All changes in one table. Clarified the meaning of "controlled debt"

What changes in taxes, fees and insurance premiums will take place in 2017? How will the tax and financial statements? What will happen to insurance premiums in connection with their transfer under the control of the Federal Tax Service from 2017? What are the benefits for next year? Almost all accountants have similar questions. Indeed, from next year, many amendments to tax legislation. In addition, there are a lot of changes in the legislation on insurance premiums. So, for example, from 2017, the tax inspectorates will need to submit a new form for calculating insurance premiums on a quarterly basis. The deadlines for the submission of SZV-M will change, new CBC will appear, in a new way it will be necessary to fill out payment orders for the transfer of taxes and contributions. In addition, almost all organizations and individual entrepreneurs engaged in trade will be required to switch to the use of online cash desks in 2017. We have prepared a short overview of the most important changes that an accountant needs to know about in order to take into account their work in 2017.

Part One of the Tax Code

Insurance premiums will be regulated by the Tax Code of the Russian Federation

From January 1, 2017 insurance premiums for compulsory pension health insurance, as well as in case of temporary disability and in connection with motherhood, will be regulated by the Tax Code of the Russian Federation. Corresponding changes have been made to the first part tax code RF (Chapter 2.1 of the Tax Code of the Russian Federation "Insurance Contributions", clause 3 of Article 8 of the Tax Code of the Russian Federation). The essence of the innovation is that all the basic principles that apply to taxes from 2017 will also apply to insurance premiums. In this regard, since 2017, numerous amendments have been made to part one of the Tax Code, for example:

• tax inspections will control compliance with the legislation on the above insurance premiums within the framework of desk and field audits. This was enshrined in article 87 of the Tax Code of the Russian Federation;
• payers of insurance premiums will be required to use the mandatory pre-trial procedure resolving disputes on insurance premiums with the IFTS. This is (clause 2, article 138 of the Tax Code of the Russian Federation).

Recall that in 2016, insurance premiums were regulated by the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, federal fund compulsory health insurance. According to this law, the insurance premiums mentioned above were controlled by the FIU and its territorial bodies. From January 1, 2017, this law becomes invalid (Article 18 of the Federal Law of July 3, 2016 No. 250-FZ).

At the same time, insurance premiums against accidents at work and occupational diseases(injury contributions) in 2017 will continue to regulate a separate the federal law dated July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”. This type of insurance contributions did not pass under the control of the tax authorities. They, as before, will be administered and checked by the bodies of the Social Insurance Fund (FSS).

Tax authorities will demand documents on payments that are not subject to contributions

Since 2017, a single calculation of insurance premiums must be submitted to the tax inspectorates. Cm. " ". The tax authorities will desk audits calculations for insurance premiums (clause 10, article 88 of the Tax Code of the Russian Federation). At the same time, from January 1, 2017, when conducting a desk audit of the calculation of insurance premiums, inspectors will have the right to demand from organizations and individual entrepreneurs information and documents confirming the validity of reporting amounts that are not subject to insurance premiums, as well as confirming the legality of applying reduced tariffs. This is provided for by the new paragraph 8.6 of Article 88 of the first part of the Tax Code of the Russian Federation. Cm. " ".

Note that since 2017 the Tax Code of the Russian Federation has not provided for any special conditions under which the tax authorities have the right to demand the specified information and documents. In this regard, it is possible that if in 2017 in a single calculation of insurance premiums you show non-taxable payments, then the IFTS will definitely require you to confirm them with documents in the manner prescribed by Article 93 of the Tax Code of the Russian Federation.

From 2017, as part of a desk audit of the calculation of insurance premiums, tax inspectors will also have the right to request documents confirming the validity of the application of reduced rates for insurance premiums. Such amendments to Article 88 of the first part of the Tax Code of the Russian Federation are effective from January 1, 2017.

Set-off of different types of insurance premiums became impossible

Since 2017, you can not read among themselves different types insurance premiums. Set-off is allowed only within contributions of one type (clause 1.1 of article 78 of the Tax Code of the Russian Federation). So, for example, an overpayment on pension contributions from 2017 can only be offset against future payments on them. Since 2017, the company has not been entitled to offset this overpayment against arrears in medical or social contributions.

Recall that until 2017 it was possible to set off any insurance premiums that were administered by the same fund. For example, an overpayment of insurance premiums for compulsory pension insurance could be offset against medical contributions.

The IFTS will need to report on the powers of separate divisions

Since 2017, payers of insurance premiums (parent organizations) have a new obligation. From the new year, they will need to report to the IFTS at the location of the parent organization that their separate subdivision(branch, representative office) on the territory of Russia is endowed (or deprived) with the authority to accrue payments and remuneration to individuals. This must be reported within one month from the date of granting (deprivation) of such powers (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate units that were empowered (deprived) of authority in 2017 and later. If payments and remunerations to individuals were accrued by separate divisions before (for example, in 2016), then nothing is required to be reported to the IFTS. This is explicitly stated in paragraph 2 of Article 5 of the Federal Law of July 3, 2016 No. 243-FZ. The forms of these messages and the procedure for their transfer to the tax authorities in in electronic format should be determined by the FTS. This is provided for by paragraphs 3 and 4 of paragraph 7 of Article 23 of the Tax Code of the Russian Federation.

It will be possible to submit explanations for VAT only in electronic form.

From January 1, 2017, clarifications to electronic VAT returns can be submitted to the IFTS only in electronic form via telecommunication channels (TCS). The format for submitting such explanations in electronic form will be approved by the Federal Tax Service. AT paper form explanations of inconsistencies in tax returns from next year will not be considered submitted. That is, the delivery of paper explanations will lose all meaning. The corresponding innovation appeared in the new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation (subparagraph “a”, paragraph 6 of Article 1 of the Federal Law of 01.05.2016 No. 130-FZ).

Recall that the tax inspectorate may request clarifications about the submitted VAT declaration during a desk audit. This can happen if, for example, errors and contradictions are revealed in the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation). Until 2017, the requirements for the form of such explanations were not established. The Federal Tax Service allowed that they could be submitted in free form: “on paper”, or in a formalized form according to the TCS (Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15 / 19395). From 2017, this issue will be regulated by tax legislation, and not by explanations from the tax authorities.

We add that in relation to desk audits for other types of taxes, explanations at the request of the tax authorities in 2017, as before, can be submitted “on paper”. The electronic form of explanations becomes mandatory only in relation to the VAT return. We recall that it can also be submitted only in electronic form through the operator electronic document management(paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation).

A fine has been introduced for failure to provide explanations on the VAT return

If, as part of a desk audit of the VAT declaration, the tax authorities requested clarifications (clause 3 of article 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, before the tax legislation did not contain any liability for failure to comply with the requirement to provide explanations. And some taxpayers simply ignored the requests of the tax authorities.

From January 1, 2017, the situation will change. For non-submission (late submission) of explanations, a fine of 5,000 rubles was introduced, and for a repeated violation during a calendar year - 20,000 rubles. This is provided for by the new version of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ of May 1, 2016.

Allowed to pay taxes, fees and insurance premiums for others

Taxes, fees and insurance premiums can be voluntarily paid for third parties. To make such an amendment to Article 45 of the Tax Code of the Russian Federation (Federal Law of November 30, 2016 No. 401-FZ). Previously, it was provided that the taxpayer is obliged to fulfill the obligation to pay tax exclusively on his own. However, now in Article 45 of the Tax Code of the Russian Federation it is prescribed that the payment of tax can be made by another person. However, it is specified that another person, after paying the tax for third parties, will not be entitled to demand a refund of the tax paid.

In connection with the indicated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their company. Previously, it was impossible to voluntarily pay taxes for third parties. Therefore, even if the director had money, repay tax debts for the company, he could not (letter of the Ministry of Finance of Russia dated February 14, 2013 No. 03-02-08 / 6). Now the situation has changed. Besides:

Individuals also got the opportunity to pay taxes for other individuals or individual entrepreneurs;
one organization has the right to pay taxes, penalties and fines for another company.

At the same time, legislators have provided for a phased transition:

• from November 30, 2016, third parties have the right to pay for others any taxes and fees (for example, state duty);
• from January 1, 2017, other persons will be entitled to pay insurance premiums for others (that is, from the date when insurance premiums are transferred under the control of the Federal Tax Service).

Since October 1, a new procedure for calculating penalties for organizations has been introduced

The procedure for calculating penalties is regulated by Article 75 of the Tax Code of the Russian Federation. Now it is envisaged that penalties are calculated using 1/300 of the refinancing rate established by the Bank of Russia (clause 4, article 75 of the Tax Code of the Russian Federation). This rate applies to all tax payments, regardless of who violated the tax payment deadline: an individual, individual entrepreneur or organization.

From October 1, 2017, nothing will change for individuals and individual entrepreneurs. This follows from the provisions of Federal Law No. 401-FZ dated November 30, 2016. They will still have to calculate penalties based on 1/300 of the refinancing rate in effect during the delay period. However, significant changes in the calculation of penalties from this date will affect organizations. They will have to calculate penalties in a new way, namely:
for delay in fulfilling the obligation to pay taxes or insurance premiums for up to 30 calendar days (inclusive) - penalties will need to be calculated based on 1/300 of the refinancing rate in force during the period of delay;
for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - it will be necessary to calculate penalties based on 1/300 of the refinancing rate in force for up to 30 calendar days (inclusive) of such a delay, and 1/150 of the refinancing rate in force in the period starting from the 31st calendar day of such delay.

Thus, from October 1, 2017, organizations will need to pay more penalties if the delay in paying taxes or insurance premiums is more than 30 calendar days. At the same time, it is worth noting that the new procedure for calculating penalties will also need to be applied to “old” debts that were formed before October 1, 2017. Cm. .

From the guarantors will collect the debt extrajudicially

One of the ways to ensure the obligation to pay taxes and insurance premiums is a guarantee (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or individual entrepreneur wishes to postpone the payment of taxes or insurance premiums to a later date, then the Federal Tax Service has the right to require the involvement of guarantors in this procedure. Under a suretyship agreement, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes or insurance premiums, if the latter does not pay in set time amounts due and related penalties. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ dated July 3, 2016, which extended the possibility of guaranteeing insurance premiums from 2017).

Previously, it was provided that if the taxpayer does not pay the amounts due, then the tax inspectorate has the right to collect debts from the guarantor only in judicial order. However, the situation has changed. In connection with the entry into force of Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation" tax authorities will be able to collect debts from guarantors without a trial. Such amendments were made to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.

Debts on taxes and insurance premiums of organizations will be collected from individuals

Federal Law No. 401-FZ of November 30, 2016 introduced amendments to Article 45 of the first part of the Tax Code of the Russian Federation. The amendments stipulate that from November 30, 2016, tax inspectorates can judicially demand the recovery of arrears of organizations from individuals if there is an interdependence between organizations and individuals. Since 2017, individuals may be required to repay debts and insurance premiums. Previously, arrears could only be collected from affiliated organizations.

From July 1, the tax authorities will issue a document on the status of tax residents

From July 1, 2017, tax inspectorates received the right, at the request of individuals (or their representatives), to issue documents in electronic form or “on paper”, confirming the status of a tax resident. Such powers were provided for the tax authorities in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents must be approved by the Federal tax office. This is provided for by subparagraph “b” of paragraph 4 of Article 1 of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”.

Recall that tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation). At the same time, taxation personal income tax employees - tax residents of the Russian Federation differs from the taxation of income of employees who are not tax residents RF. Previously, neither the Tax Code of the Russian Federation, nor any other normative documents no list of documents was established that would confirm the tax status of the taxpayer. Officials explained that the organization itself had to establish the tax status of individuals - recipients of income based on the characteristics of each specific situation (Letter of the Ministry of Finance of March 16, 2012 No. 03-04-06 / 6-64). From July 1, 2017, everything should be easier. An individual will be able to receive confirmation of his status as a tax resident from the INFS and submit such a document at the place of demand.

IFTS will fine individuals who do not report real estate and cars

If the tax inspectorate has not sent a notice to an individual about the payment of property tax or transport tax, then the physicist is obliged to take the initiative and inform the Federal Tax Service of the IFTS about the presence of the above objects, as well as present title documents. This information must be submitted before December 31 of the year following the expired tax period - clause 2.1 of Article 23 of the Tax Code of the Russian Federation.

In 2016 and earlier, failure to comply with this obligation did not entail any fines. However, from January 1, 2017, a fine is provided for failure to report information - 20 percent of the unpaid tax amount in relation to the object of taxation "hidden" from inspectors (paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation).

TIN can be obtained at any tax office

From January 1, 2017, the TIN can be obtained at any tax office, and not only at the place of residence or place of stay. The amendment was made to paragraph 7 of Article 83 of the Tax Code of the Russian Federation. The Federal Tax Service informed about this innovation on its website: “The principle of extraterritoriality when granting public services tax authorities is one of the main activities of the Federal Tax Service of Russia. From January 9, that is, the first working day of 2017, all territorial tax authorities serving individuals begin accepting applications for registration individual and issuance of a certificate of registration to him, regardless of the place of residence (place of stay) of an individual. An application for registration may be submitted at any tax authority during a personal visit or sent by mail.

