal Tax Service of Russia of October 10, 2016 No. MMB-7-11 / 551. Contributions for injuries Indicate in the new calculation of 4-FSS, approved by order of the FSS of Russia of September 26, 2016 No. 381.
SZV-M pass later - No later than the 15th day of the month following the reporting (sub. "G", paragraph 4 of Art. 2 of the Federal Law of July 3, 2016 No. 250-FZ). Former period -10th. The law was clearly prescribed, performers for what civil legal contracts need to be included in the report.
Accountant will be fined for perverseness and information on benefits . If you do not provide information of personalized accounting on time or not to hand out completely, officials Wrap at 300-500 rubles. The same fines if information on sick leave, additional days of care for children with disabilities, social benefits for burial and burial services for the guaranteed list are not presented in the FSS. Responsibility is spelled out in Article 15.33.2 of the Administrative Code of the Russian Federation.
New form of statistics for small enterprises. Small enterprises reported in 2016 on the new form No. TZV-MP (Order of Rosstat dated July 29, 2016 No. 373). The report was handed over to April 1, 2017.
Trade collection: new in taxation in 2017 for organizations
The maximum trading rate for companies that are engaged in the organization of retail markets increased.
Taxes in 2017: what changes For specialists
News in accounting and tax accounting in 2017 There are for special-clicks.
Limits of Usn. Organizations may apply simplified if the revenue for the first 9 months of the previous year did not exceed 112.5 million income limit, which allows to remain on simplified, rose to 150 million.
For comparison: Applying a special in 2016 could company and IP, the revenue of which for the first 9 months of 2015 no more than 51,615 million and the limit income of the simplist in 2016 - 79.74 million to 2021 both limit - 112.5 million. and 150 million - index will not be.
Limit of fixed assetsAllowing to move to simplified, will continue at the level of 100 million. However, for individual taxpayers and activities, the regions will be able to increase the limit to 150 million more - articles "", "Limit of the USN 2017 income".
Companies on simplified with the object "Revenues minus costs"they may write off the costs of exams for employees according to Prof.Tandard (Federal Law of July 3, 2016 No. 251-FZ).
Fixed insurance premiums IP . Entrepreneurs with hired personnel on UNVD can reduce the tax on insurance premiums and for themselves, and for employees (federal law of June 2, 2016 No. 178-ФЗ). Reduced tax within 50%. Previously, IP employers reduced UNVD only to contributions for employees, and fixed payments were taken into account only by IP-single.
Pension contributions from income exceeding 300,000 became known as fixed. As a result, the IP on the simplified "income" and in a shift may claim such amounts as tax deduction. Until 2017, disputes arose on this issue.
Payment of the Eskhn . More companies and IP can go to the payment of ESHN (Federal Law of June 23, 2016 No. 216-FZ). ENVD use agricultural producers - companies and entrepreneurs who produce agricultural products. And since 2017, those who provide services to agricultural producers. Services should relate to supporting activities in the field of agricultural crops and post-harvest processing of agricultural products (according to OKVED).
The limit of the cost of fixed assets has grown by 1.5 times
Apply a simplified organization had the right to an organization with residual value fixed assets is a maximum of 100 million
In 2017, a company can apply a simplified company that the residual value of fixed assets does not exceed 150 million on January 1 and all other days of 2017 ()
Officials are incomprehensible why approved a new deflator coefficient for simplified
The basic revenue limits on the simplist should be multiplied by the deflator coefficient. In 2016, it was equal to 1.329. Therefore, in 2016, simplified could be applied until the income from the beginning of the year did not exceed 79,740,000 (60,000,000. × 1,329). And to go to this special since 2017, the company could have income for the first 9 months of 2016 amounted to a maximum of 59,805,000 (45,000,000 × 1.329).
For 2017, the coefficient-deflator for simplified is 1.425 (). But the limits do not need to multiply. Indexation suspended until January 1, 2021
For simplified with the object "Revenues minus expenses" left one CBC instead of two
At the object "Revenues minus expenses" paid the minimum tax on a separate CBC - 182 1 05 01050 01 1000 110
Minimum tax For 2016, it is necessary to list on the same CBC as the usual tax: from the difference between income and expenses - 182 1 05 01021 01 1000 110
A simplified declaration for 2016 should be passed on a new form.
In the declaration there was no place for trading collection and low tax rates
There is a new subsection for trading collection. It is filled with retailers with an object "Revenues". In the declaration, you can now bring a reduced tax rate for the income object, and not only 6% (). Pass new declaration For 2016, it is necessary not later than March 31, 2017.