Value added tax (Chapter 21 of the Tax Code of the Russian Federation)

There was a "tax on Google"

Since 2017, legislators have determined the procedure for paying VAT on Internet services provided by foreign companies to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations on the issues of VAT collection from such organizations are provided for by the Federal Law of July 3, 2016 No. 244-FZ. So, in particular, since 2017:

• defined the concept of services provided in electronic form;
• determined in what order foreign company register for taxes and pay VAT;
• clarified how a foreign company to use " Personal Area taxpayer” to submit an electronic VAT return;

The amendments have been given the unofficial title of "google tax", as the changes will, in particular, affect foreign companies like Google that operate in Russia. The purpose of the amendments is to create a competitive environment for foreign and Russian sellers of electronic services. The fact is that until 2017, it was more profitable for individuals to purchase electronic content from foreign companies, since its cost did not include VAT. The services of Russian IT companies, on the contrary, were taxed. The indicated amendments to the legislation on VAT are aimed at eliminating this inequality.

More print publications will be able to apply a reduced VAT rate

The VAT rate of 10 percent can be applied to printed publications in which the volume of advertising does not exceed 45 percent. Previously, we recall that publications could apply the 10% VAT rate if the share of advertising in them did not exceed 40%. Thus, more print publications will be able to apply in 2017 reduced rate tax. The amendment was made to paragraph eight of subparagraph 3 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation by Federal Law No. 408-FZ of November 30, 2016 “On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation”.

Expanded the list of transactions that are not subject to VAT transactions

From January 1, 2017, transactions for the issuance of guarantees or guarantees (for non-banking organizations) are exempt from VAT. The amendment was introduced by subparagraph “b” of paragraph 1 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016.

More organizations will be able to refund VAT on a declarative basis

Starting July 1, 2017, organizations whose obligation to pay VAT is secured by a guarantee will be able to refund VAT in a declarative manner. In this case, the guarantor will have to meet certain requirements. The amendment is put into effect by subparagraph "a" and "b" of paragraph of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Extended the term of the bank guarantee for the declarative procedure for VAT refunds

From January 1, 2017, the validity of a bank guarantee for a declarative VAT refund will have to expire no earlier than 10 months from the date of submission tax return in which the tax was claimed to be refunded. Previously it was eight months. The reason is subparagraph “c” of paragraph 5 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the requirement for the surety agreement for the declarative procedure for VAT refunds

From July 1, 2017, the term of the surety agreement must expire no earlier than 10 months from the date of filing the tax return, in which the VAT amount to be reimbursed is declared. Before the change, the bank guarantee had to expire no earlier than eight months later.

Tax on personal income (Chapter 23 of the Tax Code of the Russian Federation)

The cost of assessing the qualifications of employees was exempted from personal income tax

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. According to this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer, with the written consent of the employee, will be able to send him to such an assessment and pay for its passage. Cm. " ".

By general rule if the employer pays for any services for his employee, then the latter has income in kind (clause 2 of article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a personal income tax agent, should have included the amount of payment in the personal income tax base. However, in order to encourage independent evaluation qualification legislators have provided for tax "benefits". So, in particular, from January 1, 2017, income subject to personal income tax is not required to include the cost of an independent assessment of an employee’s qualifications for compliance with professional standards. These amendments were included in the list of income not subject to personal income tax(clause 21.1 of article 217 of the Tax Code of the Russian Federation). They are provided for by paragraph 1 of Article 1 of the Federal Law of July 3, 2016 No. 251-FZ.

Introduced a tax deduction for the cost of an independent assessment of qualifications

A person who himself pays for an independent assessment of qualifications for compliance with a professional standard, from 2017 will be able to receive a social deduction for the amount of expenses for such certification. Note, however, that there will be a limit on the amount of the deduction. Its value, together with some other social deductions, cannot exceed 120,000 rubles a year in aggregate. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of Federal Law No. 251-FZ of July 3, 2016).

Loyalty program bonuses exempted from personal income tax

From January 1, 2017, points and bonuses credited to a bank card of individuals under loyalty programs are not subject to personal income tax. We are talking, for example, about the situation when a person pays in restaurants, shops or gas stations bank card, and after a while a certain percentage of the spent amount is returned to his account (“ cash back"). This "bonus" is not taxable. income tax from 2017 subject to certain conditions. So, for example, for these purposes, bonuses must be returned to the card under the terms of a public offer. The legislators also provided that if the indicated points and bonuses are paid within the framework of labor relations, then the exemption from personal income tax will not apply. This is discussed in more detail in the new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of the Federal Law of July 3, 2016 No. 242-FZ. Note that until 2017, bonuses under loyalty programs were subject to personal income tax in general order. This was reported by the Ministry of Finance, in particular, in Letter No. 03-04-06/69407 of January 13, 2015.

Social deduction for life insurance can be received at the place of work

From 2017, employees will be able to receive a social deduction for personal income tax in the amount of contributions under a voluntary life insurance agreement with the employer until the end of the year. The employer will be required to provide such a deduction starting from the month in which the employee applies for it. Corresponding amendments were made to Part 2 of Article 219 of the Tax Code of the Russian Federation.

Previously, individuals could receive social deductions under voluntary life insurance contracts only through tax office. To do this, it was necessary to wait until the end of the calendar year and submit a declaration to the INFS in the form of 3-NDFL. Since 2017, individuals have the right to choose the most convenient option for themselves: to receive a deduction either through the employer or through the tax.

The deduction in 2017 can be used if life insurance is paid:

• for myself;
• for a spouse (including a widow, widower);
• for parents (including adoptive parents);
• for children (including adopted children, who are under guardianship (guardianship)).

One-time cash payment for pension exempted from personal income tax

In January 2017, pensioners are entitled to a one-time cash payment for a pension in the amount of 5,000 rubles. "". This payment will not be subject to income tax. This is provided for by the new paragraph 8.5 of Article 217 of the Tax Code of the Russian Federation. The accountant can inform employees about this if they seek advice on this issue. The amendment was introduced by Federal Law No. 400-FZ of November 30, 2016 “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation in Connection with the Adoption of the Federal Law “On a Lump-sum Cash Payment to Citizens Receiving a Pension”.

Expanded the list of tax agents for personal income tax

On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. So, from the indicated date, the new paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation provides that tax agents are Russian organizations, making the transfer of amounts allowance, cash content, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation. Such organizations will be required to register with the tax office at their location, withhold and transfer personal income tax from the payments indicated above. The legislators supplemented Article 83 of the Tax Code of the Russian Federation with an amendment on registration of such organizations. The amendment was introduced by Federal Law No. 399-FZ of November 30, 2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation”.

The updated declaration 3-NDFL is applied

The personal income tax declaration for 2016 will need to be submitted in an updated form. Changes to the form of the declaration and the procedure for filling it out were made by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/552. Note that officials from the Federal Tax Service did not correct the entire declaration form, but only some of its sheets. So, for example, section 2 was updated, in which the base and personal income tax are considered, as well as sheets B, D2, Z, E1 F, I.

As for the adjustments themselves, for example, in sheet E1 “Calculation of standard and tax deductions”, the figure 280,000 was replaced by 350,000, since from 2016 the deduction for a child is provided until the month in which the taxpayer’s income taxed at a rate of 13% exceeds 350,000 rubles. Cm. " ".

Recall that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). At the same time, declarations are submitted and individual entrepreneurs on BASIC. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-04-07 / 62684). Since April 30, 2017 is Sunday, and May 1 is a non-working holiday, the 3-NDFL declaration according to the updated form for 2016 must be submitted no later than May 2, 2017 (this is Tuesday). Cm. " ".

The deflator coefficient for calculating the value of the patent will be 1.623

The deflator coefficient is used to adjust advance payments foreign citizens from “visa-free” countries who work on the basis of a patent for hire from individuals (for personal, household and other similar needs), as well as in organizations or for individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1200 rubles. However, this amount is indexed annually taking into account the deflator coefficient and the regional coefficient (clauses 2 and 3 of article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided for by the Order of the Ministry of Economic Development of November 3, 2016 No. 698. In 2016, the value of the coefficient was 1.514 (Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772).

Income tax (Chapter 25 of the Tax Code of the Russian Federation)

New income tax return form approved

The new income tax return was approved by order of the Federal Tax Service of Russia dated 10/19/16 No. ММВ-7-3/572. Also, this order approved the procedure for filling out a new declaration and its electronic format. Report on new form required starting from 2016 reporting. An income tax return for 2016 must be submitted in a new form no later than March 28, 2017 (clause 4, article 289 of the Tax Code of the Russian Federation).

Note that the new form of the declaration takes into account amendments to the Tax Code of the Russian Federation. So, in particular, sheet 02 of the declaration was supplemented with lines 265, 266 and 267, in which it is necessary to reflect the sales tax that reduces income tax. We also corrected sheet 03 “Calculation of income tax on income withheld tax agent". It added a line for dividends, "taxes on which are calculated at a rate of 13 percent." As a reminder, from January 1, 2015, the income tax rate on dividends received, respectively, by Russian organizations and individuals - tax residents of the Russian Federation, increased from 9 to 13 percent. Therefore, it was necessary to correct sheet 03.

Also, new sheets appeared in the new tax declaration:

• sheet 08 "Incomes and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment." Independent adjustments are made by organizations that, in a transaction between related parties, applied non-market prices and thereby underestimated the amount of tax (clause 6, article 105.3 of the Tax Code of the Russian Federation);
• sheet 09 "Calculation of corporate income tax from income in the form of profit of a controlled foreign company" (CFC).

The cost of assessing the qualifications of employees can be included in the costs

As we said above, from January 1, 2017, the Federal Law of July 3, 2016 N 238-FZ “On Independent Assessment of Qualifications” comes into force. Cm. " ".

From 2017, employers will be able to include in other expenses the cost of an independent assessment of employees for their compliance with professional standards. To do this, we expanded the list of expenses taken into account when calculating income tax (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law No. 251-FZ of July 3, 2016).

Organizations will have the right to take into account the costs of an independent assessment, subject to two main conditions (clause 3 of article 264 of the Tax Code of the Russian Federation):

• an independent qualification assessment was carried out on the basis of an agreement on the provision of relevant services;
• an independent assessment of the qualifications of an individual who has concluded an employment contract with a taxpayer was carried out.

Keep in mind that the organization will need to have supporting documentation in order to recognize the cost of the attestation. For example, you will need to have the written consent of the employee who was sent for an independent qualification assessment (paragraph 2 of article 196 of the Tax Code of the Russian Federation). In addition, since 2017, in order to account for costs, the new paragraph 5 of clause 3 of Article 264 of the Tax Code of the Russian Federation defines the terms for storing documents confirming the costs of an independent assessment. They will need to be stored for at least 4 years.

Updated classification of fixed assets by depreciation groups

Since 2017, a new All-Russian classifier fixed assets (OKOF). It was adopted and put into effect by the Order of Rosstandart dated December 12, 2014 No. 2018-st. In this regard, changes were made to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation dated 01.01.2002 No. 1. Accordingly, from 2017, the classification of fixed assets will change according to depreciation groups. The new codes should be used for fixed assets that you put into operation from January 1, 2017. This is confirmed by the Letter of the Ministry of Finance dated November 08, 2016 No. 03-03-РЗ / 65124. Cm. " ".

Clarified the meaning of "controlled debt"

For the purposes of income taxation, a controlled debt is such a loan (credit) indebtedness in which the lender (lender) or the person who issued the security (for example, a surety or guarantee) is a foreign company directly or indirectly owning more than 20 percent authorized capital borrower, or a Russian organization affiliated with it. Previously, this followed from paragraph 2 of Article 269 of the Tax Code of the Russian Federation in 2016.

From January 1, 2017, the concept controlled debt will be clarified. Debt will be recognized as controlled (paragraphs 2-4 of Article 269 of the Tax Code of the Russian Federation):

• to a foreign related organization;
• before an organization that is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, guarantors, etc.

The clarifications are provided for in Article 1 of Federal Law No. 25-FZ dated February 15, 2016.

Controlled debt will be determined by the totality of loans

The amount of controlled debt will be calculated based on the totality of all taxpayer obligations that have signs of such debt (clause 3, article 269 of the Tax Code of the Russian Federation). This is provided for by the Federal Law of February 15, 2016 No. 25-FZ.

Preferential tax rates have been introduced for participants in regional investment projects

From January 1, 2017, participants of regional investment projects income tax will be charged:

• in federal budget- at a rate of 0 percent;
• to the budget of the subject of the Russian Federation - at the rate established by the regional authorities (from 0% to 10%).

There are more incomes that are not included in the tax base

From January 1, 2017, the tax base does not include income from services for the provision of guarantees (guarantees) if all parties to the transaction are Russian organizations (except for banks).

Clarified the concept of doubtful debt

From January 1, 2017, if the organization has a counter obligation ( accounts payable) to the counterparty, then only that part of the receivable that exceeds the existing accounts payable will be a doubtful debt.

Loss carry forward limit for 10 years was canceled

From January 1, 2017, the amount of loss can be carried forward to all subsequent years, and not just for 10 years, as it was before 2017. This is provided for by paragraph 25 of Article 2 of the Federal Law of 30.11. 2016 No. 401-FZ.

Approved a limit on the amount of loss that can be taken into account in 2017-2020

In the periods from January 1, 2017 to December 31, 2020, the tax base for income tax cannot be reduced for losses from previous years by more than 50 percent. This follows from paragraph 25 of Art. 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the size of rates between the federal and regional budgets

In 2017–2020, income tax rates are:

• to the federal budget - 3 percent;
• to the regional budget - 17 percent.

This follows from paragraph 26 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Until 2017, 2 percent went to the federal budget, and 18 percent to the regional budget. Cm. " ".

Clarified the procedure for calculating and using the allowance for doubtful debts

From January 1, 2017 annual amount reserve for doubtful debts cannot exceed 10 percent of annual revenue. During the year, the amount of the reserve cannot exceed (at the choice of the organization):

• or 10 percent of the previous year's revenue;
• or 10 percent of the proceeds for the current reporting period. The basis is the Federal Law of November 30, 2016 No. 405-FZ.

Corporate property tax

Information about the cadastral value of real estate must be taken from the Unified Register of Real Estate

Since January 2017, the Unified State Register of Rights (EGRP) has been merged with the State Real Estate Cadastre (GKN). As a result, the Unified State Register of Real Estate (EGRN) appeared. It is provided that from 2017, when calculating the property tax of organizations, information on cadastral value real estate must be taken from the Unified State Register of Real Estate (EGRN). Also, in relation to shopping and entertainment and business centers, it was clarified that such objects are recognized as objects in respect of which the purpose, permitted use or name specified in the USRN indicates the possibility of conducting the relevant types of activity (amended by Federal Law No. 401-dated 30.11.16 FZ).

Changed the procedure for paying property tax from the cadastral value, if information about the property was not entered in the register before January 1

From 2017, for real estate objects not included in the regional lists before January 1, it is necessary to pay tax at the cadastral value only from next year. From January 1, 2017, only administrative and non-residential premises. At the same time, with regard to living quarters"Cadastral" property tax will need to be paid regardless of when they were included in the relevant list. The amendment is provided for by subparagraph “e” of paragraph 57 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016.

Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation)

The income limit has been increased to maintain the right to the simplified tax system

In 2017, it will be possible to apply the simplified tax system until the income of the “simplified” exceeds 150 million rubles. Previously (in 2016), the income limit without the deflator was 60 million rubles, and with the deflator - 79,740,000 rubles. Thus, more organizations and individual entrepreneurs will be able to apply the “simplification” and have more money in circulation. The increase in the limit is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Increased maximum income for the transition to the simplified tax system

We recall that switching to the simplified tax system is allowed from the beginning of next year (clause 1 of article 346.13 of the Tax Code of the Russian Federation). To do this, it is required to submit an application for such a transition to the tax office by December 31. Cm. " ".

It will be possible to switch to the simplified tax system from 2018 if the income for the nine months of 2017 is within 112.5 million rubles. Previously, the limit without taking into account the deflator coefficient was equal to 45 million rubles, and taking into account the deflator - 59,805,000 rubles. Thus, thanks to the amendments, more organizations and individual entrepreneurs will be able to switch to the simplified taxation system.

For comparison: if an organization is going to switch to the simplified tax system from 2017, then its income for January - September 2016 (nine months) should not exceed 59,805,000 rubles. (Order of the Ministry of Economic Development of October 20, 2015 No. 772). In 2017, for nine months it will be possible to have an income in the range of 112.5 million rubles. The amendment was introduced by Federal Law No. 401-FZ dated November 30, 2016.

Set a deadline for submitting a notification of the transition from UTII to the simplified tax system

As a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However special rules are provided for taxpayers switching to "simplification" from another special regime - UTII. They can work on the simplified tax system from the beginning of the month in which the obligation to pay the "imputed" tax ceased (paragraph 2, clause 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification of the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

The deadline for submitting the said notification of the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators amended paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and prescribed that from 2017 a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to payment of UTII. Previously, the issue of the deadline for filing a notification was regulated only at the level of clarifications from financiers (Letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06 / 2/123). The amendment is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Increased the threshold for the cost of fixed assets

In 2016, a company could use the simplified tax system if residual value its fixed assets did not exceed 100 million rubles. This value is required to be determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). From 2017, the maximum value of assets will increase to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs will have the right to rely on the new maximum limit on the residual value of their fixed assets. That is, the taxpayer has the right to switch to the simplified tax system from 2017 if, on January 1, fixed assets cost, say, more than 100 million, but less than 150 million.

Deflator coefficient suspended until 2020

The deflator coefficient was previously used to adjust the income limit at which a transition to the simplified tax system is possible, as well as the income limit, if it is exceeded, the right to “simplification” is lost (clause 2 of article 326.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772. For example, a taxpayer lost the right to use the simplified tax system if in 2016 his revenue after applying the coefficient exceeded 79.74 million rubles (60 million rubles × 1.329).

Since 2017, the deflator coefficient has been suspended until January 1, 2020. Before this date, it will not be necessary to index 120 and 90 million rubles for deflator coefficients, respectively. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4, article 4 of the Federal Law of July 3, 2016 No. 243-FZ).

For more information about the listed changes in the simplified tax system, see "".

Updated book of income and expenses

Since 2017, organizations and individual entrepreneurs on the “simplified” system must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers on the simplified tax system with the object "income" must show a sales tax that reduces the tax on the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, it will be required to stamp the book of accounting and expenses from 2017 if, in principle, the organization has such a seal. That is, the presence of a seal will become optional. Also, in column 4 "Income" of section I of the book, it is not necessary to indicate the profit of controlled foreign companies. This will be clarified in the order of completion of the book. Changes to the form of the book of accounting for income and expenses, as well as to the filling procedure, were made by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. This Order was officially published on December 30, 2016 and comes into force after one month from the date of its official publication and not earlier than the first day of tax period according to the USN (that is, years). Therefore, the updated book must be applied from January 1, 2017. There is no need to redo the book of income and expenses, which was maintained in 2016.

Abolished special CBC for the minimum tax under the simplified tax system

Since 2017, a separate BCC has been canceled for the minimum tax paid by companies on the simplified tax system with the object “income minus expenses” (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

The CBC used in 2016 to pay the single tax, arrears and penalties under the simplified tax system will also be used from 2017 to pay the minimum tax. In connection with this change, the minimum tax already for 2016 will need to be transferred to the CBC for the usual "simplified" tax - 18210501021011000110. See "".

Note that before, for companies on the simplified tax system with the object "income minus expenses" there were two separate codes. This caused confusion. If the company mistakenly transferred advances to the CBC of the minimum tax, then the inspectors charged penalties. This, of course, was unfair. Cm. " ".

On the simplified tax system it will be possible to take into account the costs of an independent assessment

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already talked about this in the sections "Personal Income Tax" and "Income Tax" of this article. Cm. " ".

Starting next year, organizations and individual entrepreneurs on the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will apply, according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and the individual entrepreneur will have to have at their disposal documents confirming an independent assessment.

Unified tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation)

Individual entrepreneurs were allowed to reduce UTII by insurance premiums "for themselves"

From January 1, 2017, individual entrepreneurs - employers will be able to reduce UTII by insurance premiums paid both for employees and "for themselves". Such an amendment was introduced by Federal Law No. 178-FZ dated June 2, 2016 to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. Individual entrepreneurs will be able to reduce the "imputed" tax on contributions "for themselves" within 50 percent.

Note that previously an individual entrepreneur who makes payments in favor of individuals was not entitled to reduce the “imputed” tax on his personal contributions (Letters of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11 / 41339). “Simplified”, in turn, could do this (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Legislators apparently decided to eliminate such inequality.

There will be a new composition of household services for UTII

From January 1, 2017, new editions of the All-Russian Species Classifier will come into force economic activity(OKVED2) and the All-Russian classifier of products by type of economic activity (OKPD2). Accordingly, the list of household services for the purposes of UTII will need to be determined according to new classifiers. Codes for household services were established by the Government of the Russian Federation by its order of November 24, 2016 No. 2496-r (clauses 4 and 7 of article 1 of the Federal Law of July 3, 2016 No. 248-FZ). The previously valid OKUN (OK 002-93, approved by the Decree of the State Standard of Russia dated 06/28/1993 No. 163) will become invalid from January 1, 2017. This is provided for by the Order of Rosstandart dated January 31, 2014 No. 14-st.

Compared to the old classifier, most household services remain the same. For example, repair of clothes, shoes, household appliances, laundry services, hairdressing and beauty salons, etc.

Deflator coefficient K1 will not be increased in 2017

When calculating UTII, the base yield is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from the Order of the Ministry of Economic Development of November 3, 2016 No. 698. The same coefficient is established in Article 11 of the Federal Law of November 30, 2016 No. 401-FZ.

We add that earlier it was planned to set the deflator coefficient for UTII at once for the next three years. In 2017, K1 was proposed to be increased from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - to 2.063. Such a project was proposed to be approved by the Ministry of Finance. You can get acquainted with the project at this link. For more on this, see "". However, in connection with the publication of the Order of the Ministry of Economic Development of November 3, 2016 No. 698, such a proposal has lost all relevance.

A new UTII declaration has been introduced

By order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3/574, amendments were made to the form of the tax declaration for UTII and the procedure for filling it out. The format for submitting the declaration in electronic form has also been adjusted. The new form of the tax return will be applied starting from the reporting for the 1st quarter of 2017.

Significant changes in the form of the declaration has not undergone. The main innovation is the revised section 3 "Calculation of the amount of the single tax on imputed income for the tax period". In particular, the formula for calculating the amount of a single tax by those taxpayers who make payments in favor of individuals has been changed. The new formula will allow individual entrepreneurs with employees to reduce the calculated amount UTII amount fixed contributions "for themselves".

Introduced a notification procedure for the transition from UTII to the simplified tax system

From January 1, 2017, organizations that have stopped using UTII and are switching to the simplified tax system must notify the tax office. The notice period is no later than 30 calendar days from the date of termination of the obligation to pay UTII. The innovation was introduced by paragraph 47 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Unified agricultural tax (Chapter 26.1 of the Tax Code of the Russian Federation)

More companies will be able to apply ESHN

From January 1, 2017, the proceeds from the sale of agricultural products for the Unified Agricultural Tax will need to be determined differently. A 70 percent share of income from the sale of agricultural products can be calculated taking into account income from the sale of ancillary services (sowing crops, pruning fruit trees, harvesting, grazing, etc.). Previously, such income was not taken into account. The relevant amendments are provided for by Federal Law No. 216-FZ dated June 23, 2016.

Agricultural producers providing agricultural services, intending to switch from January 1, 2017 to the payment of unified agricultural tax, must notify the tax office at the place of registration no later than February 15, 2017. However, they will be able to switch to a preferential special regime provided that the services provided are subject to subparagraph 2 of paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation and the share of income received from the sale of these services in 2016 is at least 70 percent.

It will be possible to take into account the costs of an independent assessment on the Unified Agricultural Tax

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already written about this above. From 2017, organizations using the ESHN will be entitled to take into account the costs of attesting employees according to professional standards. This is provided for by subparagraph 26 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by Federal Law No. 251-FZ of July 3, 2016).

In case of non-receipt of tax notices and non-payment of transport tax, an individual is obliged to inform the tax office about the presence of a vehicle. Such notice shall be submitted in respect of each vehicle by December 31 of the year following the expired year, with copies of title (title certifying) documents attached.

From January 1, 2017 for failure to report (late notification) of the availability Vehicle will be introduced tax liability. The amount of the fine is 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Federal Law of April 2, 2014 No. 52-FZ).

Until January 1, 2017, the transition period, which allows citizens who have declared the presence of objects of property or vehicles in respect of which property or transport tax not paid, start paying tax from the year in which the existence of such an object is declared. On January 1, 2017, the transition period ended. Therefore, if the tax inspectorate receives information about property objects from external sources (Rosreestr bodies, traffic police departments), the tax in respect of these objects will be calculated for the previous three years, and the above fine will be charged (clause 5, article 7 of the Federal Law dated 04/02/2014 No. 52-FZ).

Insurance premiums for pension, medical and insurance for temporary disability and connection with motherhood (Chapter 34 of the Tax Code of the Russian Federation)

The Tax Code of the Russian Federation has a new chapter on insurance premiums

Increased income limits for calculating insurance premiums

In 2017, the base for calculating insurance premiums to the FSS (in case of temporary disability and in connection with motherhood) will be 755,000 rubles, and the base for calculating contributions to the PFR at the “regular” rate will be 876,000 rubles. Such limits are determined by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255. Recall that from income exceeding the maximum base value, contributions to the Social Insurance Fund are not charged, and contributions to the Pension Fund are paid at the rate of 10%, not 22%. As for the “medical” contributions to the FFOMS, for them limit value the base is not established, therefore, these contributions are paid from all taxable payments. Cm. " ".

It is necessary to change the form of the card for accounting for accrued payments and insurance premiums

To take into account salary and other remuneration, insurance premiums from such payments for each employee, it is necessary to keep records. This was also required by law until 2017 (Part 6, Article 15 of Federal Law No. 212-FZ dated July 24, 2009). Such accounting could be kept in any form. However, officials from the PFR and the FSS recommended using the accounting card they developed for this (PFR Letter No. AD-30-26 / 16030, FSS RF No. 17-03-10 / 08 / 47380 dated 09.12.2014).

In 2017, the rule on the need to keep records of insurance premiums will be provided for already in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, therefore, an organization or individual entrepreneur has the right to independently develop a card for accounting for accrued payments and insurance premiums. However, you can not develop a new card form, but simply correct the previously used form and replace, in particular, references from Federal Law No. 212-FZ of July 24, 2009 to the Tax Code. More about the form new card since 2017, see "".

Calculation of insurance premiums must be submitted to the IFTS

The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance from next year must be submitted to the Federal Tax Service. The form for calculating insurance premiums, which has been used since 2017, was approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

The new form of calculation for insurance premiums, applied since 2017, will replace the previously existing form for calculating RSV-1 insurance premiums, which was submitted to the territorial bodies of the PFR. However, from next year, the calculations will be submitted to the IFTS. Cm. " "

Established a single deadline for the submission to the IFTS of the calculation of insurance premiums

The deadline for payment of contributions in 2017 remained the same - the 15th day of the month following the month for which the contributions were accrued. However, the deadline for the payment of insurance premiums has changed. A new calculation for insurance premiums will need to be submitted to the IFTS no later than the 30th day of the month following the reporting period (quarter, six months, 9 months and a year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, it will be necessary to submit to the tax inspectorate the calculation of insurance premiums, approved by order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016, for the 1st quarter of 2017. However, April 30th is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, for the first time, it is necessary to report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017. Cm. " ".