Increased rates on simplified in the Crimea
In 2015-2016, the company paid a tax on the object "Revenues" in the Crimea at a rate of 3%, and at the Object "Minus Expenses" facility - at a rate of 7%
For 2017-2021, the authorities of the Crimea raised the bid for the object "Revenues" to 4%. For the object "Revenues minus expenses" - up to 10% ()
Need to determine whether entrepreneurs have the right to apply zero bid. By simplified
Entrepreneurs on a simplist focused on Okun, if it was necessary to determine whether they were entitled to apply a zero tax rate
When determining activities in respect of which it is established tax rate 0%, entrepreneurs on simplist should focus on new from the new government list.
Entrepreneurs can be reduced without risk to reduce the tax on simplified and UTII on ultrammith contributions
Officials forbidden to reduce the tax on simplified and UNVD to contributions at a rate of 1%, which entrepreneurs pay for themselves from income above 300 000
The entrepreneur has the right to reduce the tax on simplified and UNVD to contributions at a rate of 1% paid from income from over 300,000. A clear norm appeared, which allows entrepreneurs to do this ()
Businessmen on the shift can reduce tax on their contributions for themselves, even if they have workers
Businessmen with employees reduced UTII only on contributions that paid for employees
Entrepreneurs with employees can reduce ENVD on all insurance premiums, including those paid for themselves. But the limit is preserved. Tax can be reduced no more than 50% ()
There was benefits for owners of heavy trucks
Organizations on the specialists did not have the right to reduce transport tax on road collection
Four owners on a simplified and sleeve can reduce traffic tax on road collection
UTII for 2017 raised not steel
For calculation ENVD coefficient K1 in 2015 and 2016 was equal to 1.798. It was established every year in the Ministry of Economic Development of Russia
The coefficient K1, as before, is 1,798 ()
Declaration on UTII hand over new form
In the declaration it was impossible to reduce the tax on personal insurance premiums of the entrepreneur. It was possible to show ENVD only with the amounts listed for employees
You can transfer household services to the shift, which entered the new list
The list of household services to the population was taken from the OKU 002-93 classifier. And local authorities set exactly which household services from OKUK fall under UNVD
Since 2017, the OKUK classifier has not been valid. Businessmen need to apply new OKVED2 and OKPD2 classifiers2. What services can be translated into UTII, clarified in the Government of the Russian Federation ().
Changes in the FSS since 2017 for the employer Next.
Checks for taxes and contributions in 2017: Changes
Challet on VAT. From January 1, 2017, the explanations on VAT can only be handed over in electronic form through the operator. The format is approved by order of the Federal Tax Service of Russia of December 16, 2016 No. MMB-7-15 / 682. This applies to those who are obliged to report on VAT via the Internet.
If the tax authorities asked to explain discrepancies in the reporting, and the answer was not sent within five working days, since 2017 it faces a fine - 5000 rubles. For a re-violation during the calendar year - 20,000. Instead of explanations, you can handle the clarified. Then the fine will not (paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation).
In a new way, extend the timing of the preparation of documents for the tax. If you do not have time to surrender documents on demand, give the tax author's notification on a new form (approved by the order of the Federal Tax Service of Russia of January 25, 2017 No. MMB-7-2 / 34). Take it to the inspection or send it through the operator in the approved format.
Pre-trial procedure for solving disputes on insurance premiums in the FTS. The insurance premiums in the FTS distributed mandatory pre-trial. It will be necessary to appeal against insurance premium solutions first in the higher authority - regional tax administration (UFNS of Russia), and only then in court.
According to checks on injuries, their rules have appeared. In Law No. 125-FZ, now new articles 26.14-26.21. And in them - about how cameras and field checks should be held, the results of audits and appeal against the actions of the FSS officers.
The concept of " controlled debt» Changed (Article 1 of the Federal Law of February 15, 2016 No. 25-FZ). Such now consider debt on debt obligations:
- in front of a foreign interdependent organization;
- before the organization, which is considered interdependent in relation to a foreign counterparty;
- for which these organizations act as guarantors, guarantors, etc.
Recognize debt controlled and only judges will be able to recognize under other circumstances.