Recall that before the calculation in the RSV-1 form had to be submitted to the UPFR:

• "on paper" - no later than the 15th day of the second calendar month following the reporting period;
• in electronic form - no later than the 20th day of the second calendar month following the reporting period.

Since 2017, the method of submitting payments for insurance premiums does not affect the deadline for submitting to the IFTS. Regardless of the method (“on paper” or in electronic form), calculations must be submitted no later than the 30th day of the month following the reporting period.

Introduced a new basis for recognizing statements as not submitted

If in the calculation of insurance premiums submitted to the IFTS, the data on the total amount of contributions for pension insurance do not match the amount of these contributions accrued for each individual, the calculation will be considered not presented. In such a situation, the tax authorities will have to send a notification to the insured about the identified discrepancy. Within five days from the date of its receipt, the insured will be required to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports.

If the requirement of the tax authorities is ignored and the revised calculation is not submitted, then the unified calculation of insurance premiums will be considered not submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been in force since 2017.

Also in 2017, the tax authorities will not accept the calculation if it contains incorrect data of individuals. We are talking about errors in the full name, SNILS and TIN. Thus, it makes sense to double-check the data before submitting a new calculation.

In 2017, the IFTS will not accept a single calculation of insurance premiums if the total amount of contributions for the company for the last three months is not equal to the amount for all employees (clause 7 of article 431 of the Tax Code of the Russian Federation).

Refined calculations for insurance premiums for periods up to 2017 must be submitted to the funds

Despite the fact that since 2017 pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for periods that have elapsed before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the FSS using the previous forms RSV-1 and 4-FSS . So, for example, if in January 2017 the organization decides to clarify RSV-1 for 2016, then the revised calculation will still need to be submitted to the PFR unit in the RSV-1 form approved by Resolution of the PFR Board dated 16.01.2014 No. 2p . The PFR authorities will transfer the corrected information for previous periods to the tax authorities on their own (Article 23 of Federal Law No. 250-FZ of July 3, 2016). The tax authorities themselves will not accept "updates" for past periods.

Determined the procedure for the return of overpayments that arose before 2017

Legislators have provided for the procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by off-budget funds(PFR and FSS). Accordingly, an application for a refund must be addressed to the territorial divisions of the FIU or the FSS. However, the tax inspectorate will return the overpayment. This procedure was prescribed in Article 21 of the Federal Law of July 3, 2016 No. 250-FZ. If the overpayment is formed after January 1, 2017, then for its return (or offset), of course, you need to contact the Federal Tax Service.

Saved premium rates

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2017. So, if an organization does not have the right to apply reduced tariffs, then in 2017 it must accrue contributions at basic tariffs. They are listed in the table.

Where	Why	Insurance premium rates, %
To the Pension Fund at the OPS		22
	Payouts exceed base limit	10
To the Social Insurance Fund for temporary disability and motherhood	Payouts do not exceed the base limit	2,9
	Payouts exceed base limit	No need to count
FFOMS: rate in 2017 year	–	5,1

A new procedure for filling out payment orders for the payment of contributions is applied

It is necessary to transfer insurance premiums from 2017 (except for contributions "for injuries") to the Federal Tax Service, and not to funds. Concerning payment order To pay fees, please complete the following:

• in the TIN and KPP field of the recipient of funds - the TIN and KPP of the relevant tax authority administering the payment;
• in the field "Recipient" - the abbreviated name of the body Federal Treasury and in parentheses - the abbreviated name of the inspection administering the payment;
• in the KBK field - code budget classification, consisting of 20 characters (numbers). In this case, the first three characters, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.

Introduced new CBC for the payment of insurance premiums

Since 2017, insurance premiums (except for “injury” premiums) must be paid according to the details of the tax inspectorates. At the same time, the BCC for insurance premiums has changed since 2017. The table shows the new codes that need to be applied starting with January 2017 payments. Send insurance premiums for December 2016 to the "old" KBK.

New BCCs for insurance premiums from 2017

Type of contributions	New KBK
Pension contributions	182 1 02 02010 06 1010 160
Contributions to the FFOMS (medical)	182 1 02 02101 08 1013 160
Contributions to the FSS of the Russian Federation (for disability and maternity)	182 1 02 02090 07 1010 160
Contributions for injuries	393 1 02 02050 07 1000 160
Additional pension contributions at tariff 1	182 1 02 02131 06 1010 160 if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 if the tariff depends on the special valuation
Additional pension contributions at tariff 2	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 if the tariff depends on the special valuation

Introduced an additional condition for maintaining the right to reduced tariffs

The amendments do not provide that the new provisions apply to legal relations of past periods. The new chapter of the Tax Code of the Russian Federation "Insurance contributions" will come into force on January 1, 2017. We believe that it is from this date that it is necessary to take into account the amount of income received under the simplified tax system in order to determine the legitimacy of calculating contributions at reduced rates. Accordingly, even if, at the end of 2016, revenues exceed 79 million rubles, then insurance premiums from the beginning of 2016 will not need to be recalculated at generally established rates.

Separate units have new responsibilities

Serious changes since 2017 have been recorded for organizations with separate divisions. Previously, we recall that it was required to transfer contributions and submit reports at the location of a separate subdivision if the subdivisions had their own bank account and a separate balance sheet. This was provided for by Part 11 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ.

Since 2017, the condition on the presence of a current account and balance has disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that are authorized to accrue remuneration and other payments in favor of individuals will be required to independently transfer contributions (except for “injury” contributions) and submit calculations for insurance premiums to the Federal Tax Service at the place of their registration. Even if they don't have their own bank account and they are not allocated to an independent balance sheet (clause 11, article 431 of the Tax Code of the Russian Federation).

Note that the new provisions of the Tax Code of the Russian Federation do not provide that from 2017 the parent organization has the right to “take on” the obligation to pay insurance premiums and make settlements for a separate subdivision that does not have an account and balance sheet, but is empowered to pay salaries and other remuneration to individuals. persons.

Adjusted daily allowance limits, not subject to contributions

In 2016, the entire daily allowance specified in the collective agreement or in the local regulatory act was exempted from contributions. However, from January 2017 the situation will change. It will be possible not to pay contributions only from an amount not exceeding 700 rubles for domestic business trips, and from an amount not exceeding 2,500 rubles for business trips abroad. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits apply for daily allowances as for personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).

With regard to contributions "for injuries" everything will remain the same. In 2017, per diems will be exempted from these contributions in full. After all, they, as before, will not be covered by the Tax Code of the Russian Federation.

Clarified the procedure for determining the base for income in kind

Starting from 2017, the Tax Code of the Russian Federation will include a clarification on how to determine the taxable base for income in kind. Previously, the base included the cost of goods, works or services specified in the contract. Starting next year, the price will need to be determined in accordance with the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. Separately, it is stipulated that VAT is not excluded from the taxable base (clause 7, article 421 of the Tax Code of the Russian Federation).

I will apply the penalties provided for by the Tax Code of the Russian Federation to contributions.

From 2017, for violations related to insurance premiums (except for “injury” contributions), the tax service will be held accountable. Moreover, all penalties related to taxes will also apply to contributions. So, for example, for failure to submit a quarterly calculation of contributions, the payer of insurance premiums can be fined under Article 119 of the Tax Code of the Russian Federation - a fine of 5 percent. For a gross violation of the rules for accounting for the base for contributions, a fine may be applied under Article 120 of the Tax Code of the Russian Federation. That is, tax penalties will fully apply to insurance premiums. Previously, for example, there was no such fine as “violation of the base accounting rules” at all. Thus, we can say that there will be more fines from 2017.

Individual entrepreneurs on DOS will determine income differently for calculating pension contributions

Sum pension contributions that an individual entrepreneur must pay "for himself" depends on the amount of his income. Starting from 2017, the rules for determining income for a number of individual entrepreneurs will change. So, for example, in 2016, the income of an entrepreneur on OSNO was considered his revenue, not reduced by deductions. This means that contributions to the Pension Fund should be considered as a percentage of all taxable income, excluding professional deductions (Letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-4 / OOG-1797). But in 2017 things will change. When calculating contributions “for oneself”, an individual entrepreneur on OSNO should be guided by subparagraph 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. And income, according to this rule, should be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to calculate pension contributions not from the total amount of their income, but from the difference between income and professional deductions. This was also confirmed by the Ministry of Finance of Russia in a letter dated October 25, 2016 No. BS-19-11/160.

Injury insurance premiums

Insurance premiums "for injuries" will continue to control the FSS

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (“injury contributions”) will continue to be administered and controlled by the FSS bodies. That is, this type of contribution was not transferred to the tax authorities.

Approved a new calculation for insurance premiums "for injuries" (4-FSS)

Insurers will need to summarize information on insurance premiums “for injuries” in a separate calculation of 4-FSS. The new calculation form 4-FSS, applied since the 1st quarter of 2017, was approved by order of the FSS dated September 26, 2016 No. 381 “On approval of the calculation form for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for the payment of insurance coverage and the procedure for its completion. Insurers will need to submit a new calculation of 4-FSS in 2017 to the FSS, as before, on a quarterly basis. Deadlines for 2017 will not change. “On paper”, a new calculation will need to be submitted no later than the 20th day of the month following the reporting (billing) period (i.e., quarter). In electronic form - no later than the 25th, respectively. Thus, the method of submitting the 4-FSS calculation will continue to affect the allowable deadlines for its submission.

Introduced a penalty for non-compliance with the method of presenting the calculation of 4-FSS

From 2017 will appear the new kind offenses - non-compliance with the procedure for reporting on contributions "for injuries" (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). If, after January 1, 2017, the calculation of contributions “for injuries” is submitted on paper instead of the mandatory electronic form, then the insured will be fined 200 rubles. The FSS authorities will fine for this. Previously, there was no such penalty.

FSS bodies granted new rights

Since 2017, FSS units will have new rights that they can use as part of the administration and control of “injury” contributions. New powers were granted to the FSS bodies by subparagraph "a" of paragraph 3 of Article 3 of the Federal Law of 03.07. 2016 No. 250-FZ. From next year they will be able to:

• call policyholders and demand explanations regarding the calculation and payment of contributions;
• determine the amount of insurance premiums by calculation;
• gain access to banking secrecy to control contributions;
• initiate bankruptcy proceedings for an insured who does not pay premiums;
• request information classified as "tax secret".

Adjusted the law on insurance premiums "for injuries"

Insurance premiums “for injuries” in 2017, as before, will be regulated by Federal Law No. 125-FZ of July 24, 1998. However, earlier this law contained many norms that referred to the Federal Law of July 24, 2009 No.<О страховых взносах>. In this regard, the Federal Law of July 24, 1998 No. 125-FZ was supplemented with new provisions. So, in particular, it was written:

• settlement and reporting periods;
• calculation procedure and terms of payment of insurance premiums.

OOO "Elevating"

Industry:

Production

Competence:

Document flow

Solution:

1C: Document management

The LLC "Elevating" company is engaged in the supply and installation of elevator equipment. The company carries out a full range of works on the design, supply, installation and commissioning of elevator equipment. During the project, an analysis of the company's business processes was carried out, settings were made taking into account business processes, an email client was configured, and user training was conducted.

LLC "Hit Machinery"

Industry:

Production and trade

Competence:

Management Accounting

Solution:

1C:Manufacturing enterprise management

Since January 1, 2017, Hit Machinery has been appointed the only official distributor of Hitachi Construction Machinery in Russia, authorized to sell construction-grade equipment (tracked and wheeled excavators weighing from 1 to 100 tons, wheel loaders), spare parts for it, and also provide Maintenance. During the project, the IP-telephony system was fully implemented and integrated with 1C: Manufacturing Enterprise Management.

LLC "Onyx-TM"

Industry:

Production

Competence:

Solution:

1C: Managing our company

The company "Onyx" is a Russian factory manufacturer of interior doors. For the needs of the customer, the following have been finalized: door costing, production planning with an analysis of the workload of workshops and personnel, processing order adjustments in production, returns / defects. A project was completed to customize the 1C software product: Management of our company, ed. 1.6 and trained employees of the enterprise to work with the system. The aim of the project was to optimize the work of production, simplify and soothe the work of the staff. During the project, all goals were achieved.

Association KAMI

Industry:

Wholesale of industrial equipment

Competence:

Solution:

Manufacturing plant management 1.3

Association "KAMI" - is an association of leading suppliers of industrial equipment, industrial enterprises Russia, equipment manufacturers, industry universities and research institutes. The need of the enterprise was the introduction of a specialized scheme of management and accounting based on the functions of the solution 1C Management of a manufacturing enterprise.

JSC "ELTEZA"

Industry:

Production of electrical equipment

Competence:

Accounting

Solution:

1C: Manufacturing Enterprise Management 1.3

OJSC "ELTEZA" is a diversified company that has all the technical and technological capabilities for the production of modern electrical equipment, electronic and microprocessor devices, as well as train traffic control systems and ensuring the safety of railway transportation. The company's specialists have implemented a number of projects in such areas as: work with controlled transactions, cost calculation, work with tolling raw materials.

ENERGOTECHMONTAZH

Industry:

Construction

Competence:

Management Accounting. Document flow

Solution:

1C:Manufacturing enterprise management, 1C:Document management

The Energotekhmontazh group of companies is a highly professional and rapidly developing enterprise in the field of power supply, heat supply, water supply, gasification and road construction. The finalization and implementation of the configuration Production Enterprise Management, Document Management was carried out.

WIMCOM

Industry:

Telecommunications

Competence:

Management Accounting. Accounting, Payroll

Solution:

1C: Manufacturing enterprise management, 1C: Enterprise accounting, 1C: Payroll and personnel management

The Vimcom company - specializes in solutions for the creation of multiservice broadband networks, provides a full range of services from pre-project survey to construction and technical support. During the project, improvements were made to the management information system based on the configuration 1C: Production Enterprise Management, integration with the configurations 1C: Payroll and HR Management and 1C: Enterprise Accounting was carried out.

CJSC "PROCONTAINER"

Industry:

Project activities and consulting

Competence:

Warehouse accounting, production accounting, rent

Solution:

1C: Small business management

CJSC "PROCONTAINER" is the largest refrigerated container supplier in Russia. A company specializing in the service of refrigerated container units. Customization of the 1C: UNF software product was carried out. Blocks were modified according to the needs of the customer warehouse accounting, service work, production and rental. A feature of the company's accounting was the assignment identification numbers equipment and tracking the full cycle of its life.

VTS JETS LLC

Industry:

Maintenance and repair of aviation equipment

Competence:

Management and operational accounting

Solution:

1C: Small business management 1.6

The company LLC "VTS Jets" carries out service work on the repair and maintenance of aircraft. The system needed to implement a business chain of documents to reflect transactions. The company made customization of the 1C: UNF software product. The blocks of service work, personnel accounting, warehouse accounting and the pricing block were finalized in the system. The information system was brought to ISO 9001 quality standards, which are used in the work of the customer.

Company "FAIR PAY"

Industry:

Production

Competence:

Management Accounting. Accounting, payroll

Solution:

1C: Trade management, 1C: Enterprise accounting, 1C Salary and personnel management

Company "FAIR PAY" presents payment terminals own production. In addition to self-produced payment machines for accepting cash payments, the company produces Internet kiosks and a Content kiosk. Was held complex automation management, accounting and payroll. As part of the project, data was transferred from the previously used warehouse accounting program, a set of improvements to the used configurations was completed to meet the needs of the company. Conducted employee training.

EUROMASTER LLC

Industry:

Production

Competence:

Management Accounting, Accounting

Solution:

1C: Trade management 10.3

EUROMASTER LLC is one of the largest producers of ready-mixed concrete in the south of the Moscow region. The main principle of the company's work is the maximum consideration of all the interests of partners in the development of production options, delivery terms, prices, terms and types of payment. A comprehensive automation of the workplaces of the dispatcher and operator was carried out, with the possibility of identifying orders by barcodes in loading coupons and integrating the accounting program with the plant management system. As well as the automation of the workplace of the sales manager.

MATRIX GROUP OF COMPANIES

Industry:

Production

Competence:

Operational, personnel, regulated accounting

Solution:

1C: Integrated automation

The MATRIX Group of Companies is a diversified engineering and manufacturing enterprise that performs work and provides services for the creation, reconstruction and modernization of process control systems for facilities in various industries. Implementation of 1C: Complex automation. During the project, the following tasks were solved: finalizing the configuration for the needs of the company, transferring data from previously used accounting systems, installing and configuring, training MATRIX employees to work with the new information system.

SHP LLC "MOLOKO TYRNOVO"

Industry:

Agriculture

Competence:

Solution:

1C: Payroll and personnel management, 1C: Enterprise accounting

SHP LLC "MOLOKO TYRNOVO" - production of dairy products. The company carried out automation of accounting and payroll. Within the framework of the project, a methodology for using the information system was developed, taking into account industry specifics.

JSC "Ostankino MEAT PROCESSING PLANT" (JSC "OMPK")

Industry:

Production

Competence:

Accounting, management and personnel accounting

Solution:

1C: Accounting of the enterprise, 1C: Salary and enterprise management

OJSC Ostankino Meat Processing Plant (OJSC OMPK) is a leading manufacturer of processed meat products and semi-finished products in central Russia. Under the needs of the customer, the "Inventory" block, the list of reports have been finalized, a non-standard exchange between PPs has been configured.

LLC "BROK-BETON"

Industry:

Production

Competence:

Trade, production, operational accounting.

Solution:

ITS CONSULTANT: Concrete plant management

LLC "BROK-BETON" - production of ready-mixed concrete of all grades, mortars, sand concrete, wall, foundation and facing blocks, well rings and various landscape products (paving stones, curbs, etc.). In the course of the project, sections were automated: operational accounting of actual production costs, accounting of transport, accounting of documents, control of receipt and disposal of materials and finished products.

LLC "MFO ALLIANCE"

Industry:

Competence:

Accounting, management and personnel accounting

Solution:

1C: Accounting of the enterprise, 1C: Salary and management of the enterprise, Management of a microfinance organization.

LLC "MFO-ALLIANCE" - Financial intermediation, tender loans, bank guarantees. Customized to the needs of the customer software products "Bank guarantees", "Tender loans". A project was implemented for the customer to finalize the existing information system. The goal of the project was to adapt the information system to the new direction of the company's activities, as well as optimize existing automation circuits. During the project, all goals were achieved.

PJSC "VOLGA CAPITAL" is an infrastructure company that works on financial market, acting as a market maker, specializes in exchange transactions and direct investments in own projects.‎ The Company is a liquidity provider for all market participants on the NYSE, CME, Moscow Exchange. Comprehensive service maintenance of the information base system of the company is carried out.

OOO "STROYDOMSERVICE"

Industry:

Construction

Competence:

Production

Solution:

ITS Consultant: Concrete Plant Management

StroyDomService LLC is one of the largest developers in New Moscow. The company provides a full range of services related to the development and implementation of large investment projects. The enterprise solved the following tasks: operational control over all stages of the plant, increasing the transparency of the processes taking place at the enterprise, quality control of products and services, integration of the plant into a common information system, integration with the payment system.

Insurance premiums came under the control of tax inspectors. There are more non-taxable incomes. The income tax rates to the federal and regional budgets have changed. Read about these and other changes in the article.

In the new year, the rules have changed according to which taxes and are considered. The changes also apply to those who work for general mode, and those who apply simplified taxation or agricultural tax. Read about the main changes in this article. Even more news - briefly in the table.

Insurance premiums

From January 1, 2017, tax inspectors will control insurance premiums. New chapters appeared in the Tax Code, and the Federal Law of July 24, 2009 No. 212-FZ became invalid.

Limits

In 2017, the marginal base for pension contributions increased from 796,000 to 876,000 rubles. From payments to the employee within this amount, contributions are charged at the rate of 22 percent. Apply a 10 percent rate to over-limit income.

Limit base for social contributions since 2017 is 755,000 rubles, and in 2016 - 718,000 rubles. Income within this limit is taxed at a rate of 2.9 percent. There is no need to pay premiums on excess income.

Accrue health insurance premiums at a rate of 5.1 percent all year, regardless of how much an employee earns. There is no limit for medical contributions.

Reporting

Reporting on insurance premiums for the first quarter of 2017 must be submitted to the inspection, and not to the funds. New calculation form (). The term is the same for both paper and electronic settlements - no later than the 30th day of the month following the reporting period. The first report must be submitted no later than May 2, 2017 inclusive, since April 30 is a day off.

The exception is contributions for injuries. They are still checked by the FSS of the Russian Federation. Therefore, submit a report on contributions for injuries - the new 4-FSS - for the first quarter of 2017 and later periods to submit to social insurance (FSS order dated September 26, 2016 No. 381). The deadlines are the same - until the 25th day after the end of the quarter for an electronic report, until the 20th day - for a paper one. Dates of delivery in 2017 - in the calendar. Reports for 2016 and updated calculations for periods up to January 1, 2017, submit to the funds according to the previous forms of RSV-1 and 4-FSS.

Tariffs and benefits

General rates for pension, medical and injury contributions will remain the same until 2020. Reduced tariffs for contributions in 2017 are entitled to be applied by companies on a simplified tax system with preferential core activities. For example, in food production. The share of income from preferential core activities must be at least 70 percent.

The new condition is that revenues in general for the year do not exceed 79 million rubles. (sign. 5 p. 1, sub. 3 p. 2 article 427 of the Tax Code of the Russian Federation). If you do not meet this limit, you must recalculate contributions from the beginning of the year at the general rate.

per diem

Since 2017, for daily allowances over 700 rubles. per day of travel in Russia and over 2500 rubles. for the day of a business trip abroad, insurance premiums must be charged (clause 2, article 422 of the Tax Code of the Russian Federation). Prior to this, per diems were not included in the base on contributions.

Do not accrue contributions for injuries on daily allowances, as before. The Industrial Accident Insurance Law was not amended in the same way.

personal income tax

From January 1, 2017, the cost of an independent assessment of the qualifications of an employee according to professional standards does not need to be charged personal income tax (clause 21.1, article 217 of the Tax Code of the Russian Federation). And if the employee pays for the certification himself, then he has the right to receive a social deduction. To do this, he must submit a declaration on the income tax of individuals (subparagraph 6, paragraph 1, paragraph 2, article 219 of the Tax Code of the Russian Federation).

Not subject to personal income tax and income from participation in bonus programs using bank or discount cards(Clause 68, Article 217 of the Tax Code of the Russian Federation).

VAT

From January 1, 2017, clarifications to electronic declaration For VAT, you can only return by e-mail. The tax authorities have the right to request them during a desk audit if they have identified errors, contradictions or inconsistencies in the declaration. If you send explanations on paper, the inspectors will not accept them (clause 3, article 88 of the Tax Code of the Russian Federation).

For those who ignore the cameral requirement, a new fine is 5,000 rubles. (Clause 1, Article 129.1 of the Tax Code of the Russian Federation).

income tax

The main income tax changes relate to property, plant and equipment, loss carry forwards and doubtful debts. In addition, it is necessary to distribute the tax between budgets in a new way. How to apply zero rate on tax, read the article.

Rates

In 2017–2020, it is necessary to distribute income tax between budgets at new rates. 3 percent will go to the federal budget, 17 percent to the regional budget, and not 2 and 18 percent, as before (clause 1, article 284 of the Tax Code of the Russian Federation). Regional authorities have the right to reduce the rate to the regional budget to 12.5 percent.

fixed assets

From January 1, 2017, it is necessary to determine the period of use of fixed assets according to the new classification (approved). It now has new codes according to the classifier OK 013-2014 (SNS 2008) (approved by order of Rosstandart dated December 12, 2014 No. 2018-st).

Use the new classification only in tax accounting and only for objects that were put into operation after December 31, 2016. Which agricultural ones are included in the new classification, see table 1. For accounting since 2017, it is necessary to apply the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008), approved by the order of Rosstandart dated December 12, 2014 No. 2018-st.

Losses

In the period from 2017 to 2020 inclusive, the company has the right to write off the loss, taking into account the limit - no more than 50 percent of the tax base of the current period (clause 2.1 of article 283 of the Tax Code of the Russian Federation). Previously, even 100 percent of the loss could be written off. The 10-year limitation, on the contrary, is no longer valid (clause 2, article 283 of the Tax Code of the Russian Federation).

Doubtful debts

The reserve for doubtful debts in 2017 is considered by companies in a new way. The amount of the reserve during the year cannot exceed the largest of the following:

• 10 percent of the previous year's revenue;
• 10 percent of revenue for the current reporting period.

In 2016, the reserve could not exceed 10 percent of the revenue of the reporting or tax period. The reserve, which was not used in the reporting period to cover losses on bad debts, from 2017 cannot be carried over to the next period. It was possible in 2016.

Table 1. Major Changes in Taxes and Contributions: Agricultural Fixed Assets under the New Classification

Name		Depreciation group	Term beneficial use
Feed preparation equipment			Minimum - more than 2 years, maximum - 3 years
hay harvesters
Silage and roughage loaders	330.28.22.18.244
Bunkers for dry and wet feed	330.28.93.13.149
strawberries
Heat generators			Minimum - more than 3 years, maximum - 5 years
1) Agricultural machines for tillage 2) Other agricultural machinery and equipment	1). 330.28.30.39 2). 330.28.30.8	Fourth	Minimum - more than 5 years, maximum - 7 years
1) Horses and other animals from this family 2) Camels and other animals from this family	1). 510.01.43.10 2). 510.01.44.10
Other berry plantations
Livestock facilities	220.41.20.20.650		Minimum - more than 7 years, maximum - 10 years
Combine harvesters	330.28.30.59.111
Hops, essential oil and medicinal crops
Lemon, orange, chokeberry
stone fruits			Minimum - more than 10 years, maximum - 15 years
Berry crops			Minimum - more than 15 years, maximum - 20 years
Grape
Fish breeding facilities	220.41.20.20.650		Minimum - more than 20 years, maximum - 25 years
Storage for fruits and vegetables made of stone and reinforced concrete	210.00.00.00.000		Minimum - more than 25 years, maximum - 30 years
Decorative landscaping			Over 30 years

Simplified

Now more companies can apply simplification. In addition, the list of expenses due to which tax can be reduced has increased.

Income limits

Since 2017, the income limits have increased, under which you can apply simplified taxation and switch to this special regime. Now the limit value is 150 million rubles.

For those who plan to switch to a simplified system from 2018, the income limit for 9 months of 2017 is 112.5 million rubles.