Checks: new in accounting and taxation in 2017
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As it was in 2016 |
As it became in 2017 |
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The tax authorities did not have the right to finish the organization, which at the recorder of the declaration did not submit an explanation or late with them |
A company that did not submit an explanation on time, the tax authorities are entitled to finish 5,000 rubles. () |
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More information is no longer a tax secret |
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The list of publicly available information was 11 points. For example, tax debts, secondary numbers, tax fines () |
The list of publicly available information that are not tax secrets added: |
New Called Terms in 2017
You can issue money under the report without applications. For this, there will be a director's order. Such profitable amendments to the Central Bank prepared in the directions of March 11, 2014 No. 3210-y. For those who are ready to collect from employees of a statement for each accountable amount will leave this opportunity.
check in
Amendments - 2017 by personnel accounting
Personnel records of microenterprises simplified. Mintrost has developed a typical employment contract, where it will be possible to indicate the conditions that are now installed in local regulations (the rules of the internal labor regulation, the provision on remuneration, bonuses, certification, etc.). Ourselves local acts Do not work. But if the status of microenterprises is lost, local acts will have to restore for a four-month period. Base - Articles 309.1
From January 1, 2017, the independent qualification assessment system began to work. Accountants and other employees are entitled to pass the exam for compliance with the professandard at the Qualification Assessment Center (CSC). Pay the exam can the worker or his employer. The Central Committee will give a certificate of successful examination and makes it details in a special registry ( Federal laws from July 3, 2016 No. 238-FZ and)
Micro-enterprises may make up less personnel documents.
Micro-enterprises led personnel records on the same rules as all others: approved local acts, concluded employment contracts
The microcompany is entitled to abandon local personnel documents if you sign typical employment contracts (). For example, you can not approve the provisions on wages and bonuses, the rules of the internal labor regulation
Important!
What amendments by 2017 did not have time to accept
1. For non-payment of insurance premiums will sufficeIf there is an arreed higher or highly large size. The corresponding draft law (No. 927133-6) of the State Duma considered in the second reading and sent to refinement.
2. Clarifying with a decrease tax can be submitted for three years. Such a bill prepared the Ministry of Finance and published on the portal regulation.gov.ru. The tax base It will not be translated if more than three years have passed since the overpayment. Now there is no such restriction in the Tax Code of the Russian Federation. But after three years, money is returned only through the court.
3. VAT at a rate of 10% will pay more often. The list of goods taxed by VAT at this rate (sub. 1 of paragraph 2 of Art. 164 of the Tax Code of the Russian Federation) can add fruit, berry cultures and grapes. The relevant bill (No. 19842-7) has already been made to the State Duma.
4. Change the invoice form. Count - 1a "code of the product type" appears. Here companies that export goods to Belarus, Kazakhstan, Kyrgyzstan and Armenia will indicate the code of goods on the commodity nomenclature, and the rest to put the fiber. Count 11, which put the number of the customs declaration, renamed the "Customs Declaration Registration Number". Draft amendments - on regulation.gov.ru.
5. The property tax does not have to pay movable property obtained during reorganization, liquidation and interdependent peopleIf such objects were recorded by previous owners no earlier than 2013. The relevant bill (No. 912150-6) is in the State Duma since 2015.
6. Interest for illegal use of other people's money will be considered on the key rate of the Central Bankacting in the period of delay (). Although the contract can provide another order. The bill is adopted in the second reading.
7. Copies for IFTS will be unified. FTS has developed new rules for which you need to assign copies for inspection. The project is published on the portal regulation.gov.ru. Now every inspection makes its copies.
8. New forms for field checks are published on regulation.gov.ru. FTS plans to update the request for an explanation, a call notification to tax authorityDecision on holding a visiting check, a certificate of verification and 35 more forms.
9. Reporting auditors about suspicious customer transactions. Auditors will have to report suspicious customer transactions in Rosfinnmonitoring. The agency has placed such a project on the portal regulation.gov.ru.
10. The small and medium businesses and many objects of the economy will be liberated from checks of the Ministry of Emergency Situations.To this end, the owner must compile and register a declaration for compliance with its company requirements. fire safety. The draft law No. 1080143-6 with such changes to the State Duma took in the first reading.
11. Salary indexation can articles mandatory. Install it minimum size Three-sided commissions will be (now they define regional minimum wise). If for a fully spent month, the salary will be more than 10-teaching regional subsistence minimum, it will not raise it. The relevant bill (No. 1119655-6) deputies submitted to the State Duma for consideration.
13. The payment of premiums will regulate special norms.. Project amendments to Article 136 Labor Code Published on regulation.gov.ru (№ 55883). According to this document, the periods of payment of prizes are established by collective agreements, agreements, local regulatory acts or labor contract.
14. Companies will be able to conduct internal control.To test if their work, the requirements of the Labor Code of the Russian Federation. Project with this amendment prepares the Ministry of Labor. Another planned change is an employer will be able to initiate its work inspection.
15. Compensation to the families of the victims in production can increase from 1 to 2 million rubles. New order Consign accidents that come from January 1, 2017.