For comparison: from 2017, you can switch to a special regime if, according to the results of September 2016, income, taking into account the deflator coefficient, did not exceed 59,805,000 rubles. For more information on whether it is necessary to apply coefficients now and how the limits will change, read the article.

Limit for fixed assets

From January 1, 2017, simplified taxation is applied if fixed assets did not exceed 150 million rubles. Prior to this, the limit was 100,000 rubles.

New expenses

From January 1, 2017, you have the right to include in other expenses the cost of an independent assessment of the qualifications of employees for compliance with professional standards. It is mandatory to apply the standard for employees who:

• occupational benefits, such as early retirement;
• harmful working conditions, which is confirmed by a special assessment;
• eligibility requirements are defined by law.

In other cases, professional standards are used as recommendations. For example, to compose job descriptions. You can conduct an independent assessment for compliance with professional standards and take into account the costs for income tax purposes if:

• draw up an employment contract with the employee;
• take from him a written consent to certification;
• conclude an agreement with the company that will conduct it;
• receive from her a certificate of completion and an invoice.

On a simplified tax or agricultural tax, add one more to these requirements. The accountant has the right to write off the costs only after payment.

Agricultural tax

From January 1, 2017, more organizations and entrepreneurs will be able to work on agricultural tax. The right to work in a special regime was given to farms that provide support services to agricultural producers. For households in services, the general condition work on agricultural tax, namely: the share of income from agricultural services must be at least 70 percent of the total sales revenue. The new rules can be used, for example, by farms that:

• preparing the fields for sowing;
• cultivate and grow crops;
• graze livestock;
• breed animals.

Full list services for which you have the right to switch to agricultural tax, look at code 01.6 of classifier OK 029-2014 (NACE Rev. 2) (approved by order of Rosstandart dated January 31, 2014 No. 14-st). Details in the article on page 60.

Farms providing services can switch to agricultural tax as early as 2017. To do this, no later than February 15, 2017, you must notify your tax office.

Companies that produce, process and sell agricultural products from 2017 have the right to take into account the sale of agricultural services in the share of revenue. This means that it will be easier to get the status of an agricultural producer.

Table 2. Main changes in taxes and contributions since 2017

What changed	The essence of the changes
Insurance premiums
Increased income limits	For pension contributions, the marginal income is 876,000 rubles. For social - 755,000 rubles.
Reports on contributions must be submitted to the tax office	Starting from the 1st quarter of 2017, a new quarterly calculation of contributions must be submitted to the inspection (Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551). Deadline - no later than the 30th day of the month following the reporting period, regardless of the method of reporting
It is necessary to report on contributions for injuries to the FSS in a new form	In the form 4-FSS for the first quarter of 2017, only contributions for injuries remained (order of the FSS of the Russian Federation of September 26, 2016 No. 381). The deadlines for submitting a report in social insurance are the same - before the 20th day it is necessary to hand over a paper calculation, before the 25th - electronic
More taxable payments	Daily allowance over 700 rubles. in Russia and over 2500 rubles. abroad are subject to contributions
SZV-M preparation time has increased	SZV-M must be submitted to the FIU every 15th day of the month following the reporting one. Information for December can be submitted on January 16, subject to the transfer
It has become dangerous to miss the deadline for confirming the main activity in the FSS	If you do not confirm the main activity by April 17 (transfer from April 15), the FSS will set the maximum rate for injury contributions. To do this, the inspectors will choose the most dangerous type of activity in the Unified State Register of Legal Entities. Now this procedure has been fixed in the Decree of the Government of the Russian Federation of June 17, 2016 No. 551
personal income tax
More non-taxable payments	The cost of an independent assessment of the qualifications of an employee is not subject to personal income tax. Bonuses from participation in incentive promotions also do not need to be included in the tax base (Article 217 of the Tax Code of the Russian Federation)
There is a new deduction	An employee has the right to receive a social deduction if he himself paid for the exam for a professional standard (subparagraph 6, paragraph 1, article 219 of the Tax Code of the Russian Federation). The employee receives the deduction from the inspection, and not from the employer
Declaration form 3-NDFL has been updated	Starting from the reporting for 2016, a new declaration form 3-NDFL is in force (Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/552)
income tax
Changed tax rates	Companies must pay 3 percent to the federal budget, and 17 percent to the regional budget (clause 1, article 284 of the Tax Code of the Russian Federation). Regions have the right to reduce the rate to the regional budget to 12.5 percent
Reduced rates have been	Investment project participants are entitled to apply preferential income tax rates. In the federal budget - 0 percent. In the budget of the subject, the rate from 0 to 10 percent is set by regional authorities
The classification of fixed assets has been updated	To determine the depreciation group of an object that was entered after January 1, 2017, use new edition classification (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). It uses codes from the classifier OK 013-2014 (SNA 2008)
More expenses can be taken into account	The cost of an independent assessment of the qualifications of an employee can be taken into account in the tax base
Losses will be written off more slowly	You can write off the loss only within 50 percent of the tax base of the current period (clause 2.1 of article 283 of the Tax Code of the Russian Federation). But without time limit
	The reserve based on the results of the reporting period cannot exceed the maximum of the amounts - 10 percent of the proceeds for this period or 10 percent of the proceeds for last year. At the end of the year, the limit for the reserve is the same - 10 percent of annual revenue (clause 4, article 266 of the Tax Code of the Russian Federation)
The procedure for calculating interest on controlled debt has changed	No need to count size limit percent for previous periods if the capitalization ratio has changed (clause 4 of article 269 of the Tax Code of the Russian Federation)
Explanations have become electronic	Inspectors will not accept discrepancies in the electronic VAT return on paper. Now the answer to the tax authorities must be sent electronically
Simplified
Limits on income and value of fixed assets increased	The income limit increased to 150 million rubles. Residual value - up to 150 million rubles. The income limit for 9 months for the transition to a special regime increased to 112.5 million rubles.
Expenses have become more	The cost of the exam according to the professional standard is taken into account in the costs
Declaration updated	For 2016, the declaration must be submitted in a new form (Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99)
Agricultural tax
There are more companies that have the right to work on agricultural tax	Companies and entrepreneurs who provide agricultural support services to agricultural producers have the right to apply the UAT
tax expenses more	The cost of an independent assessment of the qualifications of an employee reduces the agricultural tax
Vmenenka
The imputation was extended	The offer is valid until 2021
Deflator K1 frozen	The deflator coefficient K1 for calculating UTII will not change. For 2017 it is equal to 1.798, as in 2015 and 2016
Declaration form - new

Tax and accounting changes from 2017 will affect the work of all companies and individual entrepreneurs. What will change in insurance premiums, taxes, reporting, benefits, checks - in the instructions with comments.

Changes in tax legislation from January 1, 2017 in Russia

The most significant changes in legislation since 2017 related to insurance premiums.

From 2017 insurance premiums (except for injury premiums). The rules for payment and benefits for them are prescribed in the Tax Code of the Russian Federation (Chapter 34). The general tariffs for 2017 have been retained. For more details, see the articles “The marginal base for calculating insurance premiums in 2017: table”, “”.

Fixed IP contributions in 2017 pay from a minimum salary of 7500 rubles. Since July 2016, the federal minimum wage has increased from 6204 to 7500. Therefore, individual entrepreneurs' insurance premiums have increased significantly.

The law on contributions "for injuries" spelled out how to calculate them(Clause 7, Article 3 of the Federal Law of July 3, 2016 No. 250-FZ). What settlement and reporting periods, how to calculate them and when to pay, were indicated in Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ. The new ones clarified how the FSS will collect arrears, provide a deferment (installment plan), issue payment requirements, charge penalties, return and read out the overpayment.

In 2016, organizations were guided by the rules from the Federal Law of July 24, 2009 No. 212-FZ. But already from January 1, 2017, Law No. 212-FZ became invalid.

Funding for preventive measures in 2017, you can spend on personal protective equipment, overalls and safety shoes, only if all this is made in Russia. From August 2017, overalls must be made exclusively from Russian fabrics, knitted fabrics and non-woven materials. It will be necessary to confirm the origin of goods with certificates (declarations) of conformity.

Penalties will increase up to 1/150 of the refinancing rate if the delay exceeded 30 calendar days. With a smaller delay, the former penalties are 1/300 of the key rate. The relevant rules from the Federal Law of November 30, 2016 No. 401-FZ will come into force from October 1, 2017. Penalties for individuals and individual entrepreneurs have not increased.

Class occupational risk defined differently. If the organization does not confirm the main type of activity in the FSS, it will be assigned the highest class of occupational risk from the OKVED codes available in the Unified State Register of Legal Entities. And it doesn't matter whether she conducts this activity or she is only listed in the register. The changes were approved by Government Decree of June 17, 2016 No. 551.

Insurance premiums: tax changes in 2017 for organizations

How it was in 2016	What happened in 2017
The rules on insurance premiums were contained in		Submit applications for clarification of payments to the Federal Tax Service. However, it will not be possible to clarify the contributions for 2016 if they were paid according to the details of the funds - neither the Federal Tax Service nor the funds have the authority to do this.
You can no longer set off contributions between each other
It was possible to set off the overpayment within the same fund. For example, pension offset in medical. Or social security contributions to injury contributions	Overpayment can only be credited within the contribution (). For example, an overpayment on pension contributions can be directed towards future payments on them. It is no longer possible to set off money towards medical payments. It will also not be possible to set off contributions to social insurance against upcoming payments for injuries - they have different administrators (FTS and FSS). These innovations in accounting 2017 should also reflect
Applying a reduced tariff has become more difficult
Simplified companies with preferential activities could apply reduced tariffs. But only if the share of income from preferential activities was at least 70% of total income ()	To apply reduced tariffs, as before, the company has the right to simplify with preferential activities. The share of income from preferential activities should not be less than 70% of total income. But besides this, now it is necessary that the total amount of income for the year fits into a special limit - 79,000,000 (). If this limit is exceeded, you will have to recalculate and pay extra at the general rate of 30% from the beginning of the year
In 2016, there were separate CCCs for social, pension and medical contributions, as well as penalties and fines. As recipients, they were put in PFR and FSS payments	Initially, the Ministry of Finance wanted to approve a single CCC for all contributions that go to the Federal Tax Service. But in the end, separate codes appeared for social, medical and pension contributions, as well as penalties and fines. Use them from the January 2017 dues. For the December officials came up with separate CSCs. Samples of payment orders for everything. What to do if you have paid dues
It has become dangerous to be late with the confirmation of the main activity in the FSS
The funds have previously set the rate of contributions for injuries based on the OKVED code, which corresponds to the highest risk class. But the tariff could be canceled in court if the organization does not actually conduct high-risk activities ()	It is now dangerous not to confirm the main type of activity, as well as keeping spare codes of high-risk activity in the Unified State Register of Legal Entities. The FSS will set the injury contribution rate based on the OKVED code that corresponds to the highest occupational risk class. The organization will not be able to challenge the tariff even in court - officials fixed the rule on the highest tariff in
More companies must pay per diem contributions
It was not necessary to pay insurance premiums from the amount of daily allowance that the company itself established in the local act. For example, in the provision on business trips	Now daily allowances are not subject to contributions, with the exception of contributions for injuries, only within the limits of: - 700 rubles. on business trips in Russia; - 2500 rub. on business trips abroad. Similar limits apply for personal income tax.
Contributions from in-kind income should be counted in a new way
The value of the base was determined based on the prices set by the parties to the contract	The base for income in kind should be calculated based on market prices ()
grew up fixed contributions entrepreneurs
In 2016, entrepreneurs calculated fixed contributions based on the minimum wage in the amount of 6204 rubles. The total amount was RUB 23,153.33: - in the PFR - 19,356.48 (6204 × 12 × 26%); - in FFOMS - 3796.85 (6204 × 12 × 5.1%)	In 2017, entrepreneurs calculate fixed contributions based on the minimum wage in the amount of 7,500 rubles. The total amount is 27,990 rubles: - pension - 23,400 (7500 × 12 × 26%); - medical - 4590 (7500 × 12 × 5.1%)
It is necessary to report to the Federal Tax Service about the units that themselves pay salaries and contributions
It was necessary to report to the FIU and the FSS about the units that independently issue salaries	The parent organization must report to the Federal Tax Service at the registration address that the unit independently issues salaries and transfers insurance premiums (). The obligation does not apply to units that, until 2017, themselves calculated salaries.
There was a new single calculation of contributions for the Federal Tax Service
Companies submitted the RSV-1 form to the FIU, in which they showed pension and medical contributions. The due dates were: - 15th day of the second month following the reporting one - for paper settlement; - 20th day of the second month following the reporting one - for electronic settlement	Form RSV-1 was cancelled. The last report for 2016 was submitted no later than February 15 - on paper, on February 20 - in electronic form. For the first quarter of 2017, they already filled out a single calculation of contributions and handed over to the Federal Tax Service (). The deadline for a new calculation is the 30th day of the month following the reporting period. It does not matter in what form you submit the report - on paper or through a special operator.
A new 4-FSS on contributions for injuries for the social insurance fund has appeared
Companies submitted Form 4-FSS to the social insurance fund, which included social contributions and injury payments. Paper and electronic 4-FSS had to be submitted no later than the 20th and 25th of the month following the reporting period	The calculation of 4-FSS was cut - only payments for injuries () remained in it. For the first time, hand it over to the social insurance fund for the 1st quarter of 2017 by April 20 and 25. For 2016 they reported on the old form 4-FSS: on paper - until January 20, electronically - until January 25
There are new applications for crediting and refunding contributions for injuries
It was necessary to read out and return social insurance contributions and injuries on special applications from	Apply for offset and refund of contributions for injuries submit on new forms from. Use these statements, including if you want to return or set off the overpayment for 2016 and earlier periods. Use the old application forms only if the overpayment relates to 2016-2014
The term for the monthly SZV-M has changed
SZV-M had to be handed over to the FIU monthly by the 10th	In 2017, organizations will continue to submit a SZV-M report to the FIU on a monthly basis. The form is the same, but the new deadline is the 15th day of each month. New term extended to the report for December - it was handed over to the fund no later than January 16 (15th day - Sunday)
Writing the wrong TIN of an individual has become dangerous in any reporting
For an erroneous TIN in SZV-M, fund employees issued a fine of 500 rubles. for each employee in the report. But the fund employees did not have the opportunity to track the correctness of each TIN. Therefore, such errors rarely led to fines.	Since 2017, TIN has been a mandatory element of personalized accounting
It has become more dangerous to delay reporting and payments
For the delay of RSV-1 and 4-FSS, the funds issued a fine - 5% of the amount payable, at least 1000 rubles. For late payments, officials charged penalties, could write off arrears from the account	For being late with single calculation tax authorities plan to block accounts. The penalty for delay in reporting will also be 5% of the amount payable, at least 1000 rubles. (). For non-payment, they will freeze the required amount on the account, and then write it off
The FIU will fine you if you submit a paper report instead of an electronic SZV-M
If the organization employs 25 people or more, the SZV-M must be submitted electronically, and not on paper. But in 2016 for paper FIU reports did not fine	An organization that employs 25 people or more must submit an electronic SZV-M, not a paper one. But now for violating the rules for submitting electronic FIU reporting will begin to fine 1000 rubles. ()
The Federal Tax Service will return contributions with errors in accounting
A calculation with a discrepancy between the accounting and the total amount could not be sent. The PFR paper report was accepted, but returned for revision. Two weeks were given to correct mistakes ()	If the amount of contributions from the accounting does not converge with the total amount contributions according to the calculation, the tax authorities will return the report and demand to correct it. They will give five working days for this if the calculation is electronic, or ten working days if the calculation is paper (). If the company has time to correct the calculation, then it will be considered submitted on the day when the primary form. If not in time, the calculation will be considered submitted late
For mistakes in SZV-M, not only the company, but also the director with the chief accountant will be fined
For the director or chief accountant there was no administrative fine for the delay in SZV-M, only the company was fined 500 rubles. for each person in the report	For the delay in SZV-M, the previous fine is 500 rubles. for each person in the report. But now the fund has the right to additionally fine the director or chief accountant for 300-500 rubles. ()
Tax authorities will not require all documents in a row on camera
The FIU and the FSS had the right to demand documents and information on cameras that confirm the calculation and payment of contributions (Article 37 of Law No. 212-FZ, letter of the Ministry of Labor of Russia dated January 21, 2016 No. 17-3 / OOG-22)	The list of documents and information that tax authorities have the right to request on camera is now limited (). Such requests will be received by companies that: - reflected in the calculation of non-taxable amounts; - apply reduced contribution rates
It is necessary to ask the officials for clarification in a new way
The Ministry of Labour, the Pension Fund of the Russian Federation and the Social Insurance Fund responded to requests from organizations and entrepreneurs	For clarification on contributions, please contact the Ministry of Finance or the Federal Tax Service. Letters issued before 2017 by the Ministry of Labour, the Pension Fund of the Russian Federation, the Social Insurance Fund and the Ministry of Health and Social Development can be used if they do not contradict the Tax Code. As for non-taxable payments in 2017, you can also use the old explanations of the Ministry of Labor ()

Important! This article is for professionals. It takes into account final clarifications officials. To access up-to-date information and expert advice, register.

Income tax rates have changed. the federal budget is now paid at a rate of 3%, at a rate of 17% - to the budget of the regions. At the same time, the overall level of the tax burden has not changed (previously, the federal budget received 2% of taxable profit, and the budget of the subject of the federation - 18%).

The cost of assessing the qualifications of employees can be written off. Employees and applicants can take a special exam and receive an independent assessment of their qualifications (Federal Law No. 238-FZ of July 3, 2016). If the employer pays for the assessment, he can take into account the costs when calculating income tax, unified agricultural tax and simplified tax. In this case, you will not have to pay VAT. If the event is paid by the person himself, he will be able to use the social deduction for personal income tax.

Classifiers. Since 2017, the OKUN has expired, according to which the types of household services for imputation were determined. Instead of this classifier, activity codes are approved in accordance with OKVED2 and service codes in accordance with OKPD2 related to personal services (Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r). According to them, it is also necessary to determine the types of activities in the industrial, social, scientific spheres and in the field of personal services, for which a zero rate under the patent system (clause and article 1 of the Federal Law of July 3, 2016 No. 248-FZ).

New in accounting in 2017- classifier for fixed assets OK 013-2014 (SNA 2008). For all fixed assets that you put into operation from 2017, the useful lives will have to be determined according to new codes and depreciation groups. To simplify the transition, Rosstandart has released tables of correspondence between the codes of the old and new classifiers.

Controlled foreign organization. Article 25-13.1 of the Tax Code of the Russian Federation clarified the conditions under which it is not necessary to pay tax on the profits of a controlled foreign organization, in - categories of foreign organizations and the conditions under which they are not recognized as tax residents of Russia. The rules for accounting for the profits of controlled foreign organizations have been adjusted in article 25.15 of the Tax Code.

Effective January 1, 2017 (approved). In this regard, officials have made changes to the classification of fixed assets (). If the fixed asset is put into operation in 2017, determine the period of use according to the updated classification

It is necessary to distribute income tax between budgets at new rates

They paid 2% to the federal budget and 18% to the regional one. Regions could reduce their tax rate to a maximum of 13.5%

3% should be paid to the federal budget, 17% to the regional budget (). Regions have the right to reduce the rate to the regional budget to 12.5%. This order will be valid in 2017-2020.

You can recognize losses longer than before, but in smaller parts

Entities could reduce the tax base for past losses with no limits on the amount. But this could only be done within 10 years after the year in which these losses appeared.

The organization has the right to write off the loss only within 50% of the tax base of the current period (). This restriction will be in effect in 2017-2020. But the 10-year period for recognizing losses was canceled (clause 2 of article 283 of the Tax Code of the Russian Federation)

Allowance limit for doubtful debts increased

There was a limit for the provision for doubtful debts - 10% of the proceeds of the current period

The reserve at the end of the reporting period should not exceed the maximum of two amounts: 10% of revenue for this period and 10% of revenue for the previous year. At the end of the year, the limit is the same - 10% of annual revenue ()

It was forbidden to create a reserve for the amount of a counter creditor

If there is a counter payable to the counterparty, when calculating the reserve, the debtor is considered to be a doubtful debt only in the part that exceeds the payable ()

The declaration must be submitted in a new form

The companies reported in the form approved

The declaration must be submitted in the form approved. In the new form, lines for sales tax were introduced

You can write off the cost of the professional standard exam

The Tax Code did not provide for the cost of an independent assessment of qualifications

The list of other expenses included the costs of an independent assessment of the qualifications of employees. You can write off expenses if there is an agreement for an independent assessment of qualifications. And the qualifications are assessed by employees with whom they have concluded an employment contract (clause 1, article 264 of the Tax Code of the Russian Federation)

VAT in 2017 changes latest news

The Tax Code of the Russian Federation also prescribed when foreign organizations you need to register with the tax authorities, use your personal account to file VAT returns and pass desk audits (Federal Law of July 3, 2016 No. 244-FZ).

Change in the VAT rate in 2017 MPs are not planning. Just like last year maximum bet VAT - 18%.

Property taxes in 2017: what changes

Property tax legal entities from the cadastral value. The tax on property of individuals has increased in new regions due to the transition to the calculation of the cadastral value. From January 1, 2017, inspectors will consider the tax on apartments, cottages and garages from their cadastral value. The list includes, for example, the Krasnodar Territory, the Tambov and Astrakhan regions, the Republic of Karelia. For the first time, residents of these regions will have to pay an increased tax in 2018 following 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, dachas and garages were charged a personal property tax on the cadastral value of real estate. In other regions - from the inventory cost.

Tax on the property of individuals from the inventory value also grew up. When calculating the personal property tax, the inspectors multiplied the inventory value of apartments, dachas and garages by a deflator coefficient of 1.329.

Personal income tax: new in tax legislation since 2017

How it was in 2016	What happened in 2017
In the list of income exempt from personal income tax, there was no payment for exams for compliance with the professional standard	If your organization paid a current or future employee, personal income tax should not be considered from this amount. She was included in the list of non-taxable ()
No need to withhold personal income tax from bonuses and points that buyers receive
Bonuses and points for buyers within the framework of loyalty programs were not mentioned in the list of those exempted from personal income tax. The IFTS demanded that the seller consider the tax on these amounts and inform the inspection about the impossibility of withholding it from the buyer	You no longer need to calculate personal income tax from bonuses and points that the seller accrues to buyers - individuals. Report to the inspection about the impossibility of withholding tax on such income - too. They were included in the list of non-taxable ()
At the request of the employee, the organization is obliged to provide a social deduction for voluntary life insurance
The deduction for the cost of voluntary insurance could only be obtained at the inspection	In 2017, an employee has the right to receive a social deduction from an employer under voluntary life insurance contracts (). If you wish, you can, as before, apply for a deduction to the inspection. The maximum deduction amount is 120,000 rubles. in a year. This is the same value for all types of social deductions. Her size hasn't changed.
There was a social deduction for exams for compliance with the professional standard
In the list social deductions for personal income tax, there was no mention of a deduction in the amount of expenses for an exam according to the professional standard	An accountant who has paid for the professional standard exam has the right to receive personal income tax deduction for this amount. This also applies to any other employee. With a deduction, you need to go to the inspection, the employer is not entitled to provide it ()

You can receive a social deduction for expenses for voluntary life insurance at work. But only if the employer himself withheld contributions from the salary and transferred them to the insurance company (clause 2 of article 219 of the Tax Code of the Russian Federation, Federal Law of November 30, 2016 No. 403-FZ).

Tax changes in 2017 reporting

RSV-1 and 4-FSS were replaced with new calculations. Starting from the reporting for the 1st quarter of 2017, in the calculation of insurance premiums of the IFTS for mandatory pension (social, medical) insurance, submit on a form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Indicate contributions for injuries in the new calculation of 4-FSS, approved by order of the FSS of Russia dated September 26, 2016 No. 381.

SZV-M hand over later - no later than the 15th day of the month following the reporting month (subparagraph “d”, paragraph 4, article 2 of the Federal Law of July 3, 2016 No. 250-FZ). The previous deadline is the 10th. The law clearly spelled out the executors under which civil law contracts should be included in the report.

Accountants will be fined for accountability and information on benefits . If you do not provide personalized accounting information on time or submit it incompletely, officials will be fined 300-500 rubles. The same fines, if the FSS does not provide information on sick leave, additional days for the care of disabled children, social benefits for burial and funeral services according to the guaranteed list. Responsibility is spelled out in article 15.33.2 of the Code of Administrative Offenses of the Russian Federation.

A new form of statistical reporting for small businesses. Small businesses reported for 2016 under the new form No. TZV-MP (Rosstat Order No. 373 dated July 29, 2016). The report was submitted by April 1, 2017.

Trading fee: new in taxation in 2017 for organizations

The maximum rate of sales tax for companies organizing retail markets has been increased.

Taxes in 2017: what changes for special modes

News in accounting and tax accounting in 2017 there is also for special regimes.

USN limits. Organizations can apply simplified taxation if the revenue for 9 months of the previous year did not exceed 112.5 million. The income limit that allows you to remain on simplified taxation increased to 150 million.

For comparison: in 2016, companies and individual entrepreneurs could apply the special regime, whose revenue for 9 months of 2015 did not exceed 51,615 million. And the marginal income of a simplified operator in 2016 was 79.74 million. Until 2021, both limits are 112.5 million. and 150 million - will not be indexed.

Fixed assets limit, allowing you to switch to simplified taxation, will remain at the level of 100 million. However, for certain taxpayers and types of activities, the regions will be able to increase the limit to 150 million. For more details, see the articles “”, “Income limit of the USN 2017".

Simplified companies with the object "income minus expenses" can write off the costs of exams for employees according to professional standards (Federal Law of July 3, 2016 No. 251-FZ).

Fixed insurance premiums . Entrepreneurs with hired personnel on UTII can reduce the tax on insurance premiums both for themselves and for employees (Federal Law of June 2, 2016 No. 178-FZ). Tax cuts can be up to 50%. Previously, individual entrepreneurs reduced UTII only by contributions for employees, and fixed payments took into account only individual entrepreneurs.

Pension contributions from incomes exceeding 300,000 became known as fixed. As a result, individual entrepreneurs on the simplified “income” and imputation can declare such amounts as tax deduction. Until 2017, there was controversy on this issue.

Payment of unified agricultural tax . More companies and individual entrepreneurs can switch to paying the Unified Agricultural Tax (Federal Law of June 23, 2016 No. 216-FZ). UTII is used by agricultural producers - companies and entrepreneurs who produce agricultural products. And since 2017, also those who provide services to agricultural producers. Services should relate to ancillary activities in the field of crop production and post-harvest processing of agricultural products (according to OKVED).

The limit on the cost of fixed assets for simplifying increased by 1.5 times

An organization with a residual value of fixed assets of a maximum of 100 million had the right to apply simplified taxation.

In 2017, a company whose residual value of fixed assets does not exceed 150 million as of January 1 and all other days of 2017 () can apply simplified taxation.

It is not clear why officials approved a new deflator coefficient for simplicity

The basic income limits for simplified taxation had to be multiplied by the deflator coefficient. In 2016, it was equal to 1.329. Therefore, in 2016, simplified taxation could be applied until the income from the beginning of the year exceeded 79,740,000 (60,000,000. × 1.329). And starting from 2017, companies with income for 9 months of 2016 amounting to a maximum of 59,805,000 (45,000,000 × 1.329) could switch to this special regime.

For 2017, the deflator coefficient for simplicity is 1.425 (). But there is no need to increase the limits on it. Indexing suspended until January 1, 2021

To simplify with the “income minus expenses” object, one BCC was left instead of two

At the “income minus expenses” facility, the minimum tax was paid on a separate CCM - 182 1 05 01050 01 1000 110

Minimum tax for 2016 it is necessary to transfer to the same CCC as the regular tax: from the difference between income and expenses - 182 1 05 01021 01 1000 110

Simplified declaration for 2016 must be submitted in a new form

There was no space on the declaration for sales tax and reduced tax rates

There is a new subsection for trade collection. It is filled in by retailers with the object "income". In the declaration, you can now bring a reduced tax rate for the “income” object, and not just 6% (). Pass new declaration for 2016 must be submitted no later than March 31, 2017.

Simplification rates increased in Crimea

In 2015-2016, companies on a simplified tax system in Crimea paid tax on the “income” object at a rate of 3%, and on the “income minus expenses” object - at a rate of 7%

For 2017-2021, the Crimean authorities raised the rate for the “income” object to 4%. For the object "income minus expenses" - up to 10% ()

Based on the new list of services, it is necessary to determine whether entrepreneurs have the right to apply a zero rate on simplified

Simplified entrepreneurs were guided by OKUN if it was necessary to determine whether they were entitled to apply a zero tax rate

When determining the types of activities in respect of which the tax rate 0%, simplified entrepreneurs should focus on new ones from the new government list.

Entrepreneurs can safely reduce the simplified tax and UTII on over-limit contributions

Officials forbade reducing the simplified tax and UTII on contributions at a rate of 1%, which entrepreneurs pay for themselves from incomes over 300,000

An entrepreneur has the right to reduce the simplified tax and UTII on contributions at a rate of 1% paid on incomes over 300,000. There is a clear rule that allows entrepreneurs to do this ()

Imputed businessmen can reduce the tax on contributions for themselves, even if they have employees

Businessmen with employees reduced UTII only by contributions paid for employees

Entrepreneurs with employees can reduce UTII for all insurance premiums, including those paid for themselves. But the limit remains. The tax can be reduced by no more than 50% ()

There was a privilege for owners of heavy trucks

Organizations on special regimes did not have the right to reduce the transport tax on the road tax

Truck owners on simplified and imputed terms can reduce the transport tax on the road tax

UTII for 2017 did not increase

For calculation UTII coefficient K1 in 2015 and 2016 was equal to 1.798. It was installed every year at the Ministry of Economic Development of Russia

The coefficient K1, as before, is 1.798 ()

Declaration on UTII handed over in a new form

In the declaration, it was impossible to reduce the tax on the personal insurance premiums of the entrepreneur. It was possible to show UTII only taking into account the amounts transferred for employees

It is possible to transfer household services that are included in the new list to the imputation

The list of household services to the population was taken from the OKUN OK 002-93 classifier. And local authorities established which household services from OKUN fall under UTII

Since 2017, the OKUN classifier has not been valid. Businessmen need to apply the new OKVED2 and OKPD2 classifiers. What services can be transferred to UTII, specified in the Government of the Russian Federation ().

Changes in the Social Insurance Fund since 2017 for the employer following.

Checks by taxes and contributions in 2017: changes

Camera rooms for VAT. From January 1, 2017, VAT explanations can only be submitted electronically through an operator. The format was approved by order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/682. This applies to those who are required to report VAT via the Internet.

If the tax authorities asked to clarify the discrepancies in the reporting, and the answer was not sent within five working days, from 2017 she faces a fine of 5,000 rubles. For a repeated violation during a calendar year - 20,000. Instead of explanations, you can submit a clarification. Then there will be no fine (clause 1, article 129.1 of the Tax Code of the Russian Federation).

In a new way, extend the time for preparing documents for tax purposes. If you do not have time to submit documents upon request, give the tax authorities a notification in a new form (approved by order of the Federal Tax Service of Russia dated January 25, 2017 No. ММВ-7-2/34). Take it to the inspection or send it through the operator in the approved format.

Pre-trial procedure for resolving disputes on insurance premiums to the Federal Tax Service. The mandatory pre-trial was extended to insurance premiums in the Federal Tax Service. It will be necessary to appeal against decisions on insurance premiums first in a higher authority - the regional tax administration (UFNS of Russia), and only then in court.

On checks of contributions "for injuries" appeared their own rules. Law No. 125-FZ now has new articles 26.14–26.21. And in them - about how cameral and field inspections should take place, the results of audits should be drawn up and the actions of FSS employees should be appealed.

The concept of "controlled debt" changed (Article 1 of the Federal Law of February 15, 2016 No. 25-FZ). This is now considered debt on debt obligations:

• to a foreign related organization;
• before an organization that is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, guarantors, etc.

Only judges will be able to recognize the debt as controlled and under other circumstances.

Checks: new in accounting and taxation in 2017

How it was in 2016	What happened in 2017
The tax authorities did not have the right to fine an organization that did not provide explanations on the cameral declaration or was late with them	A company that has not provided an explanation on time, the tax authorities have the right to fine 5,000 rubles. ()
More information is no longer a tax secret
There were 11 items on the list of publicly available information. For example, tax debts, average headcount, tax penalties ()	In the list of publicly available information that is not a tax secret, added: - paid contributions, debts on them, penalties and fines; - information on the tax registration of an individual; - information on the tax registration of a foreign company. When these are on the website of the Federal Tax Service of Russia

New rules for working with cash in 2017

It will be possible to issue money under the report without statements. For this, the order of the director will suffice. The Central Bank prepared such advantageous amendments in Directive No. 3210-U dated March 11, 2014. For those who are ready to collect applications from employees for each accountable amount, they will also leave this opportunity.

Registration

Amendments - 2017 on personnel records

Personnel accounting of micro-enterprises has been simplified. The Ministry of Labor has developed a standard employment contract, where it will be possible to indicate the conditions that are now established in local regulations (internal labor regulations, regulations on remuneration, bonuses, certification, etc.). themselves local acts do not need to be formatted. But if the status of a micro-enterprise is lost, local acts will have to be restored within four months. Foundation - Articles

On January 1, 2017, the system of independent qualification assessment began to work. Accountants and other employees have the right to take an exam for compliance with the professional standard at the Qualification Assessment Center (CSC). The employee or his employer can pay for the exam. The CSC will issue a certificate of successful passing the exam and enter its details in a special register (Federal Laws of July 3, 2016 and)

Micro-enterprises can draw up fewer HR documents

Microenterprises kept personnel records according to the same rules as all others: approved local acts, concluded labor contracts

A microcompany has the right to refuse local personnel documents if it signs standard labor contracts with employees (). For example, it is possible not to approve provisions on remuneration and bonuses, internal labor regulations

Important!
What amendments did not have time to adopt by 2017

1. For non-payment of insurance premiums will introduce criminal liability if the arrears exceed a large or especially large amount. The corresponding bill (No. 927133-6) was considered by the State Duma in the second reading and sent for revision.

2. Clarification with tax reduction can be submitted within three years. Such a bill was prepared by the Ministry of Finance and published on the regulation.gov.ru portal. The tax base will not be recalculated if more than three years have passed from the date of the overpayment. Now there is no such restriction in the Tax Code of the Russian Federation. But after three years, the money is returned only through the court.

3. VAT at a rate of 10% will be paid more often. Fruit, berry crops and grapes can be added to the list of goods subject to VAT under this tariff (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation). The corresponding bill (No. 19842-7) has already been submitted to the State Duma.

4. The form of the invoice will change. A column will appear - 1a “Product type code”. Here, companies that export goods to Belarus, Kazakhstan, Kyrgyzstan and Armenia will indicate the product code according to the commodity nomenclature, and the rest will put a dash. Column 11, in which the number of the customs declaration is put, will be renamed to "Registration number of the customs declaration". The draft amendments are on regulation.gov.ru.

5. Property tax will not have to be paid by movable property received during reorganization, liquidation and from related parties if such objects were registered by the previous owners not earlier than 2013. The corresponding bill (No. 912150-6) has been in the State Duma since 2015.

6. Interest for the illegal use of other people's money will be calculated at the key rate of the Central Bank, valid in the delay period (). Although the contract can provide for a different procedure. The bill was adopted in the second reading.

7. Copies for the IFTS will become unified. The Federal Tax Service has developed new rules for certifying copies for inspection. The project is published on the regulation.gov.ru portal. Now each inspection imposes its own requirements for copies.

8. New forms for field inspections published on regulation.gov.ru. The Federal Tax Service plans to update the requirement to provide clarifications, the notification of a summons to the tax authority, the decision to conduct field check, certificate of inspection and 35 more forms.

9. Reporting by auditors on suspicious customer transactions. Auditors will be required to report suspicious customer transactions to Rosfinnmonitoring. The agency posted such a project on the regulation.gov.ru portal.

10. Small and medium-sized businesses and many objects of the economy will be exempted from inspections by the Ministry of Emergency Situations. To do this, the owner must draw up and register a declaration of compliance of his company with the requirements fire safety. Bill No. 1080143-6 with such changes was adopted by the State Duma in the first reading.

11. Salary indexation may be mandatory. install it minimum size there will be tripartite commissions (now they determine the regional minimum wage). If for a fully worked month the salary is more than 10 times the regional living wage will not raise it. The corresponding draft law (No. 1119655-6) was submitted by the deputies for consideration to the State Duma.

13. Payment of bonuses will be regulated special rules . Draft amendments to article 136 Labor Code published on regulation.gov.ru (No. 55883). According to this document, the terms for the payment of bonuses are established by collective agreements, agreements, local regulations or an employment contract.

14. Companies will be able to carry out internal control to check whether their work complies with the requirements of the Labor Code of the Russian Federation. The project with such an amendment is being prepared by the Ministry of Labor. Another planned change is that the employer will be able to initiate his own inspection by the labor inspectorate.

15. Compensation for the families of those who died at work can increase from 1 to 2 million rubles. New order will affect accidents that will occur from January 1, 2017.

As of July 1, 2017, several changes come into effect. They are not very significant, and there is a great danger of losing sight of them. We have collected all the changes in this article so that you can control yourself.

New form of invoice from July 1, 2017

From July 1, 2017, invoices and adjustment invoices will need to indicate the identifier of the state contract, agreement (agreement). Of course, if there is one. Such amendments to Article 169 of the Tax Code were introduced by the Federal Law of April 3, 2017 No. 56-FZ. And by Decree of May 25, 2017 No. 625, the Government of the Russian Federation brought the forms of the invoice and the corrective invoice in line with Law No. 56-FZ.

Changes in the invoice from July 1, 2017

The invoice form is now supplemented with a new line 8 “Identifier of the state contract, agreement (agreement)”, and the corrective invoice form is now supplemented with line 5 with the same name.

These indicators will need to be indicated in the documents that are issued as part of the work on government contracts. And not only in invoices that are issued when goods (works, services) are sold, but also in “advance” invoices, as well as corrective invoices when the cost of shipment changes.

An example of filling out an invoice and a correction invoice

Minimum wage in Russia since July 1, 2017

• or purchase an online cash register;
• or upgrade existing old cash desks to work online and register (re-register) them electronically through a personal account.

Who can not use online cash registers

Online cash registers may not be used for the following activities (clause 2, article 2 of Law No. 54-FZ):

• sellers of newspapers, magazines and related products through kiosks, if the share of proceeds from the sale of the press is at least half of the total turnover;
• sellers of ice cream and soft drinks on tap;
• those who are engaged in peddling trade, sell products at fairs, markets and exhibitions;
• those who sell milk, kvass, live fish from tankers;
• those who sell seasonal vegetables, fruits and gourds.

But by July 1, 2018, those who were previously exempted from the use of cash registers need to purchase online cash registers:

• firms and entrepreneurs who trade through vending machines;
• firms and entrepreneurs providing services to the public with the issuance of strict reporting forms (BSO).

Electronic sick leave will appear from July 1

From July 1, 2017, it is possible to assign and pay benefits for temporary disability, pregnancy and childbirth on the basis of electronic. The corresponding changes have been made to:

• Federal Law No. 255-FZ of December 29, 2006 "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" (hereinafter - Law No. 255-FZ);
• Federal Law No. 323-FZ of November 21, 2011 "On the Fundamentals of Protecting the Health of Citizens in the Russian Federation" (hereinafter - Law No. 323-FZ). Electronic sick leave can be issued from July 1, 2017 only with the written consent of the patient insured in the compulsory social insurance system. The form of an electronic sick leave, as well as the procedure for issuing and issuing such an electronic document, will be established by the Ministry of Health of Russia in agreement with the Ministry of Labor of Russia and the FSS of the Russian Federation.

An electronic certificate of incapacity for work will be formed in information system FSS RF and stored in it with enhanced qualified electronic signature medical worker and medical organization.

It is intended to share information about sick leave enterprises, polyclinics and the Social Insurance Fund will be able to use a special software resource that will appear in the near future.

The introduction of electronic sick leave does not oblige enterprises to switch to an electronic format. Traditional disability certificates are not canceled and will continue to be valid.